Sify Technologies Limited (SIFY) 20-F/A 13 Jan 25 2024 FY Annual report (foreign) (amended) Financial data

Cover Page

Cover Page	12 Months Ended
	Mar. 31, 2024 shares
Document Information [Line Items]
Document Type	20-F/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 20-F/A (the “Amendment No. 1”) amends the Annual Report on Form 20-F of Sify Technologies Limited (the “Company” or “Sify”) for the year ended March 31, 2024 (the “Original Form 20-F”), filed on May 7, 2024, with the Securities and Exchange Commission (the “SEC”) in response to certain comments raised by the Staff of the SEC. In this Amendment No. 1, the Company is refiling its financial statements presented in the Original Form 20-F in order to restate the presentation of its Compulsorily Convertible Debentures (“CCDs”) in the Consolidated Statement of Financial Position and its resulting impact on the Consolidated Statements of Comprehensive Income, Consolidated Statements of Changes in Equity and Consolidated Statements of Cash Flows for each of the two years ended March 31, 2024 and March 31, 2023. As a result of the change in presentation, Series 1 and Series 2 CCDs amounting to Rs. 4,000 million are treated as liabilities instead of equity as previously presented in the financial statements in the Original Form 20-F. The present value of interest payments of the Series 4 CCDs of Rs. 2,076 million are also presented as a liability instead of equity as in the Original Form 20-F, but the remaining value of Rs. 2,724 million continues to be presented as equity. For the Series 5 CCDs, the present value of interest payments of Rs. 518 million is similarly now presented as a liability, while the remaining value of Rs. 682 million is assigned to the other component. The residual component of the Series 5 CCDs will be treated as a financial liability until the fixed conversion ratio of the Company’s equity shares is determined. These CCDs are presented separately as “Other Equity” and will be presented as non-controlling interests upon issue of equity shares in the future. For additional information see Note 19 in the notes to our financial statements. Additionally, the Company is expanding disclosure regarding conversion terms of CCDs and other items in the Financial Statements including: (i) changes describing the accounting treatment of the CCDs under Notes 16A, 19 and 28 to our financial statements; (ii) providing the depreciation policy for “improvements forming part of the building-5 years” under Item 18 , (iii) inclusion of a clarifying parenthetical for Other Bank deposits under Note 8 to our financial statements, denoting that such have a maturity period longer than 3 months; (iv) additional disclosure for “Financial assets included in Other Assets” under Note 10 to our financial statements; (v) additional disclosure relating to the accounting of Rs. 64.6 million under the Service tax contingency under Note 31 of our financial statements; (vi) additional disclosure related to contract breaches and conditions for conversion pursuant to the put option agreement under contingency under Note 31 to our financial statements; (vii) disclosure relating to conversion terms of CCDs under Note 19 to our financial statements; and (viii) minor typographical and clerical changes. We have also made corresponding changes to reflect the changes in our financial statement to Item 3 and Item 5 of this Amendment No. 1. This Amendment No. 1 also revises “Part I, Item 6 – Directors, Senior Management and Employees – F. Disclosure of a Registrant’s Action to Recover Erroneously Awarded Compensation” to include a discussion of the Company’s conclusion with respect to the application of the Company’s Clawback Policy. Due to the amendment in presentation of CCDs in the financial statements filed with the Original Form 20-F, the Company has re-evaluated the effectiveness of the Company’s internal control over financial reporting as of March 31, 2024 and identified material weakness in the Company’s internal control over financial reporting that existed, relating to the classification of the CCDs. As a result, Item 15 of Original Form 20-F has been similarly amended in this Amendment No. 1 and we have added a risk factor with regards to the found material weakness under Item 3 of this Amendment No.1 See Item 3. — Risk Factors. — “We have identified material weakness in our internal control over financial reporting. If we are unable to maintain an effective system of internal control over financial reporting, we may not be able to accurately report our financial results or prevent or detect fraud. As a result, current and potential investors could lose confidence in our financial reporting, which could harm our business and have an adverse effect on our ADS price. This Amendment No. 1 includes currently dated certifications from the Chief Executive Officer and Chief Financial Officer, as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 (included in this Amendment No. 1 as Exhibits 12.1, 12.2, 13.1 and 13.2). Except as described above, this Amendment No. 1 does not amend, update or change any other items or disclosures in the Original Form 20-F and does not purport to reflect any information or events subsequent to the filing thereof. As such, this Amendment reflects all information as of the date the Original Form 20-F was filed, and the Company has not undertaken herein to amend, supplement or update any information contained in the Original Form 20-F to give effect to any subsequent events. Accordingly, this Amendment should be read in conjunction with the Original Form 20-F and any subsequent filings by the Company with the SEC.
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Registrant Name	SIFY TECHNOLOGIES LTD
Entity Central Index Key	0001094324
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Trading Symbol	SIFY
Entity Common Stock, Shares Outstanding	183,332,460
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	American Depositary Shares, each represented by One Equity Share, par value ₹ 10 per share
Security Exchange Name	NASDAQ
ICFR Auditor Attestation Flag	true
Auditor Name	Manohar Chowdhry & Associates
Auditor Firm ID	5341
Auditor Location	Chennai, India
Entity Address, Address Line One	TIDEL Park, 2nd Floor
Entity Address, Address Line Two	4, Rajiv Gandhi Salai
Entity Address, Address Line Three	Taramani
Entity Address, City or Town	Chennai
Entity Address, Country	IN
Entity Address, Postal Zip Code	600 113
Entity File Number	000-27663
Entity Incorporation, State or Country Code	K7
Document Accounting Standard	International Financial Reporting Standards
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	true
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	M.P.Vijay Kumar
Contact Personnel Email Address	vijaykumar.mp@sifycorp.com
Entity Address, Address Line One	TIDEL Park, 2nd Floor
Entity Address, Address Line Two	4, Rajiv Gandhi Salai
Entity Address, Address Line Three	Taramani
Entity Address, City or Town	Chennai
Entity Address, Country	IN
Entity Address, Postal Zip Code	600113
City Area Code	91
Local Phone Number	44-2254-0770

Consolidated Statement of Finan

Consolidated Statement of Financial Position ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Assets
Property, plant and equipment	₨ 32,210,394	$ 386,337	₨ 22,306,077
Right of Use Assets	7,257,692	87,050	5,689,423
Intangible assets	641,862	7,699	622,688
Other assets	4,256,687	51,055	4,540,098
Deferred contract costs	9,433	113	12,157
Other investments	1,203,862	14,439	1,044,020
Deferred tax assets	1,197,320	14,361	865,638
Total non-current assets	46,777,250	561,054	35,080,101
Inventories	3,393,317	40,700	1,941,923
Trade and other receivables, net	14,103,185	169,156	14,615,606
Contract assets	26,536	318	52,581
Deferred contract costs	161,845	1,941	127,566
Prepayments for current assets	685,529	8,222	741,129
Restricted cash	440,445	5,283	1,194,787
Other Bank Deposits	1,288,700	15,457	0
Cash and cash equivalents	4,105,489	49,242	3,650,446
Total current assets	24,205,046	290,319	22,324,038
Total assets	70,982,296	851,373	57,404,139
Equity
Share capital	1,846,146	22,143	1,841,168
Other Equity	2,723,924	32,671	0
Share premium	19,732,786	236,678	19,685,143
Share based payment reserve	352,514	4,228	361,184
Other components of equity	44,186	530	53,094
Accumulated deficit	(6,625,962)	(79,472)	(6,794,901)
Total equity attributable to equity holders of the Company	18,073,594	216,778	15,145,688
Liabilities
Borrowings	23,349,863	280,062	15,817,634
Lease liabilities	2,662,988	31,940	1,866,176
Employee benefits	159,949	1,918	129,903
Contract liabilities	3,053,428	36,623	2,323,958
Other liabilities	53,945	647	55,877
Total non-current liabilities	29,280,173	351,190	20,193,548
Borrowings	6,665,085	79,942	5,710,355
Lease Liabilities	379,851	4,556	585,003
Bank overdraft	486,888	5,840	951,504
Trade and other payable	14,012,773	168,072	12,845,558
Contract liabilities	2,083,932	24,995	1,972,483
Total current liabilities	23,628,529	283,405	22,064,903
Total liabilities	52,908,702	634,595	42,258,451
Total equity and liabilities	₨ 70,982,296	$ 851,373	₨ 57,404,139

Consolidated Statement of Incom

Consolidated Statement of Income ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares	Mar. 31, 2024 USD ($) $ / shares	Mar. 31, 2023 INR (₨) ₨ / shares	Mar. 31, 2022 INR (₨) ₨ / shares
Revenue
- Rendering of services	₨ 33,950,426	$ 407,207	₨ 30,449,944	₨ 25,659,626
- Sale of products	1,683,496	20,192	2,953,782	1,366,049
Total	35,633,922	427,399	33,403,726	27,025,675
Cost of goods sold and services rendered
- Rendering of services	(18,127,785)	(217,428)	(18,576,006)	(14,208,357)
- Sale of products	(4,250,216)	(50,977)	(2,803,423)	(1,833,699)
Total	(22,378,001)	(268,405)	(21,379,429)	(16,042,056)
Other income
- Profit on sale of property, plant and equipment (Net)	0	0	10,781	4,825
- Other income	184,613	2,214	121,059	125,903
Other income	184,613	2,214	131,840	130,728
Selling, general and administrative expenses	(6,499,562)	(77,957)	(5,733,634)	(4,943,575)
Depreciation and amortization	(4,773,414)	(57,253)	(3,971,865)	(3,283,452)
Impairment Loss on goodwill	0	0	0	(14,595)
Profit from operating activities	2,167,558	25,998	2,450,638	2,872,725
Finance income	337,723	4,051	222,905	73,577
Finance expenses	(2,153,242)	(25,826)	(1,652,522)	(1,098,096)
Net finance income / (expense)	(1,815,519)	(21,775)	(1,429,617)	(1,024,519)
Profit before tax	352,039	4,223	1,021,021	1,848,206
Income tax (expense) / benefit	(183,100)	(2,196)	(346,499)	(590,261)
Profit for the year	168,939	2,027	674,522	1,257,945
Attributable to:
Equity holders of the Company	168,939	2,027	674,522	1,257,945
Non-controlling interest	0	0	0	0
Profit for the year	₨ 168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Earnings per share
Basic earnings per share | (per share)	₨ 0.92	$ 0.01	₨ 3.69	₨ 6.89
Diluted earnings per share | (per share)	₨ 0.91	$ 0.01	₨ 3.64	₨ 6.73

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Profit or loss [abstract]
Profit for the year	₨ 168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Items that will not be reclassified to profit or loss
Remeasurements of the net defined benefit liability/asset	(19,673)	(236)	(55,783)	(22,062)
Items that may be reclassified to profit or loss
Exchange differences on translation of foreign operations	5,415	65	24,610	8,981
Total other comprehensive income, net of taxes	(14,258)	(171)	(31,173)	(13,081)
Total comprehensive income	154,681	1,856	643,349	1,244,864
Total comprehensive income attributable to:
Equity holders of the Company	154,681	1,856	643,349	1,244,864
Non-controlling interest
Total comprehensive income	₨ 154,681	$ 1,856	₨ 643,349	₨ 1,244,864

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - INR (₨) ₨ in Thousands	Total	Share capital [Member]	Share premium [Member]	Share based payment reserve [Member]	Other components of equity [Member]	Retained earnings /(accumulated deficit) [Member]	Equity attributable to owners of parent [Member]	Non-controlling interest [Member]	Compulsorily Convertible Debentures [Member]
Balance at the Beginning at Mar. 31, 2021	₨ 13,165,475	₨ 1,835,195	₨ 19,628,129	₨ 336,340	₨ 90,381	₨ (8,724,570)	₨ 13,165,475	₨ 0
Statement [Line Items]
Total comprehensive income for the year	1,244,864	0	0	0	(13,082)	1,257,946	1,244,864	0
Transactions with owners, recorded directly in equity
Shares issued on exercise of ESOP	42,992	5,043	37,949				42,992
Transaction costs related to equity	0						0
Transferred from share based payment reserve on exercise of ESOP	0		10,089	(10,089)			0
Share-based payment transactions	22,872
Balance at the Ending at Mar. 31, 2022	14,476,203	1,840,238	19,676,167	349,123	77,299	(7,466,624)	14,476,203	0
Statement [Line Items]
Total comprehensive income for the year	643,349	0	0	0	(31,173)	674,522	643,349	0
Transactions with owners, recorded directly in equity
Shares issued on exercise of ESOP	9,906	930	8,976				9,906
Transaction costs related to equity	(2,799)					(2,799)	(2,799)
Transferred from share based payment reserve on exercise of ESOP	6,968				6,968		6,968
Share-based payment transactions	12,061			12,061			12,061
Balance at the Ending at Mar. 31, 2023	15,145,688	1,841,168	19,685,143	361,184	53,094	(6,794,901)	15,145,688	0	₨ 0
Statement [Line Items]
Total comprehensive income for the year	154,681	0	0	0	(14,258)	168,939	154,681	0	0
Compulsorily Convertible Debentures presented as Equity	2,723,924	0	0	0	0	0	0	0	2,723,924
Transactions with owners, recorded directly in equity
Shares issued on exercise of ESOP	41,829	4,978	36,851	0			41,829		0
Transaction costs related to equity	0								0
Transferred from share based payment reserve on exercise of ESOP	0		10,792	(16,142)	5,350		0		0
Share-based payment transactions	7,472			7,472			7,472		0
Balance at the Ending at Mar. 31, 2024	₨ 18,073,594	₨ 1,846,146	₨ 19,732,786	₨ 352,514	₨ 44,186	₨ (6,625,962)	₨ 15,349,670	₨ 0	₨ 2,723,924

Consolidated Statements of Cash

Consolidated Statements of Cash Flows ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Statement [Line Items]
Profit for the year	₨ 168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Adjustments for:
Depreciation and amortization & Impairment of goodwill	4,773,414	57,253	3,971,865	3,298,047
(Gain) / loss on sale of property, plant and equipment	419	5	(10,783)	(4,825)
Provision for doubtful receivables/ advances	265,000	3,178	371,890	433,723
Stock compensation expense	7,472	82	16,494	22,885
Net finance (income) / expense	1,815,519	21,775	1,429,617	1,024,519
Unrealized (gain)/ loss on account of exchange differences	69,365	832	(42,660)	(15,509)
Amortization of leasehold prepayments	1,390	17	(1,515)	0
Tax expense	183,100	2,196	346,499	590,262
Cash flow from operating activities before working capital changes	7,284,618	87,365	6,755,929	6,607,047
Change in trade and other receivables	(481,267)	(5,772)	(400,481)	(4,080,446)
Change in inventories	(1,451,400)	(17,408)	465,280	(992,465)
Change in Contract Assets	26,045	312	(1,298)	(43,767)
Change in Contract Costs	(31,555)	(378)	178,528	(248,877)
Change in Contract Liabilities	840,918	10,086	706,485	1,282,743
Change in other assets	(1,477,571)	(17,722)	(789,470)	(301,328)
Change in trade and other payables	2,827,200	33,910	2,843,263	1,366,459
Change in Other Bank Deposits	(1,288,700)	(15,457)	0	0
Change in employee benefits	19,952	239	(57,047)	(69,815)
Cash generated from operations	6,268,240	75,175	9,701,189	3,519,551
Income taxes (paid)/ refund received	(1,284,867)	(15,404)	(1,362,951)	(1,274,883)
Net cash from / (used in) operating activities	4,983,373	59,771	8,338,238	2,244,668
Cash flows from / (used in) investing activities
Acquisition of property, plant and equipment	(11,121,455)	(133,392)	(11,616,131)	(6,801,252)
Expenditure on intangible assets			(417,466)	(333,867)
Proceeds from sale of property, plant and equipment	2,171	26	10,783	4,929
Investments in corporate debt securities & Equity	(153,640)	(1,843)	(546,886)	(263,904)
Finance income received	265,391	3,183	155,756	40,071
Amount paid for acquisition of right of use assets	(1,255,635)	(15,060)	(1,178,320)	(239,318)
Net cash from / (used in) investing activities	(12,263,168)	(147,086)	(13,592,264)	(7,593,341)
Cash flows from / (used in) financing activities
Proceeds from issue of shares on exercise of options (including share premium)	41,791	501	8,079	42,988
Proceeds from / (repayment) of borrowings (net)	4,628,405	55,514	4,849,485	3,537,074
Proceeds from issue of Compulsorily convertible debentures	6,000,000	71,965	1,980,000	2,020,000
Repayment of lease liabilities	(377,195)	(4,524)	(265,236)	(316,594)
Finance expenses paid	(2,849,121)	(34,173)	(1,627,907)	(1,113,528)
Net cash from / (used in) financing activities	7,443,880	89,283	4,944,421	4,169,940
Net increase / (decrease) in cash and cash equivalents	164,085	1,968	(309,605)	(1,178,733)
Cash and cash equivalents on April 1	3,893,729	46,702	4,202,018	5,378,388
Effect of exchange fluctuations on cash held	1,232	15	1,316	2,363
Cash and cash equivalents on March 31	₨ 4,059,046	$ 48,685	₨ 3,893,729	₨ 4,202,018

Reporting entity

Reporting entity	12 Months Ended
	Mar. 31, 2024
Disclosure of reporting entity [Abstract]
Reporting entity	1. Reporting entity Sify Technologies Limited (‘Sify’ or ‘the Company’) is a Company domiciled in India. The address of the Company’s registered office is 2nd Floor, Tidel Park, 4, Rajiv Gandhi Salai, Taramani, Chennai – 600113, India. The Company and its subsidiaries Sify Technologies (Singapore) Pte. Limited, Sify Technologies North America Corporation, Sify Data and Managed Services Limited, Sify Infinit Spaces Limited, Sify Digital Services Limited , Print House (India) Private Limited and Patel Auto Engineering Company India Private Limited Network- Connectivity Data Center services and Digital Services which include Cloud and Managed services, Applications Integration services and Technology Integration services. The Company was incorporated on December 12, 1995 and its ADRs are listed on the NASDAQ Capital Market. The financial statements are for the Group consisting of Sify Technologies Limited (the 'Company') and its subsidiaries.

Basis of preparation

Basis of preparation	12 Months Ended
	Mar. 31, 2024
Disclosure of Basis of preparation [Abstract]
Basis of preparation	2. Basis of preparation a. Statement of compliance The accompanying Consolidated Financial Statements of the Group have been prepared in accordance with the International Financial Reporting Standards (IFRS) and its interpretations as issued by the International Accounting Standards Board (IASB). These Consolidated Financial Statements have been approved for issue by the Board of Directors on January 13, 2025 . b. Basis of measurement These Consolidated Financial Statements have been prepared on the historical cost basis except for the following: · Derivative financial instruments are measured at fair value · Financial instruments at fair value through profit or loss are measured at fair value. · Financial assets at fair value through other comprehensive income are measured at fair value · Share-based payments · The defined benefit asset is recognized as the net total of the plan assets, plus unrecognized past service cost and unrecognized actuarial losses, less unrecognized actuarial gains and the present value of the defined benefit obligation. · In relation to lease prepayments, the initial fair value of the security deposit is estimated as the present value of the refundable amount, discounted using the market interest rates for similar instruments. The difference between the initial fair value and the refundable amount of the deposit is recognized as a Right of Use Asset and present value of lease liability The above items have been measured at fair value and the methods used to measure fair values are discussed further in Note 4. c. Functional and presentation currency Items included in the financial statements of each Group entity are measured using the currency of the primary economic environment in which the entity operates (“the functional currency”). Indian rupee is the functional currency of Sify, its domestic subsidiaries. The U.S. dollar is the functional currency of Sify’s foreign subsidiaries i.e. Sify Technologies North America Corporation and Sify Technologies (Singapore) Pte. Ltd. located in North America, United States of America and in Singapore. The Consolidated Financial Statements are presented in Indian Rupees which is the Group’s presentation currency. All financial information presented in Indian Rupees has been rounded up to the nearest thousand except where otherwise indicated. Convenience translation : Solely for the convenience of the reader, the financial statements as of and for the year ended March 31, 2024 have been translated into United States dollars (neither the presentation currency nor the functional currency of the Group) based on the reference rate in the City of Mumbai on March 31, 2024, for cable transfers in Indian rupees as published by the Reserve Bank of India which was ₹ 83.3739 per $1.00. No representation is made that the Indian rupee amounts have been, could have been or could be converted into United States dollar at such a rate or at any other rate on March 31, 2024 or at any other date. d. Use of estimates and judgments The preparation of Consolidated Financial Statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, the disclosures of contingent assets and contingent liabilities at the date of financial statements, income and expenses during the period. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in future periods which are affected. Application of accounting policies that require critical accounting estimates, judgments and assumptions having the most significant effect on the amounts recognized in the financial statements are : · Useful lives of property, plant and equipment (Note 3 e and Note 5) · Useful lives of intangible assets (Note 3 g and Note 6) · Estimate of Lease term and measurement of Right of Use Assets and Lease Liabilities (Note 3 h, 7) · Identification of performance obligation and timing of satisfaction of performance obligation, measurement of transaction price on revenue recognition (Note 3 o) · Measurement of the recoverable amounts of cash-generating units containing goodwill (Note 3 k and Note 6) · Utilization of tax losses and computation of deferred taxes (Note 3 r, 11) · Measurement of defined employee benefit obligations (Note 17) · Measurement of share-based payments (Note 3 m, 27) · Valuation of financial instruments (Note 3 c, 4, 34 and 33) · Provisions and contingencies (Note 3 n and 31) · Expected Credit losses on Financial Assets (Note 3 c, 13) · Impairment testing ( ote 3 k ) Amendment to Form 20-F for the year ended March 31, 2024: Sify Infinit Spaces Limited, a subsidiary Company of Sify Technologies Limited had issued Compulsorily Convertible Debentures (“CCDs”) to Kotak Special Situation Fund and Kotak Data Center Fund in amounts of Rs.4,000 million and Rs.6,000 million, respectively. The CCDs issued to Kotak Special Situations Fund are backed by a Put Option Agreement with the holding Company M/s Sify Technologies Limited. These CCDs carry an obligation to pay a fixed interest of 6% p.a. Previously, the Company presented these CCDs as financial liabilities in the financial statements until the fixed number of shares to be issued upon conversion of the CCDs was determined. Subsequently, once the fixed number of shares to be issued upon conversion was determined, these CCDs were presented as equity. The Company assessed and concluded that certain terms in the arrangement are contingent, which was not to be considered while presenting the CCDs in the financial statements as per IAS 32. The Company has recognized the entire interest paid as an expense in the Consolidated Statement of Income as there is an unconditional obligation on the Company to make the interest payments. The Company re-evaluated the presentation of Compound Financial Instruments in accordance with IAS 32 and concluded that a change in presentation is required as below: · The present value of the future interest obligation should be presented as a financial liability. · The residual value after deducting the financial liability component identified above is to be evaluated under Para 16 or 16A/16B of IAS 32 as may be applicable, for determining whether it is a financial liability or equity. Therefore, the CCDs issued to Kotak Special Situations Fund are to be presented as f l t s upon issue of equity shares in the future. For additional information, see Note 19 herein. The Company has amended the consolidated financial statements for the years ended March 31, 2024 and March 31, 2023. These amendments impact the Consolidated Statement of Financial Position, Consolidated Statement of Income, Consolidated Statement of Cash Flows and the previously reported earnings per share amounts. The following tables present the impact on previously reported amounts in specific line items in the consolidated financial statements for the years ended March 31, 2024 and March 31, 2023. Changes in Consolidated Statement of Financial Position (In thousands of Rupees): As per Original Form 20-F As per Form 20-F/A March 31, March 31, 2023 March 31, March 31, 2023 Other Equity 8,800,000 2,000,000 2,723,924 - Accumulated deficit (6,745,965 ) (6,625,962 ) Borrowings (non-current) 17,608,315 13,817,634 23,349,863 15,817,634 Borrowings (Current) 6,450,561 6,665,085 Changes in Consolidated Statement of Income for the year ended March 31, 2024 (In thousands of Rupees): As per Original Form 20-F As per Form 20-F/A Profit from operating activities 2,167,558 2,167,558 Net finance expense (1,935,522 ) (1,815,519 ) Profit/(Loss) before Tax 232,036 352,039 Taxes (183,100 ) (183,100 ) Profit/(Loss) After Tax 48,936 168,939 Changes in Other Figures for the year ended March 31, 2024 (In Rupees) : As per Original Form 20-F As per Form 20-F/A Basic earnings per Share 0.27 0.92 Diluted earnings per share 0.26 0.91 Summary of Amendment (In thousands of Rupees): Particulars 2022-23 2023-24 Consolidated Statement of Financial Position Decrease in Other Equity 2,000,000 6,076,076 Decrease in Accumulated Deficit 120,003 Increase/(Decrease) in Borrowings (non-current liabilities) 2,000,000 5,741,548 Increase/(Decrease) in Borrowings (current liabilities) 214,524 Consolidated Statement of Income Decrease in Finance expense 120,003 Increase in Profit before tax 120,003 Increase in Earnings per share Basic earnings per share 0.65 Diluted earnings per share 0.65

