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v3.25.1

Trade and other receivables (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of Trade and other receivables [Abstract] |
Disclosure of detailed information about Trade and other receivables | Trade and other receivables comprise:
|  | March 31, 2025 |  |  | March 31, 2024 |
(i) Trade receivables, net (refer Note (i) below) |  |  | 10,892,452 |  |  |  | 10,155,223 |
(ii) Other receivables including deposits (refer Note (ii) below) |  |  | 3,951,469 |  |  |  | 3,947,962 |
(iii) Contract related accruals |  |  | - |  |  |  | - |
|  |  | 14,843,921 |  |  |  | 14,103,185 |
Disclosure of detailed information about trade receivables | Trade receivables consist of:
|  | March 31, 2025 |  |  | March 31, 2024 |
Trade receivables from related parties |  |  | - |  |  |  | - |
Other trade receivables |  |  | 11,549,909 |  |  |  | 10,734,773 |
|  |  | 11,549,909 |  |  |  | 10,734,773 |
Less: Allowance for doubtful receivables |  |  | (657,457 | ) |  |  | (579,550 | )
Balance at the end of the year |  |  | 10,892,452 |  |  |  | 10,155,223 |
Disclosure of detailed about allowance for credit losses | The activity in the allowance for doubtful accounts receivable is given below:
|  | March 31, 2025 |  |  | March 31, 2024 |
Balance at the beginning of the year |  |  | 579,550 |  |  |  | 480,403 |
Add : Additional provision, net |  |  | 194,814 |  |  |  | 265,000 |
Less : Bad debts written off |  |  | (116,907 | ) |  |  | (165,853 | )
Balance at the end of the year |  |  | 657,457 |  |  |  | 579,550 |
Disclosure of other receivables |
| (ii) | Other receivables comprise of the following items:
|  | March 31, 2025 |  |  | March 31, 2024 |
Advances and other deposits (Refer Note (a) below) |  |  | 2,469,496 |  |  |  | 1,793,841 |
Withholding taxes (Refer Note (b) below) |  |  | 1,481,973 |  |  |  | 2,154,121 |
|  |  | 3,951,469 |  |  |  | 3,947,962 |
Financial assets included in other receivables |  |  | 316,403 |  |  |  | 157,779 |
Notes:
| a) | Advances and other deposits primarily comprise of receivables in the form of deposits, sales tax/VAT, service tax, GST and other advances given in the ordinary course of business.
| b) | Includes withholding taxes recoverable from the Department of Income-tax for which the Company has filed tax returns for refund. The Company expects to realize such refund of withholding taxes within the next 12 months.

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