Business combinations (Tables)

12 Months Ended

Mar. 31, 2024

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	₹	1,138		₹	1,126		₹	1,289	₹	186
Fair value of property, plant and equipment		647			35			17		9
Fair value of right-of-use assets		2,882			74			-		-
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	)
Amount included in general and administrative expenses:
Transaction costs	₹	358		₹	49		₹	152	₹	88

The following table presents the purchase price allocation:

	CAS Group		Rizing
Net assets	₹	532	₹	3,850
Fair value of property, plant and equipment		-		373
Fair value of right-of-use assets		-		201
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	₹	7,050
Goodwill		3,347		36,780
Total purchase price	₹	5,587	₹	43,830
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	)
Amount included in general and administrative expenses:
Transaction costs	₹	19	₹	99

	Aggne
Net assets	₹	194
Fair value of property, plant and equipment		374
Fair value of right-of-use assets		33
Fair value of customer-related intangibles		556
Fair value of marketing-related intangibles		390
Deferred tax liabilities on intangible assets		(367	)
Total	₹	1,180
Goodwill		4,817
Share of non-controlling interests		(472	)
Total purchase price	₹	5,525
Net Assets include:
Cash and cash equivalents	₹	153
Fair value of acquired trade receivables included in net assets		113
Gross contractual amount of acquired trade receivables		113
Less: Allowance for lifetime expected credit loss		-
Amount included in general and administrative expenses:
Transaction costs	₹	31