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Employee benefits (Tables)

12 Months Ended

Mar. 31, 2018

Summary of Employee Costs

a) Employee costs includes

		Year ended March 31,
		2016				2017				2018
Salaries and bonus		₹	237,130			₹	258,207			₹	261,981
Employee benefits plans
Gratuity and other defined benefit plans			885				1,095				1,532
Defined contribution plans			5,985				7,037				7,363
Share based compensation			1,534				1,742				1,347
		₹	245,534			₹	268,081			₹	272,223
The employee benefit cost is recognized in the following line items in the consolidated statement of income:
		Year ended March 31,
		2016				2017				2018
Cost of revenues		₹	207,747			₹	226,595			₹	228,937
Selling and marketing expenses			23,663				26,051				28,070
General and administrative expenses			14,124				15,435				15,216
		₹	245,534			₹	268,081			₹	272,223

Summary of Defined Benefit Plan Actuarial (Gains) Losses Recognized in Other Comprehensive Income

		Year ended March 31,
		2016				2017				2018
Salaries and bonus		₹	237,130			₹	258,207			₹	261,981
Employee benefits plans
Gratuity and other defined benefit plans			885				1,095				1,532
Defined contribution plans			5,985				7,037				7,363
Share based compensation			1,534				1,742				1,347
		₹	245,534			₹	268,081			₹	272,223
The employee benefit cost is recognized in the following line items in the consolidated statement of income:
		Year ended March 31,
		2016				2017				2018
Cost of revenues		₹	207,747			₹	226,595			₹	228,937
Selling and marketing expenses			23,663				26,051				28,070
General and administrative expenses			14,124				15,435				15,216
		₹	245,534			₹	268,081			₹	272,223
Defined benefit plan actuarial (gains)/ losses recognized in other comprehensive income include:
		Year ended March 31,
		2016				2017				2018
Re-measurement of net defined benefit liability/(asset)
Return on plan assets excluding interest income		₹	30			₹	(189	)		₹	(18	)
Actuarial loss/ (gain) arising from financial assumptions			180				363				(296	)
Actuarial loss/ (gain) arising from demographic assumptions			2				(73	)			(54	)
Actuarial loss/ (gain) arising from experience adjustments			798				(313	)			(454	)
		₹	1,010			₹	(212	)		₹	(822	)

Summary of Defined Benefit Plans

Amount recognized in the consolidated statement of income in respect of defined benefit plans is as follows:

		Year ended March 31,
		2016				2017				2018
Current service cost		₹	915			₹	1,130			₹	1,525
Net interest on net defined benefit liability/(asset)			(30	)			(35	)			7
Net gratuity cost/(benefit)			885				1,095				1,532
Actual return on plan assets		₹	351			₹	692			₹	501

Summary of Change in Present Value of Defined Obligation and Plan Assets

		Year ended March 31,
		2016				2017				2018
Current service cost		₹	915			₹	1,130			₹	1,525
Net interest on net defined benefit liability/(asset)			(30	)			(35	)			7
Net gratuity cost/(benefit)			885				1,095				1,532
Actual return on plan assets		₹	351			₹	692			₹	501
Change in present value of defined benefit obligation is summarized below:
						As at March 31,
						2017				2018
Defined benefit obligation at the beginning of the year						₹	6,656			₹	8,270
Acquisitions							751				38
Current service cost							1,130				1,525
Interest on obligation							464				490
Benefits paid							(708	)			(865	)
Remeasurement loss/(gains)
Actuarial loss/(gain) arising from financial assumptions							363				(296	)
Actuarial loss/(gain) arising from demographic assumptions							(73	)			(54	)
Actuarial loss/(gain) arising from experience adjustments							(313	)			(454	)
Defined benefit obligation at the end of the year						₹	8,270			₹	8,654
Change in plan assets is summarized below:
						As at March 31,
						2017				2018
Fair value of plan assets at the beginning of the year						₹	6,488			₹	7,919
Acquisitions							561				28
Expected return on plan assets							499				483
Employer contributions							186				59
Benefits paid							(4	)			—
Remeasurement (loss)/gains
Return on plan assets excluding interest income							189				18
Fair value of plan assets at the end of the year						₹	7,919			₹	8,507
Present value of unfunded obligation							(351	)			(147	)
Recognized asset/(liability)							(351	)			(147	)

Summary of Principal Assumptions Used for Purpose of Actuarial Valuation of Defined Benefit Plans

The principal assumptions used for the purpose of actuarial valuation of these defined benefit plans are as follows:

		As at March 31,
		2017				2018
Discount rate			5.91%				6.30%
Expected return on plan assets			5.91%				6.30%
Expected rate of salary increase			6.90%				6.89%
Duration of defined benefit obligations			8 years				8 years

Summary of Expected Future Contribution and Estimated Future Benefit Payments

The expected future contribution and estimated future benefit payments from the fund are as follows:

Expected contribution to the fund during the year ending March 31, 2019		₹	1,162
Estimated benefit payments from the fund for the year ending March 31:
2019		₹	1,338
2020			1,062
2021			1,059
2022			1,065
2023			1,053
Thereafter			5,454
Total		₹	11,031

Summary of Fund and Plan Assets of Provident Fund

The details of fund and plan assets are given below:

		As at March 31,
		2017				2018
Fair value of plan assets		₹	40,059			₹	46,016
Present value of defined benefit obligation			(40,059	)			(46,016	)
Net (shortfall)/ excess		₹	-			₹	-

Provident fund [member]

Summary of Principal Assumptions Used for Purpose of Actuarial Valuation of Defined Benefit Plans

The principal assumptions used in determining the present value obligation of interest guarantee under the deterministic approach are as follows:

		As at March 31,
		2017				2018
Discount rate for the term of the obligation			6.90%				7.35%
Average remaining tenure of investment portfolio			6 years				7 years
Guaranteed rate of return			8.65%				8.55%

X

- Definition

The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

+ References

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-Number 19
-IssueDate 2017-01-01
-Paragraph 147
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- Definition

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

+ References

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- Definition

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

+ References

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Disclosure of amount recognized in the statement of income in respect of defined benefit plans.

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The disclosure of detailed information about employment costs.

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