Material accounting policy information (Tables)

12 Months Ended

Mar. 31, 2024

Text Blocks Abstract

Reconciliation of Number of Treasury Shares Held by Controlled Trust

Reconciliation of the number of treasury shares held by controlled trust is as follows:

	As at March 31,
	2022			2023			2024
	No. of shares			No. of shares			No. of shares
Opening number of equity shares		19,401,215			14,689,729			9,895,836
Less: Transferred to eligible employees on exercise of options		(4,711,486	)		(4,793,893	)		(3,943,096	)
Closing number of equity shares		14,689,729			9,895,836			5,952,740

Summary of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

Category	Useful life
Buildings	28 to 40 years
Plant and equipment	5 to 21 years
Computer equipment and software	2 to 7 years
Furniture, fixtures and equipment	3 to 10 years
Vehicles	4 to 5 years

Summary of Estimated Useful Lives of Aamortizable Intangible Assets

The estimated useful life of amortizable intangibles is reviewed and where appropriate is adjusted, annually. The estimated useful lives of the amortizable intangible assets are as follows:

Category	Useful life
Customer-related intangibles	1 to 10 years
Marketing-related intangibles	2.5 to 10 years

Customer-related intangibles includes customer contracts and customer relationships acquired as a part of Business combinations. Marketing-related intangibles includes vendor relationships and brand acquired as a part of Business combinations.