Material accounting policies

Material accounting policies	12 Months Ended
	Mar. 31, 2024
Disclosure of Significant accounting policies [Abstract]
Material accounting policies	3. Material accounting policies The accounting policies set out below have been applied consistently to all periods presented in these Consolidated Financial Statements a. Basis of consolidation The financial statements of the Group companies are consolidated on a line-by-line basis. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated. These financial statements are prepared by applying uniform accounting policies in use at the Group. Subsidiaries are entities controlled by the Company. Control exists when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Thus, the Company controls an investee if and only if the Company has all the following: (a) power over the investee; (b) exposure, or rights, to variable returns from its involvement with the investee; and (c) the ability to use its power over the investee to affect the amount of the Company’s returns. Generally, there is a presumption that majority of voting rights results in control. To support this presumption and when the Group has less than a majority of voting of similar rights of an investee, the group considers all relevant facts and circumstances in assessing whether it has power over an investee. The financial statements of subsidiaries are consolidated from the date that control commences until the date that control ceases. The accounting policies of subsidiaries have been changed where necessary to align them with the policies adopted by the Group. b. Foreign currency (i) Foreign currency transactions and balances Transactions in foreign currencies are initially recognized in the financial statements using exchange rates prevailing on the date of transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the relevant functional currency at the exchange rates prevailing at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. Non-monetary assets and liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. Foreign currency differences arising on translation are recognized in the income statement for determination of net profit or loss during the period. (ii) Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to the functional currency at exchange rates at the reporting date. The income and expenses of foreign operations and cash flows are translated to Indian Rupees using average exchange rates during the period. Any differences arising on such translation are recognized in other comprehensive income. Such differences are included in the foreign currency translation reserve “FCTR” within other components of equity. When a foreign operation is disposed of, in part or in full, the relevant amount in the FCTR is transferred to profit or loss. c. Financial instruments (i) Financial Assets Financial assets comprise of investments in equity and debt securities, trade and other receivables, cash and cash equivalents and other financial assets. Initial recognition: All financial assets are recognized initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognized on the trade date, i.e., the date that the Group commits to purchase or sell the asset. Subsequent measurement: Financial assets measured at amortized cost: Financial assets held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding are measured at amortised cost using effective interest rate (EIR) method. The EIR amortisation is recognized as finance income in the Statement of Income. The Group while applying above criteria has classified the following financial assets at amortised cost - Trade receivables - Other financial assets. - Investment in debt securities Financial assets at fair value through other comprehensive income (FVTOCI): Financial assets that are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding are subsequently measured at FVTOCI. Fair value movements in financial assets at FVTOCI are recognized in other comprehensive income. Equity instruments held for trading are classified as at fair value through profit or loss (FVTPL). For other equity instruments the Group classifies the same as at FVTOCI or FVTPL. The classification is made on initial recognition and is irrevocable. Fair value changes on equity investments at FVTOCI, excluding dividends, are recognized in other comprehensive income (OCI). Financial assets at fair value through profit or loss (FVTPL): Financial assets are measured at fair value through profit or loss if it does not meet the criteria for classification as measured at amortised cost or at fair value through other comprehensive income. All fair value changes are recognized in the Statement of Income. Derecognition of financial assets: Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire or the financial asset is transferred and the transfer qualifies for derecognition. On derecognition of a financial asset in its entirety, the difference between the carrying amount (measured at the date of derecognition) and the consideration received (including any new asset obtained less any new liability assumed) shall be recognized in the Statement of Income. Impairment of financial assets: Trade receivables, contract assets, lease receivables under IFRS 9, investments in debt instruments that are carried at amortised cost, investments in debt instruments that are carried at FVTOCI are tested for impairment based on the expected credit losses for the respective financial asset. Trade receivables An impairment analysis is performed at each reporting date. The expected credit losses over lifetime of the asset are estimated by adopting the simplified approach using a provision matrix which is based on historical loss rates reflecting current condition and forecasts of future economic conditions. In this approach assets are grouped on the basis of similar credit characteristics such as industry, customer segment and other factors which are relevant to estimate the expected cash loss from these assets. Other financial assets Other financial assets are tested for impairment based on significant change in credit risk since initial recognition and impairment is measured based on probability of default over the lifetime when there is significant increase in credit risk. (ii) Financial liabilities Financial liabilities are initially recognized at fair value and any transaction cost that are attributable to the acquisition of the financial liabilities except financial liabilities at fair value through profit or loss which are initially measured at fair value. Subsequent measurement: The financial liabilities are classified for subsequent measurement into following categories: - at amortised cost - at fair value through profit or loss Financial liabilities at amortised cost The Group is classifying the following financial liabilities at amortised cost; a) Borrowings b) Finance lease obligations c) Trade and other payables d) Other financial liabilities Amortised cost for financial liabilities represents amount at which financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. Financial liabilities at fair value through profit or loss Financial liabilities held for trading are measured at FVTPL. Derecognition of financial liabilities: A financial liability shall be derecognized when, and only when, it is extinguished i.e. when the obligation specified in the contract is discharged or cancelled or expires. Compound Financial Instrument: The terms of a non-derivative compound financial instrument, such as convertible debentures including the CCDs, are evaluated to determine whether it contains both a liability and an equity component. Such components are classified as financial liabilities, financial assets or equity instruments in accordance with the substance of the contractual arrangement. Interest, dividends and gains relating to the component that is a financial liability is recognized as income or expense in profit or loss. Distribution to holders of equity instruments is recognized directly in equity. (iii) Derivative financial instruments Foreign exchange forward contracts and options are entered into by the Group to mitigate the risk of changes in foreign exchange rates associated with certain payables, receivables and forecasted transactions denominated in certain foreign currencies. The group also enters into cross currency interest rate swaps for hedging the risk against variability in cash flows of its term loan. These derivative contracts do not qualify for hedge accounting under IFRS 9 and are initially recognized at fair value on the date the contract is entered into and subsequently re-measured at their fair value. Gains or losses arising from changes in the fair value of the derivative contracts are recognized immediately in profit or loss. (iv) Offsetting of Financial Assets and Financial Liabilities Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group has a legal right to offset the amounts and intends either to settle on a net basis or to realize the assets and settle the liability simultaneously. (v) Reclassification of financial assets The Group determines classification of financial assets and liabilities on initial recognition. After initial recognition, no reclassification is made for financial assets which are categorized as equity instruments at FVTOCI and financial assets or liabilities that are specifically designated as FVTPL. For financial assets which are debt instruments, a reclassification is made only if there is a change in the business model for managing those assets. Changes to the business model are expected to be very infrequent. The management determines change in the business model as a result of external or internal changes which are significant to the Group’s operations. A change in the business model occurs when the Group either begins or ceases to perform an activity that is significant to its operations. If the Group reclassifies financial assets, it applies the reclassification prospectively from the reclassification date which is the first day of the immediately next reporting period following the change in business model. The Group does not restate any previously recognized gains, losses (including impairment gains or losses) or interest. d. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or share options are recognized as a deduction from equity, net of any tax effects. e. Property, plant and equipment Property, Plant and Equipment is stated at cost less accumulated depreciation and where applicable accumulated impairment losses. Cost of an item of property, plant and equipment comprises its purchase price, including import duties and non-refundable purchases taxes, after deducting trade discounts and rebates and includes expenditure directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, direct labour and any other costs directly attributable to bringing the asset to a working condition for its intended use, and the costs of dismantling and removing the items and restoring the site on which they are located. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of Property, Plant and Equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of Property, Plant and Equipment are determined by comparing the proceeds from disposal with the carrying amount of Property, Plant and Equipment and are recognized net within “other income / other expenses” in the Statement of Income. (i) Subsequent costs The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group and its cost can be measured reliably. The carrying amount of the replaced part is de-recognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in statement of income during the period in which it is incurred. (ii) Depreciation Depreciation is recognized in the Statement of Income on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment considering residual value to be zero. Depreciation on contract-specific assets are charged co- terminously over the contract period. Management’s estimated useful lives for the year ended March 31, 2024 and March 31, 2023 were as follows: Estimate of useful life in years Buildings comprising Civil structure, etc 28 Improvements forming part of the Building 5 Plant and machinery comprising computers, servers etc. 3 - Plant and machinery comprising other items 3-8 Furniture and fittings 5 Office equipment 5 Motor vehicles 3 Depreciation is not recorded on construction-in-progress until construction and installation are complete and the asset is ready for its intended use. The depreciation method, useful lives and residual value are reviewed at each of the reporting date f. Business combinations (i) Business combinations Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires the identifiable intangible assets and contingent consideration to be fair valued in order to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. These valuations are conducted by independent valuation experts. Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3(Revised). The cost of acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition. The cost of acquisition also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Transactions costs that the group incurs in connection with a business combination such as finder’s fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed. The acquisition of an asset or a group of assets that does not constitute a ‘business’ as per IFRS 3 is accounted for by identifying and recognizing the individual identifiable assets acquired and liabilities assumed. The cost of the group is allocated to such individual identifiable assets and liabilities on the basis of their relative fair values on the date of purchase. Business combinations involving entities or businesses under common control have been accounted for using the pooling of interests method. (ii) Goodwill Goodwill represents the cost of a business acquisition in excess of the Group's interest in the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. When the excess is negative (negative goodwill), the Group reassesses the identification and measurement of identifiable assets, liabilities and contingent liabilities, and the measurement of the cost of acquisition, and recognizes any remaining excess in profit or loss immediately on acquisition. Subsequent measurement Goodwill is measured at cost less accumulated impairment losses. g. Other intangible assets Other intangible assets that are acquired by the Group, which have finite useful lives, are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the intangible asset. (i) Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, are recognized in profit or loss as incurred. (ii) Amortization of intangible assets with finite useful lives Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use. The estimated useful lives for the current and previous year are as follows: Estimate of useful life in years Software 1 – 3 Undersea cable capacity 12 Other Intangibles 3 – 5 Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. h. Leases The Group as a lessee The Group’s lease asset classes primarily consist of leases for land and buildings. The group assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the group assesses whether: (1) the contract involves the use of an identified asset (2) the group has substantially all of the economic benefits from use of the asset through the period of the lease and (3) the group has the right to direct the use of the asset. At the date of commencement of the lease, the Group recognizes a right-of-use asset (“ROU”) and a corresponding lease liability for all lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease. Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU assets and lease liabilities includes these options when it is reasonably certain that they will be exercised. The right-of-use assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset. Right of use assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates in the country of domicile of the leases. Lease liabilities are remeasured with a corresponding adjustment to the related right of use asset if the group changes its assessment if whether it will exercise an extension or a termination option. Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash flows. The Group as a lessor Leases for which the group is a lessor is classified as a finance or operating lease. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sub-lease separately. The sublease is classified as a finance or operating lease by reference to the right-of-use asset arising from the head lease. For operating leases, rental income is recognized on a straight line basis over the term of the relevant lease. i. Inventories Inventories comprising traded hardware and software are measured at the lower of cost (determined using first-in first-out method) and net realizable value. Cost comprises cost of purchase and all directly attributable costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. j. Contract assets/liability Contract Assets (Unbilled revenue) represents revenue in excess of billing. Contract Liability (Deferred income) represents unserviced portion of billed contracts. k. Impairment of non-financial assets The carrying amounts of the Group’s non-financial assets, other than inventories and deferred tax assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”). An impairment loss is recognized if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit or group of units on a pro rata basis. Reversal of impairment loss An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized directly in other comprehensive income and presented within equity. l. Employee benefits Employee benefits are accrued in the period in which the associated services are rendered by employees of the Group, as detailed below: (a) Defined contribution plan (Provident fund) Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. The Group makes specified monthly contribution towards Government administered provident fund scheme. The Group also contributes to 401(K) plans on behalf of eligible employees. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit and loss in the periods during which the related services are rendered by employees. (b) Defined benefit plans (Gratuity) In accordance with applicable Indian laws, the Group provides for a lump sum payment to eligible employees, at retirement or termination of employment based on the last drawn salary and years of employment with the Group. The gratuity fund is managed by the Life Insurance Corporation of India (LIC). The Group's net obligation in respect of defined benefit plan is calculated by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting any unrecognized past service cost and the fair value of any plan assets. The discount rate is the yield at the reporting date on risk free Government bonds that have maturity dates approximating the terms of the Group’s obligations. The calculation is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recognized asset is limited to the total of any unrecognized past service costs and the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest), are recognized in other comprehensive income and presented within equity. Remeasurements are not reclassified to profit or loss in subsequent periods. Service costs, net interest expenses and other expenses related to defined benefit plans are recognized in profit or loss. (c) Short term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. (d) Compensated leave of absence The employees of the Group are entitled to compensated absence. The employees can carry forward a portion of the unutilized accrued absence and utilize it in future periods or receive cash compensation at retirement or termination of employment for the unutilized accrued compensated absence. The Group recognizes an obligation for compensated absences in the period in which the employee renders the services. The Group provides for the expected cost of compensated absence in the Statement of Income as the additional amount that the Group expects to pay as a result of the unused entitlement that has accumulated based on actuarial valuations carried out by an independent actuary at the balance sheet date. m. Share-based payment transactions The fair value of options on grant date, (equity-settled share based payments) granted to employees is recognized as an employee expense, with a corresponding increase in equity, over the period in which the options are vested. The increase in equity recognized in connection with a share based payment transaction is presented as a separate component in equity. The amount recognized as an expense is adjusted to reflect the actual number of share options that vest. In respect of options whose terms and conditions are modified, the Group includes the incremental fair value of the options in the measurement of the amounts recognized for services received from the employees. The incremental fair value is the difference between the fair value of the modified option and that of the original option both estimated as at the date of the modification. If the modification occurs during the vesting period, the incremental fair value granted is included in the measurement of the amount recognized for services received over the period from the modification date until the date when the modified equity instruments vest, in addition to the amount based on the grant date fair value of the original equity instruments, which is recognized over the remainder of the original vesting period. If the modification occurs after vesting date, the incremental fair value granted is recognized immediately, or over the vesting period if the employee is required to complete an additional period of service before becoming unconditionally entitled to those modified equity instruments. n. Provisions Provisions are recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. A provision for onerous contracts is recognized when the expected benefits to be derived by the Group from a contract are lower than the unavoidable cost of meeting its obligations under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established, the Group recognizes any impairment loss on the assets associated with that contract. o. Revenue Recognition The Group derives revenue from converged ICT solutions comprising Network- Connectivity services, Data Center services and Digital Services which includes cloud and managed services, applications integration services and technology integration services. The Group recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services excluding the amount collected on behalf of third parties. The revenue recognition in respect of the various streams of revenue is described as follows i) Network services Revenue from Network Connectivity services includes Data network services and Voice services. Network services primarily include revenue from connectivity services, NLD/ILD services and to a lesser extent, revenues from the setup and installation of connectivity links. The group provides connectivity for a fixed period of time at a fixed rate regardless of usage. Revenue from Network services are series of distinct services. The performance obligations are satisfied overtime. Service revenue is recognized when services are provided, based upon period of time. The setup and installation of connectivity links are deferred and recognized over

Determination of fair values

Determination of fair values	12 Months Ended
	Mar. 31, 2024
Disclosure of Determination of fair values [Abstract]
Determination of fair values	4. Determination of fair values A number of the Group’s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place either in the principal market for the asset or liability or in the absence of a principal market, in the most advantageous market for the asset or liability. The principal market or the most advantageous market must be accessible to the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy based on the lowest level input that is significant to the fair value measurement as a whole. The fair value hierarchy is described as below: Level 1 - unadjusted quoted prices in active markets for identical assets and liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - unobservable inputs for the asset or liability. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, the Group determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization at the end of each reporting period. For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of fair value hierarchy. Fair values have been determined for measurement and / or disclosure purposes based on the following methods. When applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability. (i) Property, plant and equipment The fair value of property, plant and equipment recognized as a result of a business combination is an estimated amount for which a property could be exchanged on the date of acquisition in an orderly transaction between market participants. The fair value of items of plant, equipment, fixtures and fittings is based on the market approach and cost approach using quoted market prices for similar items when available and replacements costs when appropriate. (ii) Inventories The fair value of inventories acquired in a business combination is determined based on the estimated selling price in the ordinary course of business less the estimated costs of completion and sale, and a reasonable profit margin based on the effort required to complete and sell the inventories. (iii) Intangible assets The fair value of intangible assets acquired in the business combinations is based on discounted cash flows expected to be derived from the use and eventual sale of assets (terminal value). (iv) Investments in equity and debt securities The fair value is determined by reference to their quoted price at the reporting date. In the absence of quoted price, the fair value of the financial asset is measured using valuation techniques. (v) Trade and other receivables The fair value of trade and other receivables expected to be realized beyond twelve months, excluding construction contracts in progress, is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date. However in respect of such financial instruments, fair value generally approximates the carrying amount due to the short term nature of such assets. This fair value is determined for disclosure purposes or when acquired in a business combination. (vi) Derivatives The fair value of forward exchange contracts is based on their quoted price, if available. If a quoted price is not available, the fair value is estimated by discounting the difference between the contractual forward price and the current forward price for the residual maturity of the contract using a risk free interest rate (based on Government bonds). The fair value of foreign currency option contracts is determined based on the appropriate valuation techniques, considering the terms of the contract. Fair values reflect the credit risk of the instrument and include adjustments to take account of the credit risk of the Group entity and the counter party when appropriate. The fair value of the cross currency swaps (principal only swaps) and interest rate swaps is determined based on the discounting of the future cash flows at the market rates existing on the reporting date. (vii) Non derivative financial liabilities Fair value, which is determined for disclosure purposes, is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the reporting date. For finance leases, the market rate of interest is determined by reference to similar lease agreements. (viii) Share-based payment transactions The fair value of employee stock options is measured using the Black-Scholes method. Measurement inputs include share price on grant date, exercise price of the instrument, expected volatility (based on weighted average historic volatility adjusted for changes expected due to publicly available information), expected term of the instrument (based on historical experience and general option holder behavior), expected dividends, and the risk free interest rate (based on Government bonds).

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2024
Disclosure of property, plant and equipments [Abstract]
Property, plant and equipment	5. Property, plant and equipment The following table presents the changes in property, plant and equipment during the year ended March 31, 2024 Cost Accumulated depreciation Particulars As of April 1, 2023 Additions Deletions Reclassification * As of March 31, 2024 As of April 1, 2023 Depreciation for the year Deletions Reclassification As of March 31, 2024 Carrying amount as of March 31, 2024 Freehold Land 206,867 - - 206,867 - - - - 206,867 Building 6,238,669 3,273,178 27 4,420,100 13,931,920 1,964,842 1,194,556 26 2,003,600 5,162,972 8,768,948 Plant and machinery 21,303,005 2,710,939 11,692 24,002,252 12,393,855 1,934,332 9,223 14,318,964 9,683,288 Computer equipment 2,037,261 163,271 16,879 2,183,653 1,780,677 160,078 16,820 1,923,935 259,718 Office equipment 2,106,995 265,633 570 2,372,058 1,180,336 289,494 567 1,469,263 902,795 Furniture and fittings 4,590,427 2,706 178 (4,420,100 ) 172,855 2,161,696 617 154 (2,003,600 ) 158,559 14,296 Vehicles 9,721 3,141 4 12,858 9,697 4 9,693 3,165 Total 36,492,945 6,418,868 29,350 - 42,882,463 19,491,103 3,579,077 26,794 - 23,043,386 19,839,077 Add: Construction in progress 12,371,317 Total 36,492,945 6,418,868 29,350 - 42,882,463 19,491,103 3,579,077 26,794 - 23,043,386 32,210,394 * The Company incurred costs on Improvements comprising expenses for building interiors, electrical work, etc, which become an integral part of the building. These expenses are incurred to make the civil structure of the building ready for the intended use. These expenses on improvement are capitalized and depreciated over its estimated useful life of 5 years in accordance with the accounting policy consistently applied by the Company. The Company believes that it is more appropriate to disclose such improvements as a part of Buildings rather than as part of Furniture and Fittings. Hence the cost of such Improvements and the accumulated depreciation thereon, as on April 1, 2023 has been transferred as part of Building for a better presentation. The following table presents the changes in property, plant and equipment during the year ended March 31, 2023 Cost Accumulated depreciation Particulars As of April 1, 2022 Additions Deletions As of Mar ch 2023 As of April 1, 2022 Depreciation for the year Deletions As of Mar ch 2023 Carrying amount as of March 31, 2023 Freehold Land 147,176 59,691 - 206,867 - - - - 206,867 Building 4,944,478 1,304,500 10,309 6,238,669 1,058,496 916,646 10,300 1,964,842 4,273,827 Plant and machinery 17,512,223 3,839,433 48,651 21,303,005 10,842,235 1,600,493 48,873 12,393,855 8,909,150 Computer equipment 1,863,469 191,867 18,075 2,037,261 1,630,581 167,923 17,827 1,780,677 256,584 Office equipment 1,695,295 411,700 - 2,106,995 909,833 270,508 5 1,180,336 926,659 Furniture and fittings 4,589,404 1,500 477 4,590,427 2,161,280 901 485 2,161,696 2,428,731 Vehicles 9,721 - - 9,721 9,697 9,697 24 Total 30,761,766 5,808,691 77,512 36,492,945 16,612,122 2,956,471 77,490 19,491,103 17,001,842 Add: Construction in progress 5,304,235 Total 30,761,766 5,808,691 77,512 36,492,945 16,612,122 2,956,471 77,490 19,491,103 22,306,077 Capital Commitments As of March 31, 2024 and 2023, the Company had committed to spend approximately ₹ 9,352,551 and ₹ 10,678,787 respectively, under agreements to purchase property, plant and equipment. Construction in progress Amounts paid towards acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of property, plant and equipment that are not available for use are disclosed under construction-in-progress. Security As of March 31, 2024 property, plant and equipment with a carrying amount of ₹ 12,260,778 (March 31, 2023: ₹ 16,910,327) are subject to a registered charge to secure bank borrowings. Capitalized borrowing costs Borrowing costs capitalized during the year amounted to ₹ 514,022 (March 2023, ₹ 149,297)

Intangible assets

Intangible assets	12 Months Ended
	Mar. 31, 2024
Disclosure Of Intangible Assets And Goodwill Explanatory [Abstract]
Intangible assets	6. Intangible assets Intangible assets comprise the following: March 31, 202 4 March 31, 202 3 Other intangible assets 641,862 622,688 641,862 622,688 Other intangibles The following table presents the changes in intangible assets during the years ended March 31, 2024 and 2023. Bandwidth Capacity Software License fees Total (A) Cost Balance as of April 01, 2022 736,388 1,903,705 78,000 2,718,093 Acquisitions during the year 36,900 383,475 - 420,375 Disposals during the year - - - - Balance as of March 31, 2023 773,288 2,287,180 78,000 3,138,468 Acquisitions during the year - 508,172 - 508,172 Adjustment - - - - Disposals during the year - 256 - 256 Balance as of March 31, 2024 773,288 2,795,096 78,000 3,646,384 (B) Amortization Balance as of April 01, 2022 587,178 1,452,746 43,439 2,083,363 Amortization for the year 95,319 333,935 3,163 432,417 Impairment loss on intangibles Balance as of March 31, 2023 682,497 1,786,681 46,602 2,515,780 Amortization for the year 89,216 396,530 3,150 488,896 Disposals during the year 154 154 Balance as of March 31, 2024 771,713 2,183,057 49,752 3,004,522 (C) Carrying amounts As of April 01, 2022 149,210 450,959 34,561 634,730 As of March 31, 2023 90,791 500,499 31,398 622,688 As of March 31, 2024 1,575 612,039 28,248 641,862 Intangible assets that were fully impaired / amortised were removed from the block. Capital commitments The Company had not committed to spend any amount under agreements to purchase intangible assets during the year ending March 31, 2024 and 2023.

Right of use assets

Right of use assets	12 Months Ended
	Mar. 31, 2024
Presentation of leases for lessee [abstract]
Right of use assets	7. Right of use assets Following are the changes in the carrying value of right of use assets for the year ended March 31, 2024: Category of ROU asset Particulars Land Building P&M IRU Total Balance as of April 1, 202 3 2,850,345 1,927,648 349,874 561,556 5,689,423 Additions 861,343 1,017,867 26,940 387,074 2,293,224 Adjustments - (8,775 ) (10,739 ) - (19,514 ) Depreciation (39,966 ) (395,760 ) (122,064 ) (1,47,651 ) (705,441 ) Balance as of March 31, 202 4 3,671,722 2,540,980 244,011 800,979 7,257,692 Following are the changes in the carrying value of right of use assets for the year ended March 31, 2023: Category of ROU asset Particulars Land Building P&M IRU Total Balance as of April 1, 2022 1,783,510 1,594,112 480,501 554,591 4,412,714 Additions 1,085,331 681,500 7,468 85,387 1,859,686 Adjustments - - - - - Depreciation (18,496 ) (347,964 ) (138,095 ) (78,422 ) (582,977 ) Balance as of March 31, 2023 2,850,345 1,927,648 349,874 561,556 5,689,423 Particulars March 31, 2024 March 31, 2023 Current lease liabilities 379,851 585,003 Non-current lease liabilities 2,662,988 1,866,176 Total 3,042,839 2,451,179 The following is the movement in lease liabilities during the Year ended Particulars March 31, 2024 March 31, 2023 Balance as of April 1, 2,451,179 2,207,403 Additions 993,651 596,842 Finance cost accrued during the period 253,316 278,697 Deletions (19,503 ) - Payment of lease liabilities (633,420 ) (640,714 ) Fair value adjustment (3,813 ) 4,575 Translation difference 1,429 4,376 Balance as of March 31, 3,042,839 2,451,179 The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2024 and March 31, 2023 on an undiscounted basis (including finance expenses): Particulars March 31, 2024 March 31, 2023 Less than one year 587,695 585,790 One to five years 1,304,681 1,343,804 More than five years 6,696,273 3,773,736 Total 8,588,649 5,703,330

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2024
Disclosure Of Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	8. Cash and cash equivalents Cash and cash equivalents as per consolidated statement of financial position, as of March 31, 2024 amounted to ₹ 4,105,489 (March 31, 2023: ₹ 3,650,446 and March 31, 2022: ₹ 3,781,978 ). This excludes cash-restricted of ₹ 440,445 (March 31, 2023: ₹ 1,194,787 and March 31, 2022: ₹ 792,035), representing deposits held under lien against working capital facilities availed and bank guarantees given by the Group towards future performance obligations. (a) Restricted cash March 31, 2024 March 31, 2023 March 31, 2022 Current Bank deposits held under lien against borrowings / guarantees from banks / Government authorities 440,445 1,194,787 792,035 Total restricted cash 440,445 1,194,787 792,035 (b) Non restricted cash Current Cash and bank balances 4,105,489 3,650,446 3,781,978 Other bank deposits (maturity period more than 3 months) 1,288,700 - - Total Non restricted cash 5,394,189 3,650,446 3,781,978 Total cash (a+b) 5,834,634 4,845,233 4,574,013 Bank overdraft used for cash management purposes (486,888 ) (951,504 ) (371,995 ) Other bank deposits (maturity period more than 3 months) (1,288,700 ) - - Cash and cash equivalents for the statement of cash flows 4,059,046 3,893,729 4,202,018

Contract balances

Contract balances	12 Months Ended
	Mar. 31, 2024
Disclosure Of Contract balances and Other liabilities Explanatory [Abstract]
Contract balances	9. Contract balances The following table provides information about receivables, contract assets and contract liabilities from the contracts with the customers Particulars March 2024 March 2023 Trade Receivables 10,155,223 11,345,542 Contract Assets – Unbilled Revenue 26,536 52,581 Contract liabilities – Deferred Income Current contract liabilities 2,083,932 1,972,483 Non-current contract liabilities 3,053,428 2,323,958 Total 5,137,360 4,296,441 The following table provides the movement in contract assets (unbilled revenue) for the year ended March 31, 2024 and March 31, 2023: Particulars March 31, 2024 March 31, 2023 Balance as of April 1 52,581 51,283 Add: Revenue recognized during the year 27,223 51,111 Less: Invoiced during the year (53,315 ) (51,312 ) Add: Translation gain or (loss) 47 1,499 Balance as of March 31 26,536 52,581 The /following table provides the movement in contract liabilities (Deferred Income) for the year ended March 31, 2024 and March 31, 2023: Particulars March 31, 2024 March 31, 2023 Balance as of April 1 4,296,441 3,590,019 Less: Revenue recognized during the period (2,575,119 ) (1,702,548 ) Add: Invoiced during the period but revenue not recognized 3,412,300 2,420,931 Add: Translation gain or (loss) 3,738 (11,961 ) Balance as of March 31 5,137,360 4,296,441 Contract Cost and Amortisation Costs to fulfil customer contracts are deferred and amortized over the contract period. For the year ended March 31, 2024 the Company has capitalised ₹ ₹ ₹ ₹ Incremental costs of obtaining a contract are recognized as assets and amortized over the contract period. The Company recognizes incremental cost of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognized is one year or less.

Other assets

Other assets	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Assets [Abstract]
Other assets	10. Other assets Non-current March 31, 202 4 March 31, 202 3 Other deposits and receivables 4,256,687 4,540,098 4,256,687 4,540,098 Financial assets included in other assets 2,004,216 850,261 “Financial assets included in Other assets” comprise security deposits and Bank deposits having a maturity period of more than months, interest accrued on investments, and other non-current advances made in the ordinary course of business. While non-current deposits are included as part of Other Assets and disclosed as “Financial assets included in other assets,” the receivables are separately disclosed as part of Note 13.

Deferred tax assets and liabili

Deferred tax assets and liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Deferred tax assets and liabilities [Abstract]
Deferred tax assets and liabilities	11. Deferred tax assets and liabilities The tax effects of significant temporary differences that resulted in deferred tax assets and a description of the items that created these differences is given below . Recognized deferred tax assets / (liabilities) Assets / (liabilities) March 31, 2024 March 31, 2023 March 31, 2022 Deductible temporary difference Property, Plant and Equipment 974,835 714,742 554,604 Lease obligations on right of use assets 181,500 147,614 130,143 Provision for employee benefits 48,879 45,421 46,204 Accounts receivable 131,197 104,658 111,455 Payment to the MSME Vendors 10,934 - - Provision for Doubtful Advances 22,819 21,177 20,976 1,370,164 1,033,612 865,382 Taxable temporary difference Intangible assets (144,273 ) (133,829 ) (143,519 ) Finance Lease obligations (28,571 ) (34,145 ) (35,670 ) (172,844 ) (167,974 ) (179,189 ) Unused Tax credits Mat Credit Entitlement - - - Net deferred tax asset (liability) recognized in Balance Sheet 1,197,320 865,638 686,193 In assessing the realizability of deferred tax assets, management considers whether some portion or all of deferred tax assets will not be realized. The ultimate realization of deferred tax assets and tax loss carry forwards is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategy in making this assessment. Based on the level of historical taxable income and projections of future taxable income over the periods in which deferred tax assets are deductible, management believes that the Group will realize the benefits of those recognized deductible differences. The amount of deferred tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income are reduced. Movement in temporary differences during the year Balance 2 Recognized Recognized Balance Recognized Recognized Balance Property, plant and equipment 556,604 158,138 - 714,742 260,093 - 974,835 Intangible assets (143,519 ) 9,690 - (133,829 ) (10,444 ) - (144,273 ) Lease obligations on right of use assets 130,143 17,471 - 147,614 33,886 - 181,500 Finance Lease obligations (35,670 ) 1,525 - (34,145 ) 5,574 - (28,571 ) Payment to MSME Vendors - - 10,934 - 10,934 Provision for employee benefits 46,204 (783 ) - 45,421 3,458 - 48,879 Accounts receivable 111,455 (6,797 ) - 104,658 26,539 - 131,197 Provision for - - - Doubtful Advances 20,976 201 - 21,177 1,642 - 22,819 Unrecognized deferred tax assets / (liabilities) As of March 31, 2024 As of March 31, 2023 Deductible temporary differences - - Unrecognized tax losses 262,600 105,500 262,600 105,500 Considering the probability of availability of future taxable profits in the period in which tax losses expire, deferred tax assets have not been recognized in respect of tax losses carried forward by the Group. The above tax losses expire at various years. Income tax expense recognized in profit or loss March 31, 2024 March 31, 2023 March 31, 2022 Current tax expense / (benefit) Current period 514,847 525,942 639,982 Deferred tax expense / (benefit) Origination and reversal of temporary differences (331,747 ) (179,443 ) (49,721 ) MAT credit entitlement Total income tax expense / (benefit) 183,100 346,499 590,261 There are no income taxes directly recognized in other comprehensive income. Reconciliation of effective tax rate A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before taxes is summarized below: Year ended Year ended Year ended Profit before income taxes 352,039 1,021,021 1,848,206 Enacted tax rates in India 25.17 % 25.17 % 25.17 % Computed expected tax expense / (benefit) 88,608 256,991 465,193 Effect of: Share based payment expense not deductible for tax purposes - - - Unrecognized deferred tax assets on losses incurred during the year (net of temporary differences, if any) Recognition of previously unrecognised deferred tax asset on temporary differences (1,735 ) (42,500 ) (37,923 ) Difference on account differential tax rates in different jurisdictions (22,852 ) 18,519 23,917 Effect of Unrecognised business loss including reversal of previously recognised DTA on business loss 157,100 105,500 - Expenses/income not taxable Recognition of current year temporary differences Recognition of previously unrecognized tax losses - - - Difference on account of differential tax rates in different companies - - - Effect of expenses that are not deductible in determining taxable profit 26,963 1,700 7,224 Expenses/income not taxable Unrecognized temporary differences - - - Utilisation of previously unrecognised temporary differences - - 14,875 Effect of rate difference in opening and closing deferred tax - - (718 ) Permanent difference on account of coupon charges on CCDs (30,205 ) 43 1 Others (34,779 ) 6,246 (10,920 ) Reversal of previously recognised temporary differences - - 128,612 183,100 346,499 590,261

Inventories

Inventories	12 Months Ended
	Mar. 31, 2024
Disclosure Of Inventories [Abstract]
Inventories	12. Inventories March 31, 202 4 March 31, 202 3 Trade inventories* 3,393,317 1,941,923 3,393,317 1,941,923 * Includes project inventory of ₹3,034,240 ( previous year: ₹ 1,692,378)

Trade and other receivables

Trade and other receivables	12 Months Ended
	Mar. 31, 2024
Disclosure of Trade and other receivables [Abstract]
Trade and other receivables	13. Trade and other receivables Trade and other receivables comprise: March 31, 2024 March 31, 2023 (i) Trade receivables, net 10,155,223 11,345,542 (ii) Other receivables including deposits 3,947,962 3,270,064 (iii) Contract related accruals - - 14,103,185 14,615,606 (i) Trade receivables as of March 31, 2024 and March 31, 2023 are stated net of allowance for doubtful receivables. The Group maintains an allowance for doubtful receivables based on expected credit loss model. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables, excluding construction work in progress is disclosed in note 34. Trade receivables consist of: March 31, 202 4 March 31, 202 3 Trade receivables from related parties - - Other trade receivables 10,734,773 11,825,945 10,734,773 11,825,945 Less: Allowance for doubtful receivables (579,550 ) (480,403 ) Balance at the end of the year 10,155,223 11,345,542 The activity in the allowance for doubtful accounts receivable is given below: For the year ended March 31, March 31, Balance at the beginning of the year 480,403 480,542 Add : Additional provision, net 265,000 371,890 Less : Bad debts written off (165,853 ) (372,029 ) Balance at the end of the year 579,550 480,403 (ii) Other receivables comprise of the following items: March 31, 2024 March 31, 2023 Advances and other deposits (Refer Note (a) below) 1,793,841 1,605,204 Withholding taxes (Refer Note (b) below) 2,154,121 1,664,860 3,947,962 3,270,064 Financial assets included in other receivables 157,779 100,681 Notes: a) Advances and other deposits primarily comprise of receivables in the form of deposits, sales tax/VAT, service tax, GST and other advances given in the ordinary course of business. b) Includes withholding taxes recoverable from the Department of Income-tax for which the Company has filed tax returns for refund. The Company expects to realize such refund of withholding taxes within the next 12 months. c) Non – current trade receivables is ₹. Nil (March 31, 2023: NIL

Prepayments for current assets

Prepayments for current assets	12 Months Ended
	Mar. 31, 2024
Disclosure of Prepayments for current assets [Abstract]
Prepayments for current assets	14. Prepayments for current assets Prepayments for current assets comprise of the following: March 31, 2024 March 31, 2023 Prepayments for purchase of bandwidth 139,139 91,507 Prepayments related to insurance - - Prepayments-others 546,390 649,622 685,529 741,129

Other investments

Other investments	12 Months Ended
	Mar. 31, 2024
Disclosure of Other investments [Abstract]
Other investments	15. Other investments Other Investments comprise investment in unquoted equity instruments classified as financial assets at FVTOCI and investment in unquoted debt securities classified as financial assets at amortised cost. The details of such investments are given below: March 31, 2024 March 31, 2023 Investment in equity instruments – unquoted Investment in equity shares of Vashi Railway Station Commercial Complex Limited 150 150 Investment in equity shares of Sarayu Clean Gen Private Limited 1,560 1,560 Investment in The Gizmo App Company 20,843 20,554 Investment in Tasoula Energy Private Limited 225,000 225,000 Investment in Padvest Corporation 4,168 4,111 Investment in Digifresh Corporation 16,640 16,443 Investment in VEH Srishti Energy Private Limited 375,300 375,300 Investment in Chatter Inc 12,506 12,333 Investment in Passerine technologies Inc 16,675 16,443 Investment in Cloudfabrix Software Inc 125,061 - Investment in Sylvie Unlimited Inc 12,506 - Investment in debt securities – unquoted Investment in Elevo Corporation(Erstwhile Attala Systems Corporation) # 393,453 372,126 1,203,862 1,044,020

Equity

Equity	12 Months Ended
	Mar. 31, 2024
Disclosure of Equity [Abstract]
Equity	16. Equity No of shares March 31, March 31, Issued as of April 01 182,835,369 182,742,369 Issued for cash - - Issued for consideration other than cash - - Exercise of share options 497,091 93,000 Issued as of March 31 183,332,460 182,835,369 Value (₹) (‘000) 1,846,146 1,841,168 In fiscal 2015, the authorized share capital of the Company was enhanced by an amount of ₹ 189,000. Subsequently authorized share capital was of Subsequently authorized share capital was 250,000,000 Preference Shares, having a par value ₹ 10 per share. The directors have not recommended any dividend for paid up Equity Share of ₹ 10 each for the year 2023-24 (2022-23: ₹ Nil) Also refer to 16A. Fully paid Compulsorily Convertible debentures: 2024 2023 Compulsorily convertible Debentures issued to Kotak Data Center Fund 2,723,924 - 2,723,924 - During the current financial year, Kotak Data Center Fund (KDCF) subscribed to 48,000,000 (Four crore and Eighty Lacs only) Series 4 Compulsorily Convertible Debentures (CCDs) with face value of INR 100 each amounting to ₹ 4,800 millions ("series 4 CCD"). Conversion ratio was fixed at 0.5434 pursuant to the DSA dated July 20, 2023. Share based payment reserve Share based payment reserve represents the stock compensation expense recognized in the statement of changes in equity. Share Premium Share Premium used to record the premium on issue of shares. The reserve is utilized in accordance with the provisions of the Act Other components of equity: a) Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. b) Fair value reserve The fair value reserve comprises the cumulative net change in the fair value of investments classified as at FVTOCI until the investments are derecognized or impaired. c) Remeasurements of the net defined benefit liability/asset Remeasurements of the net defined benefit liability/asset represent the cumulative actuarial gain / loss on account of Change in demographic assumptions, change in financial assumption and experience variance and remeasurement in return on plan assets, excluding amounts recognized in net interest expense/ income.

