27.
Other financial assets, current
Schedule of other financial assets, current
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| Interest accrued on term deposits | |
| 11,930 | | |
| 22,042 | |
| Security deposits (net of allowance)* | |
| 51,938 | | |
| 57,788 | |
| Others | |
| 854 | | |
| 939 | |
| Total | |
| 64,722 | | |
| 80,769 | |
| * | | Includes security deposit
represents fair value of amount paid to landlord for the leased premises. As on March 31, 2026, remaining tenure for security
deposits ranges from 1 month
to 7 years
(March 31, 2025: 3 months
to 8 years). |
Security deposit includes an amount of INR Nil (March 31, 2025: INR 40,319) maintained
with ICICI Bank as a security deposit in relation to the legal proceedings with Ezeego One Travel & Tours Ltd. The proceedings
have completed during the year ended March 31, 2026, and accordingly security deposit amount has been realised.
The
movement in the allowance for doubtful other financial assets:
Schedule of movement in allowance for doubtful security deposits
| | |
2025 | | |
2026 | |
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| Balance at the beginning of the year | |
| 78,725 | | |
| 1,448 | |
| Amount written off during the year | |
| (3,577 | ) | |
| - | |
| Adjusted on account of business combination | |
| (73,700 | ) | |
| | |
| Balance at the end of the year | |
| 1,448 | | |
| 1,448 | |
The
movement in the Government Grant during the year was as follows:
Schedule of movement in the government grant
| | |
2025 | | |
2026 | |
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| At 01 April | |
| 48,813 | | |
| - | |
| Recorded/ (trued- up) in statement of profit/(loss) | |
| - | | |
| - | |
| Sale of SEIS | |
| (47,924 | ) | |
| - | |
| Loss on sale of SEIS | |
| (889 | ) | |
| - | |
| At 31 March | |
| - | | |
| - | |
There
are no unfulfilled conditions or contingencies attached to these grants.
|