| Right-of-Use asset |
5. Right-of-Use asset
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Category of Right-of-Use asset |
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Land |
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Buildings |
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Plant and equipment |
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Vehicles |
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Total |
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Gross carrying value: |
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As at April 1, 2024 |
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₹ |
1,343 |
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₹ |
28,453 |
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₹ |
2,242 |
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₹ |
849 |
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₹ |
32,887 |
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Additions |
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- |
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10,822 |
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3,735 |
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228 |
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14,785 |
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Disposals |
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(221 |
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(4,389 |
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(632 |
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(354 |
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(5,596 |
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Translation adjustment |
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- |
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152 |
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100 |
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17 |
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269 |
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As at March 31, 2025 |
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₹ |
1,122 |
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₹ |
35,038 |
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₹ |
5,445 |
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₹ |
740 |
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₹ |
42,345 |
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Accumulated depreciation: |
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As at April 1, 2024 |
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₹ |
98 |
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₹ |
13,237 |
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₹ |
1,086 |
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₹ |
511 |
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₹ |
14,932 |
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Depreciation |
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21 |
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5,362 |
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539 |
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180 |
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6,102 |
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Disposals |
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(13 |
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(3,776 |
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(303 |
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(319 |
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(4,411 |
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Translation adjustment |
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- |
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81 |
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34 |
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9 |
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124 |
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As at March 31, 2025 |
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₹ |
106 |
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₹ |
14,904 |
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₹ |
1,356 |
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₹ |
381 |
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₹ |
16,747 |
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Net carrying value as at March 31, 2025 |
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₹ |
1,016 |
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₹ |
20,134 |
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₹ |
4,089 |
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₹ |
359 |
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₹ |
25,598 |
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Gross carrying value: |
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As at April 1, 2025 |
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₹ |
1,122 |
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₹ |
35,038 |
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₹ |
5,445 |
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₹ |
740 |
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₹ |
42,345 |
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Additions |
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- |
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7,697 |
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- |
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233 |
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7,930 |
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Additions through Business combination (Refer to Note 7) |
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- |
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1,062 |
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- |
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- |
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1,062 |
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Disposals |
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- |
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(5,385 |
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(959 |
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(204 |
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(6,548 |
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Translation adjustment |
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- |
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2,062 |
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593 |
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135 |
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2,790 |
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As at March 31, 2026 |
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₹ |
1,122 |
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₹ |
40,474 |
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₹ |
5,079 |
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₹ |
904 |
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₹ |
47,579 |
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Accumulated depreciation: |
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As at April 1, 2025 |
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₹ |
106 |
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₹ |
14,904 |
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₹ |
1,356 |
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₹ |
381 |
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₹ |
16,747 |
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Depreciation |
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19 |
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5,611 |
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875 |
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220 |
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6,725 |
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Disposals |
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- |
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(4,421 |
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(936 |
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(156 |
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(5,513 |
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Translation adjustment |
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- |
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1,054 |
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207 |
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72 |
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1,333 |
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As at March 31, 2026 |
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₹ |
125 |
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₹ |
17,148 |
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₹ |
1,502 |
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₹ |
517 |
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₹ |
19,292 |
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Net carrying value as at March 31, 2026 |
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₹ |
997 |
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₹ |
23,326 |
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₹ |
3,577 |
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₹ |
387 |
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₹ |
28,287 |
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The Company recognized the following expenses in the consolidated statement of income:
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Year ended March 31, |
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2024 |
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2025 |
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2026 |
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Rent expense recognized under facility expenses pertaining to: |
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Leases of low-value assets |
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₹ |
245 |
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₹ |
232 |
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₹ |
309 |
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Short-term leases |
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3,257 |
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3,842 |
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3,304 |
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₹ |
3,502 |
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₹ |
4,074 |
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₹ |
3,613 |
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Payments toward leases of low-value assets and Short-term leases are disclosed under operating activities in the consolidated statement of cash flows. All other lease payments during the period are disclosed under financing activities in the consolidated statement of cash flows. Income from subleasing RoU assets for the years ended March 31, 2024, 2025 and 2026 is not material. The Company is committed to certain leases amounting to ₹ 999 which have not commenced as of March 31, 2026. The term of such leases ranges from 1 to 5 years.
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Lease Liability |
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Year ended March 31, |
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2025 |
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2026 |
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Balance at the beginning of the year |
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₹ |
22,728 |
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₹ |
30,218 |
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Additions |
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16,649 |
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11,680 |
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Additions through Business combinations |
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- |
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1,062 |
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Deletions |
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(967 |
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(1,268 |
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Finance cost accrued during the period |
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1,593 |
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1,956 |
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Payment of lease liabilities |
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(10,474 |
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(11,561 |
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Translation adjustment |
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689 |
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2,949 |
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Balance at the end of the year |
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₹ |
30,218 |
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₹ |
35,036 |
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Non-current |
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₹ |
22,193 |
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₹ |
26,327 |
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Current |
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8,025 |
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8,709 |
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Refer to Note 19 for remaining contractual maturities of lease liabilities.
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