Employee benefits

Employee benefits	12 Months Ended
	Mar. 31, 2024
Disclosure Of Employee Benefits [Abstract]
Disclosure of employee benefits [text block]	17. Employee benefits March 31, 2024 March 31, 202 3 March 31, 202 2 Gratuity payable 25,132 27,733 77,826 Compensated absences 134,817 102,170 67,178 159,949 129,903 145,004 Gratuity cost The components of gratuity costs recognized in the consolidated income statement for the years ending March 31, 2024, 2023, and March 31, 2022 consist of the following: March 31, 2024 March 31, 2023 March 31, 2022 Service cost 62,318 47,050 31,865 Interest cost 21,854 13,926 10,088 Interest income (19,858 ) (8,788 ) (2,303 ) 64,314 52,188 39,650 Details of employee benefit obligation and plan asset are as follows: March 31, 2024 March 31, 2023 Projected benefit obligation at the end of the year 382,492 298,903 Plan assets at the end of the year (357,235 ) (271,170 ) Funded status amount of liability recognised in the Balance Sheet 25,257 27,733 The following table set out the status of the gratuity plan: Change in defined benefit obligation March 31, 202 4 March 31, 202 3 March 31, 2022 Projected benefit obligation at the beginning of the year 298,903 216,006 177,098 Service cost 62,318 47,050 31,865 Interest cost 21,854 13,926 10,088 Remeasurements - Actuarial (gain) / loss 21,184 47,703 20,245 Benefits paid (21,767 ) (25,782 ) (23,290 ) Projected benefit obligation at the end of the year 382,492 298,903 216,006 Change in plan assets March 31, 2024 March 31, 2023 March 31, 2022 Fair value of plan assets at the beginning of the year 271,170 138,180 40,651 Interest income 19,858 8,788 2,316 Employer contributions 86,289 157,682 120,000 Benefits paid (21,593 ) (25,342 ) (23,290 ) Return on plan assets, excluding amount recognised in net interest expense 1,511 (8,138 ) (1,497 ) Fair value of plan assets at the end of the year 357,235 271,170 138,180 Actual return on plan assets 21,369 611 907 Actuarial assumptions at end of the year : The principal actuarial assumptions as on March 31, 2024, 2023, and 2022 were as follows: March 31, 202 4 March 31, 202 3 March 31, 2022 Discount rate 7.15 % p.a. 7.30 % p.a. 6.35 % p.a. Long-term rate of compensation increase 5.00 % p.a. 5.00 % p.a. 5.00 % p.a. Expected long term rate of return on plan assets 8 % 8 % 8% for the first year and 5% thereafter Average future working life time 21.46 21.68 years 21.85 years Discount rate: The discount rate is based on prevailing market yields of Indian Government securities as at the end of the year for the estimated term of the obligations . Long term rate of compensation increase: The estimates of future salary increase considered take into account inflation, seniority, promotion and other factors. Expected long term rate of return on plan assets: This is based on the average long term rate of return expected on investments of the fund during the estimated term of the obligations. Salary escalation rate: The estimates of future salary increases considered take into account the inflation, seniority, promotion and other relevant factors. Assumptions regarding future mortality are based on published statistics and mortality tables. The Group assesses these assumptions with the projected long-term plans of growth and prevalent industry standards. Contributions : The Group expects to contribute ₹89,083 to its gratuity fund during the year ending March 31, 2025. The expected benefit payments to be made in the next few years are as under: Year March 31, 2024 March 31, 202 3 1 Year 72,898 58,014 2 to 5 years 237,283 187,762 6 to 10 years 157,127 121,795 More than 10 years 86,437 67,564 Plan assets: The Gratuity plan’s weighted-average asset allocation on March 31, 2024 and March 31, 2023, by asset category is as follows: March 31, 202 4 March 31, 20 23 Funds managed by insurers 100 % 100 % Remeasurements of the net defined benefit liability recognized in other comprehensive income Amount recognized in other comprehensive income for the years ending March 31, 2024, 2023, and 2022 are as follows: March 31, 2024 March 31, 2023 March 31, 2022 Remeasurements of the net defined benefit liability Actuarial (gain)/loss - Change in demographic assumptions - (4,966 ) 146 - change in financial assumptions 2,556 24,823 (402 ) - experience variance 18,628 27,747 21,146 - return on plan assets, excluding amounts recognized in net interest expense/ income (1,511 ) 8,179 1,172 19,673 55,783 22,062 Sensitivity Analysis of significant actuarial assumption Sensitivity analysis for the defined benefit obligations will increase/ decrease by the amounts mentioned below if there is a variation of 100 basis points in the discount rate and salary escalation rate. Discount rate Salary escalation rate Increase by 100 bps (₹ ‘000s) Decrease by 100 bps (₹ ‘000s) Increase by 100 bps (₹ ‘000s) Decrease by 100 bps (₹ ‘000s) Present Value of Defined Benefit Obligation 400,361 366,024 367,853 397,751 The present value of defined benefit obligation has been arrived at using the same method as is used for valuing the defined benefit obligation as per the current assumptions. The increase/decrease in defined benefit obligation has been arrived assuming the other assumptions are constant though such increase/decrease do not happen in isolation in real scenarios. Contributions to defined contribution plans In accordance with Indian law, all employees receive benefits from a provident fund, which is a defined contribution plan. Both the employee and employer make monthly contributions to the plan, each equal to a specified percentage of employee’s basic salary. The Group has no further obligations under the plan beyond its monthly contributions. The Group contributed ₹ 244,403, ₹ 194,451and ₹ 135,589 for the years ended March 31, 2024, 202 3 and 20 22 . The Group has contributed to 401(K) plans on behalf of eligible employees amounting to ₹ 19,912 (March 31, 20 23 : ₹ 17,537) during the year ended March 31, 202 4 .

Other liabilities

Other liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Liabilities [Abstract]
Other liabilities	18. Other liabilities March 31, 2024 March 31, 2023 Other liabilities 53,945 55,877 53,945 55,877 Financial liabilities included in other liabilities 17,945 19,877

Borrowings

Borrowings	12 Months Ended
	Mar. 31, 2024
Disclosure Of Borrowings [Abstract]
Borrowings	19. Borrowings March 31, 2024 March 31, 2023 Current Term bank loans (Refer note (a) to ( f 2,818,144 1,740,076 Other working capital facilities (Refer note ( j r 2,899,996 3,367,962 Borrowings from others (Refer note ( b i 946,945 602,317 6,665,085 5,710,355 Non current Term bank loans (Refer note (a) to (g) below) 13,076,474 9,874,545 Borrowings from others (Refer note ( b ,(i) & (s) 10,273,389 5,943,089 23,349,863 15,817,634 (a) Of the above, facilities amounting to ₹ 3,076 million (previous year: ₹ 1,635 m r (b) Of the above, facilities amounting to ₹ 1,810 m (previous year: ₹ 747 m (c) Of the above, facilities amounting to ₹ 5,001 million (previous year: ₹ 2,804 m (d) i. m : m m : m m : m ii. the m : m m : m ) m : m m : NIL m : m (e) During the 2020-2021 fiscal year, the Company entered into an External Commercial Borrowing (ECB) facility agreement for $ 5 million. The Company drew down $ 5 million out of the loan during the 2020-2021 fiscal year and repaid: $ 0.5 million in the 2021-2022 fiscal year, $ 1 million in the 2022-2023 fiscal year and $ 1 million in the 2023-2024 fiscal year. The Company also entered into a currency swap agreement (from USD to INR) to fully hedge foreign currency exposure towards principal repayment and interest rate swap from floating to fixed . (f) The term loans bear interest rate ranging from 7.85% to 10.84% repayable in quarterly instalments within a tenor of 3 to 6 years after moratorium period ranging from 6 months to 2 years in certain cases. (g) The Company has adjusted the processing charges paid with respect to borrowings from borrowings from banks ₹ 162 m m (h) Compulsorily Convertible Debentures Kotak Special Situations Fund (KSSF): During the 2021-2022 fiscal year, pursuant to a Debenture Subscription Agreement (“DSA”) dated November 1, 2021, KSSF subscribed to (i) 20,000,000 Series 1 Compulsorily Convertible Debentures (the “Series 1 CCDs”) with a face value of ₹ 100 each, amounting to ₹ 2,000 million in Series 1 CCDs and (ii) 1% of 20,000,000 Series 2 Compulsorily Convertible Debentures (“Series 2 CCDs”) with a face value of ₹ 100 each, amounting to ₹ 20 million in Series 2 CCDs, in each case, issued by SISL. During the 2022-2023 fiscal year, KSSF subscribed to an additional 19,800,000 Series 2 CCDs with a face value of ₹ 100 each, amounting to an additional ₹ 1,980 million in Series 2 CCDs issued by SISL. Further, SISL has the option and right to require KSSF to acquire additional CCDs to be issued by SISL (“Additional CCDs”) in one or more tranches before October 1, 2026 for up to an aggregate subscription amount of ₹ 6,000 million. The conversion ratio for CCDs is decided based on the equity valuation of the next financial year following the financial year of drawdown of CCD money. During the 2022-2023 fiscal year, the Company valued the share price and fixed the conversion ratio of 0.8112 for the Series 1 CCDs subscribed by KSSF pursuant to the formula provided in the DSA. During the 2023-2024 fiscal year, the Company valued the share price and fixed the conversion ratio of 0.8026 for the Series 2 CCDs subscribed by KSSF pursuant to the formula provided in the DSA. On July 20, 2023, SISL entered into an assignment letter with KSSF for the transfer of ₹ 6,000 million to Kotak Data Centre Fund (“KDCF”). The Series 1 CCDs and Series 2 CCDs carry a coupon rate of 6% per annum, payable half-yearly. The Series 1 CCDs and Series 2 CCDs shall be fully, mandatorily and compulsorily converted into equity shares by October 1, 2031, as provided for in the DSA. The Series 1 CCDs and Series 2 CCDs are secured by a secondary charge over identified movable assets of Data Center facility. Kotak Data Center Fund (“KDCF”): During the 2024-2025 fiscal year, pursuant to the Debenture Subscription Agreement (“Second DSA”), dated July 20, 2023, KDCF subscribed to 48,000,000 Series 4 Compulsorily Convertible Debentures (“Series 4 CCDs”) with a face value of ₹ 100 each, amounting to ₹ 4,800 million in Series 4 CCDs. The conversion ratio was fixed at 0.5434 pursuant to the Second DSA. During the 2024-2025 fiscal year, KDCF subscribed to 12,000,000 Series 5 Compulsorily Convertible Debentures (“Series 5 CCDs”) with a face value of ₹ 100 each, amounting to ₹ 1,200 million in Series 5 CCDs. The Series 5 CCD conversion ratio will be fixed by a formula based on (i) SISL’s operating performance as represented by a multiple of SISL’s EBITDA for the financial year 2024-2025, (ii) SISL’s net debt and (iii) the total number of shares outstanding on the applicable closing date. The number of shares to be issued for Series 5 CCD s The Series 4 CCDs and Series 5 CCDs carry a coupon rate of 6% per annum, payable half-yearly. The Series 4 CCDs and Series 5 CCDs shall be fully, mandatorily and compulsorily converted into equity shares by March 31, 2033, as provided for in the Second DSA. The Series 4 CCDs and Series 5 CCDs are secured by a secondary charge over identified movable assets of Data Center facility. Accounting Treatment: The CCDs issued by SISL to KSSF and KDCF have been evaluated based on para 28 of IAS 32 as the instruments have both a liability and equity component. In accordance with para 15 of IAS 32, the present value of the future interest payments is presented as a separate component, and the remaining value of the instrument is treated as a separate component. The present value of the future interest payments of all the CCDs is treated as a financial liability, as there is an unconditional obligation on the Company to make these payments. For the Series 1 CCDs and Series 2 CCDs, the entire value of Rs.4,000 million is treated as a financial liability. The present value of the interest payments amounting to Rs.1,686 million is treated as a financial liability as there is an unconditional obligation on the Company to make these payments. The remaining value of Rs.2,314 million is evaluated based on para 16A and 16B of IAS 32, as these are puttable instruments since these CCDs are subject to the Put Option Agreement executed by the Company. As these CCDs do not qualify for the exception to the definition of a financial liability, the residual component is also treated as a financial liability. Accordingly, the Company changed the presentation of the Series 1 CCDs and Series 2 CCDs from equity and is presenting these instruments as a financial liabilities in the Consolidated Statement of Financial Position for the year ended March 31, 2023 and 2024. For the Series 4 CCDs, the present value of the interest payments, amounting to Rs.2,076 million, is presented as a financial liability. The remaining value of Rs.2,724 million is presented as equity, as the Series 4 CCDs satisfy the conditions prescribed in para 16 of IAS 32. For the Series 5 CCDs, the present value of interest payments of Rs. 518 million is similarly now presented as a financial liability, while the remaining value of Rs. 682 million is assigned to the other component. The residual component of the Series 5 CCDs will be treated as a financial liability until the fixed conversion ratio of the Company’s equity shares is determined. (i). These bear interest rate ranging from 0% to 9.9% (Previous Year: 0% to 10.50%) and repayable over a period of 12 to 60 months on equated monthly / quarterly instalments ( ) . (j). Of the above, facilities amounting to ₹ 1,575 m m (k). The above facilities amounting to ₹ 279 m m illion), availed by the Company are primarily secured by way of pari-passu charge on the entire current assets of the Company to all working capital bankers under consortium. (l). The above facilities amounting to ₹ 729 m illion (previous year ₹ 715 m illion), availed by the Company are primarily secured by way of pari-passu charge on the entire current assets of the Company to all working capital bankers under consortium. (m). In addition to the above, out of these loans repayable on demand from banks, (i) exposure amounting to ₹ 2,224 m illion (previous year ₹ 2,586 m illion) is secured collaterally by way of pari-passu charge on the unencumbered movable fixed assets of the Company, both present and future. (ii) exposure amounting to ₹ 1,287 m illion (previous year ₹ 1,335 m illion) is secured collaterally by way of equitable mortgage over the properties at Tidel Park, Chennai, Vashi 6th floor, Vile Parle at Mumbai. (iii) exposure amounting to ₹ 360 m illion (previous year ₹ 470 m illion) is collaterally secured by equitable mortgage over the land and building at Noida and also covered by WDV of specific movable fixed assets funded out of their Term loan (since closed) at Noida Data Center, Uttar Pradesh. (iv) the exposure amounting to ₹ 426 m illion (previous year ₹ 876 m illion) is collaterally secured by equitable mortgage over the Vashi 5th floor property at Mumbai. (n). Of t m (o). Of the above, facilities amounting to ₹ Nil (previous year ₹ 374 m m (p). These working capital facilities bear interest ranging from 7.6 % p.a. to 9.30%. ( 5.40 % p.a. to 9.30% p.a. ) (q). The loans in the nature of Buyers Credit bear interest rate 2.97% to 6.23% (previous year 0.79% to 1.73%). (r). The Company has adjusted the processing charges paid with respect to borrowings from borrowings from banks ₹ 648 (Previous year ₹ 532). (s). During the FY 2020-21, Print house (India) Pvt Ltd had issued 9% Cumulative Non-Convertible Redeemable Preference Shares to Raju Vegesna Infotech & Industries Pvt Ltd., on private placement basis amounting to ₹ 500 m w e

Trade and other payables

Trade and other payables	12 Months Ended
	Mar. 31, 2024
Disclosure Of Trade And Other Payables [Abstract]
Trade and other payables	20. Trade and other payables March 31, 2024 March 31, 2023 Trade payables 10,339,550 9,227,928 Advance from customers 1,804,812 1,238,312 Accrued expenses 1,595,074 1,766,653 Other payables 273,337 612,665 1,40,12,773 12,845,558 Financial liabilities included in trade and other payables 11,934,100 11,267,576

Deferred income

Deferred income	12 Months Ended
	Mar. 31, 2024
Disclosure Of Deferred Income [Abstract]
Deferred income	21. Deferred income March 31, 2024 March 31, 2023 Contract liabilities Current 2,083,932 1,972,483 Non - current 3,053,428 2,323,958 5,137,360 4,296,441

Revenue

Revenue	12 Months Ended
	Mar. 31, 2024
Disclosure Of Revenue [Abstract]
Revenue	22. Revenue Year ended March 31, 2024 March 31, 2023 March 31, 2022 Rendering of services Service revenue 32,097,915 29,967,698 25,329,497 Installation service revenue 1,852,511 482,246 330,129 33,950,426 30,449,944 25,659,626 Sale of products 1,683,496 2,953,782 1,366,049 35,633,922 33,403,726 27,025,675 Note: Revenue disaggregation as per business segment and geography has been included in segment information (See Note 30).

Performance obligations and rem

Performance obligations and remaining performance obligations	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about revenue expected to be recognised in the future related to performance obligation [Abstract]
Performance obligations and remaining performance obligations	23. Performance obligations and remaining performance obligations The Group has applied the practical expedient provided in the standard and accordingly not disclosed the remaining performance obligation relating to the contract where the performance obligation is part of a contract that has an original expected duration of one year or less and has also not disclosed the remaining performance obligation related disclosures for contracts where the revenue recognized corresponds directly with the value to the customer of the entity's performance completed to date. The following table provides revenue expected to be recognized in the future related to performance obligation that are unsatisfied (or partially satisfied) at the reporting date: To be recognized Amount Within one year 13,67,569 One to three years 3,93,218 Three years or more 33,76,573

Cost of goods sold and services

Cost of goods sold and services rendered	12 Months Ended
	Mar. 31, 2024
Disclosure Of Cost of Goods Sold And Services Rendered [Abstract]
Cost of goods sold and services rendered	24. Cost of goods sold and services rendered Cost of goods sold and services rendered information is presented before any depreciation or amortization that is direct and attributable to revenue sources. The Group’s asset base deployed in the business is not easily split into a component that is directly attributable to a business and a component that is common / indirect to all the businesses. Since a gross profit number without depreciation and amortization does not necessarily meet the objective of such a disclosure, the Group has not disclosed gross profit numbers but disclosed all expenses, direct and indirect, in a homogenous group leading directly from revenue to operating income.

Selling, general and administra

Selling, general and administrative expenses	12 Months Ended
	Mar. 31, 2024
Disclosure Of Selling, General And Administrative Expenses [Abstract]
Selling, general and administrative expenses	25. Selling, general and administrative expenses Year ended March 31, 2024 March 31, 2023 March 31, 2022 Personnel expenses 2,455,114 2,045,942 1,734,944 Marketing and promotion expenses 116,618 256,688 120,057 Administrative and other expenses*# 3,927,830 3,431,004 3,088,574 6,499,562 5,733,634 4,943,575 # Includes Contract associates costs Attributable to cost of goods sold and services rendered 139,154 112,076 210,870 Attributable to selling, general and administrative expenses 193,827 25,892 113,591

Personnel expenses

Personnel expenses	12 Months Ended
	Mar. 31, 2024
Disclosure Of Personnel Expenses [Abstract]
Personnel expenses	26. Personnel expenses Year ended March 31, 2024 March 31, 2023 March 31, 2022 Salaries and wages 4,907,965 4,122,783 3,291,605 Contribution to provident fund and other funds 329,107 263,593 189,207 Staff welfare expenses 70,498 50,305 56,295 Employee stock compensation expense 6,874 16,494 22,885 5,314,444 4,453,175 3,559,992 Attributable to cost of goods sold and services rendered 2,859,329 2,407,234 1,825,048 Attributable to selling, general and administrative expenses 2,455,115 2,045,941 1,734,944

Share-based payments

Share-based payments	12 Months Ended
	Mar. 31, 2024
Disclosure of Share-based payments [Abstract]
Share-based payments	27. Share-based payments The Group had issued stock options under Associate Stock Option Plan (ASOP) 1999, ASOP 2000, ASOP 2002, ASOP 2005, ASOP 2007 and ASOP 2014. The Compensation Committee grants the options on the basis of performance, criticality and potential of the employees as identified by the management. Each option entitles the holder to purchase one American Depository Share (ADS) at an exercise price determined by the Compensation committee on the date of the grant. There are no options outstanding in respect of ASOP 1999, ASOP 2000, ASOP 2002, ASOP 2005 and ASOP 2007 as of March 31, 2024. The plan details of ASOP 2014 are as follows: Associate Stock Option Plan 2014 During July 2014, the shareholders of the Company approved a new scheme for allotment of shares to employees i.e. Associate Stock Option Plan 2014. 2,50,00,000 shares are reserved for this plan. Consequently 58,70,800 options were granted to the employees on January 20, 2015. The Company has granted additional 25,000, 1,95,000, 4,65,000, 72,20,000. 3,35,000, 1,50,000, 5,25,000 and 1,84,300 options to employees during the year 2022-23, 2021-22, 2020-21, 2019-20, 2018-19, 2017-18, 2016-17 and 2015-16 respectively. The options vest in the following manner: 4,304,600 Options (Option Plan I): 3/5th of the options vest at the end of one year from the date of grant. The remaining 2/5th vests at the end of every half year during second and third years from the date of grant in four equal instalments 6,612,700 Options (Option Plan II): 2/5th of the options vest at the end of one year from the date of grant. The remaining 3/5th vests at the end of every half year during second, third and fourth years in six equal instalments 4,052,800 Options (Option Plan III): 2/5th of the options vest at the end of two years from the date of grant. The remaining 3/5th vests at the end of every half year during third, fourth and fifth years in six equal instalments. The stock options can be exercised within a period of twelve months from the date of last vesting. As the number of stock options and the price of those options were made known to each allottee, the Plan has been considered as a fixed price grant. Stock option activity under the ASOP 2014 Plan is as follows: Number of options Weighted average exercise price in ₹ Number of options Weighted average exercise price in ₹ Number of options Weighted average exercise price in ₹ No. of options granted, exercised and forfeited 202 4 202 4 202 3 202 3 202 2 202 2 Outstanding at the beginning of the year 6,972,978 92.60 7,232,978 87.82 7,780,278 86.13 Granted during the year - - 25,000 135.13 195,000 146.23 Forfeited during the year (146,700 ) 90.12 (192,000 ) 89.64 (238,000 ) 85.24 Expired during the year - - - - - - Exercised during the year (497,091 ) 90.12 (93,000 ) 92.60 (504,300 ) 85.24 Outstanding at the end of the year 6,329,187 90.12 6,972,978 92.60 7,232,978 87.82 Exercisable at the end of the year 5,183,587 90.12 5,584,478 92.60 8,771,360 87.82 The fair value of stock options granted has been measured using the Black Scholes model at the date of the grant. The Black Scholes model includes assumptions regarding dividend yields, expected volatility, expected term (or “option life”) and risk free interest rates. In respect of the options granted, the expected term is estimated based on the vesting term, contractual term as well as expected exercise behavior of the employees receiving the option. Expected volatility of the option is based on historical volatility, during a period equivalent to the option life, of the observed market prices of the Company’s publicly traded equity shares. Share prices for the year 2011-12 have been eliminated in determining volatility as there had been extra ordinary price movements during the said period on account of capital infusion by promoters. Dividend yield of the options is based on the recent dividend activity. Risk-free interest rates are based on the Government securities yield in effect at the time of the grant. These assumptions reflect management’s best estimates, but these assumptions involve inherent market uncertainties based on market conditions generally outside the Company’s control. As a result, if other assumptions had been used in the current period, stock-based compensation expense could have been materially impacted. Further, if management uses different assumptions in the future periods, stock compensation expense could be materially impacted in future years. The estimated fair value of stock options is charged to income on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award were, in substance, multiple awards. A summary of information about fixed price stock options outstanding with respect to ASOP 2014 is furnished below: As at Range of exercise price in ₹ Number outstanding on March 31 Weighted average exercise price in ₹ Weighted average remaining contractual life Number exercisable on March 31 Weighted average exercise price In ₹ March 31, 2024 66.6 - 230.97 6,329,187 90.12 0.05- 3.82 5,183,587 90.12 March 31, 2023 66.6 - 230.97 6,972,978 92.60 0.06-4.82 Years 5,584,478 92.60 March 31, 2022 57.66-230.97 7,232,978 87.82 0.8-4.58 Years 8,771,360 87.82

Financial income and expense

Financial income and expense	12 Months Ended
	Mar. 31, 2024
Disclosure of Financial income and expense [Abstract]
Financial income and expense	28. Financial income and expense Year ended March 31, 202 4 March 31, 2023 March 31, 2022 Interest income on bank deposits 231,377 82,675 45,060 Others 106,346 140,230 28,517 Finance income 337,723 222,905 73,577 Interest expense on lease obligations 249,964 191,911 185,092 Bank charges (including letter of credit, bill discounting and buyer’s credit charges) 164,980 147,117 107,834 Interest expense on borrowings 1,738,298 1,313,494 805,170 Finance expense (2,153,242 ) (1,652,522 ) (1,098,096 ) Net finance income / (expense) recognized in profit or loss (1,815,519 ) (1,429,617 ) (1,024,519 )

Earnings per share

Earnings per share	12 Months Ended
	Mar. 31, 2024
Disclosure of Earnings per share [Abstract]
Earnings per share [text block]	29. Earnings per share The calculation of basic earnings per share for the years ended March 31, 2024, 2023, and 2022 is based on the profit / (loss) attributable to ordinary shareholders of ₹168,939, ₹674,522, and ₹1,257,945 respectively and a weighted average number of shares outstanding of 183,033,950, 182,803,189 and 182,468,672 respectively, calculated as follows: Year ended March 31, 2024 March 31, 2023 March 31, 2022 Net profit – as reported 168,939 674,522 1,257,945 Weighted average number of shares – basic 183,033,950 182,803,189 182,468,672 Basic earnings per share 0.92 3.69 6.89 Weighted average number of shares – diluted 185,198,369 185,672,592 187,016,037 Diluted earnings per share 0.91 3.64 6.73 Weighted average number of ordinary shares basic Year ended March 31, 2024 2023 2022 Issued fully paid ordinary shares on April 01 182,835,369 182,742,369 182,238,069 Effect of shares issued on exercise of stock options 198,581 60,820 230,603 Effect of partly paid shares - - - Weighted average number of equity shares and equivalent shares outstanding 183,033,950 182,803,189 182,468,672 Weighted average number of ordinary shares diluted Year ended March 31, 2024 2023 2022 Weighted average number of ordinary shares (basic) 183,033,950 182,803,189 182,468,672 Effect of stock options (Note 1) 2,164,419 2,869,403 4,547,365 Weighted average number of equity shares outstanding (diluted) 185,198,369 185,672,592 187,016,037 Note 1: The Company has issued Associate Stock Options of which 6,329,187 (Previous year : 6,972,978 ) options are outstanding as at March 31, 2024. These could potentially dilute basic earnings per share in future. Refer Note (27).

