Fair value measurement (Tables)

12 Months Ended

Mar. 31, 2026

Fair Value Measurement

Schedule of comparison by class of carrying amount and fair value of the group's financial instruments

The management assessed that the fair values of trade receivables, cash and cash equivalent, term deposits, trade payables, borrowings, security deposits and other liabilities approximates their carrying amounts largely due to the short-term maturities of these instruments.

		Carrying value								Fair value
		As at March 31,				As at March 31,				As at March 31,				As at March 31,
		2025				2026				2025				2026
Financial assets
Assets carried at amortized cost
Trade and other receivables			5,568,241				5,396,927				5,568,241				5,396,927
Cash and cash equivalents			605,802				1,004,077				605,802				1,004,077
Term deposits			1,354,170				1,508,036				1,354,170				1,508,036
Other financial assets			155,436				135,427				155,436				135,427
Total			7,683,649				8,179,894				7,683,649				8,179,894

Financial liabilities
Liabilities carried at amortized cost
Trade and other payables			2,953,069				2,821,826				2,953,069				2,821,826
Borrowings			545,864				716,217				545,864				716,217
Other liabilities			93,924				67,802				93,924				67,802
Lease liabilities			238,149				313,503				238,149				313,503
Total			3,831,006				3,919,348				3,831,006				3,919,348

Schedule of financial instruments by fair value hierarchy

						March 31, 2025
		Carrying value				Level 1				Level 2				Level 3				Total
Assets carried at amortized cost and for which fair value is disclosed
Term deposits			1,354,170				-				1,354,170				-				1,354,170
Other financial assets			155,436				-				155,436				-				155,436
Total assets			1,509,606				-				1,509,606				-				1,509,606

Liabilities carried at amortized cost and for which fair value is disclosed
Borrowings			5,45,864				-				5,45,864				-				5,45,864
Lease liabilities			2,38,149				-				2,38,149				-				238,149
Total Liabilities			7,84,013				-				7,84,013				-				7,84,013

						March 31, 2026
		Carrying value				Level 1				Level 2				Level 3				Total
Assets carried at amortized cost and for which fair value is disclosed
Term deposits			1,508,036				-				1,508,036				-				1,508,036
Other financial assets			135,427				-				135,427				-				135,427
Total assets			1,643,463				-				1,643,463				-				1,643,463

Liabilities carried at amortized cost and for which fair value is disclosed
Borrowings			716,217				-				716,217				-				716,217
Lease liabilities			313,503				-				313,503				-				313,503
Total Liabilities			1,029,720				-				1,029,720				-				1,029,720

Schedule of valuation techniques and significant unobservable inputs

The following tables show the valuation techniques used in measuring fair values at March 31, 2025 and March 31, 2026 as well as the inputs used.

Type		Valuation technique		Inputs used
Financial Instruments for which fair value is disclosed:

Borrowings		Discounted cash flows		Prevailing interest rate in market, future payouts.

Term deposits		Discounted cash flows		Prevailing interest rate in market, cash flows.

Other financial assets		Discounted cash flows		Prevailing interest rate in market, cash flows.

Other liabilities		Discounted cash flows		Prevailing interest rate in market, cash flows.