Contract balances

12 Months Ended

Mar. 31, 2025

Disclosure Of Contract balances and Other liabilities Explanatory [Abstract]

The following table provides information about receivables, contract assets and contract liabilities from the contracts with the customers

Particulars	March 31, 2025		March 31, 2024
Trade Receivables		10,892,452		10,155,223
Contract Assets – Unbilled Revenue		24,063		26,536
Contract liabilities – Deferred Income
Current contract liabilities		2,822,787		2,083,932
Non-current contract liabilities		3,289,882		3,053,428
Total Contract liabilities – Deferred Income		6,112,969		5,137,360

The following table provides the significant changes in contract assets (unbilled revenue) for the year ended March 31, 2025 and March 31, 2024:

Particulars	For the Year ended March 31, 2025		For the Year ended March 31, 2024
Balance as at April 1		26,536		52,581
Transfers from unbilled revenue recognised at the beginning of the year to receivables		26,536		52,581

The /following table provides the significant changes in contract liabilities (Deferred Income) for the year ended March 31, 2025 and March 31, 2024:

Particulars	For the Year ended March 31, 2025			For the Year ended March 31, 2024
Balance as at April 1		5,137,360			4,296,441
Revenue recognised that was included in deferred revenue at the beginning of the year		(2,141,581	)		(1,183,207	)

Contract Cost and Amortization

Costs to fulfil customer contracts are deferred and amortized over the contract period. For the year ended March 31, 2025 the Company has capitalised

₹

22,692 (March 31, 2024:

₹

23,763) and amortised

₹

52,800 (March 31, 2024:

₹

37,084). There was no impairment loss in relation to the capitalised cost.

Incremental costs of obtaining a contract are recognized as assets and amortized over the contract period. The Company recognizes incremental cost of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognized is one year or less