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Intangible Assets and Goodwill (Tables) | 12 Months Ended
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Mar. 31, 2021
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items] |
Summary of Intangible Assets and Goodwill |
Particulars |  | Goodwill |  |  | Customer Relationship |  |  |  |  | Non- Compete |  |  |  |  | Brand / Trade Mark |  |  | Technology Related Development Cost |  |  | Software |  |  | Intangible assets under development |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as at April 1, 2019 |  |  | 946,323 |  |  |  | 6,517 |  |  |  |  |  | 652 |  |  |  |  |  | 142,673 |  |  |  | 56,118 |  |  |  | 6,798 |  |  |  | 4,017 |  |  |  | 1,163,098 |
Acquisitions through business combination (refer note 7) |  |  | 10,433 |  |  |  | 4,858 |  |  |  |  |  | 287 |  |  |  |  |  | 558 |  |  |  | 1,089 |  |  |  | — |  |  |  | — |  |  |  | 17,225 |
Additions/Adjustment* |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | 8,469 |  |  |  | 363 |  |  |  | 505 |  |  |  | 9,337 |
Disposals |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | (1,635 | ) |  |  | (202 | ) |  |  | — |  |  |  | (1,837 | )
Effect of movements in foreign exchange rates |  |  | (67,723 | ) |  |  | (704 | ) |  |  |  |  | (40 | ) |  |  |  |  | (9,506 | ) |  |  | (3,881 | ) |  |  | (475 | ) |  |  | (265 | ) |  |  | (82,594 | )
Balance as at March 31, 2020 |  |  | 889,033 |  |  |  | 10,671 |  |  |  |  |  | 899 |  |  |  |  |  | 133,725 |  |  |  | 60,160 |  |  |  | 6,484 |  |  |  | 4,257 |  |  |  | 1,105,229 |
Balance as at April 1, 2020 |  |  | 889,033 |  |  |  | 10,671 |  |  |  |  |  | 899 |  |  |  |  |  | 133,725 |  |  |  | 60,160 |  |  |  | 6,484 |  |  |  | 4,257 |  |  |  | 1,105,229 |
Additions/Adjustment* |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | 8,033 |  |  |  | 329 |  |  |  | (234 | ) |  |  | 8,128 |
Disposals |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | (480 | ) |  |  | (1,751 | ) |  |  | — |  |  |  | (2,231 | )
Effect of movements in foreign exchange rates |  |  | 18,219 |  |  |  | 200 |  |  |  |  |  | 17 |  |  |  |  |  | 2,551 |  |  |  | 1,176 |  |  |  | 134 |  |  |  | 81 |  |  |  | 22,378 |
Balance as at March 31, 2021 |  |  | 907,252 |  |  |  | 10,871 |  |  |  |  |  | 916 |  |  |  |  |  | 136,276 |  |  |  | 68,889 |  |  |  | 5,196 |  |  |  | 4,104 |  |  |  | 1,133,504 |
Accumulated amortization and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as at April 1, 2019 |  |  | 9,625 |  |  |  | 2,135 |  |  |  |  |  | 479 |  |  |  |  |  | 39,095 |  |  |  | 34,452 |  |  |  | 5,931 |  |  |  | 2,505 |  |  |  | 94,222 |
Amortization for the year |  |  | — |  |  |  | 1,533 |  |  |  |  |  | 63 |  |  |  |  |  | 13,129 |  |  |  | 9,207 |  |  |  | 403 |  |  |  | — |  |  |  | 24,335 |
Impairment for the year |  |  | 272,160 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 272,160 |
Disposals |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | (1,515 | ) |  |  | (205 | ) |  |  | — |  |  |  | (1,720 | )
Effect of movements in foreign exchange rates |  |  | — |  |  |  | (154 | ) |  |  |  |  | (12 | ) |  |  |  |  | (2,739 | ) |  |  | (2,298 | ) |  |  | (423 | ) |  |  | (132 | ) |  |  | (5,758 | )
Balance as at March 31, 2020 |  |  | 281,785 |  |  |  | 3,514 |  |  |  |  |  | 530 |  |  |  |  |  | 49,485 |  |  |  | 39,846 |  |  |  | 5,706 |  |  |  | 2,373 |  |  |  | 383,239 |
Balance as at April 1, 2020 |  |  | 281,785 |  |  |  | 3,514 |  |  |  |  |  | 530 |  |  |  |  |  | 49,485 |  |  |  | 39,846 |  |  |  | 5,706 |  |  |  | 2,373 |  |  |  | 383,239 |
Amortization for the year |  |  | — |  |  |  | 1,463 |  |  |  |  |  | 64 |  |  |  |  |  | 12,540 |  |  |  | 9,665 |  |  |  | 305 |  |  |  | — |  |  |  | 24,037 |
