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Business combination (Tables)

12 Months Ended

Mar. 31, 2018

Designit AS [member]

Schedule of Allocation of Purchase Price in Net Assets Include both Financial and Non Financial Assets

The following table presents the allocation of purchase price:

Description		Pre-acquisition carrying amount				Fair value adjustments				Purchase price allocated
Net assets		₹	586			₹	—			₹	586
Customer related intangibles			—				597				597
Brand			—				638				638
Non-compete agreement			—				103				103
Deferred tax liabilities on intangible assets			—				(290	)			(290	)
Total		₹	586			₹	1,048			₹	1,634
Goodwill											4,046
Total purchase price										₹	5,680

Cellent AG [member]

Schedule of Allocation of Purchase Price in Net Assets Include both Financial and Non Financial Assets

The following table presents the allocation of purchase price:

Description		Pre-acquisition carrying amount				Fair value adjustments				Purchase price allocated
Net assets		₹	846			₹	—			₹	846
Customer related intangibles			—				1,001				1,001
Brand			—				317				317
Deferred tax liabilities on intangible assets			—				(391	)			(391	)
Total		₹	846			₹	927			₹	1,773
Goodwill											3,913
Total purchase price										₹	5,686

HPH Holdings Corp [member]

Schedule of Allocation of Purchase Price in Net Assets Include both Financial and Non Financial Assets

The following table presents the allocation of purchase price:

Description		Pre-acquisition carrying amount				Fair value adjustments				Purchase price allocated
Net assets		₹	36			₹	1,604			₹	1,640
Technology platform		₹	1,087			₹	1,888				2,975
Customer related intangibles			—				5,791				5,791
Non-compete agreement			—				315				315
Deferred tax liabilities on intangible assets			—				(3,039	)			(3,039	)
Total		₹	1,123			₹	6,559			₹	7,682
Goodwill											22,590
Total purchase price										₹	30,272

Appirio Inc [member]

Schedule of Allocation of Purchase Price in Net Assets Include both Financial and Non Financial Assets

The following table presents the allocation of purchase price:

Description		Pre-acquisition carrying amount				Fair value adjustments				Purchase price allocated
Net assets		₹	526			₹	(29	)		₹	497
Technology platform			436				(89	)			347
Customer related intangibles			—				2,323				2,323
Brand			180				2,968				3,148
Alliance relationship			—				858				858
Deferred tax liabilities on intangible assets			—				(2,791	)			(2,791	)
Total		₹	1,142			₹	3,240			₹	4,382
Goodwill											28,020
Total purchase price										₹	32,402

Material acquisitions [member]

Schedule of Allocation of Purchase Price in Net Assets Include both Financial and Non Financial Assets

The following table presents the provisional allocation of purchase price:

Description		Purchase price allocated
Net assets		₹	5
Customer related intangibles			5,565
Other intangible assets			169
Total		₹	5,739
Goodwill			1,185
Total purchase price		₹	6,924

X

- Definition

The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2017-01-01
-Section Disclosures application of paragraphs 59 and 61
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=F4301424&doctype=Appendix&seq=2
-URIDate 2017-03-09

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