Loans and Borrowings (Tables)

12 Months Ended

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