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Employee benefits (Tables) | 12 Months Ended
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Mar. 31, 2020
Statement [LineItems] |
Summary of Employee Costs | a) Employee costs includes
|  | Year ended March 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Salaries and bonus |  | ₹ | 261,981 |  |  | ₹ | 289,005 |  |  | ₹ | 315,036 |
Employee benefits plans |  |  |  |  |  |  |  |  |  |  |  |
Gratuity and other defined benefit plans |  |  | 1,532 |  |  |  | 1,459 |  |  |  | 1,845 |
Defined contribution plans |  |  | 7,363 |  |  |  | 7,372 |  |  |  | 8,428 |
Share based compensation |  |  | 1,347 |  |  |  | 1,938 |  |  |  | 1,262 |
|  | ₹ | 272,223 |  |  | ₹ | 299,774 |  |  | ₹ | 326,571 |
The employee benefit cost is recognized in the following line items in the consolidated statement of income:
|  | Year ended March 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Cost of revenues |  | ₹ | 228,937 |  |  | ₹ | 251,818 |  |  | ₹ | 279,356 |
Selling and marketing expenses |  |  | 28,070 |  |  |  | 30,972 |  |  |  | 30,763 |
General and administrative expenses |  |  | 15,216 |  |  |  | 16,984 |  |  |  | 16,452 |
|  | ₹ | 272,223 |  |  | ₹ | 299,774 |  |  | ₹ | 326,571 |
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, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Re-measurement of net defined benefit liability/(asset) |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets excluding interest income - Loss/(Gain) |  | ₹ | (18 | ) |  | ₹ | (49 | ) |  | ₹ | 76 |
Actuarial loss/ (gain) arising from financial assumptions |  |  | (296 | ) |  |  | 73 |  |  |  | 749 |
Actuarial loss/ (gain) arising from demographic assumptions |  |  | (54 | ) |  |  | (40 | ) |  |  | 227 |
Actuarial loss/ (gain) arising from experience adjustments |  |  | (454 | ) |  |  | (266 | ) |  |  | 194 |
|  | ₹ | (822 | ) |  | ₹ | (282 | ) |  | ₹ | 1,246 |
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, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Current service cost |  | ₹ | 1,525 |  |  | ₹ | 1,434 |  |  | ₹ | 1,782 |
Net interest on net defined benefit liability/(asset) |  |  | 7 |  |  |  | 25 |  |  |  | 63 |
Net gratuity cost/(benefit) |  |  | 1,532 |  |  |  | 1,459 |  |  |  | 1,845 |
Actual return on plan assets |  | ₹ | 501 |  |  | ₹ | 607 |  |  | ₹ | 513 |
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, |
|  | 2019 |  |  | 2020 |
Defined benefit obligation at the beginning of the year |  | ₹ | 8,654 |  |  | ₹ | 10,485 |
Acquisitions |  |  | 1,094 |  |  |  | 229 |
Current service cost |  |  | 1,434 |  |  |  | 1,782 |
Interest on obligation |  |  | 583 |  |  |  | 652 |
Benefits paid |  |  | (1,047 | ) |  |  | (1,123 | )
Remeasurement loss/(gains) |  |  |  |  |  |  |  |
Actuarial loss arising from financial assumptions |  |  | 73 |  |  |  | 749 |
Actuarial loss/(gain) arising from demographic assumptions |  |  | (40 | ) |  |  | 227 |
Actuarial loss/(gain) arising from experience adjustments |  |  | (266 | ) |  |  | 194 |
Translation adjustment |  |  | — |  |  |  | 270 |
Defined benefit obligation at the end of the year |  | ₹ | 10,485 |  |  | ₹ | 13,465 |
Change in plan assets is summarized below:
|  | As at March 31, |
|  | 2019 |  |  | 2020 |
Fair value of plan assets at the beginning of the year |  | ₹ | 8,507 |  |  | ₹ | 9,443 |
Acquisitions |  |  | 109 |  |  |  | 58 |
Expected return on plan assets |  |  | 558 |  |  |  | 589 |
Employer contributions |  |  | 254 |  |  |  | 383 |
Benefits paid |  |  | (34 | ) |  |  | (95 | )
Remeasurement (loss)/gains |  |  |  |  |  |  |  |
Return on plan assets excluding interest income - (loss)/gain |  |  | 49 |  |  |  | (76 | )
Translation adjustment |  |  | — |  |  |  | 233 |
Fair value of plan assets at the end of the year |  | ₹ | 9,443 |  |  | ₹ | 10,535 |
Present value of unfunded obligation |  | ₹ | (1,042 | ) |  | ₹ | (2,930 | )
Recognized asset/(liability) |  | ₹ | (1,042 | ) |  | ₹ | (2,930 | )
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, |
|  | 2019 |  |  | 2020 |
Discount rate |  |  | 6.05 | % |  |  | 5.05 | %
Expected return on plan assets |  |  | 6.05 | % |  |  | 5.05 | %
Expected rate of salary increase |  |  | 6.80 | % |  |  | 6.60 | %
Duration of defined benefit obligations |  |  | 8 years |  |  |  | 9 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, 2021 |  | ₹ | 3,035 |
Estimated benefit payments from the fund for the year ending March 31: |  |  |  |
2021 |  | ₹ | 1,740 |
2022 |  |  | 1,343 |
2023 |  |  | 1,295 |
2024 |  |  | 1,261 |
2025 |  |  | 1,226 |
Thereafter |  |  | 13,819 |
Total |  | ₹ | 20,684 |
Summary of Fund and Plan Assets of Provident Fund | The details of fund and plan assets are given below:
|  | As at March 31, |
|  | 2019 |  |  | 2020 |
Fair value of plan assets |  | ₹ | 53,015 |  |  | ₹ | 61,397 |
Present value of defined benefit obligation |  |  | (53,015 | ) |  |  | (61,397 | )
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, |
|  | 2019 |  |  | 2020 |
Discount rate for the term of the obligation |  |  | 7.00 | % |  |  | 6.05 | %
Average remaining tenure of investment portfolio |  |  | 8 years |  |  |  | 7 years |
Guaranteed rate of return |  |  | 8.65 | % |  |  | 8.50 | %

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 -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_147_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_140_a&doctype=Standard -URIDate 2019-03-27 + Details
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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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_145&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Disclosure of amount recognized in the statement of income in respect of defined benefit plans. + References No definition available. + Details
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- Definition Disclosure of defined benefit plan actuarial (gains) losses recognized in other comprehensive income. + References No definition available. + Details
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- Definition The disclosure of detailed information about employment costs. + References No definition available. + Details
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