v3.26.1
Rendering of services
12 Months Ended
Mar. 31, 2026
Rendering Of Services  
Rendering of services

8. Rendering of services

 

8.1 Disaggregation of revenue

 

In the following tables, revenue is disaggregated by product type

 

Revenue by Product types

 

   2024   2025   2026 
   March 31, 
   2024   2025   2026 
Air Ticketing   1,729,305    1,925,254    2,449,428 
Hotels and Packages   1,693,962    5,138,044    6,775,312 
Other Services   160,531    320,166    314,438 
Rendering of services   3,583,798    7,383,464    9,539,178 

 

The Company disaggregates its revenue from contracts with customers by the timing of transfer of products and services to customers, as the Company believes these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. The Company disaggregates the revenue in the following table:

 

Particulars   Timing of Transfer   2024     2025     2026  
        March 31,  
Particulars   Timing of Transfer   2024     2025     2026  
Air ticketing   Point in time     1,719,723       1,895,802       2,420,039  
Air ticketing   Over the time     9,582       29,452       29,389  
Hotels and Packages   Point in time     1,693,962       5,138,044       6,775,312  
Other Services   Point in time     160,531       320,166       314,438  
Rendering of services         3,583,798       7,383,464       9,539,178  

 

8.2 Contract balances

 

Contract assets

 

The Group did not have any contract assets as at March 31, 2026 or March 31, 2025.

  

Contract liabilities

 

A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer.

 

Contract liabilities primarily relate to the consideration received from customers for travel bookings in advance of the Group’s performance obligations which is classified as “advance from customers” and consideration allocated to customer loyalty programs which is classified as “deferred revenue”.

 

   March 31, 
   2025   2026 
Advance from customers (refer to Note 37)   1,027,588    861,238 
Deferred revenue (refer to Note 35)   2,390    2,511 
Total Contract liabilities   1,029,978    863,749 

 

Changes in contract liabilities are as follows:

       
   March 31, 
   2025   2026 
Balance at the beginning of the year   622,178    1,027,588 
Revenue recognized during the year   (520,441)   (2,383,175)
Refund during the year   (9,103)   (5,117)
Advances received during the year   934,954    2,221,942 
Balance at the end of the year   1,027,588    861,238 

 

No information is disclosed about remaining performance obligations at March 31, 2026 and March 2025 that have an original expected duration of one year or less, as allowed by IFRS 15.

 

 

Yatra Online, Inc.

Notes to the consolidated financial statements

(Amounts in INR thousands, except per share data and number of shares)