Tax Assets and Liabilities (Tables)

12 Months Ended

Mar. 31, 2024

Disclosure Of Tax Assets And Liabilities [Abstract]

Summary of Unrecognized Deferred Tax Assets

Deferred tax assets have not been recognized in respect of the following items:

	As at March 31
Particulars	2023		2024
Deductible temporary differences		40,735		461
Tax losses carry forwards		155,288		30,493
Total		196,023		30,954

Summary of Recognized Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are attributable to the following:

	As at March 31
	2023*			2024			2023*			2024			2023*			2024
Particulars	Assets						Liabilities						Net
Property, plant and equipment		86			1,249			(3,467	)		(3,062	)		(3,381	)		(1,813	)
Intangible assets, excluding goodwill		—			—			(11,315	)		(7,239	)		(11,315	)		(7,239	)
Trade and other receivables		43			870			—			—			43			870
Other current assets		—			3,037			—			—			—			3,037
Convertible notes		—			—			(2,082	)		(4,314	)		(2,082	)		(4,314	)
Employee benefits		86			2,704			—			—			86			2,704
Other non-current liabilities		10			—			—			—			10			—
Other current liabilities		—			1,949			—			—			—			1,949
Lease liabilities		3,467			3,767			—			—			3,467			3,767
Tax loss carry forwards		12,350			99,953			—			—			12,350			99,953
Trade and other payables		—			1,825			—			—			—			1,825
Contract liabilities		—			240			—			—			—			240
Share based payments		—			23,627			—			—			—			23,627
Others		—			—			—			(43	)		—			(43	)
Deferred tax assets/  (liabilities) before set off		16,042			139,221			(16,864	)		(14,658	)		(822	)		124,563
Set off		(16,042	)		(9,904	)		16,042			9,904			—			—
Net deferred tax  assets/(liabilities)		—			129,317			(822	)		(4,754	)		(822	)		124,563

* The Group has adopted Deferred tax related to assets and liabilities arising from a Single Transaction (Amendments to IAS 12) from April 1, 2023. Following the amendments, the Group has recognised a separate deferred tax asset in relation to its lease liabilities and a deferred tax liability in relation to its rights-of-use assets. There was no impact on the opening accumulated deficit as at April 1, 2022 and April 1, 2023 as a result of the amendment (refer note 3).

Summary of Movement in Deferred Tax Assets/(Liabilities)

Movement in deferred tax assets/(liabilities) during the year

Particulars	Balance as at April 1, 2022			Acquired in business combinations			Recognised in profit or loss			Recognised in other comprehensive income		Effects of movement in foreign exchange rates			Balance as at March 31, 2023
Property, plant and equipment		(2,785	)		—			(838	)		—		242			(3,381	)
Intangible assets, excluding goodwill		(15,337	)		(342	)		4,093			—		271			(11,315	)
Trade and other receivables		47			—			—			—		(4	)		43
Convertible notes		(4,314	)		—			2,232			—		—			(2,082	)
Employee benefits		92			—			1			—		(7	)		86
Other non-current liabilities		23			—			(11	)		—		(2	)		10
Lease liabilities		2,870			—			846			—		(249	)		3,467
Tax losses carry forward		16,808		202				(4,474	)		—		(186	)		12,350
Total		(2,596	)		(140	)		1,849			—		65			(822	)

Particulars	Balance as at April 1, 2023			Acquired in business combinations			Recognised in profit or loss			Recognised in other comprehensive income		Effects of movement in foreign exchange rates			Balance as at March 31, 2024
Property, plant and equipment		(3,381	)		—			1,556			—		12			(1,813	)
Intangible assets, excluding goodwill		(11,315	)		(189	)		4,307			—		(42	)		(7,239	)
Trade and other receivables		43			—			876			—		(49	)		870
Other current assets		—			—			3,015			—		22			3,037
Convertible notes		(2,082	)		—			(2,232	)		—		—			(4,314	)
Employee benefits		86			—			2,399			248		(29	)		2,704
Other non-current liabilities		10			—			(10	)		—		—			—
Other current liabilities		—			—			1,924			—		25			1,949
Lease liabilities		3,467			—			325			—		(25	)		3,767
Tax losses carry forward		12,350			—			88,179			—		(576	)		99,953
Trade and other payables		—			—			1,831			—		(6	)		1,825
Contract liabilities		—			—			241			—		(1	)		240
Share based payments		—			—			23,786			—		(159	)		23,627
Others		—			—			(48	)		—		5			(43	)
Total		(822	)		(189	)		126,149			248		(823	)		124,563