Business combinations (Tables)

12 Months Ended

Mar. 31, 2023

Disclosure of detailed information about business combination [abstract]

Schedule of the purchase price allocation

The following table presents the purchase price allocation:

	Capco			Ampion			Edgile		LeanSwift
Net assets	₹	4,667		₹	1,235		₹	1,306	₹	195
Fair value of customer-related intangibles		24,273			1,748			1,717		63
Fair value of marketing-related intangibles		8,083			460			1,160		111
Deferred tax liabilities on intangible assets		(9,383	)		(663	)		-		(49	)
Total	₹	27,640		₹	2,780		₹	4,183	₹	320
Goodwill		81,890			6,322			12,993		1,305
Total purchase price	₹	109,530		₹	9,102		₹	17,176	₹	1,625
Net Assets include:
Cash and cash equivalents	₹	4,278		₹	855		₹	907	₹	145
Fair value of acquired trade receivables included in net assets	₹	6,167		₹	1,074		₹	819	₹	201
Gross contractual amount of acquired trade receivables		6,181			1,074			819		217
Less: Allowance for lifetime expected credit loss		(14	)		-			-		(16	)
Transaction costs included in general and administrative expenses	₹	358		₹	49		₹	152	₹	88

The following table presents the purchase price allocation:

	CAS Group		Rizing
Net assets	₹	532	₹	3,936
Fair value of customer-related intangibles		1,708		3,894
Fair value of marketing-related intangibles		-		482
Deferred tax liabilities on intangible assets		-		(1,750	)
Total	₹	2,240	₹	6,562
Goodwill		3,347		37,283
Total purchase price	₹	5,587	₹	43,845
Net Assets include:
Cash and cash equivalents	₹	127	₹	2,114
Fair value of acquired trade receivables included in net assets	₹	452	₹	3,220
Gross contractual amount of acquired trade receivables		452		3,233
Less: Allowance for lifetime expected credit loss		-		(13	)
Transaction costs included in general and administrative expenses	₹	19	₹	99

Schedule of Allocation of Purchase Price for Business Combinations

The following table presents the purchase price allocation:

	Purchase price allocated
Net assets	₹	1,285
Fair value of customer-related intangibles		2,460
Fair value of marketing-related intangibles		828
Deferred tax liabilities on intangible assets		(432	)
Total	₹	4,141
Goodwill		9,660
Total purchase price	₹	13,801