XML 156 R149.htm IDEA: XBRL DOCUMENT v3.25.1
Expenses by Nature - Summary of Expenses by Nature (Detail)
₨ in Millions, $ in Millions
12 Months Ended
Mar. 31, 2025
INR (₨)
Mar. 31, 2025
USD ($)
Mar. 31, 2024
INR (₨)
Mar. 31, 2023
INR (₨)
Expenses by nature [abstract]        
Employee compensation ₨ 533,477   ₨ 549,301 ₨ 537,644
Sub-contracting and technical fees 100,148   103,030 115,247
Cost of hardware and software 3,170   4,116 6,627
Travel 14,095   15,102 14,445
Facility expenses 16,067   14,556 13,492
Software license expense for internal use 19,338   18,378 18,717
Depreciation, amortization and impairment [1] 29,579   34,071 33,402
Communication 3,842   4,878 5,911
Legal and professional fees 11,270   9,559 13,288
Rates, taxes and insurance 5,804   5,993 5,905
Marketing and brand building 3,591   3,555 2,951
Lifetime expected credit loss/ (write-back) 324   640 (604)
(Gain)/loss on sale of property, plant and equipment, net (606) [2] $ (7) (2,072) [2] (89) [2]
Miscellaneous expenses [3] (454)   737 2,806
Total cost of revenues, selling and marketing expenses and general and administrative expenses ₨ 739,645   ₨ 761,844 ₨ 769,742
[1] Depreciation, amortization, and impairment includes an impairment charge on intangible assets amounting to ₹ 1,816, ₹ 1,701 and ₹ 1,155, for the years ended March 31, 2023, 2024 and 2025, respectively (Refer to Note 6).(
[2] Gain)/loss on sale of property, plant and equipment, net for the years ended March 31, 2024 and 2025, includes gain on sale of immovable properties of ₹ (2,357) and gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ (885), respectively.
[3] Miscellaneous expenses are net of reversals of contingent consideration ₹ 1,300 and ₹ 169 for the years ended March 31, 2024 and 2025, respectively (Refer to Note 19). Miscellaneous expenses are net of insurance claim received of ₹ 1,805 during the year ended March 31, 2025.