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Revenue | 12 Months Ended
--- | ---
Mar. 31, 2020
Text block [abstract] |
Revenue | 24. Revenue
|  | Year ended March 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Rendering of services |  | ₹ | 524,543 |  |  | ₹ | 571,301 |  |  | ₹ | 598,550 |
Sales of products |  |  | 20,328 |  |  |  | 14,544 |  |  |  | 11,682 |
|  | ₹ | 544,871 |  |  | ₹ | 585,845 |  |  | ₹ | 610,232 |
A. | Contract Assets and Liabilities
The Company classifies its right to consideration in exchange for deliverables as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. For example, the Company recognizes a receivable for revenues related to time and materials contracts or volume-based contracts. The Company presents such receivables as part of unbilled receivables at their net estimated realizable value. The same is tested for impairment as per the guidance in IFRS 9 using expected credit loss method. Contract liabilities: During the year ended March 31, 2019, the Company recognized revenue of ₹ 14,570 arising from opening unearned revenue as at April 1, 2018. During the year ended March 31, 2020, the Company recognized revenue of ₹ 21,193 arising from contract liabilities as at March 31, 2019. Contract assets: During the year ended March 31, 2019, ₹ 13,558 of unbilled revenue pertaining to fixed-price development contracts (balance as at April 1, 2018: ₹ 17,469), has been reclassified to receivables on completion of milestones. During the year ended March 31, 2020, ₹ 13,068 of contract assets pertaining to fixed-price development contracts has been reclassified to receivables on completion of milestones. Contract assets and liabilities are reported in a net position on a contract by contract basis at the end of each reporting period.
B. | Remaining Performance Obligations
Revenue allocated to remaining performance obligations represents contracted revenue that has not yet been recognized, which includes contract liabilities and amounts that will be invoiced and recognized as revenue in future periods. Applying the practical expedient, the Company has not disclosed its right to consideration from customers in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date, which are contracts invoiced on time and material basis and volume based. As at March 31, 2019, the aggregate amount of transaction price allocated to remaining performance obligations, other than those meeting the exclusion criteria above, was ₹ 373,879 of which approximately 59% is expected to be recognized as revenues within two years, and the remainder thereafter. This includes contracts with a substantive enforceable termination penalty if the contract is terminated without cause by the customer, based on an overall assessment of the contract carried out at the time of inception. Historically, customers have not terminated contracts without cause. As at March 31, 2020, the aggregate amount of transaction price allocated to remaining performance obligations, other than those meeting the exclusion criteria above, was ₹ 360,033 of which approximately 62% is expected to be recognized as revenues within two years, and the remainder thereafter. This includes contracts with a substantive enforceable termination penalty if the contract is terminated without cause by the customer, based on an overall assessment of the contract carried out at the time of inception. Historically, customers have not terminated contracts without cause.
C. | Disaggregation of Revenues
The tables below present disaggregated revenues from contracts with customers by business segment, customer location and contract-type. The Company believes that the below disaggregation best depicts the nature, amount, timing and uncertainty of revenue and cash flows from economic factors. Information on disaggregation of revenues for the year ended March 31, 2019 is as follows:
|  | IT Services |  |  | IT Products |  |  |  |  |  |  |
| BFSI |  |  | Health BU |  |  | CBU |  |  | ENU |  |  | TECH |  |  | MFG |  |  | COMM |  |  | Total |  |  | ISRE |  |  | Total |
A. Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rendering of services |  |  | 173,516 |  |  |  | 73,942 |  |  |  | 88,797 |  |  |  | 72,329 |  |  |  | 76,108 |  |  |  | 46,155 |  |  |  | 32,489 |  |  |  | 563,336 |  |  |  | — |  |  |  | 7,965 |  |  |  | 571,301 |
Sales of products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,544 |  |  |  | — |  |  |  | 14,544 |
|  |  | 173,516 |  |  |  | 73,942 |  |  |  | 88,797 |  |  |  | 72,329 |  |  |  | 76,108 |  |  |  | 46,155 |  |  |  | 32,489 |  |  |  | 563,336 |  |  |  | 14,544 |  |  |  | 7,965 |  |  |  | 585,845 |
