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Employee benefits (Tables)

12 Months Ended

Mar. 31, 2019

Statement [LineItems]

Summary of Employee Costs

a) Employee costs includes

		Year ended March 31,
		2017				2018				2019
Salaries and bonus		₹	258,207			₹	261,981			₹	289,005
Employee benefits plans
Gratuity and other defined benefit plans			1,095				1,532				1,459
Defined contribution plans			7,037				7,363				7,372
Share based compensation			1,742				1,347				1,938
		₹	268,081			₹	272,223			₹	299,774

The employee benefit cost is recognized in the following line items in the consolidated statement of income:

		Year ended March 31,
		2017				2018				2019
Cost of revenues		₹	226,595			₹	228,937			₹	251,818
Selling and marketing expenses			26,051				28,070				30,972
General and administrative expenses			15,435				15,216				16,984
		₹	268,081			₹	272,223			₹	299,774

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

Defined benefit plan actuarial (gains)/ losses recognized in other comprehensive income include:    

		Year ended March 31,
		2017		2018		2019
Re-measurement of net defined benefit liability/(asset)
Return on plan assets excluding interest income		₹ (189)		₹ (18)		₹ (49)
Actuarial loss/ (gain) arising from financial assumptions		363		(296)		73
Actuarial loss/ (gain) arising from demographic assumptions		(73)		(54)		(40)
Actuarial loss/ (gain) arising from experience adjustments		(313)		(454)		(266)
		₹ (212)		₹ (822)		₹ (282)

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,
		2017				2018				2019
Current service cost		₹	1,130			₹	1,525			₹	1,434
Net interest on net defined benefit liability/(asset)			(35	)			7				25
Net gratuity cost/(benefit)			1,095				1,532				1,459
Actual return on plan assets		₹	692			₹	501			₹	607

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

Change in present value of defined benefit obligation is summarized below:    

		As at March 31,
		2018				2019
Defined benefit obligation at the beginning of the year		₹	8,270			₹	8,654
Acquisitions (Note 32)			38				1,094
Current service cost			1,525				1,434
Interest on obligation			490				583
Benefits paid			(865	)			(1,047	)
Remeasurement loss/(gains)
Actuarial loss/(gain) arising from financial assumptions			(296	)			73
Actuarial loss/(gain) arising from demographic assumptions			(54	)			(40	)
Actuarial loss/(gain) arising from experience adjustments			(454	)			(266	)
Defined benefit obligation at the end of the year		₹	8,654			₹	10,485

Change in plan assets is summarized below:

		As at March 31,
		2018				2019
Fair value of plan assets at the beginning of the year		₹	7,919			₹	8,507
Acquisitions (Note 32)			28				109
Expected return on plan assets			483				558
Employer contributions			59				254
Benefits paid			—				(34	)
Remeasurement (loss)/gains
Return on plan assets excluding interest income			18				49
Fair value of plan assets at the end of the year		₹	8,507			₹	9,443
Present value of unfunded obligation		₹	(147	)		₹	(1,042	)
Recognized asset/(liability)		₹	(147	)		₹	(1,042	)

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,
		2018				2019
Discount rate			6.30	%			6.05	%
Expected return on plan assets			6.30	%			6.05	%
Expected rate of salary increase			6.89	%			6.80	%
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, 2020		₹	1,331
Estimated benefit payments from the fund for the year ending March 31:
2020		₹	1,686
2021			1,203
2022			1,171
2023			1,150
2024			1,133
Thereafter			7,552
Total		₹	13,895

Summary of Fund and Plan Assets of Provident Fund

The details of fund and plan assets are given below:

		As at March 31,
		2018				2019
Fair value of plan assets		₹	46,016			₹	53,015
Present value of defined benefit obligation			(46,016	)			(53,015	)
Net (shortfall)/ excess		₹	—			₹	—

Provident fund [member]

Statement [LineItems]

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,
		2018				2019
Discount rate for the term of the obligation			7.35	%			7.00	%
Average remaining tenure of investment portfolio			7 years				8 years
Guaranteed rate of return			8.55	%			8.65	%

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 19
-IssueDate 2018-01-01
-Paragraph 147
-Subparagraph c
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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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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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No definition available.

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The disclosure of detailed information about employment costs.

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