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Consolidated Statements of Financial Position - USD ($)
Mar. 31, 2022
Mar. 31, 2021
Current assets    
Cash and cash equivalents $ 8,758 $ 26,142
Other financial assets 330 59,801
Trade receivables 395,585
Other receivables 50,939,090 35,572,982
Other current assets 328,024 265,311
Total current assets 51,276,202 36,319,821
Non-current assets    
Property and equipment, net 940,231
Capital work-in-process 25,001
Intangible assets and goodwill, net 35,259,504 47,472,204
Intangible assets under development 166,587
Other non-current assets 8,197
Deferred tax assets 126,624 447,787
Total non-current assets 35,552,715 48,893,420
Total assets 86,828,917 85,213,241
Current Liabilities    
Borrowings 1,038,155 1,456,131
Trade payables 941,162 876,154
Other financial liabilities 1,510,240 565,028
Security deposits payable   36,089
Other current liabilities 7,998,305 5,629,150
Customers acquisition payable 29,146,665 30,223,965
Current tax liability 3,305,308 2,313,098
Total current liabilities 43,939,835 41,099,615
Non-current liabilities    
Customer acquisition payable, net of current portion 29,146,665 30,223,965
Deferred tax liability 1,533,643 2,137,066
Total non-current liabilities 30,680,308 32,361,031
Total liabilities 74,620,143 73,460,646
Commitments and contingencies 730,000 1,959,450
EQUITY    
Equity share capital 341,541 341,541
Other equity 11,865,325 11,489,029
Equity attributable to equity holders of the Company 12,206,866 11,830,570
Non-controlling interest 1,908 (77,975)
Total equity 12,208,774 11,752,595
Total liabilities and equity $ 86,828,917 $ 85,213,241