XML 88 R75.htm IDEA: XBRL DOCUMENT v3.24.2
Share Based Payment (Tables)
12 Months Ended
Mar. 31, 2024
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Measurement Used to Determine Fair Values of ESOPs

Inputs for Measurement of Grant Date Fair Values of Simplotel ESOP Plan

 

 

 

For the year ended March 31, 2024

 

Fair value of ESOP and assumptions

 

 

 

Share price at grant date (USD)

 

 

442.90

 

Fair value at grant date (USD)

 

 

442.90

 

Exercise price (USD)

 

 

0.12

 

Expected volatility

 

 

46.50

%

Expected term

 

6 years

 

Expected dividends

 

 

 

Risk-free interest rate

 

 

7.60

%

Summary of Number and Weighted Average Exercise Price of Employee Stock Options under ESOP Plan 2015

 

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

 

For the year ended March 31

 

 

For the year ended March 31

 

Particulars

 

2023

 

 

2023

 

 

2024

 

 

2024

 

Outstanding at beginning of the year

 

 

0.12

 

 

 

1,073

 

 

 

0.12

 

 

 

1,065

 

Granted during the year

 

 

 

 

 

 

 

 

0.12

 

 

 

192

 

Forfeited and expired during the year

 

 

 

 

 

(8

)

 

 

0.12

 

 

 

(55

)

Outstanding at the end of the year

 

 

0.12

 

 

 

1,065

 

 

 

0.12

 

 

 

1,202

 

Exercisable at the end of the year

 

 

0.12

 

 

 

947

 

 

 

0.12

 

 

 

949

 

Restricted Stock Units [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Terms and Conditions Relating to Grants under Share Incentive Plan

The terms and conditions relating to the RSUs grants under this Share Incentive Plan are given below:

 

Grant details

 

Number of
instruments

 

 

Vesting
conditions

 

Contractual
life of RSUs

RSUs granted during the year ended March 31, 2022

 

 

2,413,442

 

 

Refer notes

 

4 – 9 years

RSUs granted during the year ended March 31, 2023

 

 

1,455,554

 

 

Refer notes

 

4 – 8 years

RSUs granted during the year ended March 31, 2024

 

 

829,578

 

 

Refer notes

 

4 – 8 years

Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans

The number and weighted average exercise price of RSUs under share incentive plan are as follows:

 

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

 

For the year ended March 31

 

Particulars

 

2022

 

 

2022

 

 

2023

 

 

2023

 

 

2024

 

 

2024

 

Outstanding at the beginning of the year

 

 

0.0005

 

 

 

5,979,731

 

 

 

0.0005

 

 

 

7,445,641

 

 

 

0.0005

 

 

 

7,773,744

 

Granted during the year

 

 

0.0005

 

 

 

2,413,442

 

 

 

0.0005

 

 

 

1,455,554

 

 

 

0.0005

 

 

 

829,578

 

Forfeited and expired during the year

 

 

0.0005

 

 

 

(424,405

)

 

 

0.0005

 

 

 

(369,630

)

 

 

0.0005

 

 

 

(178,993

)

Exercised during the year

 

 

0.0005

 

 

 

(523,127

)

 

 

0.0005

 

 

 

(757,821

)

 

 

0.0005

 

 

 

(3,383,113

)

Outstanding at the end of the year

 

 

0.0005

 

 

 

7,445,641

 

 

 

0.0005

 

 

 

7,773,744

 

 

 

0.0005

 

 

 

5,041,216

 

Exercisable at the end of the year

 

 

0.0005

 

 

 

3,869,396

 

 

 

0.0005

 

 

 

4,327,478

 

 

 

0.0005

 

 

 

2,234,132

 

Employee Stock Options [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans

The number and weighted average exercise price of ESOPs under share incentive plan are as follows:

 

 

 

Weighted
Average
Exercise
Price per
ESOP (USD)

 

 

Number
of
Awards

 

 

Weighted
Average
Exercise
Price per
ESOP (USD)

 

 

Number
of
Awards

 

 

Weighted
Average
Exercise
Price per
ESOP (USD)

 

 

Number
of
Awards

 

 

 

For the year ended March 31

 

Particulars

 

2022

 

 

2022

 

 

2023

 

 

2023

 

 

2024

 

 

2024

 

Outstanding at the beginning of the year

 

 

2,229

 

 

 

19,489

 

 

 

2,229

 

 

 

19,489

 

 

 

2,229

 

 

 

18,502

 

Forfeited and expired during the year

 

 

2,229

 

 

 

 

 

 

2,229

 

 

 

 

 

 

2,229

 

 

 

 

Exercised during the year

 

 

2,229

 

 

 

 

 

 

2,229

 

 

 

(987

)

 

 

2,229

 

 

 

(2,689

)

Outstanding at the end of the year

 

 

2,229

 

 

 

19,489

 

 

 

2,229

 

 

 

18,502

 

 

 

2,229

 

 

 

15,813

 

Exercisable at the end of the year

 

 

2,229

 

 

 

12,949

 

 

 

2,229

 

 

 

18,502

 

 

 

2,229

 

 

 

15,813

 

BMF ESOPs under BMF Plan 2022 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans

The number and weighted average exercise price of BMF ESOPs under the BMF Plan 2022 are as follows:

 

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

 

For the year ended March 31

 

Particulars

 

2024

 

 

2024

 

Outstanding at beginning of the year

 

 

 

 

 

 

Granted during the year

 

 

0.12

 

 

 

2,490

 

Outstanding at the end of the year

 

 

0.12

 

 

 

2,490

 

Exercisable at the end of the year

 

 

 

 

 

 

BMF Plan 2022 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Measurement Used to Determine Fair Values of ESOPs

Inputs for Measurement of Grant Date Fair Values of BMF Plan 2022

 

 

 

For the year ended March 31, 2024

 

Fair value of ESOP and assumptions

 

 

 

Share price at grant date (USD)

 

 

16.65

 

Fair value at grant date (USD)

 

 

16.65

 

Exercise price (USD)

 

 

0.12

 

Expected volatility

 

 

46.40

%

Expected term

 

6 years

 

Expected dividends

 

 

 

Risk-free interest rate

 

 

7.32

%

 

Savaari ESOPs under Savaari Plan 2013 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans

The number and weighted average exercise price of Savaari ESOPs under the Savaari Plan 2013 are as follows:

 

 

 

Weighted
Average
Exercise
Price per
share (USD)

 

 

Number
of
Awards

 

 

 

For the Year ended March 31

 

Particulars

 

2024

 

 

2024

 

Outstanding at the date of acquisition (refer note 7 (d))

 

 

0.01

 

 

 

30,710

 

Forfeited and expired during the year

 

 

0.01

 

 

 

(25

)

Outstanding at the end of the year

 

 

0.01

 

 

 

30,685

 

Exercisable at the end of the year

 

 

0.01

 

 

 

30,637