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Finance Income and Costs
12 Months Ended
Mar. 31, 2022
Disclosure Of Finance Income Expense [Abstract]  
Finance Income and Costs

16)

FINANCE INCOME AND COSTS

 

 

 

For the year ended March 31

 

Particulars

 

2020

 

 

2021

 

 

2022

 

Recognized in profit or loss

 

 

 

 

 

 

 

 

 

 

 

 

Interest income on term deposits

 

 

2,845

 

 

 

4,628

 

 

 

6,618

 

Change in fair value of financial asset measured at

   FVTPL

 

 

30

 

 

 

 

 

 

4

 

Change in fair value of financial liability measured

   at FVTPL

 

 

 

 

 

350

 

 

 

 

Other interest income

 

 

487

 

 

 

2,554

 

 

 

3,362

 

Net foreign exchange gain

 

 

 

 

 

4,568

 

 

 

 

Finance income

 

 

3,362

 

 

 

12,100

 

 

 

9,984

 

Interest expense on financial liabilities measured at

   amortised cost

 

 

157

 

 

 

2,035

 

 

 

13,744

 

Change in fair value of financial liability measured

   at FVTPL

 

 

1,421

 

 

 

 

 

 

1,181

 

Net foreign exchange loss

 

 

13,734

 

 

 

 

 

 

8,218

 

Impairment loss on trade and other receivables

 

 

1,563

 

 

 

358

 

 

 

904

 

Interest expense on lease liabilities

 

 

2,731

 

 

 

1,867

 

 

 

1,569

 

Finance and other charges

 

 

1,827

 

 

 

538

 

 

 

710

 

Finance costs

 

 

21,433

 

 

 

4,798

 

 

 

26,326

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net finance income (costs) recognized in profit

   or loss

 

 

(18,071

)

 

 

7,302

 

 

 

(16,342

)