Segment reporting

Segment reporting	12 Months Ended
	Mar. 31, 2024
Disclosure of segment reporting [Abstract]
Segment reporting	30. Segment reporting The operating segments of the Group has been reclassified in the Financial Year with effect from April 1, 2021 pursuant to the business reorganization done in the 2020-21 pursuant to Business Transfer Agreement (BTA) dated January 28, 2021. Consequently, Group's operating segments are as follows: a. Network Connectivity services Consists of domestic data, international data, wholesale voice b. Data Center Services Consists of co-location services, cross connects and other allied managed services c. Digital Services Consists of Cloud and Managed Services, Network Managed Services, Applications Integration Services, Technology Integration Services Network- Connectivity The Network services consist of network services addressing the domestic connectivity needs of Indian enterprises and international inward and outward connectivity needs of International Enterprises. The services include a comprehensive range of Internet protocol based Virtual Private Network, offerings, including intranets, extranets, and remote access applications to both small and large corporate customers. The Group provides MPLS-enabled IP VPN’s through entire network. The Group also provides last mile connectivity to customers. The cable landing station and investment in submarine cable consortium are other assets extended to international partners for international inward and outward connectivity needs. The cable landing station currently lands 2 major submarine cables; namely Gulf Bridge International (GBI) and the Middle Eastern and North African cable (MENA) Data Center services : The Group operates 12 Concurrently Maintainable Data Centers, of which six are located in Mumbai (Bombay), one each at Noida (Delhi), Chennai (Madras), Bengaluru, Kolkata and Hyderabad to host mission-critical applications. The Group offers co-location services which allow customers to bring in their own rack-mountable servers and house them in shared racks or hire complete racks, and even rent ‘secure cages’ at the hosting facility as per their application requirements. It also offers a wide variety of managed hosting services, such as storage, back-up and restoration, performance monitoring and reporting hardware and software procurement and configuration and network configuration under this business line. Digital services : The Group offers following services under Digital Services segment: On-demand hosting (cloud) services offer end-customers with the solutions to Enterprises. On-demand cloud services giving companies the option to “pay as you go” basis. Remote and Onsite Infrastructure Management services which provide management and support of customer operating systems, applications, and database layers. Network Operations Center (NOC) services, managed SDWAN and managed Wi-Fi solutions. Data Centre Build, Network Integration, Information security and End User computing. Web-applications which include sales force automation, supply chain management, intranet and extranets, workflow engine and knowledge management systems. Online portals, such as www.sify.com with content on technology and food (Sify Bawarchi). The Group also offers value-added services to organizations such as website design, development, content management, digital certification services, Online assessment tools, search engine optimization, including domain name management, secure socket layer (SSL) certificate for websites, and server space in required operating system and database. It provides messaging and collaboration services and solutions such as e-mail servers, LAN mail solutions, anti-spam appliances, bulk mail services, instant messaging, and also offer solutions and services to enable data and access security over the Internet, Infrastructure-based services on demand, including on-line testing engine and network management. On-line testing services include test management software, required servers and proctored examination facilities at Sify’s franchisee points. On-line exam engine offered allows a secure and flexible way of conducting examinations involving a wide range of question patterns. The Chief Operating Decision Maker (“CODM”), i.e., The Board of Directors and the senior management, evaluate the Group’s performance and allocate resources to various strategic business units that are identified based on the products and services that they offer and on the basis of the market served. The measure of profit / loss reviewed by the CODM is “Earnings/loss before interest, taxes, depreciation and amortization” also referred to as “segment operating income / loss”. Revenue in relation to segments is categorized based on items that are individually identifiable to that segment. Bandwidth costs, which form a significant part of the total expenses, is allocated to Network Services. Manpower costs of Technology resources rendering services to support Infrastructure operations, Managed services and Application services, are identified to respective operating segments specifically. The Group believes that the resulting allocations are reasonable. Certain expenses, such as depreciation, technology infrastructure and administrative overheads, which form a significant component of total expenses, are not allocable to specific segments as the underlying services are used interchangeably. Management believes that it is not practical to provide segment disclosure of these expenses and, accordingly, they are separately disclosed as “unallocated” and adjusted only against the total income of the Group. A significant part of the Property, plant and equipment used in the Group’s business are not identifiable exclusively to any of the reportable segments and can be used interchangeably between segments. Management believes that it is not feasible to provide segment disclosures relating to total assets since a meaningful segregation of the available data is onerous. The Group’s operating segment information for the years ended March 31, 2024, 2023 and 2022 are presented below: Year ended March 31, 2024 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) External Customers 14,661,136 11,053,956 9,918,830 35,633,922 Intersegment Revenues - 87,753 221,461 309,214 Operating expenses* (12,319,398 ) (6,425,331 ) (10,104,912 ) (28,849,641 ) Intersegment Expenses (251,796 ) - (57,418 ) (309,214 ) Segment operating income / (loss) 2,089,942 4,716,378 (22,039 ) 6,784,281 Unallocated expenses: Support Service Unit Costs (192,902 ) Depreciation and amortization (4,773,414 ) Other income / (expense), net 184,613 Finance income 337,723 Finance expenses* (1,988,262 ) Profit / (loss) before tax 352,039 Income tax (expense) / benefit (183,100 ) Profit / (loss) for the year 168,939 *Bank charges of ₹ 164,980 ($ 1,979) have been allocated to respective segments in operating expenses Year ended March 31, 2023 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) External Customers 13,290,510 10,125,610 9,987,606 33,403,726 Intersegment Revenues - 87,749 219,754 307,503 Operating expenses* (11,125,798 ) (6,085,634 ) (9,899,113 ) (27,110,545 ) Intersegment Expenses (250,085 ) - (57,418 ) (307,503 ) Segment operating income / (loss) 1,914,627 4,127,725 250,829 6,293,181 Unallocated expenses: Support Service Unit Costs (149,607 ) Depreciation and amortization (3,971,865 ) Other income / (expense), net 131,840 Finance income 222,905 Finance expenses* (1,505,433 ) Profit / (loss) before tax 1,021,021 Income tax (expense) / benefit (346,499 ) Profit / (loss) for the year 674,522 *Bank charges of ₹ 147,089 ($ 1,789) ha ve Year ended March 31, 2022 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) Segment revenue 12,011,178 7,494,395 7,520,102 27,025,675 Intersegment Revenues - 87,753 220,468 308,221 Allocated segment expenses 9,880,381 4,297,871 6,702,094 20,880,346 Intersegment Expenses (250,803 ) - (57,418 ) (308,221 ) Segment operating income / (loss) 1,879,994 3,284,277 981,058 6,145,329 Unallocated expenses: Support Service Unit Costs (105,285 ) Depreciation and amortization (3,298,047 ) Other income / (expense), net 130,728 Finance income 73,577 Finance expenses (1,098,096 ) Profit / (loss) before tax 1,848,206 Income tax (expense) / benefit (590,261 ) Profit / (loss) for the year 1,257,945 Geographic segments The Group has two geographic segments India and rest of the world. Revenues from the geographic segments based on domicile of the customer are as follows: Description India Rest of the world Total Revenues Year ended March 31, 2024 33,304,005 2,329,917 35,633,922 Year ended March 31, 2023 27,349,352 6,054,374 33,403,726 Year ended March 31, 2022 22,399,400 4,626,275 27,025,675 The Group does not disclose information relating to non-current assets located in India and rest of the world as the necessary information is not available and the cost to develop it would be excessive. During the year under review revenue from one customer of the Group's Data center services segment is ₹ 4,171 million which is more than 10% of the Group's total revenue.

Contingencies

Contingencies	12 Months Ended
	Mar. 31, 2024
Disclosure of contingencies [Abstract]
Contingencies	31. Contingencies a) Claims against the Group not acknowledged as debts include demands from Indian Income Tax authorities for payment of tax amounting to ₹ Nil (previous year: ₹ Nil). b) Contingencies due to certain Service Tax claims as at March 31, 2024 amounted to ₹ 416 million (previous year: ₹ 416 million). c) Contingencies due to certain Sales Tax claims as at March 31, 2024 amounted to ₹ 15 million (previous year: ₹ 224 million)*. d) Contingencies due to certain Goods And Services Tax claims as at Mar 31, 2024 amounted to ₹ 24million (Previous Year: ₹ NIL e) The Group is subject to legal proceedings and claims which are arising in the ordinary course of business. The management does not reasonably expect that these legal actions, when ultimately concluded and determined, will have material and adverse effect on the Group's results of operations or financial conditions. *Out of the above, an amount of ₹1 million has been paid under protest. Put Option: Sify Infinit Spaces Limited (“SISL”), wholly owned subsidiary of the Company issued Compulsorily Convertible Debentures (“CCDs”) to Kotak Special Situations Fund (“KSSF”) pursuant to a Debenture Subscription Agreement (“DSA”), dated November 1, 2021, with an initial subscription of ₹ 2,020 million during the 2021-2022 fiscal year, and a subsequent subscription of ₹ 1,980 million during the 2022-2023 fiscal year. Further, SISL has the option and right to require KSSF to acquire additional CCDs be issued by SISL in one or more tranches before October 1, 2026 for up to an aggregate subscription amount of ₹ 6,000 million. On July 20, 2023, ₹ 6,000 million The DSA is supplemented by a put option agreement with the Company to ensure KSSF has protective rights in case there is contract breach or conditions for conversion is not met over the term of the instrument. The put option agreement (the “Agreement”) was entered into between the Company, SISL and KSSF on November 1, 2021 in relation to CCDs subscribed by KSSF. The Agreement was filed with the Securities and Exchange Commission on November 2, 2021. As per the Agreement, KSSF can exercise the put option on or after October 1, 2027, and upon exercise of put option, the Company shall be obligated to purchase all of the CCDs from KSSF. The put option can be triggered by KSSF upon the occurrence of any of the following events: a) an event of default under the DSA, or b) if the Company fails to provide exit to the KSSF by way of qualified IPO or alternate listing by October 31, 2029 (each such term as defined in the DSA), or c) breach by the Company of any of its obligation or covenants under the Agreement. The Company is required to pay to KSSF no later than ninety (90) days from the date of put option notice delivered by KSSF to the Company, the entire put amount into a bank account, subject to applicable withholding taxes and the Company will hold the CCD in such case as an asset. The terms for conversion are described in the DSA in clauses 6 and 7 of Schedule IV. Pursuant to the clause, the CCDs shall be fully, mandatorily, compulsorily and automatically converted into equity shares, upon the earlier of: (i) October 1, 2031 without any act or application by KSSF; or (ii) the filing of a prospectus by SISL with the Securities and Exchange Board of India or for any alternate listing or the register of companies or any stock exchange in relation to an initial public offering of its equity shares; or (iii) at any time as required by KSSF prior to October 1, 2031 . Europe India Gateway: The Group has entered into a contract with Emirates Integrated Telecom (‘the Emirates’) for the construction and supply of undersea cable capacity from the Europe India Gateway. As per the contract with Emirates, the Group is required to pay its share of decommissioning costs, if any, that may arise in the future. No provision has been made by the Group for such decommissioning costs as the amount of provision cannot be measured reliably as of March 31, 2023. The capacity under the mentioned facility would be upgraded over a period of time. Effective 2012-13, the Company has participated in the Export Promotion Capital Goods Scheme (“the scheme”) under which capital equipment’s are permitted to be imported against a specific license at a substantially reduced customs duty, subject to fulfilment of obligation to export services rendered by use of capital equipment imported under the scheme to the extent of over 6 times the value of duty saved over a period of 6 years from the date of obtaining the license. In case of failure to meet the export obligation, the company would be liable to pay the difference between the normal duty and the duty saved under the scheme along with interest. As of March 31, 2024, the company is holding NIL NIL NIL Nil Legal proceedings: a) Proceedings before Department of Telecommunications Demand of License fee on Non-Telecom Revenue: DOT issued a demand notice on August 22, 2023 to the Company demanding license fee on the Non-Telecom Revenue against which the Company filed petitions before The Hon’ ble Madras High Court and obtained Order of Status Quo and also submitted representations to DOT to withdraw the demands pursuant to the Orders passed by The TDSAT and Hon’ble Supreme Court in similar petitions. After hearing both the parties, Hon’ble High Court has reserved petition for final orders. These demands were made while the petitions are pending since 2013 for adjudication before the Hon'ble Madras High Court. Meanwhile it was understood that DOT had disallowed the allowable deductions applicable for pass through charges for non-submission of certificate from Statutory Auditors as per the new template issued by DOT. However, the said certificate required by DOT in new template submitted by the company and pursuant to the submission of Certificate issued by Statutory Auditors, DOT had allowed the deduction in favour of the Company. The Hon'ble Madras High Court vide its Judgement dated 30.04.2024 quashed all the demands made by DoT seeking to levy license fee on the non-telecom revenue and allowed the Writ Petitions in favour of the Company. TDSAT, through its Order dated February 28, 2022, quashed the demands made by DOT seeking license fee, interest on license fee, penalty & interest on penalty on the revenue accruing from other business revenue (Non-Telecom) other than the licensed based activities. The Said Order was passed in favor of one of the Service Provider having similar line of business of Sify. Meanwhile DOT withdrew the demands against Public Sector undertakings having similar licenses and filed affidavit before the The Company has fully paid the license fee on the telecom revenue in terms of the licenses issued by DOT and challenged the demands made by DOT on the revenue arising from other Business activities (Non Licensed businesses). The petitions are pending for adjudication before the Hon’ ble Madras High Court. It is important to note that Hon’ ble Supreme Court had by its Order dated June 10, 2020, accepted the stance of the DOT that the licenses of PSUs are different and the judgement of 24.10.2019 could not be made the basis for raising demands against PSUs as they are not in the actual business of providing Mobile Services to the General Public. Sify also has licenses similar to PSU. TDSAT also held that there is no scope to differentiate between 2 sets of licensees (PSU & Others) having same or similar licenses only on the basis of ownership, private or public. The statutory rights and liabilities must remain the same for both the classes in so far as they arise from the licenses/agreements under consideration. DOT had issued separate licenses to Sify Technologies Ltd (Sify) for providing Internet, National Long Distance & International Long Distance services. The license fee was payable to the DOT on the Adjusted Gross Revenue (AGR) as per the terms of each license. Sify has been regularly paying license fee on the revenue arising out of services as per the license conditions. In the year 2013, DOT had raised demands on service providers providing Internet, NLD, ILD services etc. demanding license fee on the revenue made by the service providers from other business income such as Data Center, Cloud, application services, power, gas, etc. DOT contended that all the income of the company irrespective of the business was required to be considered as part of 'income' for the purpose of calculation of the license fee. The company filed a Writ Petition before The Hon’ble Madras High Court challenging the demand made by DOT on the Income accruing from other business units and the demands have been stayed by the Hon’ble Madras High Court. The case is pending for final hearing. The service providers which had different license conditions for ISP, NLD & ILD and having revenue from other business units approached Hon’ble Supreme Court stating that Hon’ble Supreme Court judgement dated October 24, 2019 on the access Telecom Service Providers is not applicable to other services providers as license conditions were different from the Access Telecom Service Providers. Hon’ble Supreme Court observed that if the license conditions of Other Service Providers including ISP, NLD & ILD are different from the license conditions of the Mobile Service providers (Access Providers), then the other service providers should adjudicate the license fee issue before the appropriate forum. Meanwhile DOT withdrew the demands against Public Sector Undertaking on account of different license conditions. The Company which had approached the Hon'ble Madras High Court in 2013 by filing a writ petition prohibiting Department of Telecommunications (DOT) from levying a license fee on non-licensed activities obtained stay of the demands. The Hon'ble Madras High Court restrained DOT from recovering the license fee in respect of non- telecom activities and the case is pending for hearing. The Company believes that it has adequate legal defense against the demand raised by DOT and that the ultimate outcome of these actions will not have a material adverse effect on the Company's financial position and result of operations. ISPAI, association representing the internet service providers including the company issued a letter to DOT stating that the Supreme Court judgement dated October 24, 2019 is not applicable to Internet Service Providers and the license conditions are different. The Company which had received notices for earlier years from DoT claiming license fee on the total Income (including income from Non Licensed activities) has already responded to these notices stating that license fees are not payable on income from non-licensed activities. It is important to point out that DOT in its written submission made before the Hon’ble Supreme Court had clearly mentioned that non telecom revenue would stand excluded from the purview of the gross revenue . In 2017, the Hon’ble Tripura High Court held that Service Providers are not liable to pay license fee on the income accruing from other businesses. License fee on Pure Internet: DOT has issued a notification calling upon all the licensees to pay license fee on pure internet services effective from April 1, 2022 and since then Sify has been paying the license fee on the Pure Internet on account of level playing field. Originally DOT migrated the licenses of few service providers, whole licenses expired in 2013 to UL regime and demanded license fee on pure Internet only from those migrated service providers without providing level playing field on pure internet services. However, the Company through Internet Service Providers Association of India (ISPAI) challenged the said condition before TDSAT. TDSAT set aside the demand made by the DOT and passed the order in favor of the ISP. DoT has challenged the Order of the TDSAT and the appeal is pending before Hon’ble Supreme Court. The Company has appropriately accounted for any adverse effect that may arise in this regard in the books of account. However TDSAT by its order dated October 18, 2019 held that license fee is not chargeable on the Internet Service Providers. DoT has filed appeal before Hon’ble Supreme Court and the appeal is pending for final hearing. However the company has started paying AGR on pure internet effective from April 1, 2022 pursuant to the notification issued by DOT. Online Exam case: The Company is conducting Online examination for more than a decade using its platform (I-Test) and delivered large volume online examinations for several reputed clients including Staff Selection Commission (customer), and is certified on quality and security for CMMI Level 5 and CERT-in. After technical evaluation, the company was awarded a contract dated April 12, 2016 for a period of 2 years and accordingly Sify had successfully conducted 15 such Pan India online examination under the supervision of customer for more than 20 million applied candidates with 40,000 unique questions. In one of the combined group level examinations dated February 21, 2018, screenshots of a few of the questions appeared on social media. The company immediately brought to the notice of the Chairman of the customer and the said question paper was cancelled and the candidates were asked to redo the examination with different set of question paper within couple of hours. Further at the request of customer, re-examination was also conducted after couple of weeks. Hence there was no damage to the sanctity of the examination as immediate action was taken jointly by the Company and customer. However, some parties had provoked candidates and continued to claim that the question paper was leaked and insisted customer to cancel the entire examination process. As few candidates continued to protest, the Governmentt of India directed the investigating authority to conduct enquiry into the allegations. Public Interest Litigation (“PIL”) was also filed before the Hon’ble Court for cancellation of the examination process. However, the Hon’ble Special CBI Court, Delhi appointed high level technical committee to conduct enquiry and submit the report the Court. A detailed report was submitted by the Committee & Investigating team before the Hon’ble Special CBI Court,Delhi holding that there was no evidence to show that the examination process was tainted and hence PIL stood dismissed. And accordingly, SSC also released all the payments to Sify for the examination. In 2018, the investigating authority also filed its final report stating that one of the candidate along with her husband engaged in malpractice with a sole intention to cancel the examinations uploaded few questions in the social media. There was no allegations against Sify or its employee. After 4 years, to utter shock and surprise, the investigating authority chose to file 3 additional supplementary chargesheet naming the company and one of its employee for not following the Standard Operating Procedure. It is important to note that company successfully delivered the examination in terms of RFP and the consideration was released by customer after receiving the report from the Committee. The only allegation made by investigating officer to name the company in the chargesheet is on the assumption that Company did not follow the SOP. Since there is no allegations of malpractices made against the company, the company is in the process of filing discharge petition before the trial court. Others: b) The Company is party to additional legal actions arising in the ordinary course of business. Based on the available information as on September 30, 2023, the Company believes that it has adequate legal defenses for these actions and that the ultimate outcome of these actions will not have a material adverse effect on the Company's financial position and results of operations. c) The company has received an adverse arbitration award for a sum of INR million along with interest at 18% from the date of filing the claim i.e.27.01.2021 in the petition filed by one of the vendor and The company has filed an appeal on 30.04.2024 before the Hon’ble Madras High Court challenging the award passed by the Arbitrator. Although the company has a good case to defend, the company has provided provisions in its books. d) The Company has received an order passed under section 7A of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 from Employees Provident Fund Organisation (EPFO) claiming provident fund contribution aggregating to ₹ 6.4 million on special allowances paid to employees. The company has filed a writ petition before Hon’ble Madras High Court and obtained the stay of demand. In February 2019, Hon’ble Supreme Court held, in a similar case, that Special allowances paid by the employer to its employee will be included in the scope of basic wages and subject to provident fund contribution. However, Hon’ble Supreme Court has not fixed the effective date of order. d) The amount of ₹ 64.6 million paid under protest is accounted as Balance with Service Tax authorities and disclosed under “Other assets” – Note.10 to the Financial Statements.

Related party transaction_

Related party transaction:	12 Months Ended
	Mar. 31, 2024
Disclosure of related parties [Abstract]
Disclosure of related party [text block]	32. Related party transaction: The related parties where control / significant influence exists are subsidiaries and associates. Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director whether executive or otherwise. Key management personnel include the board of directors and other senior management executives. The other related parties are those with whom the Group has had transaction during the years ended March 31, 2024, 2023 and 2022 are as follows: % of Ownership interest Particulars Country of incorporation March 31, 2024 March 31, 2023 Holding Company Infinity Satcom Universal Private Limited India Raju Vegesna Infotech & Industries Private Limited (Subsidiary of Infinity Satcom Universal Private Limited) India Ramanand Core Investment Company Private Limited (Subsidiary of Raju Vegesna Infotech & Industries Private Limited) India Subsidiaries Sify Technologies (Singapore) Pte. Limited Singapore 100 100 Sify Technologies North America Corporation USA 100 100 Sify Data and Managed Services Limited India 100 100 Sify Infinit Spaces Limited India 100 100 Sify Digital Services Limited India 100 100 Print House (India) Private Limited India - 100 Patel Auto Engineering Private Limited India 100 - SKVR Software Solution Private Limited India 100 - Trust controlled by KMP: India Raju Vegesna Foundation The following is a summary of the related party transactions for the year ended March 31, 2024: Transactions Holding Company Others Key Management Personnel Consultancy services received - - 300 Sitting fees paid - - 2,740 Salaries and other short term benefits* - - 79,470 Contributions to defined contribution plans* - - 3,392 Share based payment transactions* - - 2,541 Lease rentals paid** 1,369 8,594 - CSR Contribution made - 32,850 - Amount of outstanding balances 6 Non- Compulsorily - 500,000 - Advance lease rentals and refundable deposits made** - 5,600 - Lease rentals payable** 114 685 - All transactions between Sify Technologies Limited and its subsidiaries up to March 31, 2024 of this Annual Report have been in the ordinary course of business The following is a summary of the related party transactions for the year ended March 31, 2023: Transactions Holding Company Others Key Management Personnel Consultancy services received - - 300 Sitting fees paid - - 2,200 Salaries and other short term benefits* - - 55,930 Contributions to defined contribution plans* - - 2,151 Share based payment transactions* - - 1,901 Lease rentals paid** 1,369 8,054 - CSR Contribution made - 24,390 - Amount of outstanding balances 6% Non-Cumulative compulsorily convertible preference shares s## - 500,000 - Advance lease rentals and refundable deposits made** - 5,600 - Lease rentals payable** 114 685 - All transactions between Sify Technologies Limited and its subsidiaries up to March 31, 2023 of this Annual Report have been in the ordinary course of business The following is a summary of the related party transactions for the year ended March 31, 2022: Transactions Holding Company Associates Others Key Management Personnel Consultancy services received - - - 300 Sitting fees paid - - - 2,000 Salaries and other short term benefits* - - - 56,006 Contributions to defined contribution plans* - - - 1,850 Share based payment transactions* - - - 4,507 Lease rentals paid** 1,369 - 7,220 - Preference shares issued# - - 500,000 - CSR Contribution made - - 13,220 - Advances given - - - Amount of outstanding balances Advance lease rentals and refundable deposits made** - - 5,600 - Lease rentals payable** 200 - 600 - * Represents salaries and other benefits of Key Management Personnel comprising of Mr. Kamal Nath - Chief Executive Officer (Sify Technologies Limited), Mr. M P Vijay Kumar – Whole Time Director and Chief Financial Officer and Mr. C R Rao - Chief Operating Officer. **During the year 2011-2012, the Group had entered into a lease agreement with M/s Raju Vegesna Infotech and Industries Private Limited, the holding Group, to lease the premises owned by it for a period of three years effective February 1, 2012 on a rent of ₹ 0.075 During the year 2011-12, the Group had also entered into a lease agreement with M/s Raju Vegesna Developers Private Limited, a Group in which Mr. Ananda Raju Vegesna, the then Executive Director of the Group and Mr. Raju Vegesna, Chairman and Managing director of the Group, exercise significant influence, to lease the premises owned by it for a period of three years effective February 1, 2012 on a rent of ₹ 0.030 million (Rupees Thirty Thousand) per month. The agreement provides for the automatic renewal for further period of two blocks of 3 years with an escalation of 15% on the last paid rent after the end of every three years. Subsequently on account of expiry of the said agreement, the Group entered into a fresh agreement for a period of three years effective February 1, 2024 on a rent of ₹ 0.059 million (Rupees Fifty Nine Thousand) per month.. During the year 2010-2011, the Group had entered into a lease agreement with Ms . . # # During the FY 2020-21, Print house (India) Pvt Ltd had issued 9% Cumulative

Financial instruments

Financial instruments	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Disclosure of financial instruments [text block]	33. Financial instruments Financial instruments by category The carrying value and fair value of financial instruments by each category as of March 31, 2024 were as follows: Particulars Note Financial assets/ liabilities at amortised costs Financial assets / liabilities at FVTPL Financial assets / liabilities at FVTOCI Total carrying value Total fair value Assets Cash and cash equivalents 8 5,834,634 - - 5,834,634 5,834,634 Other assets 10 2,161,995 - - 2,161,995 2,161,995 Trade receivables 13 10,155,223 - - 10,155,223 10,155,223 Other investments 15 393,453 - 810,409 1,203,862 1,203,862 Liabilities Bank overdraft 8 486,888 - - 486,888 486,888 Lease liabilities 7 3,042,839 - - 3,042,839 3,042,839 Other liabilities 18 17,945 - - 17,945 17,945 Borrowings from banks 19 18,794,380 - - 18,794,380 18,794,380 Borrowings from others 19 3,564,494 - - 3,564,494 3,564,494 Trade and other payables 20 11,934,100 - - 11,934,100 11,934,100 Derivative financial liabilities 20 - - - Other financial liabilities 1,612,496 - - 1,612,496 1,612,496 6% Compulsory Convertible Debentures 7,156,074 - - 7,156,074 7,156,074 6 Non Compulsory 500,000 - - 500,000 500,000 The carrying value and fair value of financial instruments by each category as of March 31, 2023 were as follows: Particulars Note Financial assets/ liabilities at amortised costs Financial assets / liabilities at FVTPL Financial assets / liabilities at FVTOCI Total carrying value Total fair value Assets Cash and cash equivalents 8 4,845,233 - - 4,845,233 4,845,233 Other assets 10 950,942 - - 950,942 950,942 Trade receivables 13 11,345,542 - - 11,345,542 11,345,542 Derivative financial instruments 13 - 25,263 - 25,263 25,263 Other investments 15 372,000 - 672,020 1,044,020 1,044,020 Liabilities Bank overdraft 8 951,504 - - 951,504 951,504 Lease liabilities 7 2,451,179 - - 2,451,179 2,451,179 Other liabilities 18 19,877 - - 19,877 19,877 Borrowings from banks 19 14,982,750 - - 14,982,750 14,982,750 Borrowings from others 19 2,045,239 - - 2,045,239 2,045,239 Trade and other payables 20 11,267,576 - - 11,267,576 11,267,576 Other financial liabilities 2,059,524 - - 2,059,524 2,059,524 6% Compulsory Convertible Debentures 4,000,000 - - 4,000,000 4,000,000 9% Cumulative Non-convertible preference shares 500,000 - - 500,000 500,000 Details of financial assets hypothecated as collateral The carrying amount of financial assets as at March 31, 2024 and 2023 that the Group has provided as collateral for obtaining borrowings and other facilities from its bankers are as follows: As of March 31, 2024 March 31, 2023 Cash and cash equivalents 1,667,849 1,194,786 Trade receivables 3,203,345 4,078,466 4,871,194 5,273,252 Derivative financial instruments (a) Forwards and options Foreign exchange forward contracts and options are purchased to mitigate the risk of changes in foreign exchange rates associated with certain payables, receivables and forecasted transactions denominated in certain foreign currencies. These derivative contracts do not qualify for hedge accounting under IFRS 9 and are initially recognized at fair value on the date the contract is entered into and subsequently re-measured at their fair value. Gains or losses arising from changes in the fair value of the derivative contracts are recognized immediately in profit or loss. The counterparties for these contracts are generally banks or financial institutions. The following table gives details in respect of the notional amount of outstanding foreign exchange contracts as at March 31, 2024 and 2023 As of March 31, 2024 March 31, 2023 Forward contracts In U.S. Dollars (Sell) - - In U.S. Dollars (Buy) - - The Company recognized a net loss on the forward contracts of ₹ (1,440) (March 31, 2023: ₹ (1,387)– Net gain) for the year ended March 31, 2024. The forward exchange contracts and option contracts mature between one and twelve months. The table below summarizes the notional amounts of derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: As of March 31, 2024 March 31, 2023 Buy: (US $) (US $) Not later than one month - - Later than one month and not later than three months - - Later than three months and not later than six months - - Later than six months and not later than one year - - (b) Cross Currency Swap: The Group has entered into Cross Currency Swaps in order to hedge the cash flows arising out of the Principal and Interest payments of the underlying External Commercial Borrowing denominated in USD. The period of the swap contracts is co terminus with the period of the underlying ECB. As per the terms of the arrangement, the Company shall pay INR fixed and receive fixed USD principal and interest cash flows during the term of the contract. The swap arrangement is marked to market at the end of every period and losses are recognized in the Statement of Income. The swap contracts outstanding balances as on March 31, 2024 and March 31, 2023 is as follows. Particulars Value of the outstanding INR term loan Value of the outstanding USD principal Mark to Market losses/ (gain) Tranche 1 73,500 USD 1,000 - Tranche 2 (Undrawn) 110,250 USD 1,500 - Total 183,750 USD 2,500 - Particulars Value of the outstanding INR term loan Value of the outstanding USD principal Mark to Market losses/ (gain) Tranche 1 102,900 USD 1,400 - Tranche 2 (Undrawn) 154,350 USD 2,100 - Total 257,250 USD 3,500 - The maturity of these contracts extends for five years and six months. The table below summarizes the cash flows (principal) of these derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: Particulars As at As at 'March 31, 2024 'March 31, 2023 Payable (USD) Receivable (INR) Payable (USD) Receivable (INR) Less than 1 year 1,000 73,500 1,000 73,500 One to two years 1,000 73,500 1,000 73,500 Two to three years 500 36,750 1,000 73,500 Three to four years - - 500 36,750 Four to five years - - - - More than five years - - - - Total cash flows 2,500 183,750 3,500 257,250 The Group recognized a net loss on the cross currency swaps of ₹ Nil [Previous year : ₹ Nil] for the year ended March 31, 2024. (c) Interest Rate Swap: The Group has entered into Interest Rate Swaps in order to hedge the cash flows arising out of the Interest payments of the underlying ECB. The period of the swap contract is co terminus with the period of the underlying ECB. As per the terms of the arrangement, the Company shall pay fixed rate of interest (8.9%) and receive variable rate of interest equal to SOFR + 2.5% on notional amount. The swap arrangement is marked to market at the end of every period and losses are recognized in the Statement of income. The maturity of these contracts extends for five years and six months. The table below summarizes the cash flows (interest) of these derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: As of March 31, 2024 March 31, 2023 Receivable (US $) Payable (US $) Receivable (US $) Payable (US $) Less than 1 year 189 13,916 279 20,507 One to two years 101 7,375 189 13,916 Two to three years * 1,237 101 7,375 Three to four years - - * 1,237 Four to five years - - - - More than five years - - - - Total cash flows 290 22,528 569 43,035 * Amount below rounding off norm adopted by the Group Total notional amount outstanding as of March 31, 2024 i 23 : US $ 3,500) . Net Loss on account of interest rate swaps amount to ₹ 8,493 for the year ended March 31, 202 4 (March 31, 20 23 : ₹ 25,263 – Net gain). Fair value measurements: The details of assets and liabilities that are measured on fair value on recurring basis are given below: Fair value as of March 31, 2024 Fair value as of March 31, 2023 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Derivative financial assets – gain on outstanding forward/options contracts - - - - - - Liabilities Derivative financial liabilities – loss on outstanding forward/options contracts - - - - - - Derivative financial liabilities - loss on outstanding cross currency swaps - - - - - - Derivative financial liabilities - loss on outstanding interest rate swaps - - 8,493 - - (25,263 ) · Level 1 – unadjusted quoted prices in active markets for identical assets and liabilities. · Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). · Level 3 – unobservable inputs for the asset or liability. Interest income/ (expenses), gains/ (losses) recognized on financial assets and liabilities Recognized in profit or loss Year ended March 31, 2024 March 31, 202 3 March 31, 2022 Financial assets at amortised cost Interest income on bank deposits 231,377 82,675 45,060 Interest income from other financial assets 29,764 55,511 28,517 Impairment loss of trade receivables (265,000 ) (371,890 ) (433,723 ) Financial assets at fair value through profit or loss Net change in fair value of derivative financial instruments gain/(loss) 8,493 (25,263 ) (16,879 ) Financial liabilities at amortised cost Interest expenses on lease obligations (249,964 ) (191,911 ) (185,092 ) Interest expenses on borrowings from banks, others and overdrafts (2,153,242 ) (1,652,522 ) (1,098,096 )

