Intangible Assets and Goodwill (Tables)

12 Months Ended

Mar. 31, 2022

Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items]

Summary of Intangible Assets and Goodwill

							Other intangible assets
Particulars	Goodwill			Technology Related Development Cost			Customer Relationship			Non- Compete			Brand / Trade Mark			Software			Others			Intangible assets under development*			Total
Cost
Balance as at April 1, 2020		889,033			60,160			10,671			899			133,725			6,484			—			4,257			1,105,229
Additions/adjustments*		—			8,033			—			—			—			329			—			(234	)		8,128
Disposals		—			(480	)		—			—			—			(1,751	)		—			—			(2,231	)
Effect of movements in foreign exchange rates		18,219			1,176			200			17			2,551			134			—			81			22,378
Balance as at March 31, 2021		907,252			68,889			10,871			916			136,276			5,196			—			4,104			1,133,504
Balance as at April 1, 2021		907,252			68,889			10,871			916			136,276			5,196			—			4,104			1,133,504
Additions/adjustments*		—			8,744			—			—			—			22			671			375			9,812
Disposals		—			(5,392	)		—			—			—			—			—			—			(5,392	)
Effect of movements in foreign exchange rates		(26,929	)		(1,882	)		(290	)		(15	)		(3,803	)		(149	)		(10	)		(107	)		(33,185	)
Balance as at March 31, 2022		880,323			70,359			10,581			901			132,473			5,069			661			4,372			1,104,739
Accumulated amortization and impairment losses
Balance as at April 1, 2020		281,785			39,846			3,514			530			49,485			5,706			—			2,373			383,239
Amortization for the year		—			9,665			1,463			64			12,540			305			—			—			24,037
Disposals		—			(468	)		—			—			—			(1,743	)		—			—			(2,211	)
Effect of movements in foreign exchange rates		5,593			756			69			12			949			118			—			35			7,532
Balance as at March 31, 2021		287,378			49,799			5,046			606			62,974			4,386			—			2,408			412,597
Balance as at April 1, 2021		287,378			49,799			5,046			606			62,974			4,386			—			2,408			412,597
Amortization for the year		—			9,091			1,347			64			12,420			390			23			—			23,335
Impairment for the year		—			—			—			—			—			—			—			138			138
Disposals		—			(5,375	)		—			—			—			—			—			—			(5,375	)
Effect of movements in foreign exchange rates		(8,206	)		(1,319	)		(133	)		(6	)		(1,768	)		(129	)		—			(53	)		(11,614	)
Balance as at March 31, 2022		279,172			52,196			6,260			664			73,626			4,647			23			2,493			419,081
Carrying amounts
As at April 1, 2020		607,248			20,314			7,157			369			84,240			778			—			1,884			721,990
As at March 31, 2021		619,874			19,090			5,825			310			73,302			810			—			1,696			720,907
As at April 1, 2021		619,874			19,090			5,825			310			73,302			810			—			1,696			720,907
As at March 31, 2022		601,151			18,163			4,321			237			58,847			422			638			1,879			685,658

*	Represents addition of USD 8,887 (March 31, 2021: USD 7,741) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 8,512 (March 31, 2021: USD 7,975).

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

The allocation of goodwill to the CGUs is as follows:

	As at March 31,
Particulars	2021		2022
Air ticketing		248,660		241,127
Hotels and Packages		225,027		218,209
ibibo Group – redBus		136,786		132,641
Other units without significant goodwill		9,401		9,174
Total		619,874		601,151

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:

	Air ticketing		Hotels and packages
	As at March 31,		As at March 31,
Particulars	2021	2022	2021	2022
Discount rate (pre-tax)	19.4%	18.6%	19.4%	18.3%
Discount rate (post-tax)	16.0%	16.4%	16.0%	16.4%
Terminal value growth rate	4.5%	4.5%	4.5%	4.5%
Adjusted margin growth rate	15.0% - 106.3%	13.2% - 54.7%	19.0% - 118.2%	5.9% - 61.2%
EBITDA margin* (5 years)	6.6% - 18.2%	4.6% - 13.8%	(7.1%) - 17.9%	14.6% - 15.7%

* EBITDA margin is defined as EBITDA as a percentage of adjusted margin.

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	2021	2022
Discount rate (pre-tax)	18.9%	18.6%
Discount rate (post-tax)	16.0%	16.4%
Terminal value growth rate	4.0%	4.0%
Adjusted margin growth rate	20.0% - 124.7%	15.0% - 79.0%
EBITDA margin* (5 years)	9.8% - 21.9%	5.2% - 24.3%

* EBITDA margin is defined as EBITDA as a percentage of adjusted margin.