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Financial instruments (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Summary of Financial Assets and Liabilities | Financial assets and liabilities (carrying value / fair value)
|  | As at March 31, |
|  | 2018 |  |  | 2019 |
Assets: |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ₹ | 44,925 |  |  | ₹ | 158,529 |
Investments |  |  |  |  |  |  |  |
Financial instrument at FVTPL |  |  | 46,438 |  |  |  | 13,960 |
Financial instrument at FVTOCI |  |  | 181,919 |  |  |  | 191,964 |
Financial instrument at Amortized cost |  |  | 28,405 |  |  |  | 21,708 |
Other financial assets |  |  |  |  |  |  |  |
Trade receivables |  |  | 105,436 |  |  |  | 104,862 |
Unbilled receivables * |  |  | 42,486 |  |  |  | 22,880 |
Other assets |  |  | 11,615 |  |  |  | 19,757 |
Derivative assets |  |  | 1,273 |  |  |  | 5,104 |
|  | ₹ | 462,497 |  |  | ₹ | 538,764 |
Liabilities: |  |  |  |  |  |  |  |
Trade payables and other payables |  |  |  |  |  |  |  |
Trade payables and accrued expenses |  | ₹ | 68,129 |  |  | ₹ | 88,304 |
Other liabilities |  |  | 1,057 |  |  |  | 644 |
Loans, borrowings and bank overdrafts |  |  | 138,259 |  |  |  | 99,467 |
Derivative liabilities |  |  | 2,217 |  |  |  | 1,310 |
|  | ₹ | 209,662 |  |  | ₹ | 189,725 |
* | On account of adoption of IFRS 15, unbilled revenues pertaining to fixed price development contracts of ₹ 15,038, as at March 31, 2019, has been considered as non-financial Contract assets, which are billable upon completion of milestones specified in the contracts.
Summary of Offsetting Other Financial Assets and Trade Payable and Other Liabilities | The following table contains information on other financial assets and trade payable and other liabilities subject to offsetting:
|  | Financial assets |
|  | Gross amounts of recognized other financial assets |  |  | Gross amounts of recognized financial liabilities set off in the balance sheet |  |  | Net amounts of recognized other financial assets presented in the balance sheet |
As at March 31, 2018 |  |  | 165,985 |  |  |  | (6,448 | ) |  |  | 159,537 |
As at March 31, 2019 |  |  | 154,129 |  |  |  | (6,630 | ) |  |  | 147,499 |
|  | Financial liabilities |
|  | Gross amounts of recognized trade payables and other payables |  |  | Gross amounts of recognized financial liabilities set off in the balance sheet |  |  | Net amounts of recognized trade payables and other payables presented in the balance sheet |
As at March 31, 2018 |  |  | 75,634 |  |  |  | (6,448 | ) |  |  | 69,186 |
As at March 31, 2019 |  |  | 95,578 |  |  |  | (6,630 | ) |  |  | 88,948 |
Summary of Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value of Recurring Basis | The following table presents fair value of hierarchy of assets and liabilities measured at fair value on a recurring basis:
Particular |  | As at March 31, 2018 |  |  | As at March 31, 2019 |
| Fair value measurements at reporting date |  |  | Fair value measurements at reporting date |
| Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges |  |  | 1,139 |  |  |  | — |  |  |  | 1,139 |  |  |  | — |  |  |  | 3,149 |  |  |  | — |  |  |  | 3,149 |  |  |  | — |
Others |  |  | 134 |  |  |  | — |  |  |  | 134 |  |  |  | — |  |  |  | 1,955 |  |  |  | — |  |  |  | 1,955 |  |  |  | — |
Investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in liquid and short-term mutual funds |  |  | 46,438 |  |  |  | 46,438 |  |  |  | — |  |  |  | — |  |  |  | 13,960 |  |  |  | 13,960 |  |  |  | — |  |  |  | — |
Investment in equity instruments |  |  | 5,685 |  |  |  | — |  |  |  | — |  |  |  | 5,685 |  |  |  | 6,916 |  |  |  | — |  |  |  | 248 |  |  |  | 6,668 |
Commercial paper, Certificate of deposits and bonds |  |  | 176,234 |  |  |  | 1,951 |  |  |  | 174,283 |  |  |  | — |  |  |  | 185,048 |  |  |  | 6,865 |  |  |  | 178,183 |  |  |  |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges |  |  | (1,276 | ) |  |  | — |  |  |  | (1,276 | ) |  |  | — |  |  |  | (130 | ) |  |  | — |  |  |  | (130 | ) |  |  | — |
Others |  |  | (941 | ) |  |  | — |  |  |  | (941 | ) |  |  | — |  |  |  | (1,180 | ) |  |  | — |  |  |  | (1,180 | ) |  |  | — |
Summary of Details of Assets and Liabilities Considered under Level 3 Classification | Details of assets and liabilities considered under Level 3 classification
|  | Investment in equity instruments |  |  | Derivative Assets- others |  |  | Liabilities- Contingent consideration |
Balance as at April 1, 2017 |  | ₹ | 5,303 |  |  | ₹ | 426 |  |  | ₹ | (339 | )
Additions |  |  | 1,851 |  |  |  | — |  |  |  | — |
Payouts |  |  | — |  |  |  | — |  |  |  | 164 |
Transferred to Investments accounted for using the equity method |  |  | (357 | ) |  |  | — |  |  |  | — |
Gain/loss recognized in consolidated statement of income |  |  | — |  |  |  | (426 | ) |  |  | 167 |
Gain/loss recognized in foreign currency translation reserve |  |  | 53 |  |  |  | — |  |  |  | (32 | )
Gain/loss recognized in other comprehensive income |  |  | (1,165 | ) |  |  | — |  |  |  | — |
Finance expense recognized in consolidated statement of income |  |  | — |  |  |  | — |  |  |  | 40 |
Balance as at March 31, 2018 |  | ₹ | 5,685 |  |  | ₹ | — |  |  | ₹ | — |
Balance as at April 1, 2018 |  | ₹ | 5,685 |  |  | ₹ | — |  |  | ₹ | — |
Additions |  |  | 2,869 |  |  |  | — |  |  |  | — |
Transfers out of level 3 |  |  | (647 | ) |  |  | — |  |  |  | — |
Disposal |  |  | (1,341 | ) |  |  | — |  |  |  | — |
Gain/loss recognized in foreign currency translation reserve |  |  | 203 |  |  |  | — |  |  |  | — |
Gain/loss recognized in other comprehensive income |  |  | (101 | ) |  |  | — |  |  |  | — |
Balance as at March 31, 2019 |  | ₹ | 6,668 |  |  | ₹ | — |  |  |  | — |
Summary of Significant Unobservable Inputs to Valuation | Description of significant unobservable inputs to valuation:
As at March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Items |  | Valuation technique |  |  | Significant unobservable input |  | Movement by |  |  | Increase (₹) |  |  | Decrease (₹) |
Unquoted equity |  |  | Discounted |  |  | Long term growth rate |  |  | 0.5 | % |  |  | 201 |  |  |  | (187 | )
Investments |  |  | cash flow model |  |  | Discount rate |  |  | 0.5 | % |  |  | (243 | ) |  |  | 256 |
As at March 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Items |  | Valuation technique |  |  | Significant unobservable input |  | Movement by |  |  | Increase (₹) |  |  | Decrease (₹) |
Unquoted equity |  |  | Third party quote |  |  | Revenue achievement |  |  | 1.0 | % |  |  | 18 |  |  |  | (18 | )
investments* |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
* Carrying value ₹ 1,545 as of March 31, 2018.
Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding | The following table presents the aggregate contracted principal amounts of the Company’s derivative contracts outstanding:
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (in million) |
|  | As at March 31, |
|  | 2018 |  |  | 2019 |
|  | Notional |  |  | Fair value |  |  | Notional |  |  | Fair value |
Designated derivatives instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sell : Forward contracts |  |  | USD |  |  |  | 904 |  |  | ₹ | 951 |  |  |  | USD |  |  |  | 333 |  |  | ₹ | 1,410 |
|  |  | € |  |  |  | 134 |  |  | ₹ | (531 | ) |  |  | € |  |  |  | — |  |  |  | — |
|  |  | £ |  |  |  | 147 |  |  | ₹ | (667 | ) |  |  | £ |  |  |  | — |  |  |  | — |
|  |  | AUD |  |  |  | 77 |  |  | ₹ | 29 |  |  |  | AUD |  |  |  | 97 |  |  | ₹ | 15 |
Range forward options contracts |  |  | USD |  |  |  | 182 |  |  | ₹ | 5 |  |  |  | USD |  |  |  | 1,067 |  |  | ₹ | 1,149 |
|  |  | £ |  |  |  | 13 |  |  | ₹ | 5 |  |  |  | £ |  |  |  | 191 |  |  | ₹ | 68 |
|  |  | € |  |  |  | 10 |  |  | ₹ | 2 |  |  |  | € |  |  |  | 153 |  |  | ₹ | 349 |
|  |  | AUD |  |  |  | — |  |  |  | — |  |  |  | AUD |  |  |  | 56 |  |  | ₹ | 39 |
Interest rate swaps |  |  | USD |  |  |  | 75 |  |  | ₹ | (7 | ) |  |  | USD |  |  |  | 75 |  |  | ₹ | (11 | )
Non-designated derivatives instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sell : Forward contracts |  |  | USD |  |  |  | 939 |  |  | ₹ | (360 | ) |  |  | USD |  |  |  | 1,182 |  |  | ₹ | 1,359 |
|  |  | € |  |  |  | 58 |  |  | ₹ | 6 |  |  |  | € |  |  |  | 32 |  |  | ₹ | 55 |
|  |  | £ |  |  |  | 95 |  |  | ₹ | (56 | ) |  |  | £ |  |  |  | 1 |  |  | ₹ | (1 | )
|  |  | AUD |  |  |  | 77 |  |  | ₹ | 68 |  |  |  | AUD |  |  |  | 82 |  |  | ₹ | 28 |
|  |  | SGD |  |  |  | 6 |  |  | ₹ | (1 | ) |  |  | SGD |  |  |  | 11 |  |  | ₹ | 1 |
|  |  | ZAR |  |  |  | 132 |  |  | ₹ | (16 | ) |  |  | ZAR |  |  |  | 56 |  |  | ₹ | 14 |
|  |  | CAD |  |  |  | 14 |  |  | ₹ | 32 |  |  |  | CAD |  |  |  | 56 |  |  | ₹ | 40 |
|  |  | SAR |  |  |  | 62 |  |  |  | — |  |  |  | SAR |  |  |  | 123 |  |  |  | (1 | )
|  |  | AED |  |  |  | 8 |  |  |  | — |  |  |  | AED |  |  |  | 9 |  |  |  | ^ |
|  |  | PLN |  |  |  | 36 |  |  | ₹ | 12 |  |  |  | PLN |  |  |  | 38 |  |  | ₹ | 15 |
|  |  | CHF |  |  |  | 6 |  |  | ₹ | 3 |  |  |  | CHF |  |  |  | 10 |  |  |  | ^ |
|  |  | QAR |  |  |  | 11 |  |  | ₹ | (3 | ) |  |  | QAR |  |  |  | 3 |  |  | ₹ | (1 | )
|  |  | TRY |  |  |  | 10 |  |  | ₹ | 8 |  |  |  | TRY |  |  |  | 28 |  |  | ₹ | 12 |
|  |  | MXN |  |  |  | 61 |  |  | ₹ | (6 | ) |  |  | MXN |  |  |  | — |  |  |  | — |
|  |  | NOK |  |  |  | 34 |  |  | ₹ | 3 |  |  |  | NOK |  |  |  | 29 |  |  | ₹ | 4 |
|  |  | OMR |  |  |  | 3 |  |  | ₹ | (1 | ) |  |  | OMR |  |  |  | 1 |  |  | ₹ | (1 | )
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | SEK |  |  |  | 35 |  |  | ₹ | 5 |
Range forward options contracts |  |  | USD |  |  |  | 50 |  |  | ₹ | (6 | ) |  |  | USD |  |  |  | 150 |  |  | ₹ | 161 |
|  |  | € |  |  |  | — |  |  |  | — |  |  |  | € |  |  |  | 31 |  |  | ₹ | 12 |
|  |  | £ |  |  |  | 20 |  |  | ₹ | (2 | ) |  |  | £ |  |  |  | 71 |  |  | ₹ | 57 |
Buy : Forward contracts |  |  | USD |  |  |  | 575 |  |  | ₹ | (417 | ) |  |  | USD |  |  |  | 730 |  |  | ₹ | (971 | )
