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Revenue (Tables)
 12 Months Ended
Mar. 31, 2021
Revenue [Abstract]  
Schedule of Contract Balances

The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.

 

 

 

 

As at March 31

 

 

 

 

 

2020

 

 

2021

 

Receivables, which are included in ‘Trade

   and other receivables’

 

 

 

 

46,814

 

 

 

19,403

 

Contract liabilities

 

 

 

 

34,912

 

 

 

34,176

 

 

 

 

 

 

 

 

 

 

 

 

Non-current

 

 

 

 

1,548

 

 

 

453

 

Current

 

 

 

 

33,364

 

 

 

33,723

 

Total contract liabilities

 

 

 

 

34,912

 

 

 

34,176

 

 
Schedule of Changes in Contract Assets

Changes in contract assets are as follows:

 

  

 

 

 

As at March 31

 

 

 

 

 

2020

 

 

2021

 

Balance at the beginning of

   the year

 

 

 

 

313

 

 

 

—

 

Revenue recognised during

   the year

 

 

 

 

—

 

 

 

—

 

Invoices raised during the year

 

 

 

 

(307

)

 

 

—

 

Translation exchange difference

 

 

 

 

(6

)

 

 

—

 

Balance at the end of the year

 

 

 

 

—

 

 

 

—