v3.26.1
Property, plant and equipment (Tables)
12 Months Ended
Mar. 31, 2026
Disclosure of detailed information about property, plant and equipment [abstract]  
Reconciliation of changes in property, plant and equipment

  

 

   Leasehold Improvements   Computer and Peripherals   Furniture and Fixtures   Vehicles   Office Equipment   Office Building   Total 
Gross block                                   
At April 1, 2024   228    334,944    2,544    91,941    25,603    -    455,260 
On account of business combination   -    3,197    909    47    846    41,036    46,035 
Additions   955    39,548    93    23,838    1,944    -    66,378 
Disposals/adjustment   -    (15,562)   -    (21,817)   (758)   -    (38,137)
Effects of movements in foreign exchange rates   -    -    -    -    -    -    - 
At March 31, 2025   1,183    362,127    3,546    94,009    27,635    41,036    529,536 
On account of business combination                                 - 
Additions   -    39,369    2,684    12,724    1,844    -    56,621 
Disposals/adjustment   -    (4,444)   -    (7,765)   -    -    (12,209)
Transfer to investment property   -    -    -    -    -    (41,036)   (41,036)
Effects of movements in foreign exchange rates   -    -    -    -    -    -    - 
At March 31, 2026   1,183    397,052    6,230    98,968    29,479    -    532,912 
                                    

Accumulated

Depreciation
                                   
At April 1, 2024   227    304,864    2,181    49,450    24,703    -    381,425 
Charge for the year   53    21,096    205    18,124    926    367    40,771 
Disposals/adjustment   -    (15,527)   -    (13,188)   (769)   -    (29,484)
Effects of movements in foreign exchange rates   -    -    -    -    -    -    - 
At March 31, 2025   280    310,433    2,386    54,386    24,860    367    392,712 
Charge for the year   106    29,872    369    18,443    1,156    264    50,210 
Disposals/adjustment   -    (4,444)   -    (5,533)   -    -    (9,977)
Transfer to investment property   -    -    -    -    -    (631)   (631)
At March 31, 2026   386    335,861    2,755    67,296    26,016    -    432,314 
                                    
Net block                                   
At March 31, 2025   903    51,694    1,160    39,623    2,775    40,669    136,824 
At March 31, 2026   797    61,191    3,475    31,672    3,463    -    100,598 
Schedule of investment property

The following table represents the reconciliation of changes in the carrying value of investment property for the year ended March 31, 2026 and March 31, 2025.

 

   Office Building 
Gross carrying value     
At March 31, 2025   - 
Transfer from PPE*   41,036 
Disposals/adjustment   - 
At March 31, 2026   41,036 
      
Accumulated Depreciation     
At March 31, 2025   - 
Charge for the year   347 
Transfer from PPE*   631 
Disposals/adjustment   - 
At March 31, 2026   978 
      
Net carrying value     
At March 31, 2025   - 
At March 31, 2026   40,058 

 

Schedule of information regarding income and expenditure of investment properties

Information regarding income and expenditure of Investment properties

 

   For the year ended
March 31, 2025
   For the year ended
March 31, 2026
 
         
Rental income derived from investment properties   -    720 
Direct operating expenses (including repairs and maintenance) arising from investment properties that generating rental income   -    - 
Direct operating expenses (including repairs and maintenance) arising from investment properties that did not generate rental income   -    - 
Profit arising from investment properties before depreciation and indirect expenses   -    720 
Less - Depreciation   -    (347)
Profit arising from investment properties before indirect expenses   -    373 
Schedule of valuation on investment properties

Description of valuation techniques used and key inputs to valuation on investment properties:

 

Investment properties  

FV as at March 31, 2026

  Valuation technique  

FV Hierarchy Level

  Significant unobservable Inputs  Range (weighted average)
                 31-Mar-25  31-Mar-26
Commercial building  

40,310

  Comparative Method  

Level 3

  Estimated rental value per sq. per month  NA  180,000 p.m.
Composite rate                NA  17758/sq ft