v3.26.1
Consolidated Statement of Cash Flows
₨ in Thousands, $ in Thousands
 12 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2026
INR (₨)
Mar. 31, 2025
INR (₨)
Mar. 31, 2024
INR (₨)
Cash flows from operating activities:        
Loss before tax $ (493) ₨ (46,250) ₨ 10,652 ₨ (329,331)
Adjustments to reconcile loss before tax to net cash flows:        
Depreciation and amortization 4,386 411,505 308,899 197,527
Interest income (1,220) (114,489) (207,877) (170,715)
Interest costs 1,046 98,146 75,456 239,356
Unrealized foreign exchange loss/(gain) (275) (25,824) (61,686) (26,362)
Gain on disposal of property, plant and equipment (7) (652) (770) (705)
Provisions (net) 128 12,053 (22,469) (164,909)
Expense incurred on repayment of non- convertible debenture 4,375
Share-based payment expense 2,959 277,648 125,002 229,260
Working capital changes:        
Decrease/ (increase) in trade and other receivables 5,293 496,688 (693,157) (2,089,462)
Decrease in inventories 1 54 23
Increase/ (decrease) in trade and other payables (3,845) (360,750) 121,994 783,989
Direct taxes (paid)/ refunds (667) (62,567) 48,490 (102,033)
Net cash used in operating activities 7,050 661,456 (291,088) (1,433,362)
Cash flows from investing activities:        
Acquisition of business (net of cash acquired) (1,289,800)
Purchase of property, plant and equipment (411) (38,534) (62,586) (20,328)
Proceeds from sale of property, plant and equipment 27 2,569 9,111 2,072
Purchase/development of intangible assets (4,393) (412,213) (232,677) (246,194)
Investment in term deposits (25,094) (2,354,586) (3,052,432) (9,684,565)
Proceeds from term deposits 24,179 2,268,728 4,485,124 7,596,494
Interest received 455 42,696 192,289 57,017
Net cash from/(used in) investing activities (5,237) (491,340) 49,029 (2,295,504)
Cash flows from financing activities:        
Proceeds from issue of share capital 4,850 455,114 7,688,897
Cost of issuance of shares (278,757)
Payment of principal portion of lease liabilities (763) (71,631) (59,544) (46,549)
Payment of principal portion of lease liabilities (406) (38,101) (31,612) (32,267)
Buyback of shares (199,055) (210,448)
Proceeds from factoring 28,844 2,706,453 2,479,568 8,716,246
Repayment of factoring proceeds (31,081) (2,916,365) (2,427,619) (9,400,045)
Proceeds of borrowings 30 198,375
Repayment of borrowings (147) (13,827) (727,265) (1,244,455)
Repayment of vehicle loan (16,398) (8,751)
Interest paid on borrowings (624) (58,554) (44,268) (249,277)
Net cash from financing activities 673 63,089 (1,026,163) 5,132,969
Net increase/ (decrease) in cash and cash equivalents 2,486 (233,205) (1,268,222) 1,347,187
Effect of exchange differences on cash and cash equivalents 5,896
Effect of exchange differences on cash and cash equivalents (2,337) (219,266) 69,044 (108,838)
Cash and cash equivalents at the beginning of the year 5,847 548,668 1,741,950 503,601
Closing cash and cash equivalents at the end of the year 5,996 562,607 548,668 1,741,950
Components of cash and cash equivalents:        
Cash on hand 4 390 656 72
On current account 6,951 652,181 444,332 814,444
Fixed deposits with banks 130,054
Credit card collection in hand 3,746 351,506 160,814 797,380
Total cash and cash equivalents 10,701 1,004,077 605,802 1,741,950
Less: Bank overdrafts (4,705) (441,470) (57,134)
Total cash and cash equivalents $ 5,996 ₨ 562,607 ₨ 548,668 ₨ 1,741,950