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Leases (Tables)
12 Months Ended
Mar. 31, 2023
Summary of the movements in the carrying value of right of use assets

 

   Buildings   Others   Total 
Balance as of April 1, 2021   441,871    7,969    449,840 
Additions   -    -    - 
Deletions#   (157,509)   -    (157,509)
Depreciation (Refer note 13)   (54,674)   (7,969)   (62,643)
Effects of movements in foreign exchange rates   22    -    22 
Balance as of March 31, 2022   229,710    -    229,710 
Additions   21,626    11,773    33,399 
Deletions   (5,705)   -    (5,705)
Depreciation (Refer note 13)   (55,743)   (906)   (56,649)
Effects of movements in foreign exchange rates   5    -    5 
Balance as of March 31, 2023   189,893    10,867    200,760 
Schedule of amounts recognised in profit or loss

The following are the amounts recognised in profit or loss:

 

   2022   2023 
   March 31, 
   2022   2023 
Depreciation expense of right-of-use asset (Refer note 13)   62,643    56,649 
Interest expense on lease liabilities (Refer note 16)   43,871    35,992 
Expense relating to short-term leases (Refer note 12)   2,330    1,832 
Total amount recognised in profit or loss   108,844    94,473 
Schedule of lease liabilities by classification

The following is the break-up of current and non-current lease liabilities as of March 31, 2022 and March 31, 2023:

 

   2022   2023 
   March 31, 
   2022   2023 
Current lease liabilities   38,991    47,835 
Non-current lease liabilities   230,668    203,393 
Total   269,659    251,228 
Schedule of carrying amounts of lease liabilities and the movements during the period

The following is the movement in lease liabilities during the year ended March 31, 2022 and March 31, 2023:

 

   2022   2023 
   March 31, 
   2022   2023 
Balance as of April 1   502,968    269,659 
Additions   -    33,395 
Finance cost accrued during the period (Refer note 16)   43,871    35,992 
Deletions#   (174,505)   (9,956)
Payment of lease liabilities*   (94,213)   (77,864)
Gain on modification of leases/rent concession (Refer note 10)   (8,485)   - 
Effects of movements in foreign exchange rates   23    2 
Balance as of March 31   269,659    251,228 

 

*During the year ended March 31, 2023, payment of lease liabilities has been adjusted with security deposit of INR Nil (March 31, 2022: 13,798) due to termination of some lease contracts.
Schedule of contractual maturities of lease liabilities

The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2022 and March 31, 2023 on an undiscounted basis:

   March 31, 
   2022   2023 
Less than one year   74,457    79,832 
One to five years   239,584    240,906 
More than five years   84,618    28,639 
Total   398,659    349,377