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Consolidated Statement of Changes in Equity
₨ in Thousands, $ in Thousands
Ordinary shares [member]
Issued capital [member]
INR (₨)
Ordinary shares [member]
Share premium [member]
INR (₨)
Treasury shares [member]
INR (₨)
Retained earnings [member]
INR (₨)
Capital reserve [member]
INR (₨)
Reserve of change in value of foreign currency basis spreads [member]
INR (₨)
Equity attributable to owners of parent [member]
INR (₨)
Non-controlling interests [member]
INR (₨)
USD ($)
INR (₨)
Balance at Mar. 31, 2020 ₨ 714 ₨ 18,889,154 ₨ (11,219) ₨ (18,053,916) ₨ 689,295 ₨ (22,087) ₨ 1,491,941 ₨ 19,033   ₨ 1,510,974
IfrsStatementLineItems [Line Items]                    
Loss for the period (1,177,343) (1,177,343) (17,535)   (1,194,878) [1]
Other comprehensive loss                    
Foreign currency translation differences loss (4,552) (4,552)   (4,552)
Remeasurement loss on defined benefit plan 2,194 2,194 30   2,224
Other comprehensive loss for the period, net of tax 2,194 (4,552) (2,358) 30   (2,328)
Total comprehensive loss for the period, net of tax (1,175,149) (4,552) (1,179,701) (17,505)   (1,197,206)
Transactions with owners, recorded directly in equity contributions by owners                    
Share based payments 65,468 11,632 77,100   77,100
Exercise of options 15 578,803 (578,818)  
Issuance of shares 109 796,077 796,186   796,186
Cost of issuance of shares (23,979) (23,979)   (23,979)
Change in non-controlling interest [2] (3,719) (3,719) 3,719  
Total contribution by owners 124 1,350,901 61,749 (567,186) 845,588 3,719   849,307
Change in non-controlling interest [2] (3,719) (3,719) 3,719  
Total other comprehensive loss 2,194 (4,552) (2,358) 30   (2,328)
Total comprehensive loss (1,175,149) (4,552) (1,179,701) (17,505)   (1,197,206)
Total contribution by owners 124 1,350,901 61,749 (567,186) 845,588 3,719   849,307
Balance at Mar. 31, 2021 838 20,240,055 (11,219) (19,167,316) 122,109 (26,639) 1,157,828 5,247   1,163,075
IfrsStatementLineItems [Line Items]                    
Loss for the period (477,850) (477,850) (4,612)   (482,462) [1]
Other comprehensive loss                    
Foreign currency translation differences loss (5,640) (5,640)   (5,640)
Remeasurement loss on defined benefit plan (243) (243) (4)   (247)
Other comprehensive loss for the period, net of tax (243) (5,640) (5,883) (4)   (5,887)
Total comprehensive loss for the period, net of tax (478,093) (5,640) (483,733) (4,616)   (488,349)
Transactions with owners, recorded directly in equity contributions by owners                    
Share based payments 21,712 187,845 209,557   209,557
Exercise of options 4 46,419 (46,423)  
Change in non-controlling interest [3] (977) (977) 977  
Total contribution by owners 4 46,419 28,318 141,422 216,163 1,352   217,515
Change in non-controlling interest [3] (977) (977) 977  
Transaction with non-controlling interest [4]       7,583     7,583 375   7,958
Total other comprehensive loss (243) (5,640) (5,883) (4)   (5,887)
Total comprehensive loss (478,093) (5,640) (483,733) (4,616)   (488,349)
Total contribution by owners 4 46,419 28,318 141,422 216,163 1,352   217,515
Balance at Mar. 31, 2022 842 20,286,474 (11,219) (19,617,091) 263,531 (32,279) 890,258 1,983   892,241
IfrsStatementLineItems [Line Items]                    
Loss for the period (289,243) (289,243) 1,075 $ (3,506) (288,168) [1]
Other comprehensive loss                    
Foreign currency translation differences loss 1,245 1,245 16 1,245
Remeasurement loss on defined benefit plan (10,565) (10,565) (148) (129) (10,713)
Other comprehensive loss for the period, net of tax (10,565) 1,245 (9,320) (148) (113) (9,468)
Total comprehensive loss for the period, net of tax (299,808) 1,245 (298,563) 927 (3,619) (297,636)
Transactions with owners, recorded directly in equity contributions by owners                    
Share based payments 4,518 147,536 152,054   152,054
Exercise of options 8 129,665 (129,673)  
Change in non-controlling interest [5] (8,714) (8,714) 8,714  
Total contribution by owners 8 102,325 (4,196) 17,863 116,000 8,714   124,714
Change in non-controlling interest [5] (8,714) (8,714) 8,714  
Total other comprehensive loss (10,565) 1,245 (9,320) (148) (113) (9,468)
Total comprehensive loss (299,808) 1,245 (298,563) 927 (3,619) (297,636)
Vested PSUs net settled for employee’s tax obligation (Refer note 30.2) (27,340) (27,340)   (27,340)
Total contribution by owners 8 102,325 (4,196) 17,863 116,000 8,714   124,714
Balance at Mar. 31, 2023 ₨ 850 ₨ 20,388,799 ₨ (11,219) ₨ (19,921,095) ₨ 281,394 ₨ (31,034) ₨ 707,695 ₨ 11,624 $ 8,750 ₨ 719,319
[1] Refer to Note A above for breakup of loss before tax into domestic (Parent Company) and foreign operations (subsidiaries).
[2] Change in non-controlling interest represents impact of additional shares of a subsidiary issued to the Parent Company, where the non-controlling shareholder has not made equal subscription. The percentage holding of the parent is 98.63% as of March 31, 2021 (98.56% as of March 31, 2020), (refer to Note 6).
[3] During first quarter of the financial year, Yatra India has allotted additional shares to the Parent Company, where the non-controlling shareholder has not made equal subscription, which leads to an increase in holding percentage from 98.63% to 98.64%, (refer to Note 6).
[4] During the year, Yatra India has allotted shares outside the Group by converting trade payable of INR 7,958 of the stakeholder into equity, which leads to a dilution in parent’s holding from 98.64% to 98.55%.
[5] Change in non-controlling interest represents shares of a subsidiary issued to the Parent Company, where the non-controlling shareholder has not made equal subscription, which leads to an increase in holding percentage from 98.55% to 98.59% (refer to Note 6).