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Right of use assets | 12 Months Ended
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Mar. 31, 2022
Presentation of leases for lessee [abstract] |
Right of use assets |
| 7. | Right of use assets
Following are the changes in the carrying value of right of use assets for the year ended March 31, 202 2 :
Particulars |  |  |  |  | Category of ROU asset |
|  | Land |  |  | Building |  |  | P&M |  |  | IRU |  |  | Total |
Balance as of April 1, 2021 |  |  | 1,807,260 |  |  |  | 1,716,152 |  |  |  | 486,056 |  |  |  | 530,134 |  |  |  | 4,539,602 |
Additions |  |  | - |  |  |  | 204,110 |  |  |  | 133,200 |  |  |  | 106,122 |  |  |  | 443,432 |
Deletions |  |  |  |  |  |  | (10,399 | ) |  |  |  |  |  |  |  |  |  |  | (10,399 | )
Depreciation |  |  | (23,750 | ) |  |  | (314,359 | ) |  |  | (138,755 | ) |  |  | (83,254 | ) |  |  | (560,118 | )
Translation difference |  |  |  |  |  |  | (1,392 | ) |  |  |  |  |  |  | 1,589 |  |  |  | 197 |
Balance as of March 31, 2022 |  |  | 1,783,510 |  |  |  | 1,594,112 |  |  |  | 480,501 |  |  |  | 554,591 |  |  |  | 4,412,714 |
Following are the changes in the carrying value of right of use assets for the year ended March 31, 202 1 :
Particulars |  |  |  |  | Category of ROU asset |
|  | Land |  |  | Building |  |  | P&M |  |  | IRU |  |  | Total |
Balance as of April 1, 2020 |  |  | 1,385,738 |  |  |  | 1,647,922 |  |  |  | 289,631 |  |  |  | 541,252 |  |  |  | 3,864,543 |
Additions |  |  | 442,224 |  |  |  | 389,718 |  |  |  | 289,478 |  |  |  | 80,814 |  |  |  | 1,202,234 |
Deletions |  |  | - |  |  |  | (4,764 | ) |  |  | - |  |  |  | - |  |  |  | (4,764 | )
Depreciation |  |  | (20,702 | ) |  |  | (315,075 | ) |  |  | (93,053 | ) |  |  | (93,053 | ) |  |  | (521,883 | )
Translation difference |  |  | - |  |  |  | (1,649 | ) |  |  | - |  |  |  | 1,121 |  |  |  | (528 | )
Balance as of March 31, 2021 |  |  | 1,807,260 |  |  |  | 1,716,152 |  |  |  | 486,056 |  |  |  | 530,134 |  |  |  | 4,539,602 |
Particulars |  | March 31, 2022 |  |  | March 31, 2021 |
Current lease liabilities |  |  | 492,042 |  |  |  | 430,026 |
Non-current lease liabilities |  |  | 1,715,361 |  |  |  | 1,772,623 |
Total |  |  | 2,207,403 |  |  |  | 2,202,649 |
The following is the movement in lease liabilities during the Year ended March 31, 202 2
Particulars |  | March 31, 2022 |  |  | March 31, 2021 |
Balance as of April 1, |  |  | 2,202,649 |  |  |  | 1,826,210 |
Additions |  |  | 326,600 |  |  |  | 639,236 |
Finance cost accrued during the period |  |  | 191,136 |  |  |  | 180,026 |
Deletions |  |  | (12,247 | ) |  |  | (4,800 | )
Payment of lease liabilities |  |  | (507,498 | ) |  |  | (436,500 | )
Fair value adjustment |  |  | 4,262 |  |  |  | - |
Translation difference |  |  | 2,501 |  |  |  | (1,523 | )
Balance as of March 31, |  |  | 2,207,403 |  |  |  | 2,202,649 |
The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 202 2 on an undiscounted basis (including finance expenses):
Particulars |  | March 31, 2022 |  |  | March 31, 2021 |
Less than one year |  |  | 507,037 |  |  |  | 539,700 |
One to five years |  |  | 1,163,309 |  |  |  | 1,410,626 |
More than five years |  |  | 2,611,603 |  |  |  | 2,162,600 |
Total |  |  | 4,281,949 |  |  |  | 4,112,926 |

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