Financial Risk Management

Financial Risk Management	12 Months Ended
	Mar. 31, 2024
Disclosure of financial risk management [Abstract]
Disclosure of financial risk management [text block]	34. Financial Risk Management The Group has exposure to the following risks from its use of financial instruments: · Credit risk · Liquidity risk · Market risk The Board of Directors has overall responsibility for the establishment and oversight of the Group’s risk management framework. The Board of Directors has established a risk management policy to identify and analyze the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management systems are reviewed periodically to reflect changes in market conditions and the Group’s activities. The Group Audit Committee oversees how management monitors compliance with the Group’s risk management policies and procedures and reviews the risk management framework. The Group Audit Committee is assisted in its oversight role by Internal Audit. Internal Audit undertakes reviews of risk management controls and procedures, the results of which are reported to the Audit Committee. Credit risk : Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the Group’s trade receivables, treasury operations and other activities that are in the nature of leases. Trade and other receivables The Group’s exposure to credit risk is influenced mainly by the individual characteristics of each customer. Management considers that the demographics of the Group’s customer base, including the default risk of the industry and country in which customers operate, has less of an influence on credit risk. Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the credit worthiness of the customers to which the Group grants credit terms in the normal course of the business. Cash and cash equivalents and other investments In the area of treasury operations, the Group is presently exposed to counter-party risks relating to short term and medium term deposits placed with public-sector banks, and also to investments made in mutual funds. The Chief Financial Officer is responsible for monitoring the counterparty credit risk and has been vested with the authority to seek Board’s approval to hedge such risks in case of need. Exposure to credit risk The gross carrying amount of financial assets, net of any impairment losses recognized represents the maximum credit exposure. The maximum exposure to credit risk as of March 31, 2024 and 2023 was as follows: March 31, 2024 March 31, 2023 Cash and cash equivalents (Including other bank deposits) 5,394,189 3,650,446 Restricted Cash 440,445 1,194,787 Other assets 2,004,216 850,261 Trade receivables 10,155,223 11,345,542 Other receivables 157,779 100,681 Other investments 1,203,862 1,044,020 19,355,714 18,185,737 Impairment for financial assets Allowances for impairment for trade receivables have been provided based on Expected Credit Loss Method adopting a simplified approach provided in IFRS 9. The ageing analysis of trade receivables has been considered from the due date for the practical expedient. The ageing of trade receivables, net of allowances, is given below: Period (in days) March 31, 2024 March 31, 2023 Less than 365 days 10,155,223 10,872,340 More than 365 days - 473,202 10,155,223 11,345,542 See note 13 for the activity in the allowance for impairment of trade account receivables. Liquidity risks : Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’s reputation. Typically the Group ensures that it has sufficient cash on demand to meet expected operational expenses, servicing of financial obligations. In addition, the Group has concluded arrangements with well reputed Banks, and has unused lines of credit that could be drawn upon should there be a need. The Company is also in the process of negotiating additional facilities with Banks for funding its requirements. The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements: As of March 31, 2024 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 486,888 531,000 531,000 - - - 6% Compulsory Convertible Debentures 7,156,074 8,631,877 528,003 1,584,000 1,056,003 5,463,871 9% Cumulative Non-convertible preference shares 500,000 120,000 30,000 30,000 30,000 30,000 Lease liabilities 3,042,839 8,588,700 587,700 773,500 531,200 6,696,300 Other liabilities 1,612,496 1,612,496 1,594,551 17,945 - - Borrowing from banks 18,794,380 22,515,522 5,557,466 7,922,227 5,536,029 3,499,800 Borrowings from others 3,564,494 4,221,692 1,295,437 2,186,476 739,779 - Trade and other payables 11,952,045 11,952,045 11,952,045 - - - 47,109,216 58,173,332 22,076,202 12,514,148 7,893,011 15,689,971 As of March 31, 2023 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 951,504 951,504 951,504 - - - 6% Compulsory Convertible Debentures 4,000,000 6,040,663 240,003 7,20,000 4,80,003 46,00,657 6 % Non Compulsory 500,000 500,000 - - - 500,000 Lease liabilities 2,451,179 5,703,330 585,790 788,588 555,216 3,773,736 Other liabilities 2,059,524 2,059,524 2,039,624 19,900 - - Borrowing from banks 14,982,750 19,853,900 5,680,600 5,755,100 4,800,000 3,618,200 Borrowings from others 2,045,239 2,361,800 748,900 1,149,400 463,500 - Trade and other payables 11,287,453 11,287,453 11,287,453 - - - 38,277,649 48,758,174 21,533,874 84,32,988 62,98,719 12,492,593 As of March 31, 2022 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 371,995 371,995 371,995 - - - Lease liabilities 2,207,403 4,281,949 507,037 733,287 430,022 2,611,603 Other liabilities 60,742 60,742 60,742 - - - 6% Compulsory Convertible Debentures 2,020,000 3,171,739 121,200 363,603 242,403 2,444,533 Borrowing from banks 8,380,415 10,334,236 6,585,649 2,468,789 1,257,280 22,518 Borrowings from others 4,479,774 3,853,302 1,106,150 1,042,525 719,827 984,800 Trade and other payables 10,510,409 10,510,409 10,510,409 - - - 28,030,738 32,584,372 19,263,182 4,608,204 2,649,532 6,063,454 Market risk: Market risk is the risk of loss of future earnings or fair values or future cash flows that may result from a change in the price of a financial instrument. The value of a financial instrument may change as a result of changes in the interest rates, foreign exchange rates and other market changes that affect market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments including foreign currency receivables and payables. The Group is exposed to market risk primarily related to foreign exchange rate risk (currency risk), interest rate risk and the market value of its investments. Thus the Group’s exposure to market risk is a function of investing and borrowing activities and revenue generating and operating activities in foreign currencies. Currency risk : The Group’s exposure in US $, Euro and other foreign currency denominated transactions gives rise to Exchange Rate fluctuation risk. Group’s policy in this regard incorporates: · Forecasting inflows and outflows denominated in US$ for a twelve-month period · Estimating the net-exposure in foreign currency, in terms of timing and amount · Determining the extent to which exposure should be protected through one or more risk-mitigating instruments to maintain the permissible limits of uncovered exposures. · Carrying out a variance analysis between estimate and actual on an ongoing basis and taking stop-loss action when the adverse movements breach the 5% barrier of deviation, subject to review by Audit Committee. The Group’s exposure to foreign currency risk as of March 31, 2024 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 600 - - 5 105 - - - Trade receivables 20,900 - - 610 85 - - - Trade payables (8,050 ) - - (418 ) (29 ) - - Foreign currency loan (2,200 ) - - - - - - Net balance sheet exposure 11,250 - - 197 190 (29 ) - - The Group’s exposure to foreign currency risk as of March 31, 2023 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 405 - - 44 69 - - - Trade receivables 28,052 - - 411 85 - - - Trade payables (28,575 ) - - (250 ) (34 ) (27 ) - - Foreign currency loan (6,059 ) - - - - - - - Net balance sheet exposure (6177 ) - - 205 120 (27 ) - - The Group’s exposure to foreign currency risk as of March 31, 2022 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 3,435 - - 16 51 - - - Trade receivables 29,093 - - 222 85 - - - Trade payables (16,369 ) - - (196 ) (16 ) (27 ) (4 ) - Foreign currency loan (9,389 ) - - - - - - - Net balance sheet exposure 6770 - - 42 120 (27 ) (4 ) - All amounts in respective currencies as mentioned (in thousands) Sensitivity analysis A 10% strengthening of the rupee against the respective currencies as of March 31, 2024 and M , Other comprehensive income Profit or ( loss) March 31, 2024 - (18,361 ) March 31, 2023 - (47,755 ) A 10% weakening of the rupee against the above currencies as of March 31, 2024 and 2023 would have had the equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remain constant. Interest Rate Risk: Interest rate risk is the risk that an upward movement in interest rates would adversely affect the borrowing costs of the group. Profile At the reporting date the interest rate profile of the Group’s interest –bearing financial instruments were as follows: Carrying amount March 31, 2024 March 31, 2023 Fixed rate instruments Financial assets - Fixed deposits with banks 4,502,312 2,590,530 - Investment in debt securities 393,453 372,000 Financial liabilities - Borrowings from banks 183,589 240,962 - Borrowings from others 11,361,108 6,773,700 Variable rate instruments Financial liabilities - Borrowings from banks 18,610,791 14,741,788 - Bank overdrafts 486,888 951,504 Fair value sensitivity for fixed rate instruments The Group does not account for any fixed rate financial assets and liabilities at fair value through profit or loss, and the Group does not designate derivatives (interest rate swaps) as hedging instruments under a fair value hedge accounting model. Therefore a change in interest rates at the reporting date would not affect profit or loss. Cash flow sensitivity for variable rate instruments An increase of 100 basis points in interest rates at the reporting date would have increased / (decreased) equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis has been performed on the same basis as 2023. Equity Profit or (loss) March 31, 2024 - (9,245 ) March 31, 2023 - (12,185 ) A decrease of 100 basis points in the interest rates at the reporting date would have had equal but opposite effect on the amounts shown above, on the basis that all other variables remain constant.

Issue of shares on a private pl

Issue of shares on a private placement basis to the existing promoter group	12 Months Ended
	Mar. 31, 2024
Disclosure Of Issued Capital Explanatory [Abstract]
Disclosure of issued capital [text block]	35. Issue of shares on a private placement basis to the existing promoter group On August 4, 2010, the Board of Directors of the Group proposed the issuance, in a private placement, of up . . On October 22, 2010, the C . On August 14, 2011, the Company received a letter from RVIIPL expressing its intention to transfer the above partly paid shares to its wholly owned subsidiary M/s Ramanand Core Investment Company Private limited (“RCICPL”). The Company, on August 26, 2011, registered such transfer of partly paid shares in the name of RCICPL. On September 7, 2011, the parties entered into an amendment to the Subscription Agreement (the “Amendment”) extending the validity of the agreement period to September 26, 2013. This Amendment provides the Board of Directors of the Company with additional time to call upon the purchasers to pay the balance money, in accordance with the terms of the Subscription Agreement. During the year ended March 31, 2019, the Company has called–up and received a sum of ₹ 10 per share and hence the shares have become fully paid up. As of March 31, 2024, entities affiliated with our CEO, Chairman and Managing Director, Raju Vegesna, beneficially owned approximately 84.03% of our outstanding equity shares.

Corporate Social Responsibility

Corporate Social Responsibility (CSR) expenditure	12 Months Ended
	Mar. 31, 2024
Disclosure Of Corporate Social Responsibility CSR Expenditure [Abstract]
Disclosure of service concession arrangements [text block]	36. Corporate Social Responsibility (CSR) expenditure Section 135 of the Companies Act, 2013, requires Company to spend towards Corporate Social Responsibility (CSR). The Company is expected to spend ₹ 32,850 towards CSR in compliance of this requirement. A sum of ₹ 32,850 has been spent during the current year towards CSR activities as per details given below. Amount (₹) Organization March 31, 2024 March 31, 2023 Sri Venkateswara institute of Research and Rehabilitation for the disabled trust, Dwarakha Tirumala 2,500 - Voluntary Health Services Hospital, Taramani 1,500 1,800 Raju Vegesna Foundation, Visakapatanam 27,850 24,390 Shree Anand Charitable Trust, Mumbai 2,500 Sri Hanuman Mani Education & Culture Trust 1,000 800 CHILD (Project Sakthi) - 800 Guided Fortune Samirti - 2,500 Nayaki vidya mandir school - 300 Total 32,850 33,090

Capital Management

Capital Management	12 Months Ended
	Mar. 31, 2024
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [text block]	37. Capital Management The Group's capital comprises equity share capital, share premium, and other equity attributable to equity holders. The primary objective of Group's capital management is to maximize shareholders value. The Group manages its capital and makes adjustment to it in light of the changes in economic and market conditions. The Group does so by adjusting dividend paid to shareholders. The total capital as on March 31, 2024 is ₹ 18,327,024 (Previous Year: ₹ 15,251,761 )

Material accounting policies (

Material accounting policies (Policies)	12 Months Ended
	Mar. 31, 2024
Disclosure of Significant accounting policies [Abstract]
Basis of consolidation	a. Basis of consolidation The financial statements of the Group companies are consolidated on a line-by-line basis. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated. These financial statements are prepared by applying uniform accounting policies in use at the Group. Subsidiaries are entities controlled by the Company. Control exists when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Thus, the Company controls an investee if and only if the Company has all the following: (a) power over the investee; (b) exposure, or rights, to variable returns from its involvement with the investee; and (c) the ability to use its power over the investee to affect the amount of the Company’s returns. Generally, there is a presumption that majority of voting rights results in control. To support this presumption and when the Group has less than a majority of voting of similar rights of an investee, the group considers all relevant facts and circumstances in assessing whether it has power over an investee. The financial statements of subsidiaries are consolidated from the date that control commences until the date that control ceases. The accounting policies of subsidiaries have been changed where necessary to align them with the policies adopted by the Group.
Foreign currency	b. Foreign currency (i) Foreign currency transactions and balances Transactions in foreign currencies are initially recognized in the financial statements using exchange rates prevailing on the date of transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the relevant functional currency at the exchange rates prevailing at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. Non-monetary assets and liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. Foreign currency differences arising on translation are recognized in the income statement for determination of net profit or loss during the period. (ii) Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to the functional currency at exchange rates at the reporting date. The income and expenses of foreign operations and cash flows are translated to Indian Rupees using average exchange rates during the period. Any differences arising on such translation are recognized in other comprehensive income. Such differences are included in the foreign currency translation reserve “FCTR” within other components of equity. When a foreign operation is disposed of, in part or in full, the relevant amount in the FCTR is transferred to profit or loss.
Financial instruments	c. Financial instruments (i) Financial Assets Financial assets comprise of investments in equity and debt securities, trade and other receivables, cash and cash equivalents and other financial assets. Initial recognition: All financial assets are recognized initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognized on the trade date, i.e., the date that the Group commits to purchase or sell the asset. Subsequent measurement: Financial assets measured at amortized cost: Financial assets held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding are measured at amortised cost using effective interest rate (EIR) method. The EIR amortisation is recognized as finance income in the Statement of Income. The Group while applying above criteria has classified the following financial assets at amortised cost - Trade receivables - Other financial assets. - Investment in debt securities Financial assets at fair value through other comprehensive income (FVTOCI): Financial assets that are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding are subsequently measured at FVTOCI. Fair value movements in financial assets at FVTOCI are recognized in other comprehensive income. Equity instruments held for trading are classified as at fair value through profit or loss (FVTPL). For other equity instruments the Group classifies the same as at FVTOCI or FVTPL. The classification is made on initial recognition and is irrevocable. Fair value changes on equity investments at FVTOCI, excluding dividends, are recognized in other comprehensive income (OCI). Financial assets at fair value through profit or loss (FVTPL): Financial assets are measured at fair value through profit or loss if it does not meet the criteria for classification as measured at amortised cost or at fair value through other comprehensive income. All fair value changes are recognized in the Statement of Income. Derecognition of financial assets: Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire or the financial asset is transferred and the transfer qualifies for derecognition. On derecognition of a financial asset in its entirety, the difference between the carrying amount (measured at the date of derecognition) and the consideration received (including any new asset obtained less any new liability assumed) shall be recognized in the Statement of Income. Impairment of financial assets: Trade receivables, contract assets, lease receivables under IFRS 9, investments in debt instruments that are carried at amortised cost, investments in debt instruments that are carried at FVTOCI are tested for impairment based on the expected credit losses for the respective financial asset. Trade receivables An impairment analysis is performed at each reporting date. The expected credit losses over lifetime of the asset are estimated by adopting the simplified approach using a provision matrix which is based on historical loss rates reflecting current condition and forecasts of future economic conditions. In this approach assets are grouped on the basis of similar credit characteristics such as industry, customer segment and other factors which are relevant to estimate the expected cash loss from these assets. Other financial assets Other financial assets are tested for impairment based on significant change in credit risk since initial recognition and impairment is measured based on probability of default over the lifetime when there is significant increase in credit risk. (ii) Financial liabilities Financial liabilities are initially recognized at fair value and any transaction cost that are attributable to the acquisition of the financial liabilities except financial liabilities at fair value through profit or loss which are initially measured at fair value. Subsequent measurement: The financial liabilities are classified for subsequent measurement into following categories: - at amortised cost - at fair value through profit or loss Financial liabilities at amortised cost The Group is classifying the following financial liabilities at amortised cost; a) Borrowings b) Finance lease obligations c) Trade and other payables d) Other financial liabilities Amortised cost for financial liabilities represents amount at which financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. Financial liabilities at fair value through profit or loss Financial liabilities held for trading are measured at FVTPL. Derecognition of financial liabilities: A financial liability shall be derecognized when, and only when, it is extinguished i.e. when the obligation specified in the contract is discharged or cancelled or expires. Compound Financial Instrument: The terms of a non-derivative compound financial instrument, such as convertible debentures including the CCDs, are evaluated to determine whether it contains both a liability and an equity component. Such components are classified as financial liabilities, financial assets or equity instruments in accordance with the substance of the contractual arrangement. Interest, dividends and gains relating to the component that is a financial liability is recognized as income or expense in profit or loss. Distribution to holders of equity instruments is recognized directly in equity. (iii) Derivative financial instruments Foreign exchange forward contracts and options are entered into by the Group to mitigate the risk of changes in foreign exchange rates associated with certain payables, receivables and forecasted transactions denominated in certain foreign currencies. The group also enters into cross currency interest rate swaps for hedging the risk against variability in cash flows of its term loan. These derivative contracts do not qualify for hedge accounting under IFRS 9 and are initially recognized at fair value on the date the contract is entered into and subsequently re-measured at their fair value. Gains or losses arising from changes in the fair value of the derivative contracts are recognized immediately in profit or loss. (iv) Offsetting of Financial Assets and Financial Liabilities Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group has a legal right to offset the amounts and intends either to settle on a net basis or to realize the assets and settle the liability simultaneously. (v) Reclassification of financial assets The Group determines classification of financial assets and liabilities on initial recognition. After initial recognition, no reclassification is made for financial assets which are categorized as equity instruments at FVTOCI and financial assets or liabilities that are specifically designated as FVTPL. For financial assets which are debt instruments, a reclassification is made only if there is a change in the business model for managing those assets. Changes to the business model are expected to be very infrequent. The management determines change in the business model as a result of external or internal changes which are significant to the Group’s operations. A change in the business model occurs when the Group either begins or ceases to perform an activity that is significant to its operations. If the Group reclassifies financial assets, it applies the reclassification prospectively from the reclassification date which is the first day of the immediately next reporting period following the change in business model. The Group does not restate any previously recognized gains, losses (including impairment gains or losses) or interest.
Share capital	d. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or share options are recognized as a deduction from equity, net of any tax effects.
Property, plant and equipment	e. Property, plant and equipment Property, Plant and Equipment is stated at cost less accumulated depreciation and where applicable accumulated impairment losses. Cost of an item of property, plant and equipment comprises its purchase price, including import duties and non-refundable purchases taxes, after deducting trade discounts and rebates and includes expenditure directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, direct labour and any other costs directly attributable to bringing the asset to a working condition for its intended use, and the costs of dismantling and removing the items and restoring the site on which they are located. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of Property, Plant and Equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of Property, Plant and Equipment are determined by comparing the proceeds from disposal with the carrying amount of Property, Plant and Equipment and are recognized net within “other income / other expenses” in the Statement of Income. (i) Subsequent costs The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group and its cost can be measured reliably. The carrying amount of the replaced part is de-recognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in statement of income during the period in which it is incurred. (ii) Depreciation Depreciation is recognized in the Statement of Income on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment considering residual value to be zero. Depreciation on contract-specific assets are charged co- terminously over the contract period. Management’s estimated useful lives for the year ended March 31, 2024 and March 31, 2023 were as follows: Estimate of useful life in years Buildings comprising Civil structure, etc 28 Improvements forming part of the Building 5 Plant and machinery comprising computers, servers etc. 3 - Plant and machinery comprising other items 3-8 Furniture and fittings 5 Office equipment 5 Motor vehicles 3 Depreciation is not recorded on construction-in-progress until construction and installation are complete and the asset is ready for its intended use. The depreciation method, useful lives and residual value are reviewed at each of the reporting date
Business combinations	f. Business combinations (i) Business combinations Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires the identifiable intangible assets and contingent consideration to be fair valued in order to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. These valuations are conducted by independent valuation experts. Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3(Revised). The cost of acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition. The cost of acquisition also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Transactions costs that the group incurs in connection with a business combination such as finder’s fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed. The acquisition of an asset or a group of assets that does not constitute a ‘business’ as per IFRS 3 is accounted for by identifying and recognizing the individual identifiable assets acquired and liabilities assumed. The cost of the group is allocated to such individual identifiable assets and liabilities on the basis of their relative fair values on the date of purchase. Business combinations involving entities or businesses under common control have been accounted for using the pooling of interests method. (ii) Goodwill Goodwill represents the cost of a business acquisition in excess of the Group's interest in the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. When the excess is negative (negative goodwill), the Group reassesses the identification and measurement of identifiable assets, liabilities and contingent liabilities, and the measurement of the cost of acquisition, and recognizes any remaining excess in profit or loss immediately on acquisition. Subsequent measurement Goodwill is measured at cost less accumulated impairment losses.
Other intangible assets	g. Other intangible assets Other intangible assets that are acquired by the Group, which have finite useful lives, are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the intangible asset. (i) Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, are recognized in profit or loss as incurred. (ii) Amortization of intangible assets with finite useful lives Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use. The estimated useful lives for the current and previous year are as follows: Estimate of useful life in years Software 1 – 3 Undersea cable capacity 12 Other Intangibles 3 – 5 Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Leases	h. Leases The Group as a lessee The Group’s lease asset classes primarily consist of leases for land and buildings. The group assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the group assesses whether: (1) the contract involves the use of an identified asset (2) the group has substantially all of the economic benefits from use of the asset through the period of the lease and (3) the group has the right to direct the use of the asset. At the date of commencement of the lease, the Group recognizes a right-of-use asset (“ROU”) and a corresponding lease liability for all lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease. Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU assets and lease liabilities includes these options when it is reasonably certain that they will be exercised. The right-of-use assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset. Right of use assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates in the country of domicile of the leases. Lease liabilities are remeasured with a corresponding adjustment to the related right of use asset if the group changes its assessment if whether it will exercise an extension or a termination option. Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash flows. The Group as a lessor Leases for which the group is a lessor is classified as a finance or operating lease. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sub-lease separately. The sublease is classified as a finance or operating lease by reference to the right-of-use asset arising from the head lease. For operating leases, rental income is recognized on a straight line basis over the term of the relevant lease.
Inventories	i. Inventories Inventories comprising traded hardware and software are measured at the lower of cost (determined using first-in first-out method) and net realizable value. Cost comprises cost of purchase and all directly attributable costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses.
Contract assets/liability	j. Contract assets/liability Contract Assets (Unbilled revenue) represents revenue in excess of billing. Contract Liability (Deferred income) represents unserviced portion of billed contracts.
Impairment of non-financial assets	k. Impairment of non-financial assets The carrying amounts of the Group’s non-financial assets, other than inventories and deferred tax assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”). An impairment loss is recognized if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit or group of units on a pro rata basis. Reversal of impairment loss An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized directly in other comprehensive income and presented within equity.
Employee benefits	l. Employee benefits Employee benefits are accrued in the period in which the associated services are rendered by employees of the Group, as detailed below: (a) Defined contribution plan (Provident fund) Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. The Group makes specified monthly contribution towards Government administered provident fund scheme. The Group also contributes to 401(K) plans on behalf of eligible employees. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit and loss in the periods during which the related services are rendered by employees. (b) Defined benefit plans (Gratuity) In accordance with applicable Indian laws, the Group provides for a lump sum payment to eligible employees, at retirement or termination of employment based on the last drawn salary and years of employment with the Group. The gratuity fund is managed by the Life Insurance Corporation of India (LIC). The Group's net obligation in respect of defined benefit plan is calculated by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting any unrecognized past service cost and the fair value of any plan assets. The discount rate is the yield at the reporting date on risk free Government bonds that have maturity dates approximating the terms of the Group’s obligations. The calculation is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recognized asset is limited to the total of any unrecognized past service costs and the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest), are recognized in other comprehensive income and presented within equity. Remeasurements are not reclassified to profit or loss in subsequent periods. Service costs, net interest expenses and other expenses related to defined benefit plans are recognized in profit or loss. (c) Short term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. (d) Compensated leave of absence The employees of the Group are entitled to compensated absence. The employees can carry forward a portion of the unutilized accrued absence and utilize it in future periods or receive cash compensation at retirement or termination of employment for the unutilized accrued compensated absence. The Group recognizes an obligation for compensated absences in the period in which the employee renders the services. The Group provides for the expected cost of compensated absence in the Statement of Income as the additional amount that the Group expects to pay as a result of the unused entitlement that has accumulated based on actuarial valuations carried out by an independent actuary at the balance sheet date.
Share-based payment transactions	m. Share-based payment transactions The fair value of options on grant date, (equity-settled share based payments) granted to employees is recognized as an employee expense, with a corresponding increase in equity, over the period in which the options are vested. The increase in equity recognized in connection with a share based payment transaction is presented as a separate component in equity. The amount recognized as an expense is adjusted to reflect the actual number of share options that vest. In respect of options whose terms and conditions are modified, the Group includes the incremental fair value of the options in the measurement of the amounts recognized for services received from the employees. The incremental fair value is the difference between the fair value of the modified option and that of the original option both estimated as at the date of the modification. If the modification occurs during the vesting period, the incremental fair value granted is included in the measurement of the amount recognized for services received over the period from the modification date until the date when the modified equity instruments vest, in addition to the amount based on the grant date fair value of the original equity instruments, which is recognized over the remainder of the original vesting period. If the modification occurs after vesting date, the incremental fair value granted is recognized immediately, or over the vesting period if the employee is required to complete an additional period of service before becoming unconditionally entitled to those modified equity instruments.
Provisions	n. Provisions Provisions are recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. A provision for onerous contracts is recognized when the expected benefits to be derived by the Group from a contract are lower than the unavoidable cost of meeting its obligations under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established, the Group recognizes any impairment loss on the assets associated with that contract.
Revenue Recognition	o. Revenue Recognition The Group derives revenue from converged ICT solutions comprising Network- Connectivity services, Data Center services and Digital Services which includes cloud and managed services, applications integration services and technology integration services. The Group recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services excluding the amount collected on behalf of third parties. The revenue recognition in respect of the various streams of revenue is described as follows i) Network services Revenue from Network Connectivity services includes Data network services and Voice services. Network services primarily include revenue from connectivity services, NLD/ILD services and to a lesser extent, revenues from the setup and installation of connectivity links. The group provides connectivity for a fixed period of time at a fixed rate regardless of usage. Revenue from Network services are series of distinct services. The performance obligations are satisfied overtime. Service revenue is recognized when services are provided, based upon period of time. The setup and installation of connectivity links are deferred and recognized over the associated contract period. Sale of equipment’s are accounted as separate performance obligations if they are distinct and its related revenues are recognized at a point in time when the control is passed on to the customer. The Group provides NLD (National Long Distance) and ILD (International Long Distance) services through Group’s network. The Group carries voice traffic, both national and international, using the network back-bone and delivers voice traffic to Inter-connect Operators. Revenue is recognized when the services are provided based upon the usage (e.g: metered call units of voice traffic terminated on the Group’s network). ii) Data Center Services: Revenue from DC services consists co-location of racks and power charges. The contracts are mainly for a fixed rate for a period of time. Revenue from co-location of racks, power charges and cross connect charges are series of distinct services. The performance obligations are satisfied overtime. Service revenue is recognized as the related services are performed. Sale of equipment such as servers, switches, networking equipment, cable infrastructure and racks etc., are accounted as separate performance obligations if they are distinct and its related revenues are recognized at a point in time when the control is passed on to the customer. iii) Digital Services Revenue from Cloud and managed services include revenue from Cloud and storage solutions, managed services, value added services, domestic and International managed services. Revenues from Cloud and on demand compute and storage, are primarily fixed for a period of time. Revenue from Cloud and managed services are series of distinct services. The performance obligations are satisfied overtime. The group recognize service revenue as the related services are performed. Revenues from domestic and international managed services, comprise of value added services, operations and maintenance of projects and from remote infrastructure management. Contracts from this segment are fixed and could also be based on time and material contracts. In the case of time and material contracts, the group recognizes service revenue as the related services are performed. In the case of fixed price contract, the group recognize revenue over a period of time based on progress towards completion of performance obligation using efforts or cost to cost measure of progress (percentage completion method of accounting). The stage of completion is measured by efforts spent to estimated total efforts over the term of the contract. Revenue from Technology Integration Services include system integration Services, revenue from construction of Data Centers, network services, security solutions and to a lesser extent, revenue from sale of hardware and software. Revenue from construction contract includes revenue from construction of Data Centers to the specific needs and design of the customer. The Group recognize revenue at point in time, when the customer does not take control of work-in-progress or over a period of time when the customer controls the work-in-progress. In the case where revenue is recognized over a period of time and progress is measured based on the costs incurred to date as a percentage of the total estimated costs to fulfill the contract. If the Group does not have a sufficient basis to measure the progress of completion or to estimate the total contract revenues and costs, revenue is recognized only to the extent of contract cost incurred for which recoverability is probable. When total cost estimates exceed revenues in an arrangement, the estimated losses are recognized in the statement of Income in the period in which such losses become probable based on the current contract estimates. Revenue from Applications Integration services include online assessment, document management services, web development, digital certificate based authentication services, supply chain software and eLearning software development services. eLearning software development services consist of structuring of content, developing modules, delivery and training users in the modules developed. Revenue from Applications Integration Services is recognized over a period of time. The progress is measured based on the amount of time/effort spent on a project. Revenue in relation to ‘time’ is measured as the agreed rate per unit of time multiplied by the units of time expended. The element of revenue related to materials is measured in accordance with the terms of the contract. The Group enters into contracts with customers to serve advertisements in the portal and the Group is paid on the basis of impressions, click-throughs or leads and in each case the revenue is recognized ratably over the period of the contract based upon the usage (i.e., on actual impressions/click throughs / leads delivered.) Revenue from commissions earned on electronic commerce transactions are recognized when the transactions are completed. Digital Certification revenues include income received on account of Web certification. Generally the Group does not hold after sale service commitments after the activation of the Digital Certificates sold and accordingly, revenue is recognized fully on the date of activation of the respective certificate. Multiple deliverable arrangements In certain cases, some elements belonging to the services mentioned above are sold as a package consisting of all or some of the elements. The Group accounts for goods or services of the package separately if they are distinct. i.e., if a good or service is separately identifiable from other promises in the contract and if the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer. The Group allocate the transaction price to each performance obligation identified in the contract on a relative stand-alone selling price basis. Standalone selling price is the price at which group would sell a promised good or service separately to the customer. If the relative stand-alone selling prices are not available, the group estimates the same. In doing so, the group maximise the use of observable inputs and apply estimation methods consistently in similar circumstances. Contract Cost Costs to fulfil customer contracts i.e., the costs relate directly to a contract or to an anticipated contract that the Group can specifically identify or the costs generate/ enhance resources of the group that will be used in satisfying (or in continuing to satisfy) performance obligations in the future or the costs that are expected to be recovered are recognized as asset and amortized over the contract period. Incremental costs of obtaining a contract are recognized as assets and amortized over the contract period if entity expects to recover those costs. The Group recognize incremental cost of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognized is one year or less. Costs to obtain a contract that is incurred regardless of whether the contract is obtained are recognized as an expense when incurred, unless those costs are explicitly chargeable to the customer regardless of whether the contract is obtained. Significant judgments on applying IFRS 15 The group contracts with customer include promises or arrangements to transfer multiple goods or services to a customer. The group assess whether such arrangements in the contract has distinct goods or services (performance obligation). Identification of distinct performance obligation involves judgment to determine ability of customer to benefit independently from other promises in the contract. The judgment is required to measure the transaction price for the contract. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration could be fixed amount or variable amount or could be both. Transaction price could also be adjusted for time value of money if contract includes a significant financing component. In the case of multiple arrangements in a contract, the group allocate transaction price to each performance obligation based on standalone transaction price. The determination of standalone transaction price involves judgment. The group uses judgment in determining timing of satisfaction of performance obligation. The group considers how customer benefits from goods or services as the services are rendered, who controls as the assets is created or enhanced, whether asset has an alternate use and the entity has an enforceable right to payment for performance completed to date, transfer of significant risk and reward to the customer, acceptance or sign off from the customer etc., The group uses judgement when capitalising the contract cost as to whether it generates or enhances resources of the entity that will be used in satisfying performance obligation in the future.
Finance income	p. Finance income Finance income comprises interest income on funds invested, dividend income and gains on the disposal of financial assets at fair value through profit or loss. Interest income is recognized as it accrues in profit or loss, using the effective interest method. Dividend income is recognized in profit or loss on the date when the Group’s right to receive payment is established, which in the case of quoted securities is the ex-dividend date.
Finance expense	q. Finance expense Finance expense comprises borrowing costs, bank charges, unwinding of discount on provision, fair value losses on financial assets at fair value through profit or loss that are recognized in Statement of Income. Fair value changes attributable to hedged risk are recognized in the Statement of Income. Borrowing costs Borrowing costs are interest and other costs (including exchange difference relating to foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs) incurred in connection with the borrowing of funds. Interest expense is recognized using effective interest method. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalized as part of the cost of that asset. Other borrowing costs are recognized as expenses in the period in which they are incurred. To the extent the Group borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the Group determines the amount of borrowings costs eligible for capitalization by applying a capitalization rate to the expenditure incurred on such asset. The capitalization rate is determined based on the weighted average of borrowing costs applicable to the borrowings of the Group which are outstanding during the period, other than borrowings made specifically towards purchase of the qualifying asset. The amount of borrowing costs that the Group capitalizes during a period does not exceed the amount of borrowing costs incurred during that period.
Income taxes	r. Income taxes Income tax expense comprises current and deferred tax. Income tax expense is recognized in profit or loss except to the extent that it relates to items recognized directly in equity or in other comprehensive income. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date. Minimum Alternate Tax (MAT) is accounted as current tax when the Group is subjected to such provisions of the Income Tax Act. However, credit of such MAT paid is available when the Group is subjected to tax as per normal provisions in the future. Credit on account of MAT is recognized as a deferred tax asset based on the management’s estimate of its recoverability in the future. Significant judgments are involved in determining the provision for income taxes, including amount expected to be paid/recovered for uncertain tax positions. Deferred tax is recognized using the balance sheet method, providing for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognized for the following temporary differences: (i) the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss. (ii) differences relating to investments in subsidiaries and associates to the extent that it is probable that they will not reverse in the foreseeable future. (iii) arising due to taxable temporary differences on the initial recognition of goodwill, as the same is not deductible for tax purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously. A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred taxation arising on investments in subsidiaries and associates is recognized except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred taxation on temporary differences arising out of undistributed earnings of the equity method accounted investee is recorded only when it is expected to be distributed in foreseeable future based on the management's intention.
Earnings per share	s. Earnings per share The Group presents basic and diluted earnings per share (EPS) data for its ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Where ordinary shares are issued but not fully paid, they are treated in the calculation of basic earnings per share as a fraction of an ordinary share to the extent that they were entitled to participate in dividends during the period relative to a fully paid ordinary share. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares, which includes share options granted to employees. To the extent that partly paid shares are not entitled to participate in dividends during the period they are treated as the equivalent of warrants or options in the calculation of diluted earnings per share.
Dividend distribution to equity shareholders	t. Dividend distribution to equity shareholders Dividend distributed to Equity shareholders is recognized as distribution to owners of capital in the Statement of Changes in Equity, in the period in which it is paid after approval of shareholders.
Current/ non-current classification	u. Current/ non-current classification An asset is classified as current if: (a) it is expected to be realized or sold or consumed in the Group's normal operating cycle; (b) it is held primarily for the purpose of trading; (c) it is expected to be realized within twelve months after the reporting period; (d) it is cash or a cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is classified as current if: (a) it is expected to be settled in normal operating cycle; The operating cycle is the time between acquisition of assets for processing and their realisation in cash and cash equivalents. The Group's normal operating cycle is twelve months.
Recent accounting pronouncements [text block]	v. Recent accounting pronouncements New amendments not yet adopted: Certain new standards, amendments to standards and interpretations are not yet effective for annual periods beginning after April 1, 2024 and have not been applied in preparing these consolidated financial statements. New standards, amendments to standards and interpretations that could have potential impact on the consolidated financial statements of the Company are: Amendments to IAS 21 On August 15, 2023, International Accounting Standards Board (IASB) has issued amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, Lack of Exchangeability that will require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. These amendments specify when a currency is exchangeable into another currency and when it is not and specify how an entity determines the exchange rate to apply when a currency is not exchangeable. The adoption of these amendments to IAS 21 are not expected to have any material impact on the consolidated financial statements.

