| Reconciliation of changes in property, plant and equipment |
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 | |
| Charge for the year | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| 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.
Schedule of
investment property
| | |
Office Building | |
| Gross carrying value | |
| | |
| At March 31, 2025 | |
| - | |
| Charge for the year | |
| - | |
| 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 | |
| * | | The Group utilised
the vacant floor of the office building for its own operations upto November 30, 2025. Effective December 1, 2025, the office space was
held for rental purposes. Accordingly, the property has been classified as Investment Property from that date and is no longer classified
under Property, Plant and Equipment. |
|