Basis of preparation (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure of Basis of preparation [Abstract]

Disclosure of detailed information about changes in consolidated statement of income

Changes in Consolidated Statement of Profit or Loss for the years ended March 31, 2024 and March 31, 2023 (In thousands of Rupees):

	For the year ended March 31,2024						For the year ended March 31,2023
Particulars	IAS 1			IFRS 18			IAS 1			IFRS 18
Revenue		3,56,33,922			3,56,33,922			3,34,03,726			3,34,03,726
Cost of sales		(2,23,78,001	)		(2,23,78,001	)		(2,13,79,429	)		(2,13,79,429	)
Gross Profit		1,32,55,921			1,32,55,921			1,20,24,297			1,20,24,297
Other Operating Income		1,84,613			3,78,973			1,31,840			3,24,021
Selling, general and administrative expense		(64,99,562	)		(64,62,069	)		(57,33,634	)		(57,28,696	)
Depreciation and amortisation		(47,73,414	)		(47,73,414	)		(39,71,865	)		(39,71,865	)
Operating Profit		21,67,558			23,99,411			24,50,638			26,47,757
Investment income		-			1,56,154			-			39,712
Profit before financing and income taxes		21,67,558			25,55,565			24,50,638			26,87,469
Finance Income		3,37,723			108			2,22,905			10,291
Finance Expenses		(19,03,278	)		(19,51,675	)		(14,60,610	)		(14,79,889	)
Interest expenses on pension liabilities		-			(1,995	)		-			(4,938	)
Interest expenses on Lease liabilities		(2,49,964	)		(2,49,964	)		(1,91,912	)		(1,91,912	)
Net Finance Expenses		(18,15,519	)		(22,03,526	)		(14,29,617	)		(16,66,448	)
Profit before tax		3,52,039			3,52,039			10,21,021			10,21,021
Income tax (expense) / benefit		(1,83,100	)		(1,83,100	)		(3,46,499	)		(3,46,499	)
Profit for the year		1,68,939			1,68,939			6,74,522			6,74,522

Disclosure changes in consolidated statement of cash flow explanatory

Changes in Consolidated Statement of Cash Flow for the years ended March 31, 2024 and March 31, 2023 (In thousands of Rupees):

	For the year ended March 31,2024						For the year ended March 31,2023
Particulars	IAS 1			IFRS 18			IAS 1			IFRS 18
Cash flows from operating activities
Profit for the year /Operating Profit for the year		1,68,939			23,99,411			6,74,522			26,47,757
Adjustments for:
Depreciation and amortisation		47,73,414			47,73,414			39,71,865			39,71,865
Gain on sale of property, plant and equipment		419			419			(10,783	)		(10,783	)
Provision for doubtful receivables and advances		2,65,000			2,65,000			3,71,890			3,71,890
Stock compensation expense		7,472			7,472			16,494			16,494
Net finance income/expenses		18,15,519			-			14,29,617			-
Unrealized (gain)/ loss on account of exchange differences		69,365			33,862			(42,660	)		(61,978	)
Amortisation of Leasehold Prepayments		1,390			1,390			(1,515	)		(1,515	)
Tax expense/reversal		1,83,100			-			3,46,499			-

Change in trade and other receivables		(4,81,267	)		(4,81,267	)		(4,00,481	)		(4,00,481	)
Change in inventories		(14,51,400	)		(14,51,400	)		4,65,280			4,65,280
Change in Contract Assets		26,045			26,045			(1,298	)		(1,298	)
Change in Contract Costs		(31,555	)		(31,555	)		1,78,528			1,78,528
Change in other assets		(14,77,571	)		(14,77,571	)		(7,89,470	)		(7,89,470	)
Change in trade and other payables		28,27,200			28,27,200			28,43,263			28,43,263
Change in employee benefits		19,952			19,952			(57,047	)		(57,047	)
Change in Contract Liabilities		8,40,918			8,40,918			7,06,485			7,06,485
Change in Other Bank Deposits		(5,34,358	)		(5,34,358	)		(4,02,752	)		(4,02,752	)
Cash generated from operation		70,22,582			72,18,932			92,98,437			94,76,238
Income taxes (paid) / Refund received		(12,84,867	)		(12,84,867	)		(13,62,951	)		(13,62,951	)
Net cash from operating activities		57,37,715			59,34,065			79,35,486			81,13,287

Cash flows from investing activities
Acquisition of property, plant and equipment & intangible assets		(1,11,21,455	)		(1,11,21,455	)		(1,16,16,131	)		(1,16,16,131	)
Expenditure on Intangibles								(4,17,466	)		(4,17,466	)
Investments in corporate debt securities & Equity during the year		(1,53,640	)		(1,53,640	)		(5,46,886	)		(5,46,886	)
Amount paid for acquisition of right of use assets		(12,55,635	)		(12,55,635	)		(11,78,320	)		(11,78,320	)
Proceeds from sale of property, plant and equipment		2,171			2,171			10,783			10,783
Finance income received		2,65,391			71,031			1,55,756			(17,102	)
Net cash used in investing activities		(1,22,63,168	)		(1,24,57,528	)		(1,35,92,264	)		(1,37,65,122	)

Cashflows from financing activities
Proceeds from issue of shares on excercise of options (including share premium)		41,791			41,791			8,079			8,079
Proceeds from /(repayment) of borrowings (net)		46,28,405			46,28,405			48,49,485			48,49,485
Proceeds from issue of Compulsorily conovertible debentures		60,00,000			60,00,000			19,80,000			19,80,000
Repayment of lease liabilities		(3,77,195	)		(3,77,195	)		(2,65,236	)		(2,65,236	)
Finance expenses paid		(28,49,121	)		(28,51,111	)		(16,27,907	)		(16,32,850	)
Net cash from (used in) financing activities		74,43,880			74,41,890			49,44,421			49,39,478

Net decrease in cash and cash equivalents		9,18,427			9,18,427			(7,12,357	)		(7,12,357	)
Cash and cash equivalents at April 1		26,98,942			26,98,942			34,09,983			34,09,983
Effect of exchange fluctuations on cash held		1,232			1,232			1,316			1,316
Cash and cash equivalents at year end		36,18,601			36,18,601			26,98,942			26,98,942