v3.26.1
Equity share capital and share premium
 12 Months Ended
Mar. 31, 2026
Disclosure of classes of share capital [abstract]  
Equity share capital and share premium

29. Equity share capital and share premium

 

   March 31, 
Authorized shares  2025   2026 
   Numbers of Shares   Numbers of Shares 
Ordinary shares of INR 0.008 ($ 0.0001) each   500,000,000    500,000,000 
Ordinary shares of INR 0.008 ($ 0.0001) each   500,000,000    500,000,000 
Ordinary share Class A of INR 0.008 ($ 0.0001) each   10,000,000    10,000,000 
Ordinary share Class F of INR 0.008 ($ 0.0001) each   3,159,375    3,159,375 
Preference shares of INR 0.008 ($ .0001) each   10,000,000    10,000,000 
    523,159,375    523,159,375 

 

There is no change in the authorized share capital of the Parent Company during the financial ended March 31, 2025 and March 31, 2026.

 

A reconciliation of the shares outstanding at the beginning and end of the period is presented below:

 

Ordinary shares

 

   Numbers of Shares   Share Capital   Share Premium 
             
Balance as at April 1, 2024   63,113,555    857    20,511,478 
Exercise of option (Restricted stock units and share-based payments) (refer to Note 30)   694,096    6    83,590 
Own shares repurchased   (1,733,009)   -    - 
Balance as at March 31, 2025   62,074,642    863    20,595,068 
Exercise of option (Restricted stock units and share-based payments) (refer to Note 30)   1,915,536    16    254,490 
Own shares repurchased   -    -    - 
Balance as at March 31, 2026   63,990,178    879    20,849,558 

 

The Company has following classes of shares outstanding as follows:

 

       Numbers of shares as at 
Class of shares  Nominal value   March 31, 2025   March 31, 2026 
Ordinary shares*  $0.0001    60,219,771    62,135,307 
Class A shares   $0.0001    -    - 
Class F shares*  $0.0001    1,854,871    1,854,871 

 

*For movement in class F shares to Ordinary shares, refer to note 6.

 

Terms/ rights attached to Ordinary Shares

 

The Parent Company has two class of ordinary shares outstanding as on March 31, 2025 and March 31, 2026, which entitles the holders with the following rights:

 

Ordinary shares

 

A holder of an ordinary share has one vote for each share of ordinary share held and entitled to receive dividends when declared by the board of directors.

 

Class F shares

 

Class F shares shall have the right to receive notice of, attend at and vote as a member at any general meeting of shareholders, but are not entitled to receive dividends.

 

Each of Class F shares issued and outstanding are convertible into 1.00001 Ordinary shares upon the exchange of parallel USA Class F share (Refer to Note 6)

 

In the event of liquidation of the Company, the holders of Ordinary and Class F ordinary shares are entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

 

Shares reserved for issuance against equity instruments

 

The Parent Company reserved 1,844 shares (March 31, 2025 : 1,844, March 31, 2024 : 1,844) for issuance at exercise price of INR 445.81 ($ 5.42). These shares are considered as equity instruments and are recorded at fair value at the date of transaction under IAS 32, refer to Note 30.1.

 

Shares reserved for issue under options

 

For details of shares reserved for issue under the Employee Stock Option Plan (ESOP) of the Company, refer to Note 30.2.

 

Treasury shares

 

   Numbers of Shares   Amount 
Balance as at April 1, 2024   1,441,423    222,152 
Own shares repurchased   1,733,009    196,403 
Balance as at March 31, 2025   3,174,432    418,555 
           
Balance as at April 1, 2025   3,174,432    418,555 
Own shares repurchased   -    - 
Balance as at March 31, 2026   3,174,432    418,555 

 

 

Yatra Online, Inc.

Notes to the consolidated financial statements

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