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Business Combinations (Tables)

12 Months Ended

Mar. 31, 2022

The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows:

Property, plant and equipment	1,449
Intangible assets*	6,792
Other non-current assets	107
Current assets and liabilities, net (including cash and cash equivalents of USD 69)	2,644
Other non-current liabilities	(738	)
Deferred tax liabilities	(1,890	)
Total identifiable net assets acquired	8,364
Non-controlling interest (49%)	(4,098	)
Goodwill	10,433
Total purchase price	14,699

*Intangible assets includes customer relationship, non-compete, brand/trade-mark and technology related development cost.