Right-of-Use asset

12 Months Ended

Mar. 31, 2025

Disclosure of Right of use assets [Abstract]

Right-of-Use asset

5. 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, 2023	₹	1,278		₹	27,946		₹	2,580		₹	865		₹	32,669
Additions		65			6,505			264			251			7,085
Additions through Business combinations (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	₹	1,245		₹	15,216		₹	1,156		₹	338		₹	17,955
Gross carrying value:
As at April 1, 2024	₹	1,343		₹	28,453		₹	2,242		₹	849		₹	32,887
Additions		-			10,822			3,735			228			14,785
Disposals		(221	)		(4,389	)		(632	)		(354	)		(5,596	)
Translation adjustment		-			152			100			17			269
As at March 31, 2025	₹	1,122		₹	35,038		₹	5,445		₹	740		₹	42,345
Accumulated depreciation:
As at April 1, 2024	₹	98		₹	13,237		₹	1,086		₹	511		₹	14,932
Depreciation		21			5,362			539			180			6,102
Disposals		(13	)		(3,776	)		(303	)		(319	)		(4,411	)
Translation adjustment		-			81			34			9			124
As at March 31, 2025	₹	106		₹	14,904		₹	1,356		₹	381		₹	16,747
Net carrying value as at March 31, 2025	₹	1,016		₹	20,134		₹	4,089		₹	359		₹	25,598

(1) Including net carrying value of computer equipment amounting to ₹ 2 and ₹ 1 as at March 31, 2024 and 2025, respectively.

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

	Year ended March 31,
	2023		2024		2025
Rent expense recognized under facility expenses pertaining to:
Leases of low-value assets	₹	261	₹	245	₹	232
Short-term leases		2,732		3,257		3,842
	₹	2,993	₹	3,502	₹	4,074

Payments toward leases of low-value assets and Short-term leases are disclosed under operating activities in the consolidated statement of cash flows. All other lease payments during the period are disclosed under financing activities in the consolidated statement of cash flows.

Income from subleasing RoU assets for the years ended March 31, 2023, 2024 and 2025 is not material.

The Company is committed to certain leases amounting to ₹ 1,591 which have not commenced as of March 31, 2025. The term of such leases ranges from 1 to 10 years.

Refer to Note 19 for remaining contractual maturities of lease liabilities. Refer to Note 26 for interest expense on lease liabilities.