v3.26.1
Employment benefit plans (Tables)
12 Months Ended
Mar. 31, 2026
Disclosure of defined benefit plans [line items]  
Summary of employee benefit expense Consolidated statement of profit or loss and OCI

 

 

 

For the year ended March 31,

 

 

 

2024

 

 

2025

 

 

2026

 

 

2026

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Net employees benefit expense recognised in 'Employee benefits expense'

 

 

 

 

 

 

 

 

 

 

 

 

Current service cost

 

 

73

 

 

 

95

 

 

 

93

 

 

 

1

 

Past service cost#

 

 

 

 

 

 

 

 

102

 

 

 

1

 

Interest cost on benefit obligation

 

 

16

 

 

 

20

 

 

 

23

 

 

 

0

 

Net benefit expense*

 

 

89

 

 

 

115

 

 

 

218

 

 

 

1

 

 

* This amount is inclusive of amount capitalised in different projects.

# Past service cost represents incremental cost incurred due to change in statutory provisions governing gratuity during the year.

 

Net (expense) / income recognised in OCI

 

 

(18

)

 

 

50

 

 

 

43

 

 

 

0

 

Summary of defined benefit plan liability recognized in statement of financial position Consolidated statement of financial position

 

 

 

 

 

As at March 31,

 

 

 

 

 

2025

 

 

2026

 

 

2026

 

 

 

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Defined benefit liability

 

 

 

 

 

 

 

 

 

 

 

Present value of unfunded obligation

 

 

 

 

315

 

 

 

532

 

 

 

6

 

Net liability

 

 

 

 

315

 

 

 

532

 

 

 

6

 

Summary of change in present value of defined benefit obligation

 

 

For the year ended March 31,

 

 

 

2024

 

 

2025

 

 

2026

 

 

2026

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Changes in the present value of the defined benefit obligation

 

 

 

 

 

 

 

 

 

 

 

 

Opening defined benefit obligation

 

 

231

 

 

 

300

 

 

 

315

 

 

 

3

 

Current service cost

 

 

73

 

 

 

95

 

 

 

93

 

 

 

1

 

Past service cost

 

 

 

 

 

 

 

 

102

 

 

 

1

 

Interest cost

 

 

16

 

 

 

20

 

 

 

23

 

 

 

1

 

Benefits paid

 

 

(34

)

 

 

(50

)

 

 

(44

)

 

 

0

 

Remeasurements during the year due to:

 

 

 

 

 

 

 

 

 

 

 

 

- Experience adjustments

 

 

10

 

 

 

(8

)

 

 

52

 

 

 

1

 

- Change in financial assumptions

 

 

4

 

 

 

9

 

 

 

(3

)

 

 

(0

)

- Change in demographic assumptions

 

 

 

 

 

(51

)

 

 

(6

)

 

 

(0

)

Closing defined benefit obligation

 

 

300

 

 

 

315

 

 

 

532

 

 

 

6

 

 

Summary of principal assumptions used in defined benefit plan Principal assumptions used in determining gratuity obligations

 

 

 

 

 

For the year ended March 31,

 

 

 

 

 

2024

 

 

2025

 

 

2026

 

Discount rate

 

 

 

 

7.20

%

 

 

6.60

%

 

 

6.75

%

Salary escalation

 

 

 

 

10.00

%

 

 

10.00

%

 

 

10.00

%

Summary of sensitivity analysis for significant actuarial assumptions

The Group regularly assesses these assumptions with the projected long-term plans and prevalent industry standards. The impact of sensitivity due to changes in the significant actuarial assumptions on the defined benefit obligations is given in the table below:

 

 

 

Change in

 

 Impact on provision for gratuity as at March 31,

 

Particulars

 

assumptions

 

2025

 

 

2026

 

 

2026

 

 

 

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Discount rate

 

+ 0.5%

 

 

314

 

 

 

520

 

 

 

6

 

 

 

- 0.5%

 

 

330

 

 

 

545

 

 

 

6

 

Salary escalation

 

+ 0.5%

 

 

328

 

 

 

541

 

 

 

6

 

 

 

- 0.5%

 

 

316

 

 

 

524

 

 

 

6

 

Summary of maturity analysis of defined benefit payments
d)
Projected plan cash flow

The table below shows the expected cash flow profile of the benefits to be paid to the current membership of the plan based on past service of the employees as at the valuation date:

 

Maturity profile

 

 

 

As at March 31,

 

 

 

 

 

2025

 

 

2026

 

 

2026

 

 

 

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Within next 12 months

 

 

 

 

52

 

 

 

91

 

 

 

1

 

From 2nd to 5th year

 

 

 

 

192

 

 

 

342

 

 

 

4

 

From 6th to 9th year

 

 

 

 

117

 

 

 

178

 

 

 

2

 

From 10th year and beyond

 

 

 

 

108

 

 

 

148

 

 

 

2

 

Defined Contribution Plan [Member]  
Disclosure of defined benefit plans [line items]  
Summary of employee benefit expense

Defined contribution plan

 

For the year ended March 31,

 

 

 

2024

 

 

2025

 

 

2026

 

 

2026

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Contribution to provident fund and other fund charged to consolidated statement of profit or loss (inclusive of amount capitalised in different projects)

 

 

311

 

 

 

347

 

 

 

319

 

 

 

3