Other capital reserve (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
| Disclosure of reserves within equity [line items] |
|
| Schedule of changes in other capital reserves |
Other
capital reserves
Schedule of changes in other capital reserves
| | |
Share-based
payments (Refer note 30.2) | | |
Equity Instruments (Refer note 30.1) | | |
Reserve on expiry of warrant # | | |
Total | |
| March 31, 2024 | |
| 355,094 | | |
| 341 | | |
| 23,258 | | |
| 378,693 | |
| Share-based payments expense during the year | |
| 123,811 | | |
| - | | |
| - | | |
| 123,811 | |
| Exercised during the year | |
| (90,272 | ) | |
| - | | |
| - | | |
| (90,272 | ) |
| Forfeited during the year | |
| - | | |
| - | | |
| - | | |
| - | |
| Expired during the year | |
| - | | |
| - | | |
| - | | |
| - | |
| March 31, 2025 | |
| 388,633 | | |
| 341 | | |
| 23,258 | | |
| 412,232 | |
| Balance at beginning of the year | |
| 388,633 | | |
| 341 | | |
| 23,258 | | |
| 412,232 | |
| Share-based payments expense during the year | |
| 277,648 | | |
| - | | |
| - | | |
| 277,648 | |
| Exercised during the year | |
| (254,506 | ) | |
| - | | |
| - | | |
| (254,506 | ) |
| Forfeited during the year | |
| - | | |
| - | | |
| - | | |
| - | |
| Expired during the year | |
| - | | |
| - | | |
| - | | |
| - | |
| Vested PSUs net settled for employee’s tax obligation | |
| (64,395 | ) | |
| | | |
| | | |
| (64,395 | ) |
| March 31, 2026 | |
| 347,380 | | |
| 341 | | |
| 23,258 | | |
| 370,979 | |
| Balance at ending of the year | |
| 347,380 | | |
| 341 | | |
| 23,258 | | |
| 370,979 | |
|
| Stock Option 2016 And Incentive Plan [Member] |
|
| Disclosure of reserves within equity [line items] |
|
| Summary of inputs for model used |
The
following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year:
Summary of changes in share options outstanding
| | |
March 31, 2025 | | |
March 31, 2026 | |
| | |
No. of shares | | |
Weighted
average
EP per share* | | |
No. of shares | | |
Weighted
average
EP per share* | |
| Number of options outstanding at the beginning of the year | |
| 189,081 | | |
| 270.91 | | |
| 150,463 | | |
| 170.86 | |
| Granted during the year | |
| - | | |
| - | | |
| - | | |
| - | |
| Forfeited during the year | |
| 34,605 | | |
| 810.14 | | |
| - | | |
| - | |
| Expired during the year | |
| 4,013 | | |
| 93.95 | | |
| - | | |
| - | |
| Number of options outstanding at the end of the year | |
| 150,463 | | |
| 170.86 | | |
| 150,463 | | |
| 170.86 | |
| | |
| | | |
| | | |
| | | |
| | |
| Vested/exercisable | |
| 150,463 | | |
| 170.86 | | |
| 150,463 | | |
| 170.86 | |
| * | | The weighted average
exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by
exchange rate of INR 93.83 per USD as at March 31, 2026 (March 31, 2025 INR 85.43 per USD). |
|
| Restricted stock unit and performance stock units 2016 plan [member] |
|
| Disclosure of reserves within equity [line items] |
|
| Summary of inputs for model used |
The
following tables list the inputs to the model used for the years then ended
Summary of inputs for model used
| | |
March 31, 2025 | | |
March 31, 2026 | |
| | |
PSU’s | | |
RSU’s | | |
PSU’s | | |
RSU’s | |
| Weighted average Fair value of ordinary share at the measurement date (USD) | |
| 1.35 | | |
| 2.02 | | |
| - | | |
| 1.59 | |
| Risk-free interest rate (%) | |
| 4.19 | % | |
| 4.15 | % | |
| - | % | |
| 7.20 | % |
| Expected volatility (%) | |
| 46.50 | % | |
| 55.00 | % | |
| - | % | |
| 55.00 | % |
| Expected life | |
| 4 years | | |
| 4 years | | |
| - | | |
| 4 years | |
| Dividend Yield | |
| 0 | % | |
| 0 | % | |
| - | % | |
| 0 | % |
| Model used | |
| Monte Carlo Simulation | | |
| Black-Scholes Valuation | | |
| - | | |
| Black-Scholes Valuation | |
|
| Summary of changes in RSUs outstanding |
Summary of changes in RSUs outstanding
| | |
March 31, 2025 | | |
March 31, 2026 | |
| | |
No. of shares | | |
No. of shares | |
| Number of RSU/PSU’s outstanding at the beginning of the year | |
| 4,578,910 | | |
| 5,299,176 | |
| Granted during the year | |
| 1,483,551 | | |
| 2,270,000 | |
| Expired during the year | |
| - | | |
| 512,820 | |
| Vested/exercised during the year | |
| 694,096 | | |
| 1,915,536 | |
| Vested RSUs net settled for employee’s tax obligation* | |
| 69,189 | | |
| 429,810 | |
| Number of RSU/PSU’s outstanding at the end of the year | |
| 5,299,176 | | |
| 4,711,010 | |
| * | | As per Tax laws
applicable in India, the Company is obliged to withhold an amount for an employee’s tax obligation associated with a share-based
payment and transfer that amount in cash, to the tax authority on the employee’s behalf. Accordingly, during the year ended March
31, 2026, the Group settled the transaction on a net basis by withholding the number of vested PSUs with a fair value equal to the monetary
value of the employee’s tax obligation of INR 64,395 which has been paid to the tax authority on the employee’s behalf before
March 31, 2026. Total tax liability paid of INR 64,395 is recognized in equity as transaction with equity shareholders. |
|