XML 100 R80.htm IDEA: XBRL DOCUMENT v3.22.2
Share Based Payment (Tables)
12 Months Ended
Mar. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Number and Weighted Average Exercise Price of Share Options

The number and weighted average exercise price of share options under MMT ESOP plan are as follows:

 

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Options

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Options

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Options

 

 

 

For the Year Ended March 31

 

Particulars

 

2020

 

 

2020

 

 

2021

 

 

2021

 

 

2022

 

 

2022

 

Outstanding at beginning of the year

 

 

1.98

 

 

 

17,839

 

 

 

1.98

 

 

 

17,839

 

 

 

1.98

 

 

 

17,839

 

Exercised during the year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.98

 

 

 

(17,839

)

Outstanding at the end of the year

 

 

1.98

 

 

 

17,839

 

 

 

1.98

 

 

 

17,839

 

 

 

 

 

 

 

Exercisable at the end of the year

 

 

1.98

 

 

 

17,839

 

 

 

1.98

 

 

 

17,839

 

 

 

 

 

 

 

Summary of Measurement Used to Determine Fair Values of ESOPs

Inputs for Measurement of Grant Date Fair Values of ESOPs

 

 

 

For the Year Ended March 31

 

Fair value of ESOP and assumptions

 

2020

 

Share price at grant date (USD)

 

 

2,302

 

Fair value at grant date (USD)

 

722 - 1,014

 

Exercise price (USD)

 

 

2,229

 

Expected volatility

 

43.8% - 49.0%

 

Expected term

 

3-5 years

 

Expected dividends

 

 

 

Risk-free interest rate

 

 

1.5

%

 

Summary of Number and Weighted Average Exercise Price of Employee Stock Options under Bona Vita ESOP

The number and weighted average exercise price of employee stock options under the Bona Vita ESOP Plan are as follows:

 

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Awards

 

 

 

For the Year Ended March 31

 

Particulars

 

2020

 

 

2020

 

Outstanding at beginning of the year

 

 

0.0154

 

 

 

13,664

 

Forfeited and expired during the year

 

 

0.0141

 

 

 

(9,117

)

Exercised during the year

 

 

0.0141

 

 

 

(4,547

)

Outstanding at the end of the year

 

 

 

 

 

 

Exercisable at the end of the year

 

 

 

 

 

 

Restricted Stock Units [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Terms and Conditions Relating to Grants under Share Incentive Plan

The terms and conditions relating to the RSUs grants under this Share Incentive Plan are given below:

 

Grant details

 

Number of

instruments

 

 

Vesting

conditions

 

Contractual

life of RSUs

RSUs granted during the year ended March 31, 2020

 

 

1,334,759

 

 

Refer notes

 

4 – 8 years

RSUs granted during the year ended March 31, 2021

 

 

1,478,191

 

 

Refer notes

 

4 – 8 years

RSUs granted during the year ended March 31, 2022

 

 

2,413,442

 

 

Refer notes

 

4 – 9 years

Summary of Number and Weighted Average Exercise Price under Share Incentive Plan

The number and weighted average exercise price of RSUs under share incentive plan are as follows:

 

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Awards

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Awards

 

 

Weighted

Average

Exercise

Price per

share (USD)

 

 

Number

of

Awards

 

 

 

For the Year Ended March 31

 

Particulars

 

2020

 

 

2020

 

 

2021

 

 

2021

 

 

2022

 

 

2022

 

Outstanding at beginning of the year

 

 

0.0005

 

 

 

5,734,826

 

 

 

0.0005

 

 

 

6,437,422

 

 

 

0.0005

 

 

 

5,979,731

 

Granted during the year

 

 

0.0005

 

 

 

1,334,759

 

 

 

0.0005

 

 

 

1,478,191

 

 

 

0.0005

 

 

 

2,413,442

 

Forfeited and expired during the year

 

 

0.0005

 

 

 

(319,399

)

 

 

0.0005

 

 

 

(470,810

)

 

 

0.0005

 

 

 

(424,405

)

Exercised during the year

 

 

0.0005

 

 

 

(312,764

)

 

 

0.0005

 

 

 

(1,465,072

)

 

 

0.0005

 

 

 

(523,127

)

Outstanding at the end of the year

 

 

0.0005

 

 

 

6,437,422

 

 

 

0.0005

 

 

 

5,979,731

 

 

 

0.0005

 

 

 

7,445,641

 

Exercisable at the end of the year

 

 

0.0005

 

 

 

2,812,252

 

 

 

0.0005

 

 

 

3,328,012

 

 

 

0.0005

 

 

 

3,869,396

 

Employee Stock Options [Member]  
Disclosure of terms and conditions of share-based payment arrangement [Line Items]  
Summary of Terms and Conditions Relating to Grants under Share Incentive Plan

The terms and conditions relating to the ESOPs grants under this Share Incentive Plan are given below:

 

Grant details

 

Number of

instruments

 

 

Vesting

conditions

 

Contractual

life of ESOPs

ESOPs granted during the year ended March 31, 2020

 

 

21,588

 

 

Refer notes

 

4 – 7 years

Summary of Number and Weighted Average Exercise Price under Share Incentive Plan

 

 

The number and weighted average exercise price of ESOPs under share incentive plan are as follows:

 

 

 

Weighted

Average

Exercise

Price per

ESOP (USD)

 

 

Number

of

Awards

 

 

Weighted

Average

Exercise

Price per

ESOP (USD)

 

 

Number

of

Awards

 

 

Weighted

Average

Exercise

Price per

ESOP (USD)

 

 

Number

of

Awards

 

 

 

For the Year Ended March 31

 

Particulars

 

2020

 

 

2020

 

 

2021

 

 

2021

 

 

2022

 

 

2022

 

Outstanding at beginning of the year

 

 

 

 

 

 

 

 

2,229

 

 

 

21,588

 

 

 

2,229

 

 

 

19,489

 

Granted during the year

 

 

2,229

 

 

 

21,588

 

 

 

 

 

 

 

 

 

 

 

 

 

Forfeited and expired during the year

 

 

2,229

 

 

 

 

 

 

2,229

 

 

 

(1,968

)

 

 

2,229

 

 

 

 

Exercised during the year

 

 

2,229

 

 

 

 

 

 

2,229

 

 

 

(131

)

 

 

2,229

 

 

 

 

Outstanding at the end of the year

 

 

2,229

 

 

 

21,588

 

 

 

2,229

 

 

 

19,489

 

 

 

2,229

 

 

 

19,489

 

Exercisable at the end of the year

 

 

 

 

 

 

 

 

2,229

 

 

 

6,409

 

 

 

2,229

 

 

 

12,949