Finance Income and Costs

12 Months Ended

Mar. 31, 2021

Disclosure Of Finance Income Expense [Abstract]

16)	FINANCE INCOME AND COSTS

	For the year ended March 31
Particulars	2019			2020			2021
Recognized in profit or loss
Interest income on term deposits		4,876			2,845			4,628
Change in fair value of financial asset measured at FVTPL		—			30			—
Change in fair value of financial liability measured at FVTPL		—			—			350
Other interest income		1,583			487			2,554
Net foreign exchange gain		—			—			4,568
Finance income		6,459			3,362			12,100
Interest expense on financial liabilities measured at amortised cost		299			157			2,035
Change in fair value of financial liability measured at FVTPL		—			1,421			—
Net foreign exchange loss		9,783			13,734			—
Impairment loss on trade and other receivables		816			1,563			358
Interest expense on lease liabilities*		—			2,731			1,867
Finance and other charges		431			1,827			538
Finance costs		11,329			21,433			4,798

Net finance income (costs) recognized in profit or loss		(4,870	)		(18,071	)		7,302

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Notes: * Upon adoption of IFRS 16 the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 14,15 and 18)