v3.26.1
Consolidated Statement of Changes in Equity
₨ in Thousands, $ in Thousands
Ordinary shares [member]
Issued capital [member]
INR (₨)
Ordinary shares [member]
Share premium [member]
INR (₨)
Treasury shares [member]
INR (₨)
Retained earnings [member]
INR (₨)
Non-controlling interest reserve [member]
INR (₨)
Capital reserve [member]
INR (₨)
Reserve of change in value of foreign currency basis spreads [member]
INR (₨)
Equity attributable to owners of parent [member]
INR (₨)
Non-controlling interests [member]
INR (₨)
USD ($)
INR (₨)
Balance at Mar. 31, 2023 ₨ 850 ₨ 20,388,799 ₨ (11,219) ₨ (19,921,095) [1] ₨ 281,394 ₨ (31,034) ₨ 707,695 ₨ 11,624   ₨ 719,319
(Loss)/ Profit for the year (350,943)   (350,943) (15,562)   (366,505)
Other comprehensive income/(loss)                      
Foreign currency translation differences loss   (15,027) (15,027)   (15,027)
Remeasurement loss on defined benefit plan (3,886)   (3,886) (2,120)   (6,006) [2]
Total other comprehensive (loss)/ income (3,886) [1] (15,027) (18,913) (2,120)   (21,033)
Total comprehensive loss/ (income) (354,829) [1] (15,027) (369,856) (17,682)   (387,538)
Transactions with owners, recorded directly in equity contributions by owners                      
Share based payments 9,301   219,985 229,286   229,286
Exercise of options 7 122,679   (122,686)  
Own shares repurchase (210,933)   (210,933)   (210,933)
Change in non-controlling interest [3] 5,032,282 [1] 5,032,282 2,377,857   7,410,139
Total contribution by owners 7 122,679 (210,933) 9,301 5,032,282 [1] 97,299 5,050,635 2,377,857   7,428,492
Balance at Mar. 31, 2024 857 20,511,478 (222,152) (20,266,623) 5,032,282 [1],[4] 378,693 (46,061) 5,388,473 2,371,799   7,760,272
Balance at Mar. 31, 2024 857 20,511,478 (222,152) (20,266,623) 5,032,282 [1],[4] 378,693 (46,061) 5,388,473 2,371,799   7,760,272
(Loss)/ Profit for the year (106,925) [4]   (106,925) 130,426   23,501
Other comprehensive income/(loss)                      
Foreign currency translation differences loss   202,414 202,414   202,414
Remeasurement loss on defined benefit plan (1,977)   (1,977) (1,084)   (3,061) [2]
Total other comprehensive (loss)/ income (1,977) [4] 202,414 200,437 (1,084)   199,353
Total comprehensive loss/ (income) (108,902)   202,414 93,512 129,342   222,854
Transactions with owners, recorded directly in equity contributions by owners                      
Share based payments 975   123,811 124,786   124,786
Exercise of options 6 90,266   (90,272)  
Own shares repurchase (196,403) [4]   (196,403)   (196,403)
Total contribution by owners 6 83,590 (196,403) 975   33,539 (78,293)   (78,293)
Vested PSUs net settled for employee’s tax obligation (Refer note 30.2) (6,676)   (6,676)   (6,676)
Balance at Mar. 31, 2025 863 20,595,068 (418,555) (20,374,550) 5,032,282 [4],[5] 412,232 156,353 5,403,693 2,501,141   7,904,834
(Loss)/ Profit for the year (232,989) [5] (232,989) 166,971 $ (705) (66,018)
Other comprehensive income/(loss)                      
Foreign currency translation differences loss [5] (239,038) (239,038) (2,547) (239,038)
Remeasurement loss on defined benefit plan (2,312) [5] (2,312) (1,378) (38) (3,690) [2]
Total other comprehensive (loss)/ income (2,312) [5] (239,038) (241,350) (1,378) (2,585) (242,728)
Total comprehensive loss/ (income) (235,302) [5] (239,038) (474,340) 165,594 (3,290) (308,746)
Transactions with owners, recorded directly in equity contributions by owners                      
Share based payments [5] 277,648 277,648   277,648
Exercise of options 16 254,490 [5] (254,506)  
Change in non-controlling interest 308,817 [5] 308,817 146,297   455,114
Total contribution by owners 16 254,490 308,817 [5] (41,253) 522,070 146,297   668,367
Vested PSUs net settled for employee’s tax obligation (Refer note 30.2) (64,395) [5]   (64,395)
Transfer on account of cancellation of shares 64,395 [5] (64,395)    
Balance at Mar. 31, 2026 ₨ 879 ₨ 20,849,558 ₨ (418,555) ₨ (20,609,851) ₨ 5,341,099 [5] ₨ 370,979 ₨ (82,685) ₨ 5,451,424 ₨ 2,813,032 $ 88,079 ₨ 8,264,455
[1] Non-controlling interest reserve represents difference between the fair value of consideration paid or received and changes in the carrying amount of non-controlling interest arising on changes in proportion of equity held by the non-controlling interest in subsidiary, without loss of control.
[2] Refer to Note 31 for the movement during the year.
[3] Pursuant to Indian IPO Yatra India (“Indian subsidiary”), non-controlling interest share has increased from 1.41% to 35.54% (Refer note 6).
[4] Non- controlling interest reserve represents difference between the fair value of consideration paid or received and changes in the carrying amount of non- controlling interest arising on changes in proportion of equity held by the non- controlling interest in subsidiary, without loss of control.
[5] includes adjustment for ancillary borrowing cost, unrealized / realized foreign exchange gain / loss.