Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts

	Computer software and Websites			Intellectual property rights		Agent / Supplier/ relationship		Customer Relationship		Non compete agreement		Trademarks		Goodwill		Intangible under development			Total
Gross block
At April 1, 2024		2,795,032			59,209		222,169		140,336		22,171		271,329		1,015,099		81,346			4,606,691
Additions		253,191			-		-		-		-		-		-		264,384			517,575
Charge for the year		-			-		-		-		-		-		-		-			-
Disposals/adjustment		-			-		-		-		-		-		-		(248,888	)*		(248,888	)
On account of business combination		2,529			-		138,030		189,586		-		315,870		723,529		-			1,369,544
At March 31, 2025		3,050,752			59,209		360,199		329,922		22,171		587,199		1,738,628		96,842			6,244,922
Additions		288,664			-		-		-		-		-		-		419,064			707,718
Disposals/adjustment		(40	)		-		-		-		-		-		-		(286,214	)*		(286,254	)
At March 31, 2026		3,339,376			59,209		360,199		329,922		22,171		587,199		1,738,628		229,692			6,666,386
									-
Amortization and Impairment
At April 1, 2024		2,509,093			59,209		222,169		122,378		22,171		271,329		486,908		-			3,693,257
Charge for the year		173,951			-		5,093		15,981		-		11,657		-		-			206,682
Disposals		-			-		-		-		-		-		-		-			-
At March 31, 2025		2,683,044			59,209		227,262		138,359		22,171		282,986		486,908		-			3,899,939
Balance at beginning of year		2,683,044			59,209		227,262		138,359		22,171		282,986		486,908		-			3,899,939
Charge for the year		230,867			-		9,202		21,731		-		21,248		-		-			283,038
Disposals		(41	)		-		-		-		-		-		-		-			(41	)
At March 31, 2026		2,913,870			59,209		236,464		160,090		22,171		304,234		486,908		-			4,182,936
Balance at end of year		2,913,870			59,209		236,464		160,090		22,171		304,234		486,908		-			4,182,936

Net block
At March 31, 2025		367,708			-		132,937		191,563		-		304,213		1,251,720		96,842			2,344,983
At March 31, 2026		425,506			-		123,735		169,832		-		282,965		1,251,720		229,692			2,483,450
Balance at end of year		425,506			-		123,735		169,832		-		282,965		1,251,720		229,692			2,483,450

*

Intangible assets capitalized during the year.

Schedule of valuation method of recoverable amount of goodwill

Below table summarizes the valuation method used for determining recoverable amount of goodwill:

			As at March 31, 2026
Air Ticketing			Value in use
Hotels and Packages			Value in use

			As at March 31, 2025
Yatra TG Stays Private Limited and Yatra Hotel Solutions Private Limited			Value in use
Yatra for Business Private Limited			Value in use
TSI Yatra Private Limited			Value in use
Globe All India Services Limited			Value in use

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