|  |  | JPY |  |  |  | 399 |  |  | ₹ | 6 |  |  |  | JPY |  |  |  | 154 |  |  |  | ^ |
|  |  | MXN |  |  |  | — |  |  |  | — |  |  |  | MXN |  |  |  | 9 |  |  |  | ^ |
|  |  | DKK |  |  |  | 9 |  |  | ₹ | (1 | ) |  |  | DKK |  |  |  | 75 |  |  | ₹ | (13 | )
|  |  |  |  |  |  |  |  |  | ₹ | (944 | ) |  |  |  |  |  |  |  |  |  | ₹ | 3,794 |
^ Value is less than ₹ 1
Summary of Activity in Cash Flow Hedging Reserve within Equity Related to all Derivative Instruments Classified as Cash Flow Hedges | The following table summarizes activity in the cash flow hedging reserve within equity related to all derivative instruments classified as cash flow hedges:
|  | As at March 31, |
|  | 2018 |  |  | 2019 |
Balance as at the beginning of the year |  | ₹ | 7,325 |  |  | ₹ | (143 | )
Deferred cancellation gain/ (loss), net |  |  | (6 | ) |  |  | 6 |
Changes in fair value of effective portion of derivatives |  |  | (12 | ) |  |  | 1,069 |
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions |  |  | (7,450 | ) |  |  | 2,087 |
Gain/(loss) on cash flow hedging derivatives, net |  | ₹ | (7,468 | ) |  | ₹ | 3,162 |
Balance as at the end of the year |  |  | (143 | ) |  |  | 3,019 |
Deferred tax thereon |  |  | 29 |  |  |  | (604 | )
Balance as at the end of the year, net of deferred tax |  | ₹ | (114 | ) |  | ₹ | 2,415 |
Summary of Foreign Currency Risk from Non-derivative Financial Instruments | The below table presents foreign currency risk from non-derivative financial instruments as at March 31, 2018 and 2019:
|  | As at March 31, 2018 |
|  | US $ |  |  | Euro |  |  | Pound Sterling |  |  | Australian Dollar |  |  | Canadian Dollar |  |  | Other currencies # |  |  | Total |
Trade receivables |  | ₹ | 32,948 |  |  | ₹ | 7,273 |  |  | ₹ | 6,585 |  |  | ₹ | 3,459 |  |  | ₹ | 990 |  |  | ₹ | 3,651 |  |  | ₹ | 54,906 |
Unbilled revenues |  |  | 13,893 |  |  |  | 2,571 |  |  |  | 5,189 |  |  |  | 2,094 |  |  |  | 338 |  |  |  | 1,609 |  |  |  | 25,694 |
Cash and cash equivalent |  |  | 9,144 |  |  |  | 3,791 |  |  |  | 1,685 |  |  |  | 786 |  |  |  | 34 |  |  |  | 2,241 |  |  |  | 17,681 |
Other assets |  |  | 13,796 |  |  |  | 1,993 |  |  |  | 4,061 |  |  |  | 1,164 |  |  |  | 940 |  |  |  | 4,459 |  |  |  | 26,413 |
Loans, borrowings and bank overdrafts |  |  | (49,257 | ) |  |  | (41 | ) |  |  | (37 | ) |  |  | (165 | ) |  |  | — |  |  |  | (137 | ) |  |  | (49,637 | )
Trade payables accrued expenses and other liabilities |  |  | (23,561 | ) |  |  | (3,962 | ) |  |  | (5,958 | ) |  |  | (1,516 | ) |  |  | (652 | ) |  |  | (2,942 | ) |  |  | (38,591 | )
Net assets/ (liabilities) |  | ₹ | (3,037 | ) |  | ₹ | 11,625 |  |  | ₹ | 11,525 |  |  | ₹ | 5,822 |  |  | ₹ | 1,650 |  |  | ₹ | 8,881 |  |  | ₹ | 36,466 |
|  | As at March 31, 2019 |
|  | US $ |  |  | Euro |  |  | Pound Sterling |  |  | Australian Dollar |  |  | Canadian Dollar |  |  | Other currencies # |  |  | Total |
Trade receivables |  | ₹ | 39,896 |  |  | ₹ | 8,030 |  |  | ₹ | 5,212 |  |  | ₹ | 3,542 |  |  | ₹ | 1,528 |  |  | ₹ | 3,880 |  |  | ₹ | 62,088 |
Unbilled receivables |  |  | 8,038 |  |  |  | 1,609 |  |  |  | 3,146 |  |  |  | 1,225 |  |  |  | 204 |  |  |  | 743 |  |  |  | 14,965 |
Contract assets |  |  | 4,706 |  |  |  | 1,445 |  |  |  | 2,270 |  |  |  | 836 |  |  |  | 150 |  |  |  | 598 |  |  |  | 10,005 |
