Loans and Borrowings (Tables)

12 Months Ended

Mar. 31, 2022

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. 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	2021		2022
Non-current liabilities
Secured bank loans		426		955
Lease liabilities		13,616		11,613
Convertible notes		187,574		201,240
Non-current portion of loans and borrowings		201,616		213,808

	As at March 31
Particulars	2021		2022
Current liabilities
Current portion of secured bank loans		309		437
Current portion of lease liabilities		2,030		2,339
Current portion of loans and borrowings		2,339		2,776

Summary of Convertible Notes

Convertible Notes
	As at March 31
	2021			2022
Opening balance		—			187,574
Proceeds from issue of convertible notes		230,000			—
Issue expenses		(6,539	)		—
Net proceeds		223,461			187,574
Amount classified as equity (net of issue expenses USD 1,105) (refer note 17)		(37,768	)		—
Interest accrued		1,881			13,666
Closing balance		187,574			201,240

Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes

				As at March 31, 2021				As at March 31, 2022
Particulars	Currency	Interest rate	Year of maturity	Original value		Carrying amount		Original value		Carrying amount
Secured bank loans	INR	7%-10%	2021 - 2027		1,288		735		2,154		1,392
Lease liabilities		10%-11%	2021 - 2028		33,118		15,646		33,222		13,952
Convertible notes	USD	7.39%	2024		230,000		187,574		230,000		201,240

Summary of Changes in Cash Flows from Financing Activities

Changes in cash flows from financing activities

	Liabilities
	Secured bank loans			Lease liabilities			Convertible Notes			Total
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		707			24,877			—			25,584
Proceeds from bank loans		702			—			—			702
Repayment of bank loans		(316	)		—			—			(316	)
Acquired though business combination		9			945			—			954
Additions to lease liabilities		—			3,974			—			3,974
Payment of lease liabilities		—			(3,481	)		—			(3,481	)
Interest accrued		61			2,731			—			2,792
Interest paid		(61	)		(2,731	)		—			(2,792	)
Effect of change in foreign exchange rates		(71	)		(1,762	)		—			(1,833	)
Balance as at March 31, 2020		1,031			24,553			—			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		116			1,867			1,881			3,864
Interest paid		(116	)		(1,867	)		—			(1,983	)
Effect of change in foreign exchange rates		18			425			—			443
Balance as at March 31, 2021		735			15,646			187,574			203,955
Proceeds from bank loans		1,169			—			—			1,169
Repayment of bank loans		(479	)		—			—			(479	)
Additions to lease liabilities		—			1,804			—			1,804
Adjustment due to modifications		—			(1,053	)		—			(1,053	)
Payment of lease liabilities		—			(1,771	)		—			(1,771	)
Interest accrued		78			1,569			13,666			15,313
Interest paid		(78	)		(1,569	)		—			(1,647	)
Effect of change in foreign exchange rates		(33	)		(674	)		—			(707	)
Balance as at March 31, 2022		1,392			13,952			201,240			216,584