Foreign currency translation reserve and Other reserves

12 Months Ended

Mar. 31, 2025

Text Blocks Abstract

Foreign currency translation reserve and Other reserves

20. Foreign currency translation reserve and Other reserves

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

	As at March 31,
	2024			2025
Balance at the beginning of the year	₹	43,255		₹	47,261
Translation difference related to foreign operations, net		4,204			7,294
Transfer of shares pertaining to Non-controlling interests of subsidiary		-			(14	)
Reclassification of foreign currency translation differences on liquidation of subsidiaries to consolidated statement of income		(198	)		(41	)
Balance at the end of the year	₹	47,261		₹	54,500

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, 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	)
As at April 1, 2024	₹	(286	)	₹	1,397		₹	10,320		₹	1,661		₹	(4,238	)
Other comprehensive income		289			963			(3,476	)		-			-
Bonus issue of equity shares (Refer to Note 22)		-			-			-			(1,661	)		-
Transfer of shares pertaining to Non-controlling interests of subsidiary		(8	)		-			-			-			-
Transfer to Retained earnings (1)		(130	)		-			(5,624	)		-			-
As at March 31, 2025	₹	(135	)	₹	2,360		₹	1,220		₹	-		₹	(4,238	)

(1) Towards transfer of cumulative realized (gain)/loss on disposal of investments in equity instruments designated as FVTOCI and towards transfer of cumulative (gain)/loss on remeasurement of defined benefit plans to retained earnings.