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Property, plant and equipment (Tables)
12 Months Ended
Mar. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]  
Summary of detailed information about property plant and equipment explanatory
 
The following is a summary of the changes in carrying value of property, plant and equipment.
 
Particulars
 
Land
 
 
Buildings
 
 
Plant and
equipment
   
Furniture,
fixtures
and office
equipment
 
 
Vehicles
 
 
Total
 
Gross carrying value
                                               
Balance as of April 1, 2020  
Rs.
4,123     Rs. 24,956     Rs. 74,867     Rs. 5,965     Rs. 1,211     Rs. 111,122  
Additions     13       2,720       4,544       437       220       7,934  
Assets acquired through business combinations
(1)
    84       113       165       11       -       373  
Disposals     -       (35 )     (852 )     (134 )     (182 )     (1,203 )
Assets held for sale     (18 )     (245 )     (334 )     (58 )     -       (655 )
Effect of changes in foreign exchange rates     26       11       244       31       8       320  
Balance as of March 31, 2021
 
Rs.
4,228
 
 
Rs.
27,520
 
 
Rs.
78,634
 
 
Rs.
6,252
 
 
Rs.
1,257
 
 
Rs.
117,891
 
                                                 
Balance as of April 1, 2021  
Rs.
4,228    
Rs.
27,520    
Rs.
78,634    
Rs.
6,252     Rs. 1,257     Rs. 117,891  
Additions     -       1,037       9,941       738       621       12,337  
Assets acquired through business combinations
(1)
    -       1       -       1       -       2  
Disposals     -       (221 )     (1,219 )     (186 )     (391 )     (2,017 )
Effect of changes in foreign exchange rates     5       85       313       9       (32 )     380  
Balance as of March 31, 2022
 
Rs.
4,233
 
 
Rs.
28,422
 
 
Rs.
87,669
 
 
Rs.
6,814
 
 
Rs.
1,455
 
 
Rs.
128,593
 
                                                 
Accumulated Depreciation
                                               
Balance as of April 1, 2020   Rs.
.-
   
Rs.
8,208
    Rs.
49,602
   
Rs.
4,903    
Rs.
598    
Rs.
63,311  
Depreciation for the year     -       1,697       5,935       554       341       8,527  
Impairment     4       32       9       1       -       46  
Disposals     -       (29 )     (773 )     (125 )     (136 )     (1,063 )
Assets held for sale     (4 )     (140 )     (306 )     (54 )     -       (504 )
Effect of changes in foreign exchange rates     -       22       194       24       1       241  
Balance as of March 31, 2021
 
Rs.
-
 
 
Rs.
9,790
 
 
Rs.
54,661
 
 
Rs.
5,303
 
 
Rs.
804
 
 
Rs.
70,558
 
                                                 
Balance as of April 1, 2021
 
Rs.
-
 
 
Rs.
9,790
 
 
Rs.
54,661
 
 
Rs.
5,303
 
 
Rs.
804
 
 
Rs.
70,558
 
Depreciation for the year     -       1,718       5,554       572       308       8,152  
Impairment
(2)
    64       872       1,626       7       1       2,570  
Disposals     -       (118 )     (1,092 )     (182 )     (342 )     (1,734 )
Effect of changes in foreign exchange rates     -       20       167       7       (11 )     183  
Balance as of March 31, 2022
 
Rs.
64
 
 
Rs.
12,282
 
 
Rs.
60,916
 
 
Rs.
5,707
 
 
Rs.
760
 
 
Rs.
79,729
 
Particulars
 
Land
 
 
Buildings
 
 
Plant and
equipment
   
Furniture,
fixtures
and office
equipment
 
 
Vehicles
 
 
Total
 
                                     
Net carrying value
                                               
As of April 1, 2020   Rs. 4,123     Rs. 16,748     Rs. 25,265     Rs. 1,062     Rs. 613     Rs. 47,811  
As of March 31, 2021   Rs. 4,228     Rs. 17,730     Rs. 23,973     Rs. 949     Rs. 453     Rs. 47,333  
Add: Capital-work-in-progress                                           Rs. 9,778  
Total as of March 31, 2021                                           Rs. 57,111  
As of March 31, 2022   Rs. 4,169     Rs. 16,140     Rs. 26,753     Rs. 1,107     Rs. 695     Rs. 48,864  
Add: Capital-work-in-progress                                           Rs. 13,394  
Less: Impairment of Capital-work-in-progress
(2)
                                            (89 )
Total as of March 31, 2022
                                       
 
Rs.
62,169
 
 
(1)

Refer to Note 6 of these consolidated financial statements for further details.
(2)

