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Other capital reserve (Tables)
12 Months Ended
Mar. 31, 2023
IfrsStatementLineItems [Line Items]  
Schedule of changes in other capital reserves

 

   Share-based
payments
   Equity Instruments   

Reserve on expiry of warrant

  

Warrant

   Total 
       (Refer note 30.1)   

(Refer

note 36)

  

(Refer

note 36)

     
March 31, 2021   98,510    341               -     23,258    122,109 
Share-based payments expense during the year   209,557    -      -     -    209,557 
Exercised during the year   (46,423)   -      -     -    (46,423)
Forfeited during the year   (440)   -      -     -    (440)
Expired during the year   (21,272)   -      -     -    (21,272)
March 31, 2022   239,932    341      -     23,258    263,531 
Share-based payments expense during the year   152,054    -      -     -    152,054 
Exercised during the year   (129,673)   -      -     -    (129,673)
Forfeited during the year   (4,518)   -      -     -    (4,518)
Expired during the year   -    -      23,258     (23,258)   -
March 31, 2023   257,795    341      23,258     -    281,394 
Share plan 2006 and india share plan 2006 [member]  
IfrsStatementLineItems [Line Items]  
Summary of Inputs for Model Used

The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year:

 

   March 31, 
   2022   2023 
   No. of shares  

Weighted

average EP

per share*

   No. of shares  

Weighted

average EP

per share

 
Number of options outstanding at the beginning of the year   219,986    318.33    204,224    329.33 
Granted during the year   -    -    -    - 
Forfeited during the year   -    -    -    - 
Expired during the year   15,762    351.37    369    356.65 
Exercised during the year   -    -    -    - 
Number of options outstanding at the end of the year   204,224    329.33    203,855    356.65 
                     
Vested/exercisable   204,224    329.23    203,855    356.65 

 

*The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 82.19 per USD as at March 31, 2023 (March 31, 2022 INR 82.19 per USD).
Stock Option 2016 And Incentive Plan [Member]  
IfrsStatementLineItems [Line Items]  
Summary of Inputs for Model Used

The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year:

   March 31, 2022   March 31, 2023 
   No. of shares  

Weighted

average EP

per share*

   No. of shares  

Weighted

average EP

per share

 
Number of options outstanding at the beginning of the year   681,227    293.23    407,323    246.66 
Granted during the year   -    -    -    - 
Forfeited during the year   115,257    154.20    54,545    164.38 
Expired during the year   158,647    560.80    81,408    362,67 
Number of options outstanding at the end of the year   407,323    246.66    271,370    259.07 
                     
Vested/exercisable   191,988    352.82    175,918    311.02 

 

*The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 82.19 per USD as at March 31, 2023 (March 31, 2022 INR 82.19 per USD).
Restricted stock unit and performance stock units 2016 plan [member]  
IfrsStatementLineItems [Line Items]  
Summary of Inputs for Model Used

The following tables list the inputs to the model used for the years then ended

  

   March 31, 2022   March 31, 2023 
   PSU’s   RSU’s   PSU’s   RSU’s 
Weighted average Fair value of ordinary share at the measurement date (USD)   2.12    2.12    0.36-0.81    1.45-2.70 
Risk-free interest rate (%)   0.61%   0.61%   2.80%   2.80%
Expected volatility (%)   56.27%   56.27%   45.00%   45.00%
Expected life   4 years    4 years    4 years    4 years 
Dividend Yield   0%   0%   0%   0%
Model used   Monte Carlo Simulation    Black-Scholes Valuation    Monte Carlo Simulation    Black-Scholes Valuation 
Summary of changes in RSUs outstanding

   March 31, 2022   March 31, 2023 
  No. of shares   No. of shares 
Number of RSU/PSU’s outstanding at the beginning of the year   1,222,271    2,762,509 
Granted during the year   2,093,188    2,049,562 
Forfeited during the year   -    - 
Expired during the year   93,737    - 
Vested/exercised during the year   459,213    1,062,081 
Vested PSUs net settled for employee’s tax obligation*   -    130,190 
Number of RSU/PSU’s outstanding at the end of the year   2,762,509    3,619,800 
           
Vested/exercisable and not exercised   -    - 

 

*As per applicable Tax laws applicable in India, the Company is obliged to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount in cash, to the tax authority on the employee’s behalf. Accordingly, during the year ended March 31, 2023, the Group settled the transaction on a net basis by withholding the number of vested PSUs with a fair value equal to the monetary value of the employee’s tax obligation of INR 27,340 which has been paid to the tax authority on the employee’s behalf before March 31, 2023. Total tax liability paid of INR 27,340 is recognized in equity as transaction with equity shareholders.