Right of use assets

12 Months Ended

Mar. 31, 2021

Presentation of leases for lessee [abstract]

Right of use assets

7. Right of use assets

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2021:

				Category of ROU asset
Particulars	Land			Building			P&M			IRU			Total
Balance as of April 1, 2020		1,385,738			1,647,922			289,631			541,252			3,864,543
Additions		442,224			389,718			289,478			80,814			1,202,234
Deletions		-			(4,764	)		-			-			(4,764	)
Depreciation		(20,702	)		(315,075	)		(93,053	)		(93,053	)		(521,883	)
Translation difference		-			(1,649	)		-			1,121			(528	)
Balance as of March 31, 2021		1,807,260			1,716,152			486,056			530,134			4,539,602

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2020:

				Category of ROU asset
Particulars	Land			Building			P&M			IRU			Total
Balance as of April 1, 2019		1,316,190			1,725,787			294,133			660,746			3,996,856
Additions		87,456			203,472			77,750			2,356			371,034
Deletions		-			-			-			-			-
Depreciation		(17,908	)		(284,680	)		(82,252	)		(83,840	)		(468,680	)
Elimination – Intercompany											(41,915	)		(41,915	)
Translation difference		-			3,343			-			3,905			7,248
Balance as of March 31, 2020		1,385,738			1,647,922			289,631			541,252			3,864,543

Particulars	March 31, 2021		March 31, 2020
Current lease liabilities		430,026		356,110
Non-current lease liabilities		1,772,623		1,470,099
Total		2,202,649		1,826,209

The following is the movement in lease liabilities during the Year ended March 31, 2021

Particulars	March 31, 2021			March 31, 2020
Balance as of April 1,		1,826,210			1,786,852
Additions		639,236			255,317
Finance cost accrued during the period		180,026			171,824
Deletions		(4,800	)		-
Payment of lease liabilities		(436,500	)		(391,383	)
Translation difference		(1,523	)		3,600
Balance as of March 31,		2,202,649			1,826,209

The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2021 on an undiscounted basis (excluding finance costs)

Particulars	March 31, 2021		March 31, 2020
Less than one year		383,439		337,569
One to five years		870,687		614,808
More than five years		676,469		642,480
Total		1,930,595		1,594,857