Intangible assets

12 Months Ended

Mar. 31, 2021

Disclosure Of Intangible Assets And Goodwill Explanatory [Abstract]

Disclosure of intangible assets and goodwill [text block]

6. Intangible assets

Intangible assets comprise the following:

	March 31, 2021		March 31, 2020		March 31, 2019
Goodwill		14,595		14,595		14,595
Other intangible assets		679,991		665,097		561,924
		694,586		679,692		576,519

(i) Goodwill

The following table presents the changes in goodwill during the years ended March 31, 2021 and 2020

	March 31, 2021		March 31, 2020
Balance at the beginning of the year		14,595		14,595
Effect of movement in exchange rates		-		-
Impairment loss recognized during the year		-		-
Net carrying amount of goodwill		14,595		14,595

The amount of goodwill as of March 31, 2021 and March 31, 2020 has been allocated to the Applications Integration Services segment.

(ii) Other intangibles

The following table presents the changes in intangible assets during the years ended March 31, 2021, 2020 and 2019.

	Bandwidth
	Capacity		Software		License fees		Total
(A) Cost
Balance as of March 31, 2018		642,391		855,403		73,000		1,570,794
Acquisitions during the year		41,943		131,481		-		173,424
Disposals during the year		-		-		-		-
Balance as of March 31, 2019		684,334		986,884		73,000		1,744,218
Acquisitions during the year		-		283,844		5,000		340,898
Disposals during the year		-		-		-		-
Balance as of March 31, 2020		736,388		1,270,728		78,000		2,085,116
Acquisitions during the year		-		307,506		-		307,506
Disposals during the year		-		-		-		-
Balance as of March 31, 2021		736,388		1,578,234		78,000		2,392,622
(B) Amortization
Balance as of March 31, 2018		304,289		667,582		31,006		1,002,877
Amortization for the year		63,055		113,837		2,525		179,417
Impairment loss on intangibles		-		-		-		-
Balance as of March 31, 2019		367,344		781,419		33,531		1,182,294
Amortization for the year		70,869		163,248		3,608		237,725
Impairment loss on intangibles		-		-		-		-
Balance as of March 31, 2020		438,213		944,667		37,139		1,420,019
Amortization for the year		74,482		214,980		3,150		292,612
Impairment loss on intangibles
Balance as of March 31, 2021		512,695		1,159,647		40,289		1,712,631
(C) Carrying amounts
As of March 31, 2019		316,990		205,465		39,469		561,924
As of March 31, 2020		298,175		326,061		40,861		665,097
As of March 31, 2021		223,693		418,587		37,711		679,991

Intangible assets that were fully impaired / amortised were removed from the block.

Capital commitments

The Company had not committed to spend any amount under agreements to purchase intangible assets during the year ending March 31, 2021 and 2020.

Capitalized borrowing costs

The Company had not capitalized any interest cost during years ended March 31, 2021 and 2020.