Property, plant and equipment

12 Months Ended

Mar. 31, 2021

Disclosure of property, plant and equipments [Abstract]

Disclosure of property, plant and equipment [text block]

5.       Property, plant and equipment

The following table presents the changes in property, plant and equipment during the year ended March 31, 2021

																			Carrying
																			amount as of
																			March 31,
	Cost									Accumulated depreciation									2021
													Depreciation
	As of April							As of Mar		As of April			for the				As of Mar
Particulars	1, 2020			Additions		Disposals		31, 2021		1, 2020			year		Deletions		31, 2021
Freehold Land		147,176			-		-		147,176		-	-		-		-		-		147,176
Building		4,395,750	-		371,958		-		4,767,708		690,945	-		180,753		-		871,698		3,896,010
Plant and machinery		13,426,602	-		1,742,724		8,270		15,161,056		8,464,635	-		1,134,268		8,157		9,590,746		5,570,310
Computer equipment		1,601,641	-		87,151		3,053		1,685,739		1,351,288			146,051		3,052		1,494,287		191,452
Office equipment		1,054,432	-		240,666		302		1,294,796		553,252			160,144		239		713,157		581,639
Furniture and fittings		2,539,188	-		699,783		770		3,238,201		1,208,707			399,973		783		1,607,897		1,630,304
Vehicles		9,721	-		0		-		9,721		9,675			22		-		9,697		24
Total		23,174,510	-		3,142,282		12,395		26,304,397		12,278,502	-		2,021,211		12,231		14,287,482		12,016,915
Add: Construction in progress			-																	479,869
Total		23,174,510	-		3,142,282		12,395		26,304,397		12,278,502	-		2,021,211		12,231		14,287,482		12,496,784

The following table presents the changes in property, plant and equipment during the year ended March 31, 2020

																					Carrying
																					amount as of
	Cost										Accumulated depreciation										March 31, 2020
			Adjustment										Adjustment
			on										on
			adoption						As of		As of		adoption		Depreciation				As of
	As of April		of IFRS						Mar 31,		April 1,		of IFRS		for the				Mar 31,
Particulars	1, 2019		16		Additions		Disposals		2020		2019		16		year		Deletions		2020
Freehold Land		-		-		147,176		-		147,176		-		-		-		-		-		147,176
Building		2,437,687		291,146		2,249,209		-		4,395,750		723,160		128,759		96,544		-		690,945		3,704,805
Plant and machinery		13,944,419		2,538,826		2,111,324		90,315		13,426,602		9,817,005		2,244,694		961,273		68,950		8,464,634		4,961,967
Computer equipment		1,517,322		-		89,817		5,498		1,601,641		1,185,171				171,555		5,438		1,351,288		250,353
Office equipment		684,295		-		370,171		34		1,054,432		424,921				128,365		34		553,252		501,180
Furniture and fittings		1,388,063		-		1,151,198		73		2,539,188		983,366				225,414		73		1,208,707		1,330,481
Vehicles		9,656		-		65		-		9,721		8,456				1,219		-		9,675		46
Total		19,981,442		2,829,972		6,118,960		95,920		23,174,510		13,142,079		2,373,453		1,584,370		74,495		12,278,501		10,896,008
Add: Construction in progress																						905,522
Total		19,981,442		2,829,972		6,118,960		95,920		23,174,510		13,142,079		2,373,453		1,584,370		74,495		12,278,501		11,801,530

The following table presents the changes in property, plant and equipment during the year ended March 31, 2019

	Cost								Accumulated depreciation								Carrying
	As at						As at		As at						As at		amount as
	April 1,						March 31,		April 1,		Depreciation				March 31,		at March
Particulars	2018		Additions		Disposals		2019		2018		for the year		Deletions		2019		31, 2019
Building		2,301,987		135,700		-		2,437,687		639,622		83,538		-		723,160		1,714,527
Plant and machinery		12,293,776		1,723,910		73,267		13,944,419		9,017,370		872,318		72,683		9,817,005		4,127,414
Computer equipment		1,407,816		120,371		10,865		1,517,322		1,006,370		189,606		10,805		1,185,171		332,151
Office equipment		601,793		82,636		134		684,295		346,024		79,031		134		424,921		259,374
Furniture and fittings		1,250,834		146,401		9,172		1,388,063		864,935		127,603		9,172		983,366		404,697
Vehicles		9,656		-		-		9,656		6,056		2,400		-		8,456		1,200
Total		17,865,862		2,209,018		93,438		19,981,442		11,880,377		1,354,496		92,794		13,142,079		6,839,363
Add: Construction in progress																		1,796,649
Total		17,865,862		2,209,018		93,438		19,981,442		11,880,377		1,354,496		92,794		13,142,079		8,636,012

Capital Commitments

As of March 31, 2021 and March 31, 2020, the Company had committed to spend approximately ₹ 2,762,605 and ₹ 6,140,770 respectively, under agreements to purchase property, plant and equipment.

Construction in progress

Amounts paid towards acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of property, plant and equipment that are not ready to be put into use are disclosed under construction-in-progress.

Security

As of March 31, 2021 property, plant and equipment with a carrying amount of ₹ 11,904,836 (March 31, 2019: ₹10,888,446) are subject to a registered charge to secure bank borrowings.