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v3.25.1

Right of use assets | 12 Months Ended
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Mar. 31, 2025
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, 2025:
|  |  |  |  | Category of ROU asset |
Particulars |  | Land |  |  | Building |  |  | P&M |  |  | IRU |  |  | Total |
Balance as of April 1, 2024 |  |  | 3,671,722 |  |  |  | 2,540,980 |  |  |  | 244,011 |  |  |  | 800,979 |  |  |  | 7,257,692 |
Additions |  |  | 784,833 |  |  |  | 399,960 |  |  |  | 977,607 |  |  |  | 529,475 |  |  |  | 2,691,875 |
Adjustments |  |  | (91,973 | ) |  |  | (258,340 | ) |  |  | - |  |  |  | - |  |  |  | (350,313 | )
Depreciation |  |  | (51,238 | ) |  |  | (392,595 | ) |  |  | (1,85,881 | ) |  |  | (1,47,802 | ) |  |  | (777,516 | )
Balance as of March 31, 2025 |  |  | 4,313,344 |  |  |  | 2,290,005 |  |  |  | 1,035,737 |  |  |  | 1,182,652 |  |  |  | 8,821,738 |
Following are the changes in the carrying value of right of use assets for the year ended March 31, 2024:
|  |  |  |  | Category of ROU asset |
Particulars |  | Land |  |  | Building |  |  | P&M |  |  | IRU |  |  | Total |
Balance as of April 1, 2023 |  |  | 2,850,345 |  |  |  | 1,927,648 |  |  |  | 349,874 |  |  |  | 561,556 |  |  |  | 5,689,423 |
Additions |  |  | 861,343 |  |  |  | 1,017,867 |  |  |  | 26,940 |  |  |  | 387,074 |  |  |  | 2,293,224 |
Adjustments |  |  | - |  |  |  | (8,775 | ) |  |  | (10,739 | ) |  |  | - |  |  |  | (19,514 | )
Depreciation |  |  | (39,966 | ) |  |  | (395,760 | ) |  |  | (122,064 | ) |  |  | (1,47,651 | ) |  |  | (705,441 | )
Balance as of March 31, 2024 |  |  | 3,671,722 |  |  |  | 2,540,980 |  |  |  | 244,011 |  |  |  | 800,979 |  |  |  | 7,257,692 |
Particulars |  | March 31, 2025 |  |  | March 31, 2024 |
Current lease liabilities |  |  | 193,310 |  |  |  | 379,851 |
Non-current lease liabilities |  |  | 3,616,928 |  |  |  | 2,662,988 |
Total |  |  | 3,810,238 |  |  |  | 3,042,839 |
The following is the movement in lease liabilities during the Year ended
Particulars |  | March 31, 2025 |  |  | March 31, 2024 |
Balance as of April 1, |  |  | 3,042,839 |  |  |  | 2,451,179 |
Additions |  |  | 1,377,567 |  |  |  | 993,651 |
Finance cost accrued during the period |  |  | 298,696 |  |  |  | 253,316 |
Deletions |  |  | (350,244 | ) |  |  | (19,503 | )
Payment of lease liabilities |  |  | (559,183 | ) |  |  | (633,420 | )
Fair value adjustment |  |  | (837 | ) |  |  | (3,813 | )
Translation difference |  |  | 1,400 |  |  |  | 1,429 |
Balance as of March 31, |  |  | 3,810,238 |  |  |  | 3,042,839 |
The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2025 and March 31, 2024 on an undiscounted basis (including finance expenses):
Particulars |  | March 31, 2025 |  |  | March 31, 2024 |
Less than one year |  |  | 6,89,151 |  |  |  | 587,695 |
One to five years |  |  | 2,379,436 |  |  |  | 1,304,681 |
More than five years |  |  | 7,473,255 |  |  |  | 6,696,273 |
Total |  |  | 10,541,842 |  |  |  | 8,588,649 |

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