Basis of preparation (Tables)

Basis of preparation (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Basis of preparation [Abstract]
Disclosure of detailed information about the impact on previously reported amounts in specific line items in the consolidated financial statements	The following tables present the impact on previously reported amounts in specific line items in the consolidated financial statements for the years ended March 31, 2024 and March 31, 2023. Changes in Consolidated Statement of Financial Position (In thousands of Rupees): As per Original Form 20-F As per Form 20-F/A March 31, March 31, 2023 March 31, March 31, 2023 Other Equity 8,800,000 2,000,000 2,723,924 - Accumulated deficit (6,745,965 ) (6,625,962 ) Borrowings (non-current) 17,608,315 13,817,634 23,349,863 15,817,634 Borrowings (Current) 6,450,561 6,665,085
Disclosure of detailed information about changes in consolidated statement of income	Changes in Consolidated Statement of Income for the year ended March 31, 2024 (In thousands of Rupees): As per Original Form 20-F As per Form 20-F/A Profit from operating activities 2,167,558 2,167,558 Net finance expense (1,935,522 ) (1,815,519 ) Profit/(Loss) before Tax 232,036 352,039 Taxes (183,100 ) (183,100 ) Profit/(Loss) After Tax 48,936 168,939
Disclosure of detailed information about changes in other figures	Changes in Other Figures for the year ended March 31, 2024 (In Rupees) : As per Original Form 20-F As per Form 20-F/A Basic earnings per Share 0.27 0.92 Diluted earnings per share 0.26 0.91
Disclosure of detailed information about summary of amendment	Summary of Amendment (In thousands of Rupees): Particulars 2022-23 2023-24 Consolidated Statement of Financial Position Decrease in Other Equity 2,000,000 6,076,076 Decrease in Accumulated Deficit 120,003 Increase/(Decrease) in Borrowings (non-current liabilities) 2,000,000 5,741,548 Increase/(Decrease) in Borrowings (current liabilities) 214,524 Consolidated Statement of Income Decrease in Finance expense 120,003 Increase in Profit before tax 120,003 Increase in Earnings per share Basic earnings per share 0.65 Diluted earnings per share 0.65

Material accounting policies_2

Material accounting policies (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Significant accounting policies [Abstract]
Disclosure of detailed information about property, plant and equipment with estimated useful lives [Text Block]	Depreciation is recognized in the Statement of Income on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment considering residual value to be zero. Depreciation on contract-specific assets are charged co- terminously over the contract period. Management’s estimated useful lives for the year ended March 31, 2024 and March 31, 2023 were as follows: Estimate of useful life in years Buildings comprising Civil structure, etc 28 Improvements forming part of the Building 5 Plant and machinery comprising computers, servers etc. 3 - Plant and machinery comprising other items 3-8 Furniture and fittings 5 Office equipment 5 Motor vehicles 3
Disclosure of detailed information about intangible assets with finite useful life [Text Block]	Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use. The estimated useful lives for the current and previous year are as follows: Estimate of useful life in years Software 1 – 3 Undersea cable capacity 12 Other Intangibles 3 – 5

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of property, plant and equipments [Abstract]
Disclosure of detailed information about property, plant and equipment	The following table presents the changes in property, plant and equipment during the year ended March 31, 2024 Cost Accumulated depreciation Particulars As of April 1, 2023 Additions Deletions Reclassification * As of March 31, 2024 As of April 1, 2023 Depreciation for the year Deletions Reclassification As of March 31, 2024 Carrying amount as of March 31, 2024 Freehold Land 206,867 - - 206,867 - - - - 206,867 Building 6,238,669 3,273,178 27 4,420,100 13,931,920 1,964,842 1,194,556 26 2,003,600 5,162,972 8,768,948 Plant and machinery 21,303,005 2,710,939 11,692 24,002,252 12,393,855 1,934,332 9,223 14,318,964 9,683,288 Computer equipment 2,037,261 163,271 16,879 2,183,653 1,780,677 160,078 16,820 1,923,935 259,718 Office equipment 2,106,995 265,633 570 2,372,058 1,180,336 289,494 567 1,469,263 902,795 Furniture and fittings 4,590,427 2,706 178 (4,420,100 ) 172,855 2,161,696 617 154 (2,003,600 ) 158,559 14,296 Vehicles 9,721 3,141 4 12,858 9,697 4 9,693 3,165 Total 36,492,945 6,418,868 29,350 - 42,882,463 19,491,103 3,579,077 26,794 - 23,043,386 19,839,077 Add: Construction in progress 12,371,317 Total 36,492,945 6,418,868 29,350 - 42,882,463 19,491,103 3,579,077 26,794 - 23,043,386 32,210,394 * The Company incurred costs on Improvements comprising expenses for building interiors, electrical work, etc, which become an integral part of the building. These expenses are incurred to make the civil structure of the building ready for the intended use. These expenses on improvement are capitalized and depreciated over its estimated useful life of 5 years in accordance with the accounting policy consistently applied by the Company. The Company believes that it is more appropriate to disclose such improvements as a part of Buildings rather than as part of Furniture and Fittings. Hence the cost of such Improvements and the accumulated depreciation thereon, as on April 1, 2023 has been transferred as part of Building for a better presentation. The following table presents the changes in property, plant and equipment during the year ended March 31, 2023 Cost Accumulated depreciation Particulars As of April 1, 2022 Additions Deletions As of Mar ch 2023 As of April 1, 2022 Depreciation for the year Deletions As of Mar ch 2023 Carrying amount as of March 31, 2023 Freehold Land 147,176 59,691 - 206,867 - - - - 206,867 Building 4,944,478 1,304,500 10,309 6,238,669 1,058,496 916,646 10,300 1,964,842 4,273,827 Plant and machinery 17,512,223 3,839,433 48,651 21,303,005 10,842,235 1,600,493 48,873 12,393,855 8,909,150 Computer equipment 1,863,469 191,867 18,075 2,037,261 1,630,581 167,923 17,827 1,780,677 256,584 Office equipment 1,695,295 411,700 - 2,106,995 909,833 270,508 5 1,180,336 926,659 Furniture and fittings 4,589,404 1,500 477 4,590,427 2,161,280 901 485 2,161,696 2,428,731 Vehicles 9,721 - - 9,721 9,697 9,697 24 Total 30,761,766 5,808,691 77,512 36,492,945 16,612,122 2,956,471 77,490 19,491,103 17,001,842 Add: Construction in progress 5,304,235 Total 30,761,766 5,808,691 77,512 36,492,945 16,612,122 2,956,471 77,490 19,491,103 22,306,077

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Intangible Assets And Goodwill Explanatory [Abstract]
Disclosure of detailed information about intangible assets	Intangible assets comprise the following: March 31, 202 4 March 31, 202 3 Other intangible assets 641,862 622,688 641,862 622,688
Disclosure of detailed information about the intangible assets other than goodwill	The following table presents the changes in intangible assets during the years ended March 31, 2024 and 2023. Bandwidth Capacity Software License fees Total (A) Cost Balance as of April 01, 2022 736,388 1,903,705 78,000 2,718,093 Acquisitions during the year 36,900 383,475 - 420,375 Disposals during the year - - - - Balance as of March 31, 2023 773,288 2,287,180 78,000 3,138,468 Acquisitions during the year - 508,172 - 508,172 Adjustment - - - - Disposals during the year - 256 - 256 Balance as of March 31, 2024 773,288 2,795,096 78,000 3,646,384 (B) Amortization Balance as of April 01, 2022 587,178 1,452,746 43,439 2,083,363 Amortization for the year 95,319 333,935 3,163 432,417 Impairment loss on intangibles Balance as of March 31, 2023 682,497 1,786,681 46,602 2,515,780 Amortization for the year 89,216 396,530 3,150 488,896 Disposals during the year 154 154 Balance as of March 31, 2024 771,713 2,183,057 49,752 3,004,522 (C) Carrying amounts As of April 01, 2022 149,210 450,959 34,561 634,730 As of March 31, 2023 90,791 500,499 31,398 622,688 As of March 31, 2024 1,575 612,039 28,248 641,862

Right of use assets (Tables)

Right of use assets (Tables)	12 Months Ended
	Mar. 31, 2024
Presentation of leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets [text block]	Following are the changes in the carrying value of right of use assets for the year ended March 31, 2024: Category of ROU asset Particulars Land Building P&M IRU Total Balance as of April 1, 202 3 2,850,345 1,927,648 349,874 561,556 5,689,423 Additions 861,343 1,017,867 26,940 387,074 2,293,224 Adjustments - (8,775 ) (10,739 ) - (19,514 ) Depreciation (39,966 ) (395,760 ) (122,064 ) (1,47,651 ) (705,441 ) Balance as of March 31, 202 4 3,671,722 2,540,980 244,011 800,979 7,257,692 Following are the changes in the carrying value of right of use assets for the year ended March 31, 2023: Category of ROU asset Particulars Land Building P&M IRU Total Balance as of April 1, 2022 1,783,510 1,594,112 480,501 554,591 4,412,714 Additions 1,085,331 681,500 7,468 85,387 1,859,686 Adjustments - - - - - Depreciation (18,496 ) (347,964 ) (138,095 ) (78,422 ) (582,977 ) Balance as of March 31, 2023 2,850,345 1,927,648 349,874 561,556 5,689,423
Disclosure Detail Of Lease Liabilities [Table Text Block]	Particulars March 31, 2024 March 31, 2023 Current lease liabilities 379,851 585,003 Non-current lease liabilities 2,662,988 1,866,176 Total 3,042,839 2,451,179
Disclosure Detail Of Movement In Lease Liabilities [Table Text Block]	The following is the movement in lease liabilities during the Year ended Particulars March 31, 2024 March 31, 2023 Balance as of April 1, 2,451,179 2,207,403 Additions 993,651 596,842 Finance cost accrued during the period 253,316 278,697 Deletions (19,503 ) - Payment of lease liabilities (633,420 ) (640,714 ) Fair value adjustment (3,813 ) 4,575 Translation difference 1,429 4,376 Balance as of March 31, 3,042,839 2,451,179
Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Table Text Block]	The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2024 and March 31, 2023 on an undiscounted basis (including finance expenses): Particulars March 31, 2024 March 31, 2023 Less than one year 587,695 585,790 One to five years 1,304,681 1,343,804 More than five years 6,696,273 3,773,736 Total 8,588,649 5,703,330

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Cash And Cash Equivalents [Abstract]
Disclosure of restricted cash and cash equivalents	(a) Restricted cash March 31, 2024 March 31, 2023 March 31, 2022 Current Bank deposits held under lien against borrowings / guarantees from banks / Government authorities 440,445 1,194,787 792,035 Total restricted cash 440,445 1,194,787 792,035 (b) Non restricted cash Current Cash and bank balances 4,105,489 3,650,446 3,781,978 Other bank deposits (maturity period more than 3 months) 1,288,700 - - Total Non restricted cash 5,394,189 3,650,446 3,781,978 Total cash (a+b) 5,834,634 4,845,233 4,574,013 Bank overdraft used for cash management purposes (486,888 ) (951,504 ) (371,995 ) Other bank deposits (maturity period more than 3 months) (1,288,700 ) - - Cash and cash equivalents for the statement of cash flows 4,059,046 3,893,729 4,202,018

Contract balances (Tables)

Contract balances (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Contract balances and Other liabilities Explanatory [Abstract]
Disclosure of detailed information about receivables contract assets and contract liabilities from the contracts with the customers [text block]	The following table provides information about receivables, contract assets and contract liabilities from the contracts with the customers Particulars March 2024 March 2023 Trade Receivables 10,155,223 11,345,542 Contract Assets – Unbilled Revenue 26,536 52,581 Contract liabilities – Deferred Income Current contract liabilities 2,083,932 1,972,483 Non-current contract liabilities 3,053,428 2,323,958 Total 5,137,360 4,296,441
Disclosure of detailed information about movement in contract assets [text block]	The following table provides the movement in contract assets (unbilled revenue) for the year ended March 31, 2024 and March 31, 2023: Particulars March 31, 2024 March 31, 2023 Balance as of April 1 52,581 51,283 Add: Revenue recognized during the year 27,223 51,111 Less: Invoiced during the year (53,315 ) (51,312 ) Add: Translation gain or (loss) 47 1,499 Balance as of March 31 26,536 52,581
Disclosure of detailed information about movement in contract liabilities [text block]	The /following table provides the movement in contract liabilities (Deferred Income) for the year ended March 31, 2024 and March 31, 2023: Particulars March 31, 2024 March 31, 2023 Balance as of April 1 4,296,441 3,590,019 Less: Revenue recognized during the period (2,575,119 ) (1,702,548 ) Add: Invoiced during the period but revenue not recognized 3,412,300 2,420,931 Add: Translation gain or (loss) 3,738 (11,961 ) Balance as of March 31 5,137,360 4,296,441

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Assets [Abstract]
Disclosure of other non-current assets	Non-current March 31, 202 4 March 31, 202 3 Other deposits and receivables 4,256,687 4,540,098 4,256,687 4,540,098 Financial assets included in other assets 2,004,216 850,261

Deferred tax assets and liabi_2

Deferred tax assets and liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Deferred tax assets and liabilities [Abstract]
Disclosure Of Detailed Information Of Recognized Deferred Tax Assets Liabilities [text block]	The tax effects of significant temporary differences that resulted in deferred tax assets and a description of the items that created these differences is given below . Recognized deferred tax assets / (liabilities) Assets / (liabilities) March 31, 2024 March 31, 2023 March 31, 2022 Deductible temporary difference Property, Plant and Equipment 974,835 714,742 554,604 Lease obligations on right of use assets 181,500 147,614 130,143 Provision for employee benefits 48,879 45,421 46,204 Accounts receivable 131,197 104,658 111,455 Payment to the MSME Vendors 10,934 - - Provision for Doubtful Advances 22,819 21,177 20,976 1,370,164 1,033,612 865,382 Taxable temporary difference Intangible assets (144,273 ) (133,829 ) (143,519 ) Finance Lease obligations (28,571 ) (34,145 ) (35,670 ) (172,844 ) (167,974 ) (179,189 ) Unused Tax credits Mat Credit Entitlement - - - Net deferred tax asset (liability) recognized in Balance Sheet 1,197,320 865,638 686,193
Disclosure of temporary difference, unused tax losses and unused tax credits	Movement in temporary differences during the year Balance 2 Recognized Recognized Balance Recognized Recognized Balance Property, plant and equipment 556,604 158,138 - 714,742 260,093 - 974,835 Intangible assets (143,519 ) 9,690 - (133,829 ) (10,444 ) - (144,273 ) Lease obligations on right of use assets 130,143 17,471 - 147,614 33,886 - 181,500 Finance Lease obligations (35,670 ) 1,525 - (34,145 ) 5,574 - (28,571 ) Payment to MSME Vendors - - 10,934 - 10,934 Provision for employee benefits 46,204 (783 ) - 45,421 3,458 - 48,879 Accounts receivable 111,455 (6,797 ) - 104,658 26,539 - 131,197 Provision for - - - Doubtful Advances 20,976 201 - 21,177 1,642 - 22,819
Disclosure of detailed information about unrecognized deferred tax assets liabilities [text block]	Unrecognized deferred tax assets / (liabilities) As of March 31, 2024 As of March 31, 2023 Deductible temporary differences - - Unrecognized tax losses 262,600 105,500 262,600 105,500
Disclosure of income tax	Income tax expense recognized in profit or loss March 31, 2024 March 31, 2023 March 31, 2022 Current tax expense / (benefit) Current period 514,847 525,942 639,982 Deferred tax expense / (benefit) Origination and reversal of temporary differences (331,747 ) (179,443 ) (49,721 ) MAT credit entitlement Total income tax expense / (benefit) 183,100 346,499 590,261
Disclosure of Effective Income Tax provision Reconciliation [text block]	A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before taxes is summarized below: Year ended Year ended Year ended Profit before income taxes 352,039 1,021,021 1,848,206 Enacted tax rates in India 25.17 % 25.17 % 25.17 % Computed expected tax expense / (benefit) 88,608 256,991 465,193 Effect of: Share based payment expense not deductible for tax purposes - - - Unrecognized deferred tax assets on losses incurred during the year (net of temporary differences, if any) Recognition of previously unrecognised deferred tax asset on temporary differences (1,735 ) (42,500 ) (37,923 ) Difference on account differential tax rates in different jurisdictions (22,852 ) 18,519 23,917 Effect of Unrecognised business loss including reversal of previously recognised DTA on business loss 157,100 105,500 - Expenses/income not taxable Recognition of current year temporary differences Recognition of previously unrecognized tax losses - - - Difference on account of differential tax rates in different companies - - - Effect of expenses that are not deductible in determining taxable profit 26,963 1,700 7,224 Expenses/income not taxable Unrecognized temporary differences - - - Utilisation of previously unrecognised temporary differences - - 14,875 Effect of rate difference in opening and closing deferred tax - - (718 ) Permanent difference on account of coupon charges on CCDs (30,205 ) 43 1 Others (34,779 ) 6,246 (10,920 ) Reversal of previously recognised temporary differences - - 128,612 183,100 346,499 590,261

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Inventories [Abstract]
Disclosure of detailed information about inventories	March 31, 202 4 March 31, 202 3 Trade inventories* 3,393,317 1,941,923 3,393,317 1,941,923 * Includes project inventory of ₹3,034,240 ( previous year: ₹ 1,692,378)

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Trade and other receivables [Abstract]
Disclosure of detailed information about Trade and other receivables	Trade and other receivables comprise: March 31, 2024 March 31, 2023 (i) Trade receivables, net 10,155,223 11,345,542 (ii) Other receivables including deposits 3,947,962 3,270,064 (iii) Contract related accruals - - 14,103,185 14,615,606
Disclosure of detailed information about trade receivables	Trade receivables consist of: March 31, 202 4 March 31, 202 3 Trade receivables from related parties - - Other trade receivables 10,734,773 11,825,945 10,734,773 11,825,945 Less: Allowance for doubtful receivables (579,550 ) (480,403 ) Balance at the end of the year 10,155,223 11,345,542
Disclosure of detailed about allowance for credit losses	The activity in the allowance for doubtful accounts receivable is given below: For the year ended March 31, March 31, Balance at the beginning of the year 480,403 480,542 Add : Additional provision, net 265,000 371,890 Less : Bad debts written off (165,853 ) (372,029 ) Balance at the end of the year 579,550 480,403
Disclosure of other receivables	(ii) Other receivables comprise of the following items: March 31, 2024 March 31, 2023 Advances and other deposits (Refer Note (a) below) 1,793,841 1,605,204 Withholding taxes (Refer Note (b) below) 2,154,121 1,664,860 3,947,962 3,270,064 Financial assets included in other receivables 157,779 100,681 Notes: a) Advances and other deposits primarily comprise of receivables in the form of deposits, sales tax/VAT, service tax, GST and other advances given in the ordinary course of business. b) Includes withholding taxes recoverable from the Department of Income-tax for which the Company has filed tax returns for refund. The Company expects to realize such refund of withholding taxes within the next 12 months. c) Non – current trade receivables is ₹. Nil (March 31, 2023: NIL

Prepayments for current assets

Prepayments for current assets (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Prepayments for current assets [Abstract]
Disclosure of derailed information about prepayments for current assets [text block]	Prepayments for current assets comprise of the following: March 31, 2024 March 31, 2023 Prepayments for purchase of bandwidth 139,139 91,507 Prepayments related to insurance - - Prepayments-others 546,390 649,622 685,529 741,129

Other investments (Tables)

Other investments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Other investments [Abstract]
Disclosure of detailed information about fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]	The details of such investments are given below: March 31, 2024 March 31, 2023 Investment in equity instruments – unquoted Investment in equity shares of Vashi Railway Station Commercial Complex Limited 150 150 Investment in equity shares of Sarayu Clean Gen Private Limited 1,560 1,560 Investment in The Gizmo App Company 20,843 20,554 Investment in Tasoula Energy Private Limited 225,000 225,000 Investment in Padvest Corporation 4,168 4,111 Investment in Digifresh Corporation 16,640 16,443 Investment in VEH Srishti Energy Private Limited 375,300 375,300 Investment in Chatter Inc 12,506 12,333 Investment in Passerine technologies Inc 16,675 16,443 Investment in Cloudfabrix Software Inc 125,061 - Investment in Sylvie Unlimited Inc 12,506 - Investment in debt securities – unquoted Investment in Elevo Corporation(Erstwhile Attala Systems Corporation) # 393,453 372,126 1,203,862 1,044,020

Equity (Tables)

Equity (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Equity [Abstract]
Disclosure of detailed information about number of shares issued [text block]	No of shares March 31, March 31, Issued as of April 01 182,835,369 182,742,369 Issued for cash - - Issued for consideration other than cash - - Exercise of share options 497,091 93,000 Issued as of March 31 183,332,460 182,835,369 Value (₹) (‘000) 1,846,146 1,841,168
Summary of fully paid compulsorily convertible debentures	2024 2023 Compulsorily convertible Debentures issued to Kotak Data Center Fund 2,723,924 - 2,723,924 -