Disposals |  |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | — |  |  |  | (468 | ) |  |  | (1,743 | ) |  |  | — |  |  |  | (2,211 | )
Effect of movements in foreign exchange rates |  |  | 5,593 |  |  |  | 69 |  |  |  |  |  | 12 |  |  |  |  |  | 949 |  |  |  | 756 |  |  |  | 118 |  |  |  | 35 |  |  |  | 7,532 |
Balance as at March 31, 2021 |  |  | 287,378 |  |  |  | 5,046 |  |  |  |  |  | 606 |  |  |  |  |  | 62,974 |  |  |  | 49,799 |  |  |  | 4,386 |  |  |  | 2,408 |  |  |  | 412,597 |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2019 |  |  | 936,698 |  |  |  | 4,382 |  |  |  |  |  | 173 |  |  |  |  |  | 103,578 |  |  |  | 21,666 |  |  |  | 867 |  |  |  | 1,512 |  |  |  | 1,068,876 |
As at March 31, 2020 |  |  | 607,248 |  |  |  | 7,157 |  |  |  |  |  | 369 |  |  |  |  |  | 84,240 |  |  |  | 20,314 |  |  |  | 778 |  |  |  | 1,884 |  |  |  | 721,990 |
As at April 1, 2020 |  |  | 607,248 |  |  |  | 7,157 |  |  |  |  |  | 369 |  |  |  |  |  | 84,240 |  |  |  | 20,314 |  |  |  | 778 |  |  |  | 1,884 |  |  |  | 721,990 |
As at March 31, 2021 |  |  | 619,874 |  |  |  | 5,825 |  |  |  |  |  | 310 |  |  |  |  |  | 73,302 |  |  |  | 19,090 |  |  |  | 810 |  |  |  | 1,696 |  |  |  | 720,907 |
* | Represents addition of USD 7,741 (March 31, 2020: USD 8,488) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 7,975 (March 31, 2020: USD 7,983).
Summary of Goodwill Allocated to Acquired Subsidiaries Level | As at April 1, 2020, the goodwill was allocated to the following CGUs:
|  | As at April 1, |
Particulars |  | 2020 |
ibibo Group - Go ibibo |  |  | 447,712 |
ibibo Group - redBus |  |  | 141,737 |
Other units without significant goodwill |  |  | 17,799 |
Total |  |  | 607,248 |
As a consequence of the goodwill re-allocation, the allocation of goodwill to the CGUs as at March 31, 2021 is as follows:
|  | As at March 31, |
Particulars |  | 2021 |
Air ticketing |  |  | 248,660 |
Hotels and Packages |  |  | 225,027 |
ibibo Group – redBus |  |  | 136,786 |
Other units without significant goodwill |  |  | 9,401 |
Total |  |  | 619,874 |
Air Ticketing and Hotels and Packages [Member] |
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items] |
Summary of Assumption for Calculation of Cash flow Projections | The key assumptions used in the estimation of value in use were as follows:
|  | As at March 31, 2021 |
Particulars |  | Air ticketing |  |  | Hotels and packages |
Discount rate (pre-tax) |  | 19.4% |  |  | 19.4% |
Discount rate (post-tax) |  | 16.0% |  |  | 16.0% |
Terminal value growth rate |  | 4.5% |  |  | 4.5% |
Revenue growth rate |  | 15.0% - 106.3% |  |  | 19.0% - 118.2% |
EBITDA margin (5 years) |  | 6.6% - 18.2% |  |  | (7.1%) - 17.9% |
ibibo Group - redBus [Member] |
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items] |
Summary of Assumption for Calculation of Cash flow Projections | The key assumptions used in the estimation of value in use were as follows:
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Discount rate (pre-tax) |  | 20.1% |  |  | 18.9% |
Discount rate (post-tax) |  | 16.0% |  |  | 16.0% |
Terminal value growth rate |  | 4.0% |  |  | 4.0% |
Revenue growth rate |  | (24.2)% - 48.6% |  |  | 20.0% - 124.7% |
EBITDA margin (5 years) |  | 1.3% - 23.1% |  |  | 9.8% - 21.9% |
ibibo Group - Go ibibo [Member] |
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items] |
Summary of Assumption for Calculation of Cash flow Projections | The key assumptions used in the estimation of value in use were as follows:
|  | As at March 31 |
Particulars |  | 2020 |
Discount rate (pre-tax) |  | 17.4% |
Discount rate (post-tax) |  | 15.5% |
Terminal value growth rate |  | 4.5% |
Revenue growth rate |  | (59.9)% - 147.1% |
EBITDA margin (5 years) |  | (25.8)% - 30.4% |

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