Cash and cash equivalent |  |  | 21,997 |  |  |  | 2,884 |  |  |  | 1,573 |  |  |  | 1,003 |  |  |  | 1,928 |  |  |  | 2,204 |  |  |  | 31,589 |
Other assets |  |  | 8,553 |  |  |  | 1,173 |  |  |  | 4,056 |  |  |  | 1,038 |  |  |  | 1,033 |  |  |  | 4,544 |  |  |  | 20,397 |
Loans, borrowings and bank overdrafts |  |  | (50,516 | ) |  |  | (20 | ) |  |  | (21 | ) |  |  | (33 | ) |  |  | — |  |  |  | (21 | ) |  |  | (50,611 | )
Trade payables accrued expenses and other liabilities |  |  | (27,202 | ) |  |  | (5,779 | ) |  |  | (4,646 | ) |  |  | (1,526 | ) |  |  | (806 | ) |  |  | (2,787 | ) |  |  | (42,746 | )
Net assets/ (liabilities) |  | ₹ | 5,472 |  |  | ₹ | 9,342 |  |  | ₹ | 11,590 |  |  | ₹ | 6,085 |  |  | ₹ | 4,037 |  |  | ₹ | 9,161 |  |  | ₹ | 45,687 |
# | Other currencies reflect currencies such as Saudi Riyal, Singapore Dollars, Danish Krone, etc.
Summary of Remaining Contractual Maturities of Significant Financial Liabilities at Reporting Date | The table below provides details regarding the remaining contractual maturities of significant financial liabilities at the reporting date. The amounts include estimated interest payments and exclude the impact of netting agreements, if any.
|  | As at March 31, 2018 |
|  | Carrying value |  |  | Less than 1 year |  |  | 1-2 years |  |  | 2-4 years |  |  | 4-7 years |  |  | Total |
Loans, borrowings and bank overdrafts |  | ₹ | 138,259 |  |  | ₹ | 95,466 |  |  | ₹ | 18,997 |  |  | ₹ | 28,190 |  |  | ₹ | 6 |  |  | ₹ | 142,659 |
Trade payables and accrued expenses |  |  | 68,129 |  |  |  | 68,129 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 68,129 |
Derivative liabilities |  |  | 2,217 |  |  |  | 2,210 |  |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 2,217 |
Other liabilities |  |  | 1,057 |  |  |  | 1,050 |  |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 1,057 |
|  | As at March 31, 2019 |
|  | Carrying value |  |  | Less than 1 year |  |  | 1-2 years |  |  | 2-4 years |  |  | 4-7 years |  |  | Total |
Loans, borrowings and bank overdrafts |  | ₹ | 99,467 |  |  | ₹ | 73,559 |  |  | ₹ | 24,887 |  |  | ₹ | 4,309 |  |  | ₹ | — |  |  | ₹ | 102,755 |
Trade payables and accrued expenses |  |  | 88,304 |  |  |  | 88,304 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 88,304 |
Derivative liabilities |  |  | 1,310 |  |  |  | 1,310 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,310 |
Other liabilities |  |  | 644 |  |  |  | 644 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 644 |
Summary of Balanced View of Liquidity and Financial Indebtedness | The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management for external communication with investors, analysts and rating agencies:
|  | As at March 31, |
|  | 2018 |  |  | 2019 |
Cash and cash equivalent |  | ₹ | 44,925 |  |  | ₹ | 158,529 |
Investment |  |  | 249,094 |  |  |  | 220,716 |
Loans and borrowings |  |  | (138,259 | ) |  |  | (99,467 | )
|  | ₹ | 155,760 |  |  | ₹ | 279,778 |

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- Definition The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 39 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_39_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DescriptionOfManagingLiquidityRisk
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
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