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Financial risk management, objective and policies (Tables)
 12 Months Ended
Mar. 31, 2023
Schedule of credit risk exposure by type

The carrying amount of the financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was:

 

  

2022

   2023 
   March 31, 
   2022   2023 
Trade and other receivables   1,934,713    3,061,209 
Other financial assets   684,940    706,236 
Cash and cash equivalents (except cash in hand)   800,027    503,476 
Total   3,419,680    4,270,921 
Schedule of trade and other receivables, excluding impairment

 

   March 31,         
   2022   Impairment   2023   Impairment 
0 - 30 days   1,512,534    -    1,565,505    - 
31 - 90 days   304,480    -    1,047,928    - 
91 - 180 days   97,579    -    247,967    16,771 
More than 180 days   314,445    2,94,325    653,429    435,275 
Total   2,229,038    294,325    3,514,829    452,046 
Schedule of trade, refund & other receivables and contract assets

The movement in the allowance for expected credit loss and amounts impaired in respect of trade, refund & other receivables and contract assets during the year was as follows:

 

   March 31, 
   2022   2023 
Balance at the beginning of the year   6,87,511    2,94,325 
Provisions accrued during the year*   26,412    1,58,092 
Amount written off during the year   (4,21,693)   - 
Provision moved to allowance for doubtful other financial assets (refer note 27)   -    (429)
Effect of movement in exchange rate   2,095    58 
Balance at the end of the year   2,94,325    4,52,046 

 

  * includes amount of INR Nil (March 31, 2022: INR 3,837) provision for trade receivable from joint venture.
Schedule of financial liabilities by type

The following tables set forth Company’s financial liabilities based on expected and undiscounted amounts as at March 31, 2022 and 2023.

 

As at March 31, 2022

 

   Carrying Amount  

Contractual

Cash

Flows *

   Within 1 year   1 -5 Years   More than 5 years 
Vehicle loan   7,180    7,988    3,426    4,562    - 
Lease liabilities   269,659    398,659    74,457    239,584    84,618 
Trade and other payables   2,437,317    2,437,317    2,394,712    42,605    - 
Factoring   351,399    351,399    351,399    -    - 
Other Current liabilities   512,877    512,877    512,877    -    - 
Total   3,578,432    3,708,240    3,336,871    286,751    84,618 

 

 

Yatra Online, Inc.

Notes to the consolidated financial statements

(Amount in INR thousands, except per share data and number of shares)

 

As at March 31, 2023

 

   Carrying Amount   Contractual Cash Flows *   Within 1 year   1 -5 Years   More than 5 years 
Vehicle loan   23,875    29,287    6,894    22,393    - 
Lease liabilities   251,228    349,377    79,832    240,906    28,639 
Trade and other payables   2,176,353    2,176,353    2,176,353    -    - 
Factoring   1,089,699    1,089,699    1,089,699    -    - 
Non Convertible Debenture   417,178    417,178    417,178    -    - 
Unsecured loan   821,900    912,309    912,309    -    - 
Other Current liabilities   490,103    490,103    490,103    -    - 
Total   5,270,336    5,464,306    5,172,368    263,299    28,639 

 

*Represents Undiscounted cash flows of interest and principal
Summary of foreign currency sensitivity

   March 31, 
   2022   2023 
5% strengthening/weakening of USD against INR   1,339    3,957 
           
5% strengthening/weakening of Euro against INR   1,157    1,670 
           
5% strengthening/weakening of GBP against INR   932    997 
           
5% strengthening/weakening of SGD against INR   121    -194