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Goodwill and intangible assets (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Summary of Movement in Goodwill Balance | The movement in goodwill balance is given below:
|  | Year ended March 31, |
|  | 2018 |  |  | 2019 |
Balance at the beginning of the year |  | ₹ | 125,796 |  |  | ₹ | 117,584 |
Translation adjustment |  |  | 2,970 |  |  |  | 4,529 |
Disposal (Refer Note 22) |  |  | — |  |  |  | (4,893 | )
Acquisition through business combination |  |  | 1,172 |  |  |  | — |
Assets reclassified as held for sale |  |  | (12,354 | ) |  |  | (240 | )
Balance at the end of the year |  | ₹ | 117,584 |  |  | ₹ | 116,980 |
Summary of Allocation of Goodwill to CGUs | Consequently, goodwill has been allocated to the new CGUs as at March 31, 2019 as follows:
CGUs |  | As at March 31, 2019 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 17,713 |
Healthcare and Life Sciences (Health BU) |  |  | 50,670 |
Consumer (CBU) |  |  | 13,587 |
Energy, Natural Resources and Utilities (ENU) |  |  | 15,203 |
Manufacturing (MFG) |  |  | 8,991 |
Technology (TECH) |  |  | 9,846 |
Communication (COMM) |  |  | 970 |
|  | ₹ | 116,980 |
Following table presents the allocation of goodwill to the CGUs for the year ended March 31, 2018:
CGUs |  | As at March 31, 2018 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 17,475 |
Healthcare and Life Sciences (HLS) |  |  | 49,085 |
Consumer (CBU) |  |  | 14,776 |
Energy, Natural Resources and Utilities (ENU) |  |  | 14,863 |
Manufacturing and Technology (MNT) |  |  | 20,406 |
Communication (COMM) |  |  | 979 |
|  | ₹ | 117,584 |
Summary of Movement in Intangible Assets | The movement in intangible assets is given below:
|  | Intangible assets |
|  | Customer related |  |  | Marketing related |  |  | Total |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2017 |  | ₹ | 20,528 |  |  | ₹ | 6,279 |  |  | ₹ | 26,807 |
Translation adjustment |  |  | 493 |  |  |  | 103 |  |  |  | 596 |
Acquisition through business combinations |  |  | 5,565 |  |  |  | 169 |  |  |  | 5,734 |
As at March 31, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2017 |  | ₹ | 9,264 |  |  | ₹ | 1,621 |  |  | ₹ | 10,885 |
Translation adjustment |  |  | 14 |  |  |  | 11 |  |  |  | 25 |
Amortization and impairment * |  |  | 2,985 |  |  |  | 1,129 |  |  |  | 4,114 |
As at March 31, 2018 |  | ₹ | 12,263 |  |  | ₹ | 2,761 |  |  | ₹ | 15,024 |
Net carrying value as at March 31, 2018 |  | ₹ | 14,323 |  |  | ₹ | 3,790 |  |  | ₹ | 18,113 |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Translation adjustment |  |  | 555 |  |  |  | 217 |  |  |  | 772 |
Disposal (Refer Note 22) |  |  | (217 | ) |  |  | (823 | ) |  |  | (1,040 | )
As at March 31, 2019 |  | ₹ | 26,924 |  |  | ₹ | 5,945 |  |  | ₹ | 32,869 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 12,263 |  |  | ₹ | 2,761 |  |  | ₹ | 15,024 |
Translation adjustment |  |  | 35 |  |  |  | 64 |  |  |  | 99 |
Amortization and impairment * |  |  | 3,148 |  |  |  | 1,136 |  |  |  | 4,284 |
Disposal (Refer Note 22) |  |  | (101 | ) |  |  | (199 | ) |  |  | (300 | )
As at March 31, 2019 |  | ₹ | 15,345 |  |  | ₹ | 3,762 |  |  | ₹ | 19,107 |
Net carrying value as at March 31, 2019 |  | ₹ | 11,579 |  |  | ₹ | 2,183 |  |  | ₹ | 13,762 |
* | includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ 3,056, ₹ 643 and ₹ 838 for the year ended March 31, 2017, 2018 and 2019, respectively.
Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition | As at March 31, 2019, the estimated remaining amortization period for intangible assets acquired on acquisition are as follows:
Acquisition |  | Estimated remaining amortization period |
Global oil and gas information technology practice of the Commercial Business Services, Business Unit of Science Applications International Corporation |  |  | 1.25 – 2.25 years |
Promax Application Group |  |  | 3.25 years |
Opus Capital Markets Consultants LLC |  |  | 1.75 years |
ATCO I-Tek |  |  | 5.50 years |
Designit AS |  |  | 1.25 years |
Cellent AG |  |  | 1.75 – 3.75 years |
Appirio Inc. |  |  | 2.75 years |
Other entities |  |  | 1 – 13.25 years |

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