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Employee Benefits [Abstract]
Disclosure of detailed information about employee benefits [text block]	March 31, 2024 March 31, 202 3 March 31, 202 2 Gratuity payable 25,132 27,733 77,826 Compensated absences 134,817 102,170 67,178 159,949 129,903 145,004
Disclosure of detailed information about costs recognized in results to increase or decrease in net defined benefit liability asset [text block]	The components of gratuity costs recognized in the consolidated income statement for the years ending March 31, 2024, 2023, and March 31, 2022 consist of the following: March 31, 2024 March 31, 2023 March 31, 2022 Service cost 62,318 47,050 31,865 Interest cost 21,854 13,926 10,088 Interest income (19,858 ) (8,788 ) (2,303 ) 64,314 52,188 39,650
Disclosure of defined benefit plans [text block]	Details of employee benefit obligation and plan asset are as follows: March 31, 2024 March 31, 2023 Projected benefit obligation at the end of the year 382,492 298,903 Plan assets at the end of the year (357,235 ) (271,170 ) Funded status amount of liability recognised in the Balance Sheet 25,257 27,733
Disclosure of net defined benefit liability (asset) [text block]	The following table set out the status of the gratuity plan: Change in defined benefit obligation March 31, 202 4 March 31, 202 3 March 31, 2022 Projected benefit obligation at the beginning of the year 298,903 216,006 177,098 Service cost 62,318 47,050 31,865 Interest cost 21,854 13,926 10,088 Remeasurements - Actuarial (gain) / loss 21,184 47,703 20,245 Benefits paid (21,767 ) (25,782 ) (23,290 ) Projected benefit obligation at the end of the year 382,492 298,903 216,006
Disclosure of fair value of plan assets [text block]	Change in plan assets March 31, 2024 March 31, 2023 March 31, 2022 Fair value of plan assets at the beginning of the year 271,170 138,180 40,651 Interest income 19,858 8,788 2,316 Employer contributions 86,289 157,682 120,000 Benefits paid (21,593 ) (25,342 ) (23,290 ) Return on plan assets, excluding amount recognised in net interest expense 1,511 (8,138 ) (1,497 ) Fair value of plan assets at the end of the year 357,235 271,170 138,180 Actual return on plan assets 21,369 611 907
Disclosure of actuarial assumptions [text block]	The principal actuarial assumptions as on March 31, 2024, 2023, and 2022 were as follows: March 31, 202 4 March 31, 202 3 March 31, 2022 Discount rate 7.15 % p.a. 7.30 % p.a. 6.35 % p.a. Long-term rate of compensation increase 5.00 % p.a. 5.00 % p.a. 5.00 % p.a. Expected long term rate of return on plan assets 8 % 8 % 8% for the first year and 5% thereafter Average future working life time 21.46 21.68 years 21.85 years
Disclosure of information about maturity profile of defined benefit obligation [text block]	The expected benefit payments to be made in the next few years are as under: Year March 31, 2024 March 31, 202 3 1 Year 72,898 58,014 2 to 5 years 237,283 187,762 6 to 10 years 157,127 121,795 More than 10 years 86,437 67,564
Disclosure of detailed information about weighted average allocation of assets [text block]	Plan assets: The Gratuity plan’s weighted-average asset allocation on March 31, 2024 and March 31, 2023, by asset category is as follows: March 31, 202 4 March 31, 20 23 Funds managed by insurers 100 % 100 %
Disclosure of detailed information about gain or relating to actuarial assumptions recognized in other comprehensive income [text block]	Amount recognized in other comprehensive income for the years ending March 31, 2024, 2023, and 2022 are as follows: March 31, 2024 March 31, 2023 March 31, 2022 Remeasurements of the net defined benefit liability Actuarial (gain)/loss - Change in demographic assumptions - (4,966 ) 146 - change in financial assumptions 2,556 24,823 (402 ) - experience variance 18,628 27,747 21,146 - return on plan assets, excluding amounts recognized in net interest expense/ income (1,511 ) 8,179 1,172 19,673 55,783 22,062
Disclosure of sensitivity analysis for actuarial assumptions [text block]	Sensitivity analysis for the defined benefit obligations will increase/ decrease by the amounts mentioned below if there is a variation of 100 basis points in the discount rate and salary escalation rate. Discount rate Salary escalation rate Increase by 100 bps (₹ ‘000s) Decrease by 100 bps (₹ ‘000s) Increase by 100 bps (₹ ‘000s) Decrease by 100 bps (₹ ‘000s) Present Value of Defined Benefit Obligation 400,361 366,024 367,853 397,751

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Liabilities [Abstract]
Disclosure of detailed information about other non-current liabilities	March 31, 2024 March 31, 2023 Other liabilities 53,945 55,877 53,945 55,877 Financial liabilities included in other liabilities 17,945 19,877

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Borrowings [Abstract]
Disclosure of detailed information about borrowings [text block]	March 31, 2024 March 31, 2023 Current Term bank loans (Refer note (a) to ( f 2,818,144 1,740,076 Other working capital facilities (Refer note ( j r 2,899,996 3,367,962 Borrowings from others (Refer note ( b i 946,945 602,317 6,665,085 5,710,355 Non current Term bank loans (Refer note (a) to (g) below) 13,076,474 9,874,545 Borrowings from others (Refer note ( b ,(i) & (s) 10,273,389 5,943,089 23,349,863 15,817,634

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Trade And Other Payables [Abstract]
Disclosure of detailed information about current trade and other payables	March 31, 2024 March 31, 2023 Trade payables 10,339,550 9,227,928 Advance from customers 1,804,812 1,238,312 Accrued expenses 1,595,074 1,766,653 Other payables 273,337 612,665 1,40,12,773 12,845,558 Financial liabilities included in trade and other payables 11,934,100 11,267,576

Deferred income (Tables)

Deferred income (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Deferred Income [Abstract]
Disclosure of detailed information about current deferred income	March 31, 2024 March 31, 2023 Contract liabilities Current 2,083,932 1,972,483 Non - current 3,053,428 2,323,958 5,137,360 4,296,441

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Revenue [Abstract]
Disclosure of detailed information about revenue	Year ended March 31, 2024 March 31, 2023 March 31, 2022 Rendering of services Service revenue 32,097,915 29,967,698 25,329,497 Installation service revenue 1,852,511 482,246 330,129 33,950,426 30,449,944 25,659,626 Sale of products 1,683,496 2,953,782 1,366,049 35,633,922 33,403,726 27,025,675

Performance obligations and r_2

Performance obligations and remaining performance obligations (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about revenue expected to be recognised in the future related to performance obligation [Abstract]
Disclosure of detailed information about revenue expected to be recognised in the future related to performance obligation	The following table provides revenue expected to be recognized in the future related to performance obligation that are unsatisfied (or partially satisfied) at the reporting date: To be recognized Amount Within one year 13,67,569 One to three years 3,93,218 Three years or more 33,76,573

Selling, general and administ_2

Selling, general and administrative expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Selling, General And Administrative Expenses [Abstract]
Disclosure of detailed information about general and administrative expense	Year ended March 31, 2024 March 31, 2023 March 31, 2022 Personnel expenses 2,455,114 2,045,942 1,734,944 Marketing and promotion expenses 116,618 256,688 120,057 Administrative and other expenses*# 3,927,830 3,431,004 3,088,574 6,499,562 5,733,634 4,943,575 # Includes Contract associates costs Attributable to cost of goods sold and services rendered 139,154 112,076 210,870 Attributable to selling, general and administrative expenses 193,827 25,892 113,591

Personnel expenses (Tables)

Personnel expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Personnel Expenses [Abstract]
Disclosure of detailed information about employee benefits	Year ended March 31, 2024 March 31, 2023 March 31, 2022 Salaries and wages 4,907,965 4,122,783 3,291,605 Contribution to provident fund and other funds 329,107 263,593 189,207 Staff welfare expenses 70,498 50,305 56,295 Employee stock compensation expense 6,874 16,494 22,885 5,314,444 4,453,175 3,559,992 Attributable to cost of goods sold and services rendered 2,859,329 2,407,234 1,825,048 Attributable to selling, general and administrative expenses 2,455,115 2,045,941 1,734,944

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Share-based payments [Abstract]
Disclosure of number and weighted average exercise prices of share options	As the number of stock options and the price of those options were made known to each allottee, the Plan has been considered as a fixed price grant. Stock option activity under the ASOP 2014 Plan is as follows: Number of options Weighted average exercise price in ₹ Number of options Weighted average exercise price in ₹ Number of options Weighted average exercise price in ₹ No. of options granted, exercised and forfeited 202 4 202 4 202 3 202 3 202 2 202 2 Outstanding at the beginning of the year 6,972,978 92.60 7,232,978 87.82 7,780,278 86.13 Granted during the year - - 25,000 135.13 195,000 146.23 Forfeited during the year (146,700 ) 90.12 (192,000 ) 89.64 (238,000 ) 85.24 Expired during the year - - - - - - Exercised during the year (497,091 ) 90.12 (93,000 ) 92.60 (504,300 ) 85.24 Outstanding at the end of the year 6,329,187 90.12 6,972,978 92.60 7,232,978 87.82 Exercisable at the end of the year 5,183,587 90.12 5,584,478 92.60 8,771,360 87.82
Disclosure of number and weighted average remaining contractual life of outstanding share options	A summary of information about fixed price stock options outstanding with respect to ASOP 2014 is furnished below: As at Range of exercise price in ₹ Number outstanding on March 31 Weighted average exercise price in ₹ Weighted average remaining contractual life Number exercisable on March 31 Weighted average exercise price In ₹ March 31, 2024 66.6 - 230.97 6,329,187 90.12 0.05- 3.82 5,183,587 90.12 March 31, 2023 66.6 - 230.97 6,972,978 92.60 0.06-4.82 Years 5,584,478 92.60 March 31, 2022 57.66-230.97 7,232,978 87.82 0.8-4.58 Years 8,771,360 87.82

Financial income and expense (T

Financial income and expense (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Financial income and expense [Abstract]
Disclosure of detailed information about financial income and expenditure	Year ended March 31, 202 4 March 31, 2023 March 31, 2022 Interest income on bank deposits 231,377 82,675 45,060 Others 106,346 140,230 28,517 Finance income 337,723 222,905 73,577 Interest expense on lease obligations 249,964 191,911 185,092 Bank charges (including letter of credit, bill discounting and buyer’s credit charges) 164,980 147,117 107,834 Interest expense on borrowings 1,738,298 1,313,494 805,170 Finance expense (2,153,242 ) (1,652,522 ) (1,098,096 ) Net finance income / (expense) recognized in profit or loss (1,815,519 ) (1,429,617 ) (1,024,519 )

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Earnings per share [Abstract]
Disclosure of detailed information about earnings per share [text block]	The calculation of basic earnings per share for the years ended March 31, 2024, 2023, and 2022 is based on the profit / (loss) attributable to ordinary shareholders of ₹168,939, ₹674,522, and ₹1,257,945 respectively and a weighted average number of shares outstanding of 183,033,950, 182,803,189 and 182,468,672 respectively, calculated as follows: Year ended March 31, 2024 March 31, 2023 March 31, 2022 Net profit – as reported 168,939 674,522 1,257,945 Weighted average number of shares – basic 183,033,950 182,803,189 182,468,672 Basic earnings per share 0.92 3.69 6.89 Weighted average number of shares – diluted 185,198,369 185,672,592 187,016,037 Diluted earnings per share 0.91 3.64 6.73
Disclosure of detailed information about weighted average number of shares [text block]	Weighted average number of ordinary shares basic Year ended March 31, 2024 2023 2022 Issued fully paid ordinary shares on April 01 182,835,369 182,742,369 182,238,069 Effect of shares issued on exercise of stock options 198,581 60,820 230,603 Effect of partly paid shares - - - Weighted average number of equity shares and equivalent shares outstanding 183,033,950 182,803,189 182,468,672
Disclosure of detailed information about adjusted weighted average number of shares [text block]	Weighted average number of ordinary shares diluted Year ended March 31, 2024 2023 2022 Weighted average number of ordinary shares (basic) 183,033,950 182,803,189 182,468,672 Effect of stock options (Note 1) 2,164,419 2,869,403 4,547,365 Weighted average number of equity shares outstanding (diluted) 185,198,369 185,672,592 187,016,037

Segment reporting (Tables)

Segment reporting (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of segment reporting [Abstract]
Disclosure of operating segments [text block]	The Group’s operating segment information for the years ended March 31, 2024, 2023 and 2022 are presented below: Year ended March 31, 2024 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) External Customers 14,661,136 11,053,956 9,918,830 35,633,922 Intersegment Revenues - 87,753 221,461 309,214 Operating expenses* (12,319,398 ) (6,425,331 ) (10,104,912 ) (28,849,641 ) Intersegment Expenses (251,796 ) - (57,418 ) (309,214 ) Segment operating income / (loss) 2,089,942 4,716,378 (22,039 ) 6,784,281 Unallocated expenses: Support Service Unit Costs (192,902 ) Depreciation and amortization (4,773,414 ) Other income / (expense), net 184,613 Finance income 337,723 Finance expenses* (1,988,262 ) Profit / (loss) before tax 352,039 Income tax (expense) / benefit (183,100 ) Profit / (loss) for the year 168,939 *Bank charges of ₹ 164,980 ($ 1,979) have been allocated to respective segments in operating expenses Year ended March 31, 2023 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) External Customers 13,290,510 10,125,610 9,987,606 33,403,726 Intersegment Revenues - 87,749 219,754 307,503 Operating expenses* (11,125,798 ) (6,085,634 ) (9,899,113 ) (27,110,545 ) Intersegment Expenses (250,085 ) - (57,418 ) (307,503 ) Segment operating income / (loss) 1,914,627 4,127,725 250,829 6,293,181 Unallocated expenses: Support Service Unit Costs (149,607 ) Depreciation and amortization (3,971,865 ) Other income / (expense), net 131,840 Finance income 222,905 Finance expenses* (1,505,433 ) Profit / (loss) before tax 1,021,021 Income tax (expense) / benefit (346,499 ) Profit / (loss) for the year 674,522 *Bank charges of ₹ 147,089 ($ 1,789) ha ve Year ended March 31, 2022 Network- Connectivity Services Data Center Services Digital Services Total (A) (B) (C ) (D) = (A)+(B)+(C) Segment revenue 12,011,178 7,494,395 7,520,102 27,025,675 Intersegment Revenues - 87,753 220,468 308,221 Allocated segment expenses 9,880,381 4,297,871 6,702,094 20,880,346 Intersegment Expenses (250,803 ) - (57,418 ) (308,221 ) Segment operating income / (loss) 1,879,994 3,284,277 981,058 6,145,329 Unallocated expenses: Support Service Unit Costs (105,285 ) Depreciation and amortization (3,298,047 ) Other income / (expense), net 130,728 Finance income 73,577 Finance expenses (1,098,096 ) Profit / (loss) before tax 1,848,206 Income tax (expense) / benefit (590,261 ) Profit / (loss) for the year 1,257,945
Disclosure of geographical areas [text block]	The Group has two geographic segments India and rest of the world. Revenues from the geographic segments based on domicile of the customer are as follows: Description India Rest of the world Total Revenues Year ended March 31, 2024 33,304,005 2,329,917 35,633,922 Year ended March 31, 2023 27,349,352 6,054,374 33,403,726 Year ended March 31, 2022 22,399,400 4,626,275 27,025,675 The Group does not disclose information relating to non-current assets located in India and rest of the world as the necessary information is not available and the cost to develop it would be excessive. During the year under review revenue from one customer of the Group's Data center services segment is ₹ 4,171 million which is more than 10% of the Group's total revenue.

Related party transaction_ (Tab

Related party transaction: (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of related parties [Abstract]
Disclosure of detailed information about related parties [text block]	The related parties where control / significant influence exists are subsidiaries and associates. Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director whether executive or otherwise. Key management personnel include the board of directors and other senior management executives. The other related parties are those with whom the Group has had transaction during the years ended March 31, 2024, 2023 and 2022 are as follows: % of Ownership interest Particulars Country of incorporation March 31, 2024 March 31, 2023 Holding Company Infinity Satcom Universal Private Limited India Raju Vegesna Infotech & Industries Private Limited (Subsidiary of Infinity Satcom Universal Private Limited) India Ramanand Core Investment Company Private Limited (Subsidiary of Raju Vegesna Infotech & Industries Private Limited) India Subsidiaries Sify Technologies (Singapore) Pte. Limited Singapore 100 100 Sify Technologies North America Corporation USA 100 100 Sify Data and Managed Services Limited India 100 100 Sify Infinit Spaces Limited India 100 100 Sify Digital Services Limited India 100 100 Print House (India) Private Limited India - 100 Patel Auto Engineering Private Limited India 100 - SKVR Software Solution Private Limited India 100 - Trust controlled by KMP: India Raju Vegesna Foundation
Disclosure of transactions between related parties [text block]	The following is a summary of the related party transactions for the year ended March 31, 2024: Transactions Holding Company Others Key Management Personnel Consultancy services received - - 300 Sitting fees paid - - 2,740 Salaries and other short term benefits* - - 79,470 Contributions to defined contribution plans* - - 3,392 Share based payment transactions* - - 2,541 Lease rentals paid** 1,369 8,594 - CSR Contribution made - 32,850 - Amount of outstanding balances 6 Non- Compulsorily - 500,000 - Advance lease rentals and refundable deposits made** - 5,600 - Lease rentals payable** 114 685 - All transactions between Sify Technologies Limited and its subsidiaries up to March 31, 2024 of this Annual Report have been in the ordinary course of business The following is a summary of the related party transactions for the year ended March 31, 2023: Transactions Holding Company Others Key Management Personnel Consultancy services received - - 300 Sitting fees paid - - 2,200 Salaries and other short term benefits* - - 55,930 Contributions to defined contribution plans* - - 2,151 Share based payment transactions* - - 1,901 Lease rentals paid** 1,369 8,054 - CSR Contribution made - 24,390 - Amount of outstanding balances 6% Non-Cumulative compulsorily convertible preference shares s## - 500,000 - Advance lease rentals and refundable deposits made** - 5,600 - Lease rentals payable** 114 685 - All transactions between Sify Technologies Limited and its subsidiaries up to March 31, 2023 of this Annual Report have been in the ordinary course of business The following is a summary of the related party transactions for the year ended March 31, 2022: Transactions Holding Company Associates Others Key Management Personnel Consultancy services received - - - 300 Sitting fees paid - - - 2,000 Salaries and other short term benefits* - - - 56,006 Contributions to defined contribution plans* - - - 1,850 Share based payment transactions* - - - 4,507 Lease rentals paid** 1,369 - 7,220 - Preference shares issued# - - 500,000 - CSR Contribution made - - 13,220 - Advances given - - - Amount of outstanding balances Advance lease rentals and refundable deposits made** - - 5,600 - Lease rentals payable** 200 - 600 -

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [text block]	The carrying value and fair value of financial instruments by each category as of March 31, 2024 were as follows: Particulars Note Financial assets/ liabilities at amortised costs Financial assets / liabilities at FVTPL Financial assets / liabilities at FVTOCI Total carrying value Total fair value Assets Cash and cash equivalents 8 5,834,634 - - 5,834,634 5,834,634 Other assets 10 2,161,995 - - 2,161,995 2,161,995 Trade receivables 13 10,155,223 - - 10,155,223 10,155,223 Other investments 15 393,453 - 810,409 1,203,862 1,203,862 Liabilities Bank overdraft 8 486,888 - - 486,888 486,888 Lease liabilities 7 3,042,839 - - 3,042,839 3,042,839 Other liabilities 18 17,945 - - 17,945 17,945 Borrowings from banks 19 18,794,380 - - 18,794,380 18,794,380 Borrowings from others 19 3,564,494 - - 3,564,494 3,564,494 Trade and other payables 20 11,934,100 - - 11,934,100 11,934,100 Derivative financial liabilities 20 - - - Other financial liabilities 1,612,496 - - 1,612,496 1,612,496 6% Compulsory Convertible Debentures 7,156,074 - - 7,156,074 7,156,074 6 Non Compulsory 500,000 - - 500,000 500,000 The carrying value and fair value of financial instruments by each category as of March 31, 2023 were as follows: Particulars Note Financial assets/ liabilities at amortised costs Financial assets / liabilities at FVTPL Financial assets / liabilities at FVTOCI Total carrying value Total fair value Assets Cash and cash equivalents 8 4,845,233 - - 4,845,233 4,845,233 Other assets 10 950,942 - - 950,942 950,942 Trade receivables 13 11,345,542 - - 11,345,542 11,345,542 Derivative financial instruments 13 - 25,263 - 25,263 25,263 Other investments 15 372,000 - 672,020 1,044,020 1,044,020 Liabilities Bank overdraft 8 951,504 - - 951,504 951,504 Lease liabilities 7 2,451,179 - - 2,451,179 2,451,179 Other liabilities 18 19,877 - - 19,877 19,877 Borrowings from banks 19 14,982,750 - - 14,982,750 14,982,750 Borrowings from others 19 2,045,239 - - 2,045,239 2,045,239 Trade and other payables 20 11,267,576 - - 11,267,576 11,267,576 Other financial liabilities 2,059,524 - - 2,059,524 2,059,524 6% Compulsory Convertible Debentures 4,000,000 - - 4,000,000 4,000,000 9% Cumulative Non-convertible preference shares 500,000 - - 500,000 500,000
Disclosure of financial assets [text block]	The carrying amount of financial assets as at March 31, 2024 and 2023 that the Group has provided as collateral for obtaining borrowings and other facilities from its bankers are as follows: As of March 31, 2024 March 31, 2023 Cash and cash equivalents 1,667,849 1,194,786 Trade receivables 3,203,345 4,078,466 4,871,194 5,273,252
Disclosure of effect of changes in foreign exchange rates [text block]	The following table gives details in respect of the notional amount of outstanding foreign exchange contracts as at March 31, 2024 and 2023 As of March 31, 2024 March 31, 2023 Forward contracts In U.S. Dollars (Sell) - - In U.S. Dollars (Buy) - -
Disclosure of maturity analysis for derivative financial liabilities [text block]	The forward exchange contracts and option contracts mature between one and twelve months. The table below summarizes the notional amounts of derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: As of March 31, 2024 March 31, 2023 Buy: (US $) (US $) Not later than one month - - Later than one month and not later than three months - - Later than three months and not later than six months - - Later than six months and not later than one year - -
Disclosure of outstanding swap contract [text block]	The swap contracts outstanding balances as on March 31, 2024 and March 31, 2023 is as follows. Particulars Value of the outstanding INR term loan Value of the outstanding USD principal Mark to Market losses/ (gain) Tranche 1 73,500 USD 1,000 - Tranche 2 (Undrawn) 110,250 USD 1,500 - Total 183,750 USD 2,500 - Particulars Value of the outstanding INR term loan Value of the outstanding USD principal Mark to Market losses/ (gain) Tranche 1 102,900 USD 1,400 - Tranche 2 (Undrawn) 154,350 USD 2,100 - Total 257,250 USD 3,500 -
Maturity analysis for derivative financial instruments explanatory [text block]	The maturity of these contracts extends for five years and six months. The table below summarizes the cash flows (principal) of these derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: Particulars As at As at 'March 31, 2024 'March 31, 2023 Payable (USD) Receivable (INR) Payable (USD) Receivable (INR) Less than 1 year 1,000 73,500 1,000 73,500 One to two years 1,000 73,500 1,000 73,500 Two to three years 500 36,750 1,000 73,500 Three to four years - - 500 36,750 Four to five years - - - - More than five years - - - - Total cash flows 2,500 183,750 3,500 257,250
Disclosure of detailed information about maturity analysis of interest rate swaps [text Block]	The maturity of these contracts extends for five years and six months. The table below summarizes the cash flows (interest) of these derivative financial instruments into relevant maturity groupings based on the remaining period as at the end of the year: As of March 31, 2024 March 31, 2023 Receivable (US $) Payable (US $) Receivable (US $) Payable (US $) Less than 1 year 189 13,916 279 20,507 One to two years 101 7,375 189 13,916 Two to three years * 1,237 101 7,375 Three to four years - - * 1,237 Four to five years - - - - More than five years - - - - Total cash flows 290 22,528 569 43,035
Disclosure of detailed information about fair value measurement [text Block]	The details of assets and liabilities that are measured on fair value on recurring basis are given below: Fair value as of March 31, 2024 Fair value as of March 31, 2023 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Derivative financial assets – gain on outstanding forward/options contracts - - - - - - Liabilities Derivative financial liabilities – loss on outstanding forward/options contracts - - - - - - Derivative financial liabilities - loss on outstanding cross currency swaps - - - - - - Derivative financial liabilities - loss on outstanding interest rate swaps - - 8,493 - - (25,263 )
Disclosure of financial instruments at fair value through profit or loss [text block]	Interest income/ (expenses), gains/ (losses) recognized on financial assets and liabilities Recognized in profit or loss Year ended March 31, 2024 March 31, 202 3 March 31, 2022 Financial assets at amortised cost Interest income on bank deposits 231,377 82,675 45,060 Interest income from other financial assets 29,764 55,511 28,517 Impairment loss of trade receivables (265,000 ) (371,890 ) (433,723 ) Financial assets at fair value through profit or loss Net change in fair value of derivative financial instruments gain/(loss) 8,493 (25,263 ) (16,879 ) Financial liabilities at amortised cost Interest expenses on lease obligations (249,964 ) (191,911 ) (185,092 ) Interest expenses on borrowings from banks, others and overdrafts (2,153,242 ) (1,652,522 ) (1,098,096 )

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of financial risk management [Abstract]
Disclosure of credit risk exposure [text block]	The gross carrying amount of financial assets, net of any impairment losses recognized represents the maximum credit exposure. The maximum exposure to credit risk as of March 31, 2024 and 2023 was as follows: March 31, 2024 March 31, 2023 Cash and cash equivalents (Including other bank deposits) 5,394,189 3,650,446 Restricted Cash 440,445 1,194,787 Other assets 2,004,216 850,261 Trade receivables 10,155,223 11,345,542 Other receivables 157,779 100,681 Other investments 1,203,862 1,044,020 19,355,714 18,185,737
Disclosure of financial assets that are past due or impaired [Text Block]	Allowances for impairment for trade receivables have been provided based on Expected Credit Loss Method adopting a simplified approach provided in IFRS 9. The ageing analysis of trade receivables has been considered from the due date for the practical expedient. The ageing of trade receivables, net of allowances, is given below: Period (in days) March 31, 2024 March 31, 2023 Less than 365 days 10,155,223 10,872,340 More than 365 days - 473,202 10,155,223 11,345,542
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements: As of March 31, 2024 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 486,888 531,000 531,000 - - - 6% Compulsory Convertible Debentures 7,156,074 8,631,877 528,003 1,584,000 1,056,003 5,463,871 9% Cumulative Non-convertible preference shares 500,000 120,000 30,000 30,000 30,000 30,000 Lease liabilities 3,042,839 8,588,700 587,700 773,500 531,200 6,696,300 Other liabilities 1,612,496 1,612,496 1,594,551 17,945 - - Borrowing from banks 18,794,380 22,515,522 5,557,466 7,922,227 5,536,029 3,499,800 Borrowings from others 3,564,494 4,221,692 1,295,437 2,186,476 739,779 - Trade and other payables 11,952,045 11,952,045 11,952,045 - - - 47,109,216 58,173,332 22,076,202 12,514,148 7,893,011 15,689,971 As of March 31, 2023 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 951,504 951,504 951,504 - - - 6% Compulsory Convertible Debentures 4,000,000 6,040,663 240,003 7,20,000 4,80,003 46,00,657 6 % Non Compulsory 500,000 500,000 - - - 500,000 Lease liabilities 2,451,179 5,703,330 585,790 788,588 555,216 3,773,736 Other liabilities 2,059,524 2,059,524 2,039,624 19,900 - - Borrowing from banks 14,982,750 19,853,900 5,680,600 5,755,100 4,800,000 3,618,200 Borrowings from others 2,045,239 2,361,800 748,900 1,149,400 463,500 - Trade and other payables 11,287,453 11,287,453 11,287,453 - - - 38,277,649 48,758,174 21,533,874 84,32,988 62,98,719 12,492,593 As of March 31, 2022 Carrying amount Contractual cash flows 0-12 months 1-3 years 3-5 years >5 years Non-derivative financial liabilities Bank overdrafts 371,995 371,995 371,995 - - - Lease liabilities 2,207,403 4,281,949 507,037 733,287 430,022 2,611,603 Other liabilities 60,742 60,742 60,742 - - - 6% Compulsory Convertible Debentures 2,020,000 3,171,739 121,200 363,603 242,403 2,444,533 Borrowing from banks 8,380,415 10,334,236 6,585,649 2,468,789 1,257,280 22,518 Borrowings from others 4,479,774 3,853,302 1,106,150 1,042,525 719,827 984,800 Trade and other payables 10,510,409 10,510,409 10,510,409 - - - 28,030,738 32,584,372 19,263,182 4,608,204 2,649,532 6,063,454
Disclosure of market risk [text block]	The Group’s exposure to foreign currency risk as of March 31, 2024 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 600 - - 5 105 - - - Trade receivables 20,900 - - 610 85 - - - Trade payables (8,050 ) - - (418 ) (29 ) - - Foreign currency loan (2,200 ) - - - - - - Net balance sheet exposure 11,250 - - 197 190 (29 ) - - The Group’s exposure to foreign currency risk as of March 31, 2023 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 405 - - 44 69 - - - Trade receivables 28,052 - - 411 85 - - - Trade payables (28,575 ) - - (250 ) (34 ) (27 ) - - Foreign currency loan (6,059 ) - - - - - - - Net balance sheet exposure (6177 ) - - 205 120 (27 ) - - The Group’s exposure to foreign currency risk as of March 31, 2022 was as follows: All amounts in respective currencies as mentioned (in thousands) US $ AUD CHF EUR GBP DHS HK $ SG $ Cash and cash equivalents 3,435 - - 16 51 - - - Trade receivables 29,093 - - 222 85 - - - Trade payables (16,369 ) - - (196 ) (16 ) (27 ) (4 ) - Foreign currency loan (9,389 ) - - - - - - - Net balance sheet exposure 6770 - - 42 120 (27 ) (4 ) -
Sensitivity analysis for types of market risk [text block]	The analysis is performed on the same basis for 2023. Other comprehensive income Profit or ( loss) March 31, 2024 - (18,361 ) March 31, 2023 - (47,755 )
Disclosure of financial instruments by type of interest rate [text block]	At the reporting date the interest rate profile of the Group’s interest –bearing financial instruments were as follows: Carrying amount March 31, 2024 March 31, 2023 Fixed rate instruments Financial assets - Fixed deposits with banks 4,502,312 2,590,530 - Investment in debt securities 393,453 372,000 Financial liabilities - Borrowings from banks 183,589 240,962 - Borrowings from others 11,361,108 6,773,700 Variable rate instruments Financial liabilities - Borrowings from banks 18,610,791 14,741,788 - Bank overdrafts 486,888 951,504
Disclosure of detailed information about the changes in equity and net profit due to changes in base points of variable interest [text block]	Equity Profit or (loss) March 31, 2024 - (9,245 ) March 31, 2023 - (12,185 )

