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Finance Income and Costs
12 Months Ended
Mar. 31, 2024
Disclosure Of Finance Income Expense [Abstract]  
Finance Income and Costs
16)
FINANCE INCOME AND COSTS

 

 

 

For the year ended March 31

 

Particulars

 

2022

 

 

2023

 

 

2024

 

Interest income on term deposits measured at amortised cost

 

 

6,618

 

 

 

9,703

 

 

 

23,594

 

Change in fair value of financial asset measured at FVTPL

 

 

4

 

 

 

 

 

 

57

 

Other interest income

 

 

3,362

 

 

 

1,271

 

 

 

714

 

Finance income

 

 

9,984

 

 

 

10,974

 

 

 

24,365

 

 

 

 

 

 

 

 

 

 

 

Interest expense on financial liabilities measured at amortised cost

 

 

13,744

 

 

 

15,067

 

 

 

15,966

 

Change in carrying value of financial liabilities measured at amortised cost

 

 

 

 

 

 

 

 

(30,578

)

Change in fair value of financial liability measured at FVTPL

 

 

1,181

 

 

 

673

 

 

 

215

 

Change in fair value of financial asset measured at FVTPL

 

 

 

 

 

2,820

 

 

 

 

Net foreign exchange loss

 

 

8,218

 

 

 

25,636

 

 

 

7,600

 

Impairment loss on trade and other receivables

 

 

904

 

 

 

349

 

 

 

837

 

Interest expense on lease liabilities

 

 

1,569

 

 

 

1,554

 

 

 

1,783

 

Finance and other charges

 

 

710

 

 

 

633

 

 

 

870

 

Finance costs

 

 

26,326

 

 

 

46,732

 

 

 

(3,307

)

 

 

 

 

 

 

 

 

 

 

Net finance income (costs) recognized in profit or loss

 

 

(16,342

)

 

 

(35,758

)

 

 

27,672