Intangible Assets and Goodwill (Tables)

12 Months Ended

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%