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Financial Risk Management (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure of financial risk management [Abstract]

Disclosure of credit risk exposure [text block]

The gross carrying amount of financial assets, net of any impairment losses recognized represents the maximum credit exposure. The maximum exposure to credit risk as of March 31, 2025 and 2024 was as follows:

	March 31, 2025		March 31, 2024
Cash and cash equivalents (Including other bank deposits)		6,304,026		5,394,189
Restricted Cash		453,800		440,445
Other assets		2,393,363		2,004,216
Trade receivables		10,892,452		10,155,223
Other receivables		316,403		157,779
Other investments		1,229,808		1,203,862
		21,589,852		19,355,714

Disclosure of financial assets that are past due or impaired [Text Block]

Allowances for impairment for trade receivables have been provided based on Expected Credit Loss Method adopting a simplified approach provided in IFRS 9. The ageing analysis of trade receivables has been considered from the due date for the practical expedient. The ageing of trade receivables, net of allowances, is given below:

Period (in days)	March 31, 2025		March 31, 2024
Less than 365 days		10,564,027		9,828,223
More than 365 days		328,425		327,000
		10,892,452		10,155,223

Disclosure of maturity analysis for non-derivative financial liabilities [text block]

The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements:


As of March 31, 2025	Carrying amount		Contractual cash flows		0-12 months		1-3 years		3-5 years		>5 years
Non-derivative financial liabilities
Bank overdrafts		326,327		326,327		326,327		-		-		-
6% Compulsorily Convertible Debentures		6,259,685		8,438,693		600,000		1,200,000		1,200,000		5,438,693

8.95% Non-Convertible Debentures		2,500,000		5,745,100		223,800		447,600		447,600		4,626,100
Lease liabilities		3,810,238		10,541,842		689,151		1,335,567		1,043,869		7,473,255
Borrowing from banks		23,424,521		32,142,455		7,434,489		8,495,464		6,831,617		9,380,885
Borrowings from others		3,189,675		3,777,307		1,410,701		1,693,850		582,134		90,622
Trade and other payables		14,326,158		14,326,158		14,326,158		-		-		-
		53,836,604		75,297,882		25,010,626		13,172,481		10,105,220		27,009,555

As of March 31, 2024	Carrying amount		Contractual cash flows		0-12 months		1-3 years		3-5 years		>5 years
Non-derivative financial liabilities
Bank overdrafts		486,888		531,000		531,000		-		-		-
6% Compulsorily Convertible Debentures		7,156,074		8,631,877		528,003		1,584,000		1,056,003		5,463,871
6% Non-Cumulative Compulsorily Convertible Preference Shares		500,000		120,000		30,000		30,000		30,000		30,000
Lease liabilities		3,042,839		8,588,700		587,700		773,500		531,200		6,696,300
Other liabilities		1,612,496		1,612,496		1,594,551		17,945		-		-
Borrowing from banks		18,794,380		22,515,522		5,557,466		7,922,227		5,536,029		3,499,800
Borrowings from others		3,564,494		4,221,692		1,295,437		2,186,476		739,779		-
Trade and other payables		11,952,045		11,952,045		11,952,045		-		-		-
		47,109,216		58,173,332		22,076,202		12,514,148		7,893,011		15,689,971

As of March 31, 2023	Carrying amount		Contractual cash flows		0-12 months		1-3 years		3-5 years		>5 years
Non-derivative financial liabilities
Bank overdrafts		951,504		951,504		951,504		-		-		-
6% Compulsorily Convertible Debentures		4,000,000		6,040,663		240,003		7,20,000		4,80,003		46,00,657
6% Non Cumulative Compulsorily Convertible Preference Shares		500,000		500,000		-		-		-		500,000
Lease liabilities		2,451,179		5,703,330		585,790		788,588		555,216		3,773,736
Other liabilities		2,059,524		2,059,524		2,039,624		19,900		-		-
Borrowing from banks		14,982,750		19,853,900		5,680,600		5,755,100		4,800,000		3,618,200
Borrowings from others		2,045,239		2,361,800		748,900		1,149,400		463,500		-
Trade and other payables		11,287,453		11,287,453		11,287,453		-		-		-
		38,277,649		48,758,174		21,533,874		8,432,988		6,298,719		12,492,593

Disclosure of market risk [text block]

The Group’s exposure to foreign currency risk as of March 31, 2025 was as follows:

	All amounts in respective currencies as mentioned (in thousands)
	US $			AUD		CHF		EUR			GBP			DHS			HK $			AUD $
Cash and cash equivalents		242			-		-		-			45			-			-			-
Trade receivables		13,231			-		-		511			12			-			-			-
Trade payables		(15,450	)		-		-		(375	)		(83	)		(15	)		(93	)		-
Foreign currency loan		(2,574	)		-		-		-						-						-
Net balance sheet exposure		(4,551	)		-		-		136			(26	)		(15	)		(93	)		-

The Group’s exposure to foreign currency risk as of March 31, 2024 was as follows:

	All amounts in respective currencies as mentioned (in thousands)
	US $			AUD		CHF		EUR			GBP		DHS			HK $		SG $
Cash and cash equivalents		600			-		-		5			105		-			-		-
Trade receivables		20,900			-		-		610			85		-			-		-
Trade payables		(8,050	)		-		-		(418	)				(29	)		-		-
Foreign currency loan		(2,200	)		-		-		-					-			-		-
Net balance sheet exposure		11,250			-		-		197			190		(29	)		-		-

The Group’s exposure to foreign currency risk as of March 31, 2023 was as follows:

	All amounts in respective currencies as mentioned (in thousands)
	US $			AUD		CHF		EUR			GBP			DHS			HK $		SG $
Cash and cash equivalents		405			-		-		44			69			-			-		-
Trade receivables		28,052			-		-		411			85			-			-		-
Trade payables		(28,575	)		-		-		(250	)		(34	)		(27	)		-		-
Foreign currency loan		(6,059	)		-		-		-			-			-			-		-
Net balance sheet exposure		(6177	)		-		-		205			120			(27	)		-		-

Sensitivity analysis for types of market risk [text block]

The analysis is performed on the same basis for 2024.

	Other comprehensive income		Profit or ( loss)
March 31, 2025		-		38,100

March 31, 2024		-		(97,080	)

Disclosure of financial instruments by type of interest rate [text block]

At the reporting date the interest rate profile of the Group’s interest –bearing financial instruments were as follows:

	Carrying amount
	March 31, 2025		March 31, 2024
Fixed rate instruments
Financial assets
- Fixed deposits with banks		3,412,597		4,502,312
- Investment in debt securities		403,872		393,453

Financial liabilities
- Borrowings from banks		91,995		183,589
- Borrowings from others		11,949,360		11,361,108
Variable rate instruments
Financial liabilities
- Borrowings from banks		23,332,526		18,610,791
- Bank overdrafts		326,327		486,888

Disclosure of detailed information about the changes in equity and net profit due to changes in base points of variable interest [text block]

	Equity		Profit or (loss)
March 31, 2025		-		(5,957	)
March 31, 2024		-		(9,245	)