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Consolidated statement of changes in equity
₨ in Thousands, $ in Thousands
Ordinary shares
Equity share capital
INR (₨)
Ordinary shares
Equity share premium
INR (₨)
Treasury shares
INR (₨)
Accumulated deficit
INR (₨)
Other capital reserves
INR (₨)
Foreign currency translation reserve
INR (₨)
Total
INR (₨)
Non-controlling Interest
INR (₨)
USD ($)
INR (₨)
Balance at beginning of the year at Mar. 31, 2017 ₨ 633 ₨ 14,438,936 ₨ (54,371) ₨ (12,003,430) ₨ 733,448 ₨ 22,271 ₨ 3,137,487 ₨ 52,082   ₨ 3,189,569
Loss for the year       (3,993,140)     (3,993,140) (58,836)   (4,051,976)
Other comprehensive loss                    
Foreign currency translation differences loss           (9,879) (9,879)     (9,879)
Remeasurement loss on defined benefit plan       (4,766)     (4,766) (94)   (4,860)
Other comprehensive loss for the period, net of tax       (4,766)   (9,879) (14,645) (94)   (14,739)
Total comprehensive loss for the period, net of tax       (3,997,906)   (9,879) (4,007,785) (58,930)   (4,066,715)
Transactions with owners, recorded directly in equity contributions by owners                    
Share-based payments       2,802 727,118   729,920     729,920
Transaction with equity shareholders [1]   (112,406)         (112,406)     (112,406)
Exercise of options 5 636,085 24,287   (650,860) (1,177) 8,340     8,340
Issuance of warrants         23,258   23,258     23,258
Contingent dividend       2,755     2,755     2,755
Change in non-controlling interest [2]       (6,487)     (6,487) 6,487    
Total contribution by owners 5 523,679 24,287 (930) 99,516 (1,177) 645,380 6,487   651,867
Balance at end of the year at Mar. 31, 2018 638 14,962,615 (30,084) (16,002,266) 832,964 11,215 (224,918) (361)   (225,279)
Effect of adoption of new accounting standards (Refer Note 2.2)       (38,110)     (38,110)     (38,110)
Balance at beginning of the year, restated 638 14,962,615 (30,084) (16,040,376) 832,964 11,215 (263,028) (361)   (263,389)
Loss for the year       (1,148,203)     (1,148,203) (45,392)   (1,193,595)
Other comprehensive loss                    
Foreign currency translation differences loss           (4,834) (4,834)     (4,834)
Remeasurement loss on defined benefit plan       (5,447)     (5,447) (79)   (5,526)
Other comprehensive loss for the period, net of tax       (5,447)   (4,834) (10,281) (79)   (10,360)
Total comprehensive loss for the period, net of tax       (1,153,650)   (4,834) (1,158,484) (45,471)   (1,203,955)
Transactions with owners, recorded directly in equity contributions by owners                    
Share-based payments     650 2,870 279,363   282,883     282,883
Exercise of options 4 357,981 18,215   (376,339) 190 51     51
Issuance of shares 71 3,667,843         3,667,914     3,667,914
Cost of issuance of shares   (104,334)         (104,334)     (104,334)
Change in non-controlling interest [3]       (65,253)     (65,253) 65,253    
Total contribution by owners 75 3,921,490 18,865 (62,383) (96,976) 190 3,781,261 65,253   3,846,514
Balance at end of the year at Mar. 31, 2019 713 18,884,105 (11,219) (17,256,409) 735,988 6,571 2,359,749 19,421   2,379,170
Effect of adoption of new accounting standards (Refer Note 2.2)       (28,562)     (28,562) (431)   (28,993)
Balance at beginning of the year, restated 713 18,884,105 (11,219) (17,284,971) 735,988 6,571 2,331,187 18,990   2,350,177
Loss for the year       (833,808)     (833,808) (6,387) $ (11,146) (840,195)
Other comprehensive loss                    
Foreign currency translation differences loss           (28,658) (28,658)   (380) (28,658)
Remeasurement loss on defined benefit plan       24,164     24,164 351 325 24,515
Other comprehensive loss for the period, net of tax       24,164   (28,658) (4,494) 351 (55) (4,143)
Total comprehensive loss for the period, net of tax       (809,644)   (28,658) (838,302) (6,036) (11,201) (844,338)
Transactions with owners, recorded directly in equity contributions by owners                    
Share-based payments       46,778 (41,643)   5,135     5,135
Exercise of options 1 5,049     (5,050)          
Change in non-controlling interest [4]       (6,079)     (6,079) 6,079    
Total contribution by owners 1 5,049   40,699 (46,693)   (944) 6,079   5,135
Balance at end of the year at Mar. 31, 2020 ₨ 714 ₨ 18,889,154 ₨ (11,219) ₨ (18,053,916) ₨ 689,295 ₨ (22,087) ₨ 1,491,941 ₨ 19,033 $ 20,041 ₨ 1,510,974
[1] *      Transaction with equity shareholders represent tax deposited on behalf of restricted stock holders.
[2] **    Change in non-controlling interest represents shares of a subsidiary issued to the Parent Company. The percentage holding of the parent is 98.22% as of March 31, 2018 (98.20% as of March 31, 2017)
[3] * Transaction with non-controlling interest represents shares of a subsidiary issued to the Parent Company. The percentage holding of the parent is 98.53% as of March 31, 2019 (98.22% as of March 31, 2018). (refer to Note 6)
[4] *Change in non-controlling interest represents shares of a subsidiary issued to the Parent Company. The percentage holding of the parent is 98.56% as of March 31, 2020 (98.53% as of March 31, 2019), (refer to Note 6).