Right-of-Use asset (Tables)

12 Months Ended

Mar. 31, 2024

Disclosure of Right of use assets [Abstract]

Summary of Right of Use Asset

	Category of Right-of-Use asset
	Land		Buildings			Plant and equipment (1)			Vehicles			Total
Gross carrying value:
As at April 1, 2022	₹	1,278	₹	25,993		₹	2,511		₹	904		₹	30,686
Additions		-		6,015			1,109			236			7,360
Additions through Business combinations (Refer to Note 7)		-		201			-			-			201
Disposals		-		(5,085	)		(1,160	)		(317	)		(6,562	)
Translation adjustment		-		822			120			42			984
As at March 31, 2023	₹	1,278	₹	27,946		₹	2,580		₹	865		₹	32,669
Accumulated depreciation:
As at April 1, 2022	₹	58	₹	9,676		₹	1,512		₹	570		₹	11,816
Depreciation		19		5,651			614			238			6,522
Disposals		-		(3,564	)		(1,003	)		(263	)		(4,830	)
Translation adjustment		-		364			69			26			459
As at March 31, 2023	₹	77	₹	12,127		₹	1,192		₹	571		₹	13,967
Net carrying value as at March 31, 2023												₹	18,702
Gross carrying value:
As at April 1, 2023	₹	1,278	₹	27,946		₹	2,580		₹	865		₹	32,669
Additions		65		6,505			264			251			7,085
Additions through Business combination (Refer to Note 7)		-		33			-			-			33
Disposals		-		(6,203	)		(636	)		(271	)		(7,110	)
Translation adjustment		-		172			34			4			210
As at March 31, 2024	₹	1,343	₹	28,453		₹	2,242		₹	849		₹	32,887
Accumulated depreciation:
As at April 1, 2023	₹	77	₹	12,127		₹	1,192		₹	571		₹	13,967
Depreciation		21		5,485			444			181			6,131
Disposals		-		(4,439	)		(561	)		(244	)		(5,244	)
Translation adjustment		-		64			11			3			78
As at March 31, 2024	₹	98	₹	13,237		₹	1,086		₹	511		₹	14,932
Net carrying value as at March 31, 2024												₹	17,955

(1) Including net carrying value of computer equipment amounting to ₹ 4 and ₹ 2, as at March 31, 2023 and 2024, respectively.

Disclosure of Lease Expenses

The Company recognized the following expenses in the consolidated statement of income:

	Year ended March 31,
	2022		2023		2024
Interest expenses on lease liabilities	₹	894	₹	1,176	₹	1,334
Rent expense recognized under facility expenses pertaining to:
Leases of low-value assets	150		261			245
Leases with less than twelve months of lease term		2,392		2,732		3,257
	₹	3,436	₹	4,169	₹	4,836