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v3.21.2

Loans and Borrowings (Tables) | 12 Months Ended
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Mar. 31, 2021
Disclosure Of Loans And Borrowings [Abstract] |
Summary of Interest Bearing Loans and Borrowings Measured at Amortized Cost/Fair Value | This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost/fair value. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 35.
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Non-current liabilities |  |  |  |  |  |  |  |
Secured bank loans |  |  | 698 |  |  |  | 426 |
Lease liabilities |  |  | 20,915 |  |  |  | 13,616 |
Convertible notes |  |  | — |  |  |  | 187,574 |
Non-current portion of loans and borrowings |  |  | 21,613 |  |  |  | 201,616 |
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Current liabilities |  |  |  |  |  |  |  |
Current portion of secured bank loans |  |  | 333 |  |  |  | 309 |
Current portion of lease liabilities |  |  | 3,638 |  |  |  | 2,030 |
Current portion of loans and borrowings |  |  | 3,971 |  |  |  | 2,339 |
Summary of Convertible Notes |
Convertible Notes |  |  |  |
|  | Amount |
Proceeds from issue of convertible notes |  |  | 230,000 |
Issue expenses |  |  | (6,539 | )
Net proceeds |  |  | 223,461 |
Amount classified as equity (net of issue expenses USD 1,105) (refer note 17) |  |  | (37,768 | )
Interest accrued |  |  | 1,881 |
Carrying amount of liability at March 31, 2021 |  |  | 187,574 |
Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes |
|  |  |  |  |  |  |  |  |  | As at March 31, 2020 |  |  | As at March 31, 2021 |
Particulars |  | Currency |  | Interest rate |  |  | Year of maturity |  | Original value |  |  | Carrying amount |  |  | Original value |  |  | Carrying amount |
Secured bank loans |  | INR |  | 7%-11% |  |  | 2020 - 2026 |  |  | 1,471 |  |  |  | 1,031 |  |  |  | 1,288 |  |  |  | 735 |
Lease liabilities |  |  |  | 10%-11% |  |  | 2020 - 2028 |  |  | 41,432 |  |  |  | 24,553 |  |  |  | 33,118 |  |  |  | 15,646 |
Convertible notes |  | USD |  | 7.39% |  |  | 2024 |  |  | — |  |  |  | — |  |  |  | 230,000 |  |  |  | 187,574 |
Summary of Changes in Cash Flows from Financing Activities | Changes in cash flows from financing activities
|  | Liabilities |
|  | Convertible Notes |  |  | Lease liabilities |  |  | Secured bank loans |  |  | Total |
Balance as at April 1, 2018 |  |  | — |  |  |  | — |  |  |  | 652 |  |  |  | 652 |
Proceeds from bank loans |  |  | — |  |  |  | — |  |  |  | 336 |  |  |  | 336 |
Repayment of bank loans |  |  | — |  |  |  | — |  |  |  | (239 | ) |  |  | (239 | )
Interest accrued |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | 50 |
Interest paid |  |  | — |  |  |  | — |  |  |  | (50 | ) |  |  | (50 | )
Effect of change in foreign exchange rates |  |  | — |  |  |  | — |  |  |  | (42 | ) |  |  | (42 | )
Balance as at March 31, 2019 |  |  | — |  |  |  | — |  |  |  | 707 |  |  |  | 707 |
Impact due to initial application of IFRS 16 |  |  | — |  |  |  | 24,877 |  |  |  | — |  |  |  | 24,877 |
Restated balance as at April 1, 2019 |  |  | — |  |  |  | 24,877 |  |  |  | 707 |  |  |  | 25,584 |
Proceeds from bank loans |  |  | — |  |  |  | — |  |  |  | 702 |  |  |  | 702 |
Repayment of bank loans |  |  | — |  |  |  | — |  |  |  | (316 | ) |  |  | (316 | )
Acquired though business combination |  |  | — |  |  |  | 945 |  |  |  | 9 |  |  |  | 954 |
Additions to lease liabilities |  |  | — |  |  |  | 3,974 |  |  |  | — |  |  |  | 3,974 |
Payment of lease liabilities |  |  | — |  |  |  | (3,481 | ) |  |  | — |  |  |  | (3,481 | )
Interest accrued |  |  | — |  |  |  | 2,731 |  |  |  | 61 |  |  |  | 2,792 |
Interest paid |  |  | — |  |  |  | (2,731 | ) |  |  | (61 | ) |  |  | (2,792 | )
Effect of change in foreign exchange rates |  |  | — |  |  |  | (1,762 | ) |  |  | (71 | ) |  |  | (1,833 | )
Balance as at March 31, 2020 |  |  | — |  |  |  | 24,553 |  |  |  | 1,031 |  |  |  | 25,584 |
Proceeds from bank loans |  |  | — |  |  |  | — |  |  |  | 191 |  |  |  | 191 |
Repayment of bank loans |  |  | — |  |  |  | — |  |  |  | (505 | ) |  |  | (505 | )
Proceeds from issuance of convertible notes (excluding equity component) |  |  | 191,127 |  |  |  | — |  |  |  | — |  |  |  | 191,127 |
Direct cost incurred in relation to convertible notes (excluding equity component) |  |  | (5,434 | ) |  |  | — |  |  |  | — |  |  |  | (5,434 | )
Additions to lease liabilities |  |  | — |  |  |  | 1,277 |  |  |  | — |  |  |  | 1,277 |
Adjustment due to modifications |  |  | — |  |  |  | (8,564 | ) |  |  | — |  |  |  | (8,564 | )
Payment of lease liabilities |  |  | — |  |  |  | (2,045 | ) |  |  | — |  |  |  | (2,045 | )
Interest accrued |  |  | 1,881 |  |  |  | 1,867 |  |  |  | 116 |  |  |  | 3,864 |
Interest paid |  |  | — |  |  |  | (1,867 | ) |  |  | (116 | ) |  |  | (1,983 | )
Effect of change in foreign exchange rates |  |  | — |  |  |  | 425 |  |  |  | 18 |  |  |  | 443 |
Balance as at March 31, 2021 |  |  | 187,574 |  |  |  | 15,646 |  |  |  | 735 |  |  |  | 203,955 |

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