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Loans and Borrowings (Tables)
12 Months Ended
Mar. 31, 2024
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

 

2023

 

 

2024

 

Non-current liabilities

 

 

 

 

 

 

Secured bank loans

 

 

1,903

 

 

 

2,609

 

Lease liabilities

 

 

13,747

 

 

 

12,969

 

Convertible notes

 

 

 

 

 

201,240

 

Non-current portion of loans and borrowings

 

 

15,650

 

 

 

216,818

 

 

 

 

As at March 31

 

Particulars

 

2023

 

 

2024

 

Current liabilities

 

 

 

 

 

 

Current portion of secured bank loans

 

 

764

 

 

 

1,117

 

Current portion of lease liabilities

 

 

2,632

 

 

 

3,689

 

Current portion of convertible notes

 

 

216,118

 

 

 

 

Current portion of loans and borrowings

 

 

219,514

 

 

 

4,806

 

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

 

 

 

 

 

 

 

 

As at March 31,
2023

 

 

As at March 31,
2024

 

Particulars

 

Currency

 

Interest rate

 

Year of
maturity

 

Original
value

 

 

Carrying
amount

 

 

Original
value

 

 

Carrying
amount

 

Secured bank loans

 

INR

 

7%-10%

 

2023 - 2029

 

 

3,397

 

 

 

2,667

 

 

 

4,961

 

 

 

3,726

 

Lease liabilities

 

Multiple

 

3%-12%

 

2023 - 2028

 

 

38,791

 

 

 

16,379

 

 

 

42,536

 

 

 

16,658

 

Convertible notes

 

USD

 

7.39%

 

2026

 

 

230,000

 

 

 

216,118

 

 

 

230,000

 

 

 

201,240

 

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, 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 modifications

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Proceeds from bank loans

 

 

2,114

 

 

 

 

 

 

 

 

 

2,114

 

Repayment of bank loans

 

 

(1,009

)

 

 

 

 

 

 

 

 

(1,009

)

Acquired through business combination

 

 

 

 

 

115

 

 

 

 

 

 

115

 

Additions to lease liabilities

 

 

 

 

 

3,540

 

 

 

 

 

 

3,540

 

Adjustment due to modification/change in estimate

 

 

 

 

 

(26

)

 

 

(30,578

)

 

 

(30,604

)

Payment of lease liabilities

 

 

 

 

 

(3,105

)

 

 

 

 

 

(3,105

)

Interest accrued

 

 

266

 

 

 

1,783

 

 

 

15,700

 

 

 

17,749

 

Interest paid

 

 

(266

)

 

 

(1,783

)

 

 

 

 

 

(2,049

)

Effect of change in foreign exchange rates

 

 

(46

)

 

 

(245

)

 

 

 

 

 

(291

)

Balance as at March 31, 2024

 

 

3,726

 

 

 

16,658

 

 

 

201,240

 

 

 

221,624