Property, plant and equipment (Tables)

12 Months Ended

Mar. 31, 2022

Disclosure of property, plant and equipments [Abstract]

Disclosure of detailed information about property, plant and equipment [text block]

The following table presents the changes in property, plant and equipment during the year ended March 31, 2022

	Cost								Accumulated depreciation
Particulars	As of April 1, 2021		Additions		Disposals		As of Mar 31, 2022		As of April 1, 2021		Depreciation for the year		Deletions		As of Mar 31, 2022		Carrying amount as of March 31, 2022
Freehold Land		147,176		-		-		147,176		-		-		-		-		147,176
Building		4,767,708		178,465		1,695		4,944,478		871,698		186,798		-		1,058,496		3,885,982
Plant and machinery		15,161,056		2,369,218		18,051		17,512,223		9,590,746		1,269,471		17,982		10,842,235		6,669,988
Computer equipment		1,685,739		185,020		7,290		1,863,469		1,494,287		143,526		7,233		1,630,581		232,889
Office equipment		1,294,796		401,029		530		1,695,295		713,157		197,215		539		909,833		785,462
Furniture and fittings		3,238,201		1,351,480		277		4,589,404		1,607,897		555,399		2,016		2,161,280		2,428,124
Vehicles		9,721		-		-		9,721		9,697		-		-		9,697		24
Total		26,304,397		4,485,212		27,843		30,761,766		14,287,482		2,352,409		27,770		16,612,121		14,149,645
Add: Construction in progress																		2,545,232
Total		26,304,397		4,485,212		27,843		30,761,766		14,287,482		2,352,409		27,770		16,612,121		16,694,877

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

	Cost								Accumulated depreciation
Particulars	As of April 1, 2020		Additions		Disposals		As of Mar 31, 2021		As of April 1, 2020		Depreciation for the year		Deletions		As of Mar 31, 2021		Carrying amount as of March 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

	Cost										Accumulated depreciation
Particulars	As of April 1, 2019		Adjustment on adoption of IFRS 16		Additions		Disposals		As of Mar 31, 2020		As of April 1, 2019		Adjustment on adoption of IFRS 16		Depreciation for the year		Deletions		As of Mar 31, 2020		Carrying amount as of March 31, 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