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Foreign currency translation reserve and Other reserves (Tables)
12 Months Ended
Mar. 31, 2024
Text Blocks Abstract  
Summary of Movement in Foreign Currency Translation Reserve Attributable to Equity Holders

The movement in foreign currency translation reserve attributable to equity holders of the Company is summarized below:

 

 

 

As at March 31,

 

 

 

2023

 

 

2024

 

Balance at the beginning of the year

 

26,850

 

 

43,255

 

Translation difference related to foreign operations, net

 

 

16,538

 

 

 

4,204

 

Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to consolidated statement of income

 

 

(133

)

 

 

(198

)

Balance at the end of the year

 

43,255

 

 

47,261

 

Summary Of Movement In Other Reserve

The movement in other reserves is summarized below:

 

 

 

Other Reserves

 

Particulars

 

Remeasurements of the defined benefit plans

 

 

Investment in debt instruments
measured at fair value through OCI

 

 

Investment in equity instruments
measured at fair value through OCI

 

 

Capital Redemption Reserve

 

 

Gross obligation to non-controlling interests under
put options

 

As at April 1, 2021

 

(897

)

 

4,237

 

 

1,378

 

 

1,122

 

 

-

 

Other comprehensive income

 

 

399

 

 

 

(1,219

)

 

 

8,710

 

 

 

-

 

 

 

-

 

As at March 31, 2022

 

(498

)

 

3,018

 

 

10,088

 

 

1,122

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As at April 1, 2022

 

(498

)

 

3,018

 

 

10,088

 

 

1,122

 

 

-

 

Other comprehensive income

 

 

(50

)

 

 

(3,137

)

 

 

705

 

 

 

-

 

 

 

-

 

As at March 31, 2023

 

(548

)

 

(119

)

 

10,793

 

 

1,122

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As at April 1, 2023

 

(548

)

 

(119

)

 

10,793

 

 

1,122

 

 

-

 

Addition through Business combination (Refer to Note 7)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(4,238

)

Other comprehensive income

 

 

262

 

 

 

1,516

 

 

 

(473

)

 

 

-

 

 

 

-

 

Buyback of equity shares (Refer to Note 22)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

539

 

 

 

-

 

As at March 31, 2024

 

(286

)

 

1,397

 

 

10,320

 

 

1,661

 

 

(4,238

)