v3.26.1
Financial risk management, objective and policies (Tables)
 12 Months Ended
Mar. 31, 2026
Disclosure of nature and extent of risks arising from financial instruments [abstract]  
Schedule of credit risk exposure by type

The carrying amount of the financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was:

 

   2025   2026 
   March 31, 
   2025   2026 
Trade and other receivables   5,568,241    5,396,927 
Other financial assets   155,436    135,428 

Term Deposit

   1,354,170    1,508,036 
Cash and cash equivalents (except cash in hand)   605,146    1,003,687 
Total   7,682,993    8,044,078 
Schedule of age of trade and other receivables

The age of Trade and other receivables at the reporting date was:

 

   March 31,   March 31, 
   2025   Impairment   2026   Impairment 
0 - 30 days   3,272,429    1,816    3,922,313    - 
31 - 90 days   1,218,710    4,439    988,975    - 
91 - 180 days   277,439    1,709    161,462    - 
More than 180 days   1,269,426    461,799    836,317    512,140 
Total   6,038,004    469,763    5,909,067    512,140 
Schedule of allowance for doubtful debts in trade and other receivables

The movement in the allowance for doubtful debts in respect of trade and other receivables during the year was as follows:

 

   As at March 31 
   2025   2026 
Balance at the beginning of the year   415,144    469,763 
Provisions accrued during the year   67,411    75,026 
Amount written off during the year   (12,792)   (32,648)
Balance at the end of the year   469,763    512,140 
Schedule of financial liabilities by type

 

As at March 31, 2025                    
   Carrying Amount   Contractual Cash Flows *   Within 1 year   1 -5 Years   More than 5 years 
Vehicle loan   30,880    34,455    12,695    21,760    - 
Lease liabilities   238,149    312,500    79,221    200,579    32,700 
Trade and other payables   2,953,069    2,953,069    2,953,069    -    - 
Sales bill discounting and bank overdraft   514,984    514,984    514,984    -    - 
Other financial liabilities   93,924    93,924    93,924    -    - 
Total   3,831,006    3,908,932    3,653,893    222,339    32,700 

 

As at March 31, 2026                    
   Carrying Amount   Contractual Cash Flows *   Within 1 year   1 -5 Years   More than 5 years 
Vehicle loan   26,809    29,551    17,265    12,286    - 
Lease liabilities   313,503    390,321    117,496    258,689    14,136 
Trade and other payables   2,821,826    2,821,826    2,821,826    -    - 
Sales bill discounting and bank overdraft   689,408    689,408    689,408    -    - 
Other financial liabilities   67,802    67,802    67,802    -    - 
Total   3,919,348    3,998,908    3,713,797    270,975    14,136 

 

*Represents Undiscounted cash flows of interest and principal
Summary of foreign currency sensitivity

 

   March 31, 
   2025   2026 
5% strengthening/weakening of USD against INR   4,467    13,323 
5% strengthening/weakening of USD against INR   4,467    13,323 
           
5% strengthening/weakening of Euro against INR   5,645    263 
           
5% strengthening/weakening of GBP against INR   1,487    2,479 
           
5% strengthening/weakening of SGD against INR   (215)   177 
Summary of interest rate sensitivity

   2025   2026 
   Effect on profit before tax 
   March 31, 
   2025   2026 
Increase in 50 basis points   2,575    3,447 
Decrease in 50 basis points   (2,575)   (3,447)