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Property, plant and equipment (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure of property, plant and equipments [Abstract]

Disclosure of detailed information about property, plant and equipment

The following table presents the changes in property, plant and equipment during the year ended March 31, 2025

	Gross Carrying Amount								Accumulated Depreciation
Particulars	As of April 1, 2024		Additions		Deletions		As of March 31, 2025		As of April 1, 2024		Depreciation for the year		Deletions		As of March 31, 2025		Carrying amount as of March 31, 2025

Freehold Land		206,867		-		-		206,867		-		-		-		-		206,867
Building		13,931,920		7,320,384		-		21,252,304		5,162972		1,579,335		-		6,742,307		14,509,997
Plant and machinery		24,002,252		6,530,399		77,113		30,455,538		14,318,964		2,322,034		75,593		16,565,405		13,890,133
Computer equipment		2,183,653		300,030		273,243		2,210,440		1,923,935		166,323		193,458		1,896,800		313,640
Office equipment		2,372,058		853,761		41,872		3,183,947		1,469,263		378,527		41,872		1,805,918		1,378,029
Furniture and fittings		172,855		15,198		21,608		166,445		158,559		2,109		21,600		139,068		27,377
Vehicles		12,858		-		-		12,858		9,693		1,030		-		10,723		2,135
Total		42,882,463		15,019,772		413,836		57,488,399		23,043,386		4,449,358		332,523		27,160,221		30,328,178
Add: Construction in progress																		8,587,058
Total		42,882,463		15,019,772		413,836		57,488,399		23,043,386		4,449,358		332,523		27,160,221		38,915,236

The following table presents the changes in property, plant and equipment during the year ended March 31, 2024

	Gross carrying amount											Accumulated depreciation
Particulars	As of April 1, 2023		Additions		Deletions		Reclassification*			As of March 31, 2024		As of April 1, 2023		Depreciation for the year		Deletions		Reclassification			As of March 31, 2024		Carrying amount as of March 31, 2024

Freehold Land		206,867		-		-					206,867		-		-		-					-		206,867
Building		6,238,669		3,273,178		27		4,420,100			13,931,920		1,964,842		1,194,556		26		2,003,600			5,162,972		8,768,948
Plant and machinery		21,303,005		2,710,939		11,692					24,002,252		12,393,855		1,934,332		9,223					14,318,964		9,683,288
Computer equipment		2,037,261		163,271		16,879					2,183,653		1,780,677		160,078		16,820					1,923,935		259,718
Office equipment		2,106,995		265,633		570					2,372,058		1,180,336		289,494		567					1,469,263		902,795
Furniture and fittings		4,590,427		2,706		178		(4,420,100	)		172,855		2,161,696		617		154		(2,003,600	)		158,559		14,296
Vehicles		9,721		3,141		4					12,858		9,697				4					9,693		3,165
Total		36,492,945		6,418,868		29,350		-			42,882,463		19,491,103		3,579,077		26,794		-			23,043,386		19,839,077
Add: Construction in progress																								12,371,317
Total		36,492,945		6,418,868		29,350		-			42,882,463		19,491,103		3,579,077		26,794		-			23,043,386		32,210,394

The Company incurred costs on Improvements comprising expenses for building interiors, electrical work, etc, which become an integral part of the building. These expenses are incurred to make the civil structure of the building ready for the intended use. These expenses on improvement are capitalized and depreciated over its estimated useful life of 5 years in accordance with the accounting policy consistently applied by the Company. The Company believes that it is more appropriate to disclose such improvements as a part of Buildings rather than as part of Furniture and Fittings. Hence the cost of such Improvements and the accumulated depreciation thereon, as on April 1, 2023 has been transferred as part of Building for a better presentation.