9. Trade receivables
|
|
|
|
|
|
|
|
|
|
|
As at March 31, |
|
|
|
2025 |
|
|
2026 |
|
Trade receivables |
|
₹ |
124,215 |
|
|
₹ |
143,966 |
|
Allowance for lifetime expected credit loss |
|
|
(6,171 |
) |
|
|
(7,716 |
) |
|
|
₹ |
118,044 |
|
|
₹ |
136,250 |
|
|
|
|
|
|
|
|
Non-current |
|
₹ |
299 |
|
|
₹ |
349 |
|
Current |
|
|
117,745 |
|
|
|
135,901 |
|
The activity in the allowance for lifetime expected credit loss is given below:
|
|
|
|
|
|
|
|
|
|
|
As at March 31, |
|
|
|
2025 |
|
|
2026 |
|
Balance at the beginning of the year |
|
₹ |
6,316 |
|
|
₹ |
6,171 |
|
Additions due to Acquisitions (Refer to Note 7) |
|
|
- |
|
|
|
159 |
|
Additions, net (Refer to Note 25) |
|
|
324 |
|
|
|
2,838 |
|
Additions on account of Unbilled Receivables |
|
|
- |
|
|
|
(698 |
) |
Charged against allowance |
|
|
(512 |
) |
|
|
(1,288 |
) |
Translation adjustment |
|
|
43 |
|
|
|
534 |
|
Balance at the end of the year |
|
₹ |
6,171 |
|
|
₹ |
7,716 |
|
|