Employee Benefits (Tables)

12 Months Ended

Mar. 31, 2022

Disclosure Of Employee Benefit Plan [Abstract]

	As at March 31
Particulars	2021		2022
Net defined benefit liability		5,849		7,258
Other long term employee benefit (liability for compensated absences)		1,630		1,828
Total employee benefit liabilities		7,479		9,086

	As at March 31
Particulars	2021		2022
Present value of unfunded obligation		5,849		7,258
Total		5,849		7,258

Disclosure of Reconciliation From Opening Balances to Closing Balances For Net Defined Liability and Its Components

The following table shows a reconciliation from the opening balances to the closing balances for the net defined liability and its components.

Particulars	Defined benefit obligation						Fair value of plan assets						Net defined benefit liability
	As at March 31						As at March 31						As at March 31
	2021			2022			2021			2022			2021			2022
Balance as at April 1		5,669			6,490			(835	)		(641	)		4,834			5,849
Included in profit or loss
Current service cost		949			1,083			—			—			949			1,083
Interest cost (income)		283			329			(38	)		(23	)		245			306
		1,232			1,412			(38	)		(23	)		1,194			1,389
Included in other comprehensive income
Remeasurement loss (gain) :
-Actuarial loss (gain) arising from :
-financial assumptions		(158	)		(155	)		—			—			(158	)		(155	)
-experience adjustment		493			616			—			—			493			616
-Return on plan assets excluding interest income		—			—			(136	)		(35	)		(136	)		(35	)
		335			461			(136	)		(35	)		199			426

Effects of movement in foreign exchange rates		125			(231	)		(15	)		14			110			(217	)
Other
Contribution by employer		—			—			(2	)		(2	)		(2	)		(2	)
Liquidation of plan assets*		—			—			—			229			—			229
Benefits paid		(871	)		(675	)		385			259			(486	)		(416	)
Balance as at March 31		6,490			7,457			(641	)		(199	)		5,849			7,258

* Note: On March 17, 2022, the Company has surrendered its plan assets held in Ibibo. The surrender value as at the date of the event has been returned to the Company.

	As at March 31
Particulars	2021			2022
Present value of defined benefit obligation		6,490			7,457
Less: fair value of plan assets		(641	)		(199	)
Net defined benefit liability		5,849			7,258

	As at March 31
Net defined benefit liability represented by:	2021		2022
MMT India		3,996		4,650
Ibibo		1,463		2,137
Bitla		200		250
Q2T		170		191
TripMoney		20		30

Summary of Actuarial Assumptions

Principal actuarial assumptions are given below:

	As at March 31
Particulars	2021	2022
Discount rate (per annum)	5.40% - 6.20%	5.80%-6.70%
Future salary growth (per annum)	5.00% - 11.00%	5.00%-11.00%
Withdrawal rate	10.00% - 25.00%	10.00%-25.00%
Retirement age (years)	58 - 65	58-60

Summary of Sensitivity Analysis for Actuarial Assumptions

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:

Particulars	For the year ended March 31, 2021						For the year ended March 31, 2022
	Increase			Decrease			Increase			Decrease
Discount rate (1% movement)		(257	)		280			(287	)		312
Future salary growth (1% movement)		275			(260	)		307			(291	)
Withdrawal rates (10% movement)		(632	)		1,185			(611	)		1,120

Disclosure of Plan Assets

Plan assets comprise the following:

	As at March 31
Particulars	2021			2022
Funds managed by the insurer		100	%		100	%

Summary of Expected Benefit Payments

G. Expected benefit payments for the year ending:

	Amount
March 31, 2023		1,501
March 31, 2024		1,589
March 31, 2025		1,522
March 31, 2026		1,496
March 31, 2027		1,595
Thereafter		5,985