XML 133 R23.htm IDEA: XBRL DOCUMENT v3.21.2
Property, Plant and Equipment
12 Months Ended
Mar. 31, 2021
Disclosure Of Property Plant And Equipment [Abstract]  
Property, Plant and Equipment

18)

PROPERTY, PLANT AND EQUIPMENT

 

Particulars

 

Land

 

 

Building

(Owned)

 

 

Buildings

(Right-of-use) #

 

 

Computers

 

 

Furniture and

Fixtures

 

 

Office

Equipment

 

 

Motor

Vehicles

 

 

Leasehold

Improvements

 

 

Capital Work-

in-Progress

 

 

Total

 

Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as at March 31, 2019

 

 

879

 

 

 

529

 

 

 

 

 

 

15,914

 

 

 

917

 

 

 

1,952

 

 

 

1,497

 

 

 

6,583

 

 

 

89

 

 

 

28,360

 

Transition Impact of IFRS 16 #

 

 

 

 

 

 

 

 

24,994

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24,994

 

Balance as at April 1, 2019

 

 

879

 

 

 

529

 

 

 

24,994

 

 

 

15,914

 

 

 

917

 

 

 

1,952

 

 

 

1,497

 

 

 

6,583

 

 

 

89

 

 

 

53,354

 

Acquisitions through business

   combination (refer note 7)

 

 

 

 

 

 

 

 

945

 

 

 

14

 

 

 

191

 

 

 

93

 

 

 

71

 

 

 

135

 

 

 

 

 

 

1,449

 

Additions #

 

 

 

 

 

 

 

 

3,974

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,974

 

Additions/Adjustment

 

 

 

 

 

 

 

 

 

 

 

1,903

 

 

 

79

 

 

 

319

 

 

 

864

 

 

 

623

 

 

 

5

 

 

 

3,793

 

Disposals

 

 

 

 

 

 

 

 

 

 

 

(1,287

)

 

 

(15

)

 

 

(183

)

 

 

(526

)

 

 

(100

)

 

 

 

 

 

(2,111

)

Effect of movements in foreign

   exchange rates

 

 

(26

)

 

 

(16

)

 

 

(1,571

)

 

 

(1,143

)

 

 

(79

)

 

 

(134

)

 

 

(127

)

 

 

(499

)

 

 

(4

)

 

 

(3,599

)

Balance as at March 31, 2020

 

 

853

 

 

 

513

 

 

 

28,342

 

 

 

15,401

 

 

 

1,093

 

 

 

2,047

 

 

 

1,779

 

 

 

6,742

 

 

 

90

 

 

 

56,860

 

Balance as at April 1, 2020

 

 

853

 

 

 

513

 

 

 

28,342

 

 

 

15,401

 

 

 

1,093

 

 

 

2,047

 

 

 

1,779

 

 

 

6,742

 

 

 

90

 

 

 

56,860

 

Additions #

 

 

 

 

 

 

 

 

1,275

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,275

 

Additions/Adjustment

 

 

 

 

 

 

 

 

 

 

 

286

 

 

 

11

 

 

 

46

 

 

 

224

 

 

 

165

 

 

 

(90

)

 

 

642

 

Disposals

 

 

 

 

 

 

 

 

(8,061

)

 

 

(3,062

)

 

 

(240

)

 

 

(248

)

 

 

(379

)

 

 

(2,024

)

 

 

 

 

 

(14,014

)

Effect of movements in foreign

   exchange rates

 

 

39

 

 

 

24

 

 

 

1,972

 

 

 

329

 

 

 

25

 

 

 

28

 

 

 

37

 

 

 

121

 

 

 

 

 

 

2,575

 

Balance as at March 31, 2021

 

 

892

 

 

 

537

 

 

 

23,528

 

 

 

12,954

 

 

 

889

 

 

 

1,873

 

 

 

1,661

 

 

 

5,004

 

 

 

 

 

 

47,338

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as at April 1, 2019

 

 

 

 

 

439

 

 

 

 

 

 

10,239

 

 

 

390

 

 

 

1,243

 

 

 

815

 

 

 

1,735

 

 

 

 

 

 

14,861

 

Depreciation for the year

 

 

 

 

 

60

 

 

 

 

 

 

2,349

 

 

 

208

 

 

 

332

 

 

 

331

 

 

 

783

 

 

 

 

 

 

4,063

 

Depreciation for the year (Impact of

   IFRS 16) #

 

 

 

 

 

 

 

 

5,284

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5,284

 

Disposals

 

 

 

 

 

 

 

 

 

 

 

(1,201

)

 

 

(5

)

 

 

(168

)

 

 

(499

)

 

 

(99

)

 

 

 

 

 

(1,972

)

Effect of movements in foreign

   exchange rates

 

 

 

 

 

(17

)

 

 

(272

)

 

 

(762

)

 

 

(37

)

 

 

(83

)

 

 

(48

)

 

 

(154

)

 

 

 

 

 

(1,373

)

Balance as at March 31, 2020

 

 

 

 

 

482

 

 

 

5,012

 

 

 

10,625

 

 

 

556

 

 

 

1,324

 

 

 

599

 

 

 

2,265

 

 

 

 

 

 

20,863

 

Balance as at April 1, 2020

 

 

 

 

 

482

 

 

 

5,012

 

 

 

10,625

 

 

 

556

 

 

 

1,324

 

 

 

599

 

 

 

2,265

 

 

 

 

 

 

20,863

 

Depreciation for the year

 

 

 

 

 

36

 

 

 

 

 

 

2,039

 

 

 

198

 

 

 

324

 

 

 

397

 

 

 

1,646

 

 

 

 

 

 

4,640

 

Depreciation for the year (Impact of

   IFRS 16) #

 

 

 

 

 

 

 

 

4,333

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,333

 

Disposals

 

 

 

 

 

 

 

 

(1,436

)

 

 

(2,783

)

 

 

(203

)

 

 

(235

)

 

 

(197

)

 

 

(1,742

)

 

 

 

 

 

(6,596

)

Effect of movements in foreign

   exchange rates

 

 

 

 

 

19

 

 

 

1,581

 

 

 

247

 

 

 

13

 

 

 

17

 

 

 

16

 

 

 

46

 

 

 

 

 

 

1,939

 

Balance as at March 31, 2021

 

 

 

 

 

537

 

 

 

9,490

 

 

 

10,128

 

 

 

564

 

 

 

1,430

 

 

 

815

 

 

 

2,215

 

 

 

 

 

 

25,179

 

Carrying amounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As at April 1, 2019

 

 

879

 

 

 

90

 

 

 

-

 

 

 

5,675

 

 

 

527

 

 

 

709

 

 

 

682

 

 

 

4,848

 

 

 

89

 

 

 

13,499

 

As at March 31, 2020

 

 

853

 

 

 

31

 

 

 

23,330

 

 

 

4,776

 

 

 

537

 

 

 

723

 

 

 

1,180

 

 

 

4,477

 

 

 

90

 

 

 

35,997

 

As at April 1, 2020

 

 

853

 

 

 

31

 

 

 

23,330

 

 

 

4,776

 

 

 

537

 

 

 

723

 

 

 

1,180

 

 

 

4,477

 

 

 

90

 

 

 

35,997

 

As at March 31, 2021

 

 

892

 

 

 

 

 

 

14,038

 

 

 

2,826

 

 

 

325

 

 

 

443

 

 

 

846

 

 

 

2,789

 

 

 

 

 

 

22,159

 

 

#Upon adoption of IFRS 16, the Group has recognised right-of-use assets and lease liabilities and also charged depreciation on these assets.