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Provisions
12 Months Ended
Mar. 31, 2025
Provisions [abstract]  
Provisions

18. Provisions

 

 

 

As at March 31,

 

 

 

2024

 

 

2025

 

Non-current

 

 

 

 

 

 

Provision for onerous contracts

 

-

 

 

294

 

 

 

-

 

 

294

 

Current

 

 

 

 

 

 

Provision for onerous contracts

 

1,599

 

 

1,288

 

Provision for warranty

 

 

217

 

 

 

207

 

Others

 

 

155

 

 

 

142

 

 

 

1,971

 

 

1,637

 

 

 

1,971

 

 

1,931

 

 

A summary of activity in provision for warranty, provision for onerous contracts and other provisions is as follows:

 

 

 

Year ended March 31, 2024

 

 

Year ended March 31, 2025

 

 

 

Provision for warranty

 

 

Provision for onerous contracts

 

 

Others

 

 

Total

 

 

Provision for warranty

 

 

Provision for onerous contracts

 

 

Others

 

 

Total

 

Balance at the beginning of the year

 

456

 

 

1,590

 

 

503

 

 

2,549

 

 

217

 

 

1,599

 

 

155

 

 

1,971

 

Additional provision during the year

 

 

151

 

 

 

916

 

 

 

-

 

 

 

1,067

 

 

 

207

 

 

 

597

 

 

 

-

 

 

 

804

 

Utilized/written-back during the year

 

 

(390

)

 

 

(911

)

 

 

(348

)

 

 

(1,649

)

 

 

(217

)

 

 

(624

)

 

 

(13

)

 

 

(854

)

Translation adjustment

 

 

-

 

 

 

4

 

 

 

-

 

 

 

4

 

 

 

-

 

 

 

10

 

 

 

-

 

 

 

10

 

Balance at the end of the year

 

217

 

 

1,599

 

 

155

 

 

1,971

 

 

207

 

 

1,582

 

 

142

 

 

1,931

 

 

Provision for warranty represents cost associated with providing sales support services, which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 year.

Provision for onerous contracts is recognized when the expected benefit by the company from a contract are lower than the unavoidable costs of meeting the future obligations under the contract.

Other provisions primarily include provisions for compliance related contingencies. The timing of cash outflows in respect of such provision cannot be reasonably determined.