B. Revenue by geography |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
India |  |  | 3,868 |  |  |  | 2,295 |  |  |  | 1,006 |  |  |  | 1,690 |  |  |  | 1,392 |  |  |  | 1,534 |  |  |  | 3,095 |  |  |  | 14,880 |  |  |  | 8,154 |  |  |  | 7,965 |  |  |  | 30,999 |
Americas |  |  | 98,428 |  |  |  | 57,204 |  |  |  | 59,262 |  |  |  | 22,739 |  |  |  | 54,679 |  |  |  | 21,541 |  |  |  | 7,694 |  |  |  | 321,547 |  |  |  | 2,112 |  |  |  | — |  |  |  | 323,659 |
Europe |  |  | 46,856 |  |  |  | 7,591 |  |  |  | 17,636 |  |  |  | 29,795 |  |  |  | 16,441 |  |  |  | 18,211 |  |  |  | 7,420 |  |  |  | 143,950 |  |  |  | 2,240 |  |  |  | — |  |  |  | 146,190 |
Rest of the World |  |  | 24,364 |  |  |  | 6,852 |  |  |  | 10,893 |  |  |  | 18,105 |  |  |  | 3,596 |  |  |  | 4,869 |  |  |  | 14,280 |  |  |  | 82,959 |  |  |  | 2,038 |  |  |  | — |  |  |  | 84,997 |
|  |  | 173,516 |  |  |  | 73,942 |  |  |  | 88,797 |  |  |  | 72,329 |  |  |  | 76,108 |  |  |  | 46,155 |  |  |  | 32,489 |  |  |  | 563,336 |  |  |  | 14,544 |  |  |  | 7,965 |  |  |  | 585,845 |
C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed price and volume based |  |  | 89,378 |  |  |  | 53,462 |  |  |  | 50,425 |  |  |  | 51,799 |  |  |  | 47,055 |  |  |  | 31,843 |  |  |  | 19,847 |  |  |  | 343,809 |  |  |  | — |  |  |  | 6,176 |  |  |  | 349,985 |
Time and materials |  |  | 84,138 |  |  |  | 20,480 |  |  |  | 38,372 |  |  |  | 20,530 |  |  |  | 29,053 |  |  |  | 14,312 |  |  |  | 12,642 |  |  |  | 219,527 |  |  |  | — |  |  |  | 1,789 |  |  |  | 221,316 |
Products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,544 |  |  |  | — |  |  |  | 14,544 |
|  |  | 173,516 |  |  |  | 73,942 |  |  |  | 88,797 |  |  |  | 72,329 |  |  |  | 76,108 |  |  |  | 46,155 |  |  |  | 32,489 |  |  |  | 563,336 |  |  |  | 14,544 |  |  |  | 7,965 |  |  |  | 585,845 |
Information on disaggregation of revenues for the year ended March 31, 2020 is as follows:
|  | IT Services |  |  | IT Products |  |  |  |  |  |  |
| BFSI |  |  | Health BU |  |  | CBU |  |  | ENU |  |  | TECH |  |  | MFG |  |  | COMM |  |  | Total |  |  | ISRE |  |  | Total |
A. Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rendering of services |  |  | 183,368 |  |  |  | 77,794 |  |  |  | 96,509 |  |  |  | 75,958 |  |  |  | 75,446 |  |  |  | 47,859 |  |  |  | 33,655 |  |  |  | 590,589 |  |  |  | — |  |  |  | 7,961 |  |  |  | 598,550 |
Sales of products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,682 |  |  |  | — |  |  |  | 11,682 |
|  |  | 183,368 |  |  |  | 77,794 |  |  |  | 96,509 |  |  |  | 75,958 |  |  |  | 75,446 |  |  |  | 47,859 |  |  |  | 33,655 |  |  |  | 590,589 |  |  |  | 11,682 |  |  |  | 7,961 |  |  |  | 610,232 |
B. Revenue by geography |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
India |  |  | 5,241 |  |  |  | 2,522 |  |  |  | 1,025 |  |  |  | 1,832 |  |  |  | 942 |  |  |  | 1,908 |  |  |  | 2,109 |  |  |  | 15,579 |  |  |  | 6,675 |  |  |  | 7,961 |  |  |  | 30,215 |
Americas |  |  | 107,467 |  |  |  | 60,245 |  |  |  | 67,988 |  |  |  | 24,315 |  |  |  | 57,092 |  |  |  | 23,327 |  |  |  | 9,075 |  |  |  | 349,509 |  |  |  | 918 |  |  |  | — |  |  |  | 350,427 |
Europe |  |  | 45,067 |  |  |  | 7,540 |  |  |  | 17,275 |  |  |  | 31,090 |  |  |  | 14,107 |  |  |  | 18,547 |  |  |  | 8,056 |  |  |  | 141,682 |  |  |  | 2,390 |  |  |  | — |  |  |  | 144,072 |
Rest of the World |  |  | 25,593 |  |  |  | 7,487 |  |  |  | 10,221 |  |  |  | 18,721 |  |  |  | 3,305 |  |  |  | 4,077 |  |  |  | 14,415 |  |  |  | 83,819 |  |  |  | 1,699 |  |  |  | — |  |  |  | 85,518 |
|  |  | 183,368 |  |  |  | 77,794 |  |  |  | 96,509 |  |  |  | 75,958 |  |  |  | 75,446 |  |  |  | 47,859 |  |  |  | 33,655 |  |  |  | 590,589 |  |  |  | 11,682 |  |  |  | 7,961 |  |  |  | 610,232 |
C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed price and volume based |  |  | 101,875 |  |  |  | 49,951 |  |  |  | 53,575 |  |  |  | 52,084 |  |  |  | 49,733 |  |  |  | 33,793 |  |  |  | 21,908 |  |  |  | 362,919 |  |  |  | — |  |  |  | 6,415 |  |  |  | 369,334 |
Time and materials |  |  | 81,493 |  |  |  | 27,843 |  |  |  | 42,934 |  |  |  | 23,874 |  |  |  | 25,713 |  |  |  | 14,066 |  |  |  | 11,747 |  |  |  | 227,670 |  |  |  | — |  |  |  | 1,546 |  |  |  | 229,216 |
Products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,682 |  |  |  | — |  |  |  | 11,682 |
|  |  | 183,368 |  |  |  | 77,794 |  |  |  | 96,509 |  |  |  | 75,958 |  |  |  | 75,446 |  |  |  | 47,859 |  |  |  | 33,655 |  |  |  | 590,589 |  |  |  | 11,682 |  |  |  | 7,961 |  |  |  | 610,232 |

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