Leases (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Leases |
|
| Summary of the movements in the carrying value of right of use assets |
(i)
Set out below are the carrying amounts of right-of-use assets recognized and the movement during the year;
Summary of the movements in the carrying value of right of use assets
| | |
Buildings | | |
Others | | |
Total | |
| Balance as of April 1, 2024 | |
| 139,970 | | |
| 20,067 | | |
| 160,037 | |
| Additions | |
| 86,914 | | |
| - | | |
| 86,914 | |
| Deletions | |
| (2,476 | ) | |
| - | | |
| (2,476 | ) |
| Depreciation (Refer note 13) | |
| (50,289 | ) | |
| (11,157 | ) | |
| (61,446 | ) |
| Effects of movements in foreign exchange rates | |
| - | | |
| - | | |
| - | |
| Balance as of March 31, 2025 | |
| 174,119 | | |
| 8,910 | | |
| 183,029 | |
| Additions | |
| 118,785 | | |
| 33,387 | | |
| 152,172 | |
| Deletions | |
| - | | |
| - | | |
| - | |
| Depreciation (Refer note 13) | |
| (51,696 | ) | |
| (26,214 | ) | |
| (77,910 | ) |
| Effects of movements in foreign exchange rates | |
| - | | |
| - | | |
| - | |
| Balance as of March 31, 2026 | |
| 241,208 | | |
| 16,083 | | |
| 257,291 | |
|
| Schedule of amounts recognized in profit or loss |
The
following are the amounts recognized in profit/(loss):
Schedule of amounts recognized in profit or loss
| |
|
2024 |
| |
2025 | | |
2026 | |
| |
|
March 31, | |
| |
|
2024 |
| |
2025 | | |
2026 | |
| Depreciation expense of right-of-use asset (Refer note 13) |
|
|
54,271 |
| |
| 61,446 | | |
| 77,910 | |
| Interest on lease liabilities (Refer note 16) |
|
|
32,267 |
| |
| 32,608 | | |
| 38,101 | |
| Expense relating to short-term leases (Refer note 12) |
|
|
3,646 |
| |
| 10,968 | | |
| 15,066 | |
| Gain on termination/rent concession of leases (Refer note 10) |
|
|
- |
| |
| 619 | | |
| - | |
| Total amount recognized in profit/(loss) |
|
|
90,184 |
| |
| 105,641 | | |
| 131,077 | |
|
| Schedule of lease liabilities by classification |
The
following is the break-up of current and non-current lease liabilities as of March 31, 2025 and March 31, 2026:
Schedule of lease liabilities by classification
| | |
2025 | | |
2026 | |
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| | |
| | |
| |
| Current lease liabilities | |
| 51,810 | | |
| 84,920 | |
| Non-current lease liabilities | |
| 186,339 | | |
| 228,583 | |
| Total | |
| 238,149 | | |
| 313,503 | |
|
| Schedule of carrying amounts of lease liabilities and the movements during the period |
The
following is the movement in lease liabilities during the year ended March 31, 2025 and March 31, 2026:
Schedule of carrying amounts of lease liabilities and the movements during the period
| | |
2025 | | |
2026 | |
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| | |
| | |
| |
| Balance as of April 1 | |
| 215,742 | | |
| 238,149 | |
| Additions | |
| 83,019 | | |
| 148,080 | |
| Finance cost accrued during the year (Refer note 16) | |
| 32,608 | | |
| 38,101 | |
| Deletions | |
| (3,123 | ) | |
| - | |
| Payment of lease liabilities | |
| (90,097 | ) | |
| (110,827 | ) |
| Balance as of March 31 | |
| 238,149 | | |
| 313,503 | |
|
| Schedule of contractual maturities of lease liabilities |
The
table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2025 and March 31, 2026 on an
undiscounted basis:
Schedule of contractual maturities of lease liabilities
| | |
March 31, | |
| | |
2025 | | |
2026 | |
| Less than one year | |
| 79,221 | | |
| 117,496 | |
| One to five years | |
| 200,579 | | |
| 258,689 | |
| More than five years | |
| 32,700 | | |
| 14,136 | |
| Total | |
| 312,500 | | |
| 390,321 | |
|