During the year ended March 31, 2022, the
re was
a significant decline in the expected cash flows of the Company’s subsidiary, Dr. Reddy’s Laboratories Louisiana, LLC (Shreveport Cash Generating Unit (“CGU”)). Consequently, the Company tested the carrying amount of the CGU, being the smallest identifiable group of assets that generate cash inflows that are largely independent of the cash inflows from other assets or group of assets. This resulted in the recoverable amount of the CGU being lower than its carrying amount.
Accordingly, the Company recognized an impairment loss of
the entire carrying value of
Rs.2,570
 for property, plant and equipment, Rs. 89 for capital-work-in-progress and Rs.392 for goodwill. This impairment loss pertains to the Company’s Global Generics segment.
 
Summary of detailed information about Right-of-Use Assets
The Company has lease contracts for various items of plant and equipment, vehicles and other equipment used in its operations. Below are the carrying amounts of right-of-use assets recognized and the movements during the year included in the above property, plant and equipment.
 
Particulars
 
Land
 
 
Buildings
 
 
Plant and
equipment
   
Furniture,
fixtures
and office
equipment
 
 
Vehicles
 
 
Total
 
Gross carrying value
                                   
Balance as of April 1, 2020  
Rs.
78    
Rs.
1,688    
Rs.
18    
Rs.
45     Rs. 530     Rs. 2,359  
Additions
(1)
    -       2,212       -       7       194       2,413  
Disposals     -       -       -       (1 )     (120 )     (121 )
Effect of changes in foreign exchange rates     3       (14 )     -       -       -       (11 )
Balance as of March 31, 2021
 
Rs.
81
 
 
Rs.
3,886
 
 
Rs.
18
 
 
Rs.
51
 
 
Rs.
604
 
 
Rs.
4,640
 
                                                 
Balance as of April 1, 2021  
Rs.
81    
Rs.
3,886    
Rs.
18     Rs. 51     Rs. 604     Rs. 4,640  
Additions     -       98       -       16       360       474  
Disposals     -       (202 )     (1 )     -       (199 )     (402 )
Effect of changes in foreign exchange rates     (2 )     (23 )     (1 )     -       (10 )     (36 )
Balance as of March 31, 2022
 
Rs.
79
 
 
Rs.
3,759
 
 
Rs.
16
 
 
Rs.
67
 
 
Rs.
755
 
 
Rs.
4,676
 
                                                 
Accumulated Depreciation
                                               
Balance as of April 1, 2020  
Rs.
-     Rs. 744    
Rs.
14     Rs. 13     Rs. 199     Rs. 970  
Depreciation for the year     -       616       1       12       202       831  
Disposals     -       -       -       -       (78 )     (78 )
Effect of changes in foreign exchange rates     -       (25 )     -       -       (2 )     (27 )
Balance as of March 31, 2021
 
Rs.
-
 
 
Rs.
1,335
 
 
Rs.
15
 
 
Rs.
25
 
 
Rs.

321
 
 
Rs.

1,696
 
                                                 
Balance as of April 1, 2021  
Rs.
-    
Rs.
1,335    
Rs.
15     Rs. 25     Rs. 321     Rs. 1,696  
Depreciation for the year     -       656       1       12       189       858  
Disposals     -       (99 )     (1 )     -       (155 )     (255 )
Effect of changes in foreign exchange rates     -       (19 )     (1 )     (1 )     (3 )     (24 )
Balance as of March 31, 2022
 
Rs.
-
 
 
Rs.
1,873
 
 
Rs.
14
 
 
R
s
.

36
 
 
Rs.
352
 
 
Rs.
2,275
 
                                                 
Net carrying value
                                               
As of April 1, 2020
 
Rs.
78
 
 
 
Rs.
944
 
 
 
Rs.
4
 
 
 
Rs.
32
 
 
 
Rs.
331
 
 
 
Rs.
1,389
 
 
As of March 31, 2021  
Rs.
81    
Rs.
2,551     Rs. 3     Rs. 26     Rs. 283     Rs. 2,944  
As of March 31, 2022  
Rs.
79    
Rs.
1,886    
Rs.
2     Rs. 31     Rs. 403     Rs. 2,401  
(1)
Additions for the year ended March 31, 2021 include recognition of a right-of-use asset of
 
Rs.
1,852 relating to a warehousing services agreement in the United States.
Summary of detailed information about amounts recognized in Income statement for Right-of-Use Assets
The following are the amounts recognized in income statement:
 
 
 
For the Year Ended March 31,
 
 
 
2022
 
 
2021
 
Depreciation expense of right-of-use assets   Rs. 858    
Rs.
831  
Interest expense on lease liabilities     221       227