21.
Prepayments and other assets
Schedule of current and non-current
prepayments and other assets
| |
2025 | | |
2026 | |
| | |
March 31, | |
| |
2025 | | |
2026 | |
| Current | |
| | | |
| | |
| Advances to vendors (net of allowance)* | |
| 1,827,433 | | |
| 1,514,075 | |
| Balance with statutory authorities | |
| 241,796 | | |
| 181,538 | |
| Prepaid expenses | |
| 70,426 | | |
| 116,371 | |
| Due from employees | |
| 23,801 | | |
| 23,779 | |
| Total | |
| 2,163,456 | | |
| 1,835,763 | |
| | |
| | | |
| | |
| Non-current | |
| | | |
| | |
| Prepaid expenses | |
| 610 | | |
| 3,696 | |
| Total | |
| 610 | | |
| 3,696 | |
| * |
Advances to vendors
primarily consist of amounts paid to airline and hotels for future bookings. |
The movement in the allowance for doubtful advances:
Schedule of changes in allowance
for doubtful advances
| | |
2025 | | |
2026 | |
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| Balance at the beginning of the year | |
| 69,637 | | |
| 67,764 | |
| Provisions accrued during the year | |
| 5,097 | | |
| - | |
| Amount written off during the year | |
| (6,970 | ) | |
| (6,410 | ) |
| Balance at the end of the year | |
| 67,764 | | |
| 61,354 | |
|