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Consolidated Statement of Cash Flows
₨ in Thousands, $ in Thousands
 12 Months Ended
Mar. 31, 2023
USD ($)
Mar. 31, 2023
INR (₨)
Mar. 31, 2022
INR (₨)
Mar. 31, 2021
INR (₨)
Cash flows from operating activities:        
Loss before tax $ (2,937) ₨ (241,381) ₨ (465,556) ₨ (1,130,782)
Adjustments to reconcile loss before tax to net cash flows:        
Depreciation and amortization 2,314 190,152 308,153 749,480
Interest income (259) (21,289) (33,345) (49,017)
Interest costs 2,740 225,200 94,907 95,232
Impairment of goodwill 264,909
Unrealized foreign exchange loss/(gain) (472) (38,764) (7,471) 5,799
Gain on disposal of property, plant and equipment (46) (3,800) (1,931) (2,480)
Change in fair value of warrants - gains (32,756) (378,994)
Provisions (net) (269) (22,079) (129,026) 39,740
Gain on termination/ rent concession of leases (22) (1,786) (36,176) (33,238)
Unwinding of deferred consideration (507) (41,655) (41,655)  
Share of loss/ (gain) of a joint venture (41,616) 3,962
Share-based payment expense 1,850 152,054 209,557 77,100
Impairment of loan to joint venture 12 1,000 72,719
Working capital changes:        
Decrease/ (increase) in trade and other receivables (19,387) (1,593,456) (1,115,395) 1,685,634
Decrease in inventories 2 173 1,271 1,073
Increase/ (decrease) in trade and other payables (5,342) (439,095) 217,701 (402,932)
Settlement of contingent consideration     (389,617)
Direct taxes (paid)/ refunds (1,553) (127,620) 28,416 229,574
Net cash used in operating activities (23,876) (1,962,346) (972,203) 765,443
Cash flows from investing activities:        
Acquisition of business (net of cash acquired) (410,383)
Purchase of property, plant and equipment (241) (19,786) (8,927) (1,089)
Proceeds from sale of property, plant and equipment 118 9,715 2,175 5,782
Purchase/development of intangible assets (1,635) (134,406) (90,469) (77,881)
Investment in term deposits (6,421) (527,740) (635,807) (69,580)
Proceeds from term deposits 6,316 519,121 625,505 285,492
Interest received 87 7,144 20,987 37,294
Net cash from/(used in) investing activities (1,776) (145,952) (86,536) (230,365)
Cash flows from financing activities:        
Proceeds from issue of share capital (net of cost of issuance of shares) 772,207
Payment of principal portion of lease liabilities (333) (27,340)
Payment of principal portion of lease liabilities (509) (41,873) (36,486) (9,623)
Payment of principal portion of lease liabilities (438) (35,992) (43,871) (72,033)
Proceeds from factoring 46,551 3,825,988 553,128 189,052
Repayment of factoring proceeds (37,568) (3,087,688) (325,852) (316,831)
Proceeds of borrowings 15,239 1,252,501
Repayment of borrowings (392) (32,250) (7,482)
Repayment of borrowings (86) (7,042) (4,913)
Interest paid on borrowings (1,150) (94,491) (6,742) (320,007)
Net cash from financing activities 21,314 1,751,813 135,264 535,283
Net increase/ (decrease) in cash and cash equivalents (4,337) (356,485) (923,475) 1,070,361
Effect of exchange differences on cash and cash equivalents 728 59,804 12,168 (5,001)
Cash and cash equivalents at the beginning of the year 9,737 800,282 1,711,589 646,229
Closing cash and cash equivalents at the end of the year 6,128 503,601 800,282 1,711,589
Components of cash and cash equivalents:        
Cash on hand 2 125 255 472
On current account 3,514 288,779 446,162 876,916
Fixed deposits with banks 91 7,462 186,028 758,008
Credit card collection in hand 2,521 207,235 167,837 76,193
Total cash and cash equivalents $ 6,128 ₨ 503,601 ₨ 800,282 ₨ 1,711,589