Business Combination (Tables)

The purchase price of INR 58,276 as on the date of acquisition had been allocated to the acquired assets and liabilities as follows:


Net working capital (including cash)		(1,240)
Tangible assets		260
Customer base and relationships		5,654
Non-compete agreements		2,110
Goodwill		53,913
Deferred tax liability		(2,421)
Total purchase consideration		58,276

Analysis of cash flows on acquisition:
Net cash acquired with the subsidiary		4,828
Cash paid		(58,276)
Net cash flow on acquisition		(53,448)


	Life (years)
Customer base and relationships	4	5,654
Non-compete agreements	5	2,110
Total Intangibles		7,764


Gross carrying amount		Goodwill
At April 1, 2018		961,186
Acquisition of a subsidiary - Travel.Co.In Limited ("TCIL")		53,913
At March 31, 2019		1,015,099

The purchase price of INR 1,120,510 as on the date of acquisition had been allocated to the acquired assets and liabilities as follows:


Net working capital (including cash)		1,245,235
Tangible assets		71,016
Long term liabilities		(695,088)
Customer base and relationships		134,681
Non-compete agreements		16,861
Goodwill		400,254
Deferred tax liability		(52,449)
Total purchase consideration		1,120,510


		Goodwill
At April 1, 2017		653,666
Acquisition of a subsidiary—Air Travel Bureau Limited ("ATB")		307,520
At March 31, 2018		961,186


Net cash acquired with the subsidiary		156,543
Cash paid		(510,000)
Net cash flow on acquisition		(353,457)


	Life
	(years)
Customer base and relationships	15	134,682
Non-compete agreements	3.5	16,861
Total Intangibles		151,543


As at March 31, 2018		904,727
Unrealised fair value changes recognised in profit or loss		485,282
Advance paid*		200,000
As at March 31, 2019		1,190,009
Unrealised fair value changes recognised in profit or loss		(390,009)
As at March 31, 2020		800,000