XML 87 R69.htm IDEA: XBRL DOCUMENT v3.23.2
Loans and Borrowings (Tables)
12 Months Ended
Mar. 31, 2023
Disclosure Of Loans And Borrowings [Abstract]  
Summary of Interest Bearing Loans and Borrowings Measured at Amortized Cost/Fair Value

This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 34.

 

 

 

As at March 31

 

Particulars

 

2022

 

 

2023

 

Non-current liabilities

 

 

 

 

 

 

Secured bank loans

 

 

955

 

 

 

1,903

 

Lease liabilities

 

 

11,613

 

 

 

13,747

 

Convertible notes

 

 

201,240

 

 

 

 

Non-current portion of loans and
   borrowings

 

 

213,808

 

 

 

15,650

 

 

 

 

As at March 31

 

Particulars

 

2022

 

 

2023

 

Current liabilities

 

 

 

 

 

 

Current portion of secured bank loans

 

 

437

 

 

 

764

 

Current portion of lease liabilities

 

 

2,339

 

 

 

2,632

 

Current portion of convertible notes

 

 

 

 

 

216,118

 

Current portion of loans and borrowings

 

 

2,776

 

 

 

219,514

 

Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes

 

 

 

 

 

 

 

 

As at March 31,
2022

 

 

As at March 31,
2023

 

Particulars

 

Currency

 

Interest rate

 

Year of
maturity

 

Original
value

 

 

Carrying
amount

 

 

Original
value

 

 

Carrying
amount

 

Secured bank loans

 

INR

 

7%-10%

 

2022 - 2028

 

 

2,154

 

 

 

1,392

 

 

 

3,397

 

 

 

2,667

 

Lease liabilities

 

Multiple

 

10%-12%

 

2022 - 2028

 

 

33,222

 

 

 

13,952

 

 

 

38,791

 

 

 

16,379

 

Convertible notes

 

USD

 

7.39%

 

2024

 

 

230,000

 

 

 

201,240

 

 

 

230,000

 

 

 

216,118

 

Summary of Changes in Cash Flows from Financing Activities

Changes in cash flows from financing activities

 

 

 

 

Liabilities

 

 

 

Secured bank loans

 

 

Lease liabilities

 

 

Convertible Notes

 

 

Total

 

Balance as at April 1, 2020

 

 

1,031

 

 

 

24,553

 

 

 

 

 

 

25,584

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Proceeds from bank loans

 

 

191

 

 

 

 

 

 

 

 

 

191

 

Repayment of bank loans

 

 

(505

)

 

 

 

 

 

 

 

 

(505

)

Proceeds from issuance of convertible notes (excluding equity component)

 

 

 

 

 

 

 

 

191,127

 

 

 

191,127

 

Direct cost incurred in relation to convertible notes (excluding equity component)

 

 

 

 

 

 

 

 

(5,434

)

 

 

(5,434

)

Additions to lease liabilities

 

 

 

 

 

1,277

 

 

 

 

 

 

1,277

 

Adjustment due to modifications

 

 

 

 

 

(8,564

)

 

 

 

 

 

(8,564

)

Payment of lease liabilities

 

 

 

 

 

(2,045

)

 

 

 

 

 

(2,045

)

Interest accrued

 

 

116

 

 

 

1,867

 

 

 

1,881

 

 

 

3,864

 

Interest paid

 

 

(116

)

 

 

(1,867

)

 

 

 

 

 

(1,983

)

Effect of change in foreign exchange rates

 

 

18

 

 

 

425

 

 

 

 

 

 

443

 

Balance as at March 31, 2021

 

 

735

 

 

 

15,646

 

 

 

187,574

 

 

 

203,955

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Proceeds from bank loans

 

 

1,169

 

 

 

 

 

 

 

 

 

1,169

 

Repayment of bank loans

 

 

(479

)

 

 

 

 

 

 

 

 

(479

)

Additions to lease liabilities

 

 

 

 

 

1,804

 

 

 

 

 

 

1,804

 

Adjustment due to modifications

 

 

 

 

 

(1,053

)

 

 

 

 

 

(1,053

)

Payment of lease liabilities

 

 

 

 

 

(1,771

)

 

 

 

 

 

(1,771

)

Interest accrued

 

 

78

 

 

 

1,569

 

 

 

13,666

 

 

 

15,313

 

Interest paid

 

 

(78

)

 

 

(1,569

)

 

 

 

 

 

(1,647

)

Effect of change in foreign exchange rates

 

 

(33

)

 

 

(674

)

 

 

 

 

 

(707

)

Balance as at March 31, 2022

 

 

1,392

 

 

 

13,952

 

 

 

201,240

 

 

 

216,584

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Proceeds from bank loans

 

 

2,168

 

 

 

 

 

 

 

 

 

2,168

 

Repayment of bank loans

 

 

(749

)

 

 

 

 

 

 

 

 

(749

)

Acquired through business combination

 

 

 

 

 

199

 

 

 

 

 

 

199

 

Additions to lease liabilities

 

 

 

 

 

7,255

 

 

 

 

 

 

7,255

 

Adjustment due to modification

 

 

 

 

 

(1,435

)

 

 

 

 

 

(1,435

)

Payment of lease liabilities

 

 

 

 

 

(2,415

)

 

 

 

 

 

(2,415

)

Interest accrued

 

 

189

 

 

 

1,554

 

 

 

14,878

 

 

 

16,621

 

Interest paid

 

 

(189

)

 

 

(1,554

)

 

 

 

 

 

(1,743

)

Effect of change in foreign exchange rates

 

 

(144

)

 

 

(1,177

)

 

 

 

 

 

(1,321

)

Balance as at March 31, 2023

 

 

2,667

 

 

 

16,379

 

 

 

216,118

 

 

 

235,164