Corporate Social Responsibili_2

Corporate Social Responsibility (CSR) expenditure (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Corporate Social Responsibility CSR Expenditure [Abstract]
Disclosure of detailed information about Corporate Social Responsibility (CSR) expenditure [Text Block]	Section 135 of the Companies Act, 2013, requires Company to spend towards Corporate Social Responsibility (CSR). The Company is expected to spend ₹ 32,850 towards CSR in compliance of this requirement. A sum of ₹ 32,850 has been spent during the current year towards CSR activities as per details given below. Amount (₹) Organization March 31, 2024 March 31, 2023 Sri Venkateswara institute of Research and Rehabilitation for the disabled trust, Dwarakha Tirumala 2,500 - Voluntary Health Services Hospital, Taramani 1,500 1,800 Raju Vegesna Foundation, Visakapatanam 27,850 24,390 Shree Anand Charitable Trust, Mumbai 2,500 Sri Hanuman Mani Education & Culture Trust 1,000 800 CHILD (Project Sakthi) - 800 Guided Fortune Samirti - 2,500 Nayaki vidya mandir school - 300 Total 32,850 33,090

Reconciliation of liabilities f

Reconciliation of liabilities from financing activities (Detail) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance Beginning	₨ 23,979,168	₨ 17,087,593	₨ 11,611,878
Proceeds	15,447,433	11,642,842	6,775,374
Repayment	(3,150,951)	(2,892,202)	(2,909,732)
Movement in short term borrowings	(467,200)	(1,520,339)	1,566,975
Cash flow	35,808,450	24,317,894	17,044,495
IFRS 16 adjustments			24,277
Foreign exchange movement	25,472	48,952
Reclass	(2,665,728)	(409,000)	0
Fair value changes	9,593	21,322	18,821
Balance Ending	33,177,787	23,979,168	17,087,593
Borrowings
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance Beginning	21,527,989	14,880,190	9,409,229
Proceeds	14,453,762	11,046,000	6,448,774
Repayment	(2,751,383)	(2,530,185)	(2,581,123)
Movement in short term borrowings	(467,200)	(1,520,339)	1,566,975
Cash flow	32,763,168	21,875,666	14,843,855
IFRS 16 adjustments			21,776
Foreign exchange movement	24,021	44,541
Reclass	(2,665,728)	(409,000)	0
Fair value changes	13,487	16,782	14,559
Balance Ending	30,134,948	21,527,989	14,880,190
Lease liabilities [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance Beginning	2,451,179	2,207,403	2,202,649
Proceeds	993,671	596,842	326,600
Repayment	(399,568)	(362,017)	(328,609)
Movement in short term borrowings			0
Cash flow	3,045,282	2,442,228	2,200,640
IFRS 16 adjustments			2,501
Foreign exchange movement	1,451	4,411
Fair value changes	(3,894)	4,540	4,262
Balance Ending	₨ 3,042,839	₨ 2,451,179	₨ 2,207,403

Basis of preparation (Details 2

Basis of preparation (Details 2) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Changes in Consolidated Statement of Financial Position [Line Items]
Other Equity	₨ 2,723,924	$ 32,671	₨ 0
Accumulated deficit	(6,625,962)	(79,472)	(6,794,901)
Borrowings (non-current)	23,349,863	280,062	15,817,634
Borrowings (Current)	6,665,085	$ 79,942	5,710,355
Previously Reported [Member]
Changes in Consolidated Statement of Financial Position [Line Items]
Other Equity	8,800,000		2,000,000
Accumulated deficit	(6,745,965)
Borrowings (non-current)	17,608,315		13,817,634
Borrowings (Current)	6,450,561
Revision of Prior Period, Adjustment [Member]
Changes in Consolidated Statement of Financial Position [Line Items]
Other Equity	2,723,924		0
Accumulated deficit	(6,625,962)
Borrowings (non-current)	23,349,863		₨ 15,817,634
Borrowings (Current)	₨ 6,665,085

Basis of preparation (Details 3

Basis of preparation (Details 3) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Changes in Consolidated Statement of Income [Line Items]
Profit from operating activities	₨ 2,167,558	$ 25,998	₨ 2,450,638	₨ 2,872,725
Net finance expense	(1,815,519)	(21,775)	(1,429,617)	(1,024,519)
Profit/(Loss) before Tax	352,039	4,223	1,021,021	1,848,206
Taxes	183,100	2,196	346,499	590,261
Profit/(Loss) After Tax	168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Profit from operating activities
Changes in Consolidated Statement of Income [Line Items]
Profit from operating activities	2,167,558
Net finance expense	(1,935,522)
Profit/(Loss) before Tax	232,036
Taxes	(183,100)
Profit/(Loss) After Tax	48,936
Revision of Prior Period, Adjustment [Member]
Changes in Consolidated Statement of Income [Line Items]
Profit from operating activities	2,167,558
Net finance expense	(1,815,519)
Profit/(Loss) before Tax	352,039
Taxes	(183,100)
Profit/(Loss) After Tax	₨ 168,939

Basis of preparation (Details 4

Basis of preparation (Details 4)	12 Months Ended
	Mar. 31, 2024 ₨ / shares	Mar. 31, 2024 $ / shares	Mar. 31, 2023 ₨ / shares	Mar. 31, 2022 ₨ / shares
Changes In Earnings Per Share [Line Items]
Basic earnings per share | (per share)	₨ 0.92	$ 0.01	₨ 3.69	₨ 6.89
Diluted earnings per share | (per share)	0.91	$ 0.01	₨ 3.64	₨ 6.73
Previously Reported [Member]
Changes In Earnings Per Share [Line Items]
Basic earnings per share	0.27
Diluted earnings per share	0.26
Revision of Prior Period, Adjustment [Member]
Changes In Earnings Per Share [Line Items]
Basic earnings per share	0.92
Diluted earnings per share	₨ 0.91

Basis of preparation (Details 5

Basis of preparation (Details 5) - INR (₨) ₨ / shares in Units, ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Consolidated Statement of Financial Position
Decrease in Other Equity	₨ 2,723,924
Previously Reported [Member]
Consolidated Statement of Financial Position
Decrease in Other Equity		₨ 2,000,000
Increase/(Decrease) in Borrowings (non-current liabilities)		₨ 2,000,000
Revision of Prior Period, Adjustment [Member]
Consolidated Statement of Financial Position
Decrease in Other Equity	6,076,076
Decrease in Accumulated Deficit	120,003
Increase/(Decrease) in Borrowings (non-current liabilities)	5,741,548
Increase/(Decrease) in Borrowings (current liabilities)	214,524
Consolidated Statement of Income
Decrease in Finance expense	120,003
Increase in Profit before tax	₨ 120,003
Basic earnings per share	₨ 0.65
Diluted earnings per share	₨ 0.65

Basis of preparation (Details T

Basis of preparation (Details Textual) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨) ₨ / shares	Mar. 31, 2023 $ / shares
Disclosure of basis of preparation [Line Items]
Foreign Exchange Rate | $ / shares			$ 1
Kotak Special Situations Fund [Member]
Disclosure of basis of preparation [Line Items]
Debt Conversion Converted Instrument Interest Rate	6%
Kotak Special Situations Fund [Member] | Compulsorily Convertible Debentures [Member]
Disclosure of basis of preparation [Line Items]
Debt Conversion Converted Instrument Amount 1	₨ 4,000
Debt Conversion Converted Instrument Interest Rate	6%
Kotak Data Center Fund [Member]
Disclosure of basis of preparation [Line Items]
Debt Conversion Converted Instrument Interest Rate	6%
Kotak Data Center Fund [Member] | Compulsorily Convertible Debentures [Member]
Disclosure of basis of preparation [Line Items]
Debt Conversion Converted Instrument Amount 1		₨ 6,000
Country of domicile [member]
Disclosure of basis of preparation [Line Items]
Foreign Exchange Rate | ₨ / shares		₨ 83.3739

Material accounting policies_3

Material accounting policies (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Buildings comprising Civil structure [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	28	28
Improvements forming part of the Building [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	5	5
Fixtures and fittings [member]
Statement [Line Items]
Depreciation method, property, plant and equipment	5	5
Office Equipment [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	5	5
Vehicles [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	3	3
Bottom of range [member] | Computer Equipment [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	3	3
Bottom of range [member] | Machinery [member]
Statement [Line Items]
Depreciation method, property, plant and equipment	3	3
Top of range [member] | Computer Equipment [Member]
Statement [Line Items]
Depreciation method, property, plant and equipment	5	5
Top of range [member] | Machinery [member]
Statement [Line Items]
Depreciation method, property, plant and equipment	8	8

Material accounting policies_4

Material accounting policies (Details 1)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Computer software [member] | Bottom of range [member]
Statement [Line Items]
Amortisation method, intangible assets other than goodwill	1	1
Computer software [member] | Top of range [member]
Statement [Line Items]
Amortisation method, intangible assets other than goodwill	3	3
Cable Capacity [member]
Statement [Line Items]
Amortisation method, intangible assets other than goodwill	12	12
Other intangible assets [member] | Bottom of range [member]
Statement [Line Items]
Amortisation method, intangible assets other than goodwill	3	3
Other intangible assets [member] | Top of range [member]
Statement [Line Items]
Amortisation method, intangible assets other than goodwill	5	5

Material accounting policies_5

Material accounting policies (Details Textual) ₨ in Thousands	Mar. 31, 2024 INR (₨)
Statement [Line Items]
Residual value of assets	₨ 0

Property, plant and equipment_2

Property, plant and equipment (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		₨ 22,306,077
Balance at the ending		32,210,394	$ 386,337	₨ 22,306,077
Freehold [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		206,867
Balance at the ending		206,867		206,867
Building [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		4,273,827
Balance at the ending		8,768,948		4,273,827
Plant and machinery [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		8,909,150
Balance at the ending		9,683,288		8,909,150
Property, plant and equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		17,001,842
Balance at the ending		19,839,077		17,001,842
Computer Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		256,584
Balance at the ending		259,718		256,584
Office Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		926,659
Balance at the ending		902,795		926,659
Fixtures and fittings [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		2,428,731
Balance at the ending		14,296		2,428,731
Vehicles [Member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		24
Balance at the ending		3,165		24
Construction in Progress [Member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		5,304,235
Balance at the ending		12,371,317		5,304,235
Gross carrying amount [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		36,492,945		30,761,766
Additions		6,418,868		5,808,691
Disposals or Deletions		29,350		77,512
Reclassification	[1]	0
Balance at the ending		42,882,463		36,492,945
Gross carrying amount [member] | Freehold [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		206,867		147,176
Additions		0		59,691
Disposals or Deletions		0
Balance at the ending		206,867		206,867
Gross carrying amount [member] | Building [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		6,238,669		4,944,478
Additions		3,273,178		1,304,500
Disposals or Deletions		27		10,309
Reclassification	[1]	4,420,100
Balance at the ending		13,931,920		6,238,669
Gross carrying amount [member] | Plant and machinery [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		21,303,005		17,512,223
Additions		2,710,939		3,839,433
Disposals or Deletions		11,692		48,651
Balance at the ending		24,002,252		21,303,005
Gross carrying amount [member] | Property, plant and equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		36,492,945		30,761,766
Additions		6,418,868		5,808,691
Disposals or Deletions		29,350		77,512
Reclassification	[1]	0
Balance at the ending		42,882,463		36,492,945
Gross carrying amount [member] | Computer Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		2,037,261		1,863,469
Additions		163,271		191,867
Disposals or Deletions		16,879		18,075
Balance at the ending		2,183,653		2,037,261
Gross carrying amount [member] | Office Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		2,106,995		1,695,295
Additions		265,633		411,700
Disposals or Deletions		570		0
Balance at the ending		2,372,058		2,106,995
Gross carrying amount [member] | Fixtures and fittings [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		4,590,427		4,589,404
Additions		2,706		1,500
Disposals or Deletions		178		477
Reclassification	[1]	(4,420,100)
Balance at the ending		172,855		4,590,427
Gross carrying amount [member] | Vehicles [Member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		9,721		9,721
Additions		3,141		0
Disposals or Deletions		4		0
Balance at the ending		12,858		9,721
Accumulated depreciation and amortisations [Member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		19,491,103		16,612,122
Depreciation for the year		3,579,077		2,956,471
Disposals or Deletions		26,794		77,490
Reclassification		0
Balance at the ending		23,043,386		19,491,103
Accumulated depreciation and amortisations [Member] | Freehold [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		0
Depreciation for the year		0
Disposals or Deletions		0
Balance at the ending		0		0
Accumulated depreciation and amortisations [Member] | Building [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		1,964,842		1,058,496
Depreciation for the year		1,194,556		916,646
Disposals or Deletions		26		10,300
Reclassification		2,003,600
Balance at the ending		5,162,972		1,964,842
Accumulated depreciation and amortisations [Member] | Plant and machinery [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		12,393,855		10,842,235
Depreciation for the year		1,934,332		1,600,493
Disposals or Deletions		9,223		48,873
Balance at the ending		14,318,964		12,393,855
Accumulated depreciation and amortisations [Member] | Property, plant and equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		19,491,103		16,612,122
Depreciation for the year		3,579,077		2,956,471
Disposals or Deletions		26,794		77,490
Reclassification		0
Balance at the ending		23,043,386		19,491,103
Accumulated depreciation and amortisations [Member] | Computer Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		1,780,677		1,630,581
Depreciation for the year		160,078		167,923
Disposals or Deletions		16,820		17,827
Balance at the ending		1,923,935		1,780,677
Accumulated depreciation and amortisations [Member] | Office Equipment [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		1,180,336		909,833
Depreciation for the year		289,494		270,508
Disposals or Deletions		567		5
Balance at the ending		1,469,263		1,180,336
Accumulated depreciation and amortisations [Member] | Fixtures and fittings [member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		2,161,696		2,161,280
Depreciation for the year		617		901
Disposals or Deletions		154		485
Reclassification		(2,003,600)
Balance at the ending		158,559		2,161,696
Accumulated depreciation and amortisations [Member] | Vehicles [Member]
Disclosure of Property, plant and equipments [Line Items]
Balance at beginning		9,697		9,697
Disposals or Deletions		4
Balance at the ending		₨ 9,693		₨ 9,697
[1]The Company incurred costs on Improvements comprising expenses for building interiors, electrical work, etc, which become an integral part of the building. These expenses are incurred to make the civil structure of the building ready for the intended use. These expenses on improvement are capitalized and depreciated over its estimated useful life of 5 years in accordance with the accounting policy consistently applied by the Company. The Company believes that it is more appropriate to disclose such improvements as a part of Buildings rather than as part of Furniture and Fittings. Hence the cost of such Improvements and the accumulated depreciation thereon, as on April 1, 2023 has been transferred as part of Building for a better presentation.

Property, plant and equipment_3

Property, plant and equipment (Parenthetical) (Details)	12 Months Ended
	Mar. 31, 2024
Improvements forming part of the Building [Member]
Disclosure of Property, plant and equipments [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years

Property, plant and equipment_4

Property, plant and equipment (Details Textual) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Property, plant and equipments [Line Items]
Contractual commitments for acquisition of property, plant and equipment	₨ 9,352,551	₨ 10,678,787
Property, plant and equipment, pledged as security	12,260,778	16,910,327
Borrowing costs capitalised	₨ 514,022	₨ 149,297

Intangible assets (Details)

Intangible assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Apr. 01, 2022 INR (₨)
Disclosure Of Intangible Assets And Goodwill Explanatory [Abstract]
Other intangible assets	₨ 641,862		₨ 622,688	₨ 634,730
Intangible assets and goodwill	₨ 641,862	$ 7,699	₨ 622,688

Intangible assets (Details 1)

Intangible assets (Details 1) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Apr. 01, 2022
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Intangible Assets Other Than Goodwill	₨ 641,862	₨ 622,688	₨ 634,730
Gross carrying amount [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	3,138,468	2,718,093
Acquisitions during the year	508,172	420,375
Disposals during the year	256	0
Adjustment	0
Balance at ending	3,646,384	3,138,468
Accumulated depreciation and amortization [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	2,515,780	2,083,363
Acquisitions during the year	488,896	432,417
Disposals during the year	154
Balance at ending	3,004,522	2,515,780
Bandwidth Capacity [Member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Intangible Assets Other Than Goodwill	1,575	90,791	149,210
Bandwidth Capacity [Member] | Gross carrying amount [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	773,288	736,388
Acquisitions during the year	0	36,900
Disposals during the year	0	0
Adjustment	0
Balance at ending	773,288	773,288
Bandwidth Capacity [Member] | Accumulated depreciation and amortization [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	682,497	587,178
Acquisitions during the year	89,216	95,319
Balance at ending	771,713	682,497
Computer software [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Intangible Assets Other Than Goodwill	612,039	500,499	450,959
Computer software [member] | Gross carrying amount [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	2,287,180	1,903,705
Acquisitions during the year	508,172	383,475
Disposals during the year	256	0
Adjustment	0
Balance at ending	2,795,096	2,287,180
Computer software [member] | Accumulated depreciation and amortization [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	1,786,681	1,452,746
Acquisitions during the year	396,530	333,935
Disposals during the year	154
Balance at ending	2,183,057	1,786,681
Licences and franchises [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Intangible Assets Other Than Goodwill	28,248	31,398	₨ 34,561
Licences and franchises [member] | Gross carrying amount [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	78,000	78,000
Acquisitions during the year	0	0
Disposals during the year	0	0
Adjustment	0
Balance at ending	78,000	78,000
Licences and franchises [member] | Accumulated depreciation and amortization [member]
Disclosure Of Intangible Assets And Goodwill Explanatory [Line Items]
Balance at beginning	46,602	43,439
Acquisitions during the year	3,150	3,163
Balance at ending	₨ 49,752	₨ 46,602

Right of use assets (Details)

Right of use assets (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Balance as of April 1, 2023	₨ 5,689,423		₨ 4,412,714
Additions	2,293,224		1,859,686
Adjustments	(19,514)		0
Depreciation	(705,441)		(582,977)
Balance as of March 31, 2024	7,257,692	$ 87,050	5,689,423
IRU [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance as of April 1, 2023	561,556		554,591
Additions	387,074		85,387
Adjustments	0		0
Depreciation	(147,651)		(78,422)
Balance as of March 31, 2024	800,979		561,556
P&M [member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance as of April 1, 2023	349,874		480,501
Additions	26,940		7,468
Adjustments	(10,739)		0
Depreciation	(122,064)		(138,095)
Balance as of March 31, 2024	244,011		349,874
Buildings [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance as of April 1, 2023	1,927,648		1,594,112
Additions	1,017,867		681,500
Adjustments	(8,775)		0
Depreciation	(395,760)		(347,964)
Balance as of March 31, 2024	2,540,980		1,927,648
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance as of April 1, 2023	2,850,345		1,783,510
Additions	861,343		1,085,331
Adjustments	0		0
Depreciation	(39,966)		(18,496)
Balance as of March 31, 2024	₨ 3,671,722		₨ 2,850,345

Right of use assets - (Details

Right of use assets - (Details 1) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Presentation of leases for lessee [abstract]
Current lease liabilities	₨ 379,851	$ 4,556	₨ 585,003
Non-current lease liabilities	2,662,988	$ 31,940	1,866,176
Total	₨ 3,042,839		₨ 2,451,179	₨ 2,207,403

Right of use assets - (Detail_2

Right of use assets - (Details 2) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Presentation of leases for lessee [abstract]
Balance as of April 1,	₨ 2,451,179	₨ 2,207,403
Additions	993,651	596,842
Finance cost accrued during the period	253,316	278,697
Deletions	(19,503)	0
Payment of lease liabilities	(633,420)	(640,714)
Fair value adjustment of Right of use Asset	(3,813)	4,575
Translation difference	1,429	4,376
Balance as of March 31,	₨ 3,042,839	₨ 2,451,179

Right of use assets - (Detail_3

Right of use assets - (Details 3) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Line Items]
Gross lease liabilities	₨ 8,588,649	₨ 5,703,330
Less than one year
Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Line Items]
Gross lease liabilities	587,695	585,790
One to five years
Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Line Items]
Gross lease liabilities	1,304,681	1,343,804
More than five years
Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Line Items]
Gross lease liabilities	₨ 6,696,273	₨ 3,773,736

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Current restricted cash [Abstract]
Bank deposits held under lien against borrowings / guarantees from banks / Government authorities	₨ 440,445		₨ 1,194,787		₨ 792,035
Total restricted cash	440,445	$ 5,283	1,194,787		792,035
Cash [abstract]
Cash and bank balances	4,105,489	49,242	3,650,446		3,781,978
Other bank deposits (maturity period more than 3 months)	1,288,700	15,457	0
Total Non restricted cash	5,394,189		3,650,446		3,781,978
Total cash (a+b)	5,834,634		4,845,233		4,574,013
Bank overdraft used for cash management purposes	(486,888)	(5,840)	(951,504)		(371,995)
Other bank deposits (maturity period more than 3 months)	(1,288,700)
Cash and cash equivalents for the statement of cash flows	₨ 4,059,046	$ 48,685	₨ 3,893,729	$ 46,702	₨ 4,202,018	₨ 5,378,388

Cash and cash equivalents (De_2

Cash and cash equivalents (Details Textual) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure Of Cash And Cash Equivalents [Abstract]
Restricted cash and cash equivalents	₨ 440,445	$ 5,283	₨ 1,194,787	₨ 792,035
Cash and cash equivalents	₨ 4,105,489	$ 49,242	₨ 3,650,446	₨ 3,781,978
Minimum number of months maturity period of other bank receipts	3 months

Contract balances (Details)

Contract balances (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Statement [Line Items]
Trade Receivables	[1]	₨ 10,155,223		₨ 11,345,542
Contract Assets – Unbilled Revenue		26,536		52,581	₨ 51,283
Contract liabilities – Deferred Income
Current contract liabilities		2,083,932		1,972,483
Non current contract liabilities		3,053,428	$ 36,623	2,323,958
Total Contract liabilities – Deferred Income		₨ 5,137,360		₨ 4,296,441
[1]Trade receivables as of March 31, 2024 and March 31, 2023 are stated net of allowance for doubtful receivables. The Group maintains an allowance for doubtful receivables based on expected credit loss model. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables, excluding construction work in progress is disclosed in note 34. Trade receivables consist of:

Contract balances (Details 1)

Contract balances (Details 1) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement [Line Items]
Balance as of April 1, 2023	₨ 52,581	₨ 51,283
Add: Revenue recognized during the year	27,223	51,111
Less: Invoiced during the period	(53,315)	(51,312)
Add: Translation gain or (loss)	47	1,499
Balance as of March 31, 2024	₨ 26,536	₨ 52,581

Contract balances (Details 2)

Contract balances (Details 2) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement [Line Items]
Balance as of April 1, 2023	₨ 4,296,441	₨ 3,590,019
Less: Revenue recognized during the period	(2,575,119)	(1,702,548)
Add: Invoiced during the period but revenue not recognized	3,412,300	2,420,931
Add: Translation gain or (loss)	3,738	(11,961)
Balance as of March 31, 2024	₨ 5,137,360	₨ 4,296,441

Contract balances (Details Text

Contract balances (Details Textual) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement [Line Items]
Contract Costs Capitalised	₨ 23,763	₨ 119,312
Contract costs Amortized	₨ 37,084	₨ 304,439

Other assets (Details)

Other assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Statement [Line Items]
Other Deposits and Receivables	₨ 4,256,687		₨ 4,540,098
Other non-current assets	4,256,687	$ 51,055	4,540,098
Noncurrent Financial Assets [Member]
Statement [Line Items]
Other non-current assets	₨ 2,004,216		₨ 850,261

Other assets (Details Textual)

Other assets (Details Textual)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Assets [Abstract]
Minimum number of months maturity period of security deposits and bank deposits	12 months

Deferred tax assets and liabi_3

Deferred tax assets and liabilities (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2024 USD ($)
Deductible temporary difference
Deferred tax assets	₨ 1,370,164	₨ 1,033,612	₨ 865,382
Taxable temporary difference
Deferred tax liabilities	(172,844)	(167,974)	(179,189)
Mat Credit Entitlement	0	0	0
Net deferred tax asset (liability) recognized in Balance Sheet	1,197,320	865,638	686,193	$ 14,361
Property, Plant and Equipment [Member]
Deductible temporary difference
Deferred tax assets	974,835	714,742	554,604
Lease Obligation On Right Of Use Assets [Member]
Deductible temporary difference
Deferred tax assets	181,500	147,614	130,143
Deferred Tax Assets Provision For Employee Benefits [Member]
Deductible temporary difference
Deferred tax assets	48,879	45,421	46,204
Deferred Tax Assets Accounts Receivable [Member]
Deductible temporary difference
Deferred tax assets	131,197	104,658	111,455
Payment to the MSME Vendors [Member]
Deductible temporary difference
Deferred tax assets	10,934	0	0
Deferred Tax Assets Provision For Doubtful Advances [Member]
Deductible temporary difference
Deferred tax assets	22,819	21,177	20,976
Intangible assets [Member]
Taxable temporary difference
Deferred tax liabilities	(144,273)	(133,829)	(143,519)
Finance Lease obligations [Member]
Taxable temporary difference
Deferred tax liabilities	₨ (28,571)	₨ (34,145)	₨ (35,670)

Deferred tax assets and liabi_4

Deferred tax assets and liabilities (Details 1) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Deferred tax assets, property, Plant and Equipment [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	₨ 974,835	₨ 714,742	₨ 556,604
Deferred tax expense (income) recognized in profit or loss	260,093	158,138
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax liabilities, intangible assets [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	(144,273)	(133,829)	(143,519)
Deferred tax expense (income) recognized in profit or loss	(10,444)	9,690
Deferred tax relating to items credited (charged) directly to equity	0	0
Lease Obligations On Right Of Use Assets [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	181,500	147,614	130,143
Deferred tax expense (income) recognized in profit or loss	33,886	17,471
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax liabilities, finance Lease obligations [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	(28,571)	(34,145)	(35,670)
Deferred tax expense (income) recognized in profit or loss	5,574	1,525
Deferred tax relating to items credited (charged) directly to equity	0	0
Payment to the MSME Vendors [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	10,934
Deferred tax expense (income) recognized in profit or loss	10,934	0
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred Tax Assets Provision For Employee Benefits [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	48,879	45,421	46,204
Deferred tax expense (income) recognized in profit or loss	3,458	(783)
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred Tax Assets Accounts Receivable [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	131,197	104,658	111,455
Deferred tax expense (income) recognized in profit or loss	26,539	(6,797)
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred Tax Assets Provision For Doubtful Advances [Member]
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deferred tax liability (asset)	22,819	21,177	₨ 20,976
Deferred tax expense (income) recognized in profit or loss	1,642	201
Deferred tax relating to items credited (charged) directly to equity	₨ 0	₨ 0

Deferred tax assets and liabi_5

Deferred tax assets and liabilities (Details 2) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Deferred tax assets and liabilities [Line Items]
Deductible temporary differences	₨ 0	₨ 0
Unrecognized tax losses	262,600	105,500
Unrecognized deferred tax Assets Liabilities	₨ 262,600	₨ 105,500

Deferred tax assets and liabi_6

Deferred tax assets and liabilities (Details 3) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Current tax expense / (benefit)
Current period	₨ 514,847		₨ 525,942	₨ 639,982
Deferred tax expense / (benefit)
Origination and reversal of temporary differences	(331,747)		(179,443)	(49,721)
Total income tax expense / (benefit)	₨ 183,100	$ 2,196	₨ 346,499	₨ 590,261

Deferred tax assets and liabi_7

Deferred tax assets and liabilities (Details 4) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Deferred tax assets and liabilities [Abstract]
Profit before income taxes	₨ 352,039	₨ 1,021,021	₨ 1,848,206
Enacted tax rates in India	25.17%	25.17%	25.17%
Computed expected tax expense / (benefit)	₨ 88,608	₨ 256,991	₨ 465,193
Effect of:
Share based payment expense not deductible for tax purposes	0	0	0
Recognition of previously unrecognised deferred tax asset on temporary differences	(1,735)	(42,500)	(37,923)
Difference on account differential tax rates in different jurisdictions	(22,852)	18,519	23,917
Effect of Unrecognised business loss including reversal of previously recognised DTA on business loss	157,100	105,500	0
Recognition of previously unrecognized tax losses	0	0	0
Difference on account of differential tax rates in different companies	0	0	0
Effect of expenses that are not deductible in determining taxable profit	26,963	1,700	7,224
Unrecognized temporary differences	0	0	0
Utilisation of previously unrecognised temporary differences	0	0	14,875
Effect of rate difference in opening and closing deferred tax	0	0	(718)
Permanent difference on account of coupon charges on CCDs	(30,205)	43	1
Others	(34,779)	6,246	(10,920)
Reversal of previously recognised temporary differences	0	0	128,612
Tax expense (income), continuing operations	₨ 183,100	₨ 346,499	₨ 590,261

Inventories (Details)

Inventories (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure Of Inventories [Abstract]
Trade inventories	[1]	₨ 3,393,317		₨ 1,941,923
Inventories		₨ 3,393,317	$ 40,700	₨ 1,941,923
[1]Includes project inventory of ₹3,034,240 ( previous year: ₹ 1,692,378)

Inventories (Details Textual)

Inventories (Details Textual) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Inventories [Abstract]
Project Inventory	₨ 3,034,240	₨ 1,692,378

Trade and other receivables (De

Trade and other receivables (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Statement [Line Items]
Trade receivables, net	[1]	₨ 10,155,223		₨ 11,345,542
Other receivables including deposits		3,947,962		3,270,064
Contract related accruals		0		0
Trade and other current receivables		₨ 14,103,185	$ 169,156	₨ 14,615,606
[1]Trade receivables as of March 31, 2024 and March 31, 2023 are stated net of allowance for doubtful receivables. The Group maintains an allowance for doubtful receivables based on expected credit loss model. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables, excluding construction work in progress is disclosed in note 34. Trade receivables consist of:

Trade and other receivables (_2

Trade and other receivables (Details 1) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Statement [Line Items]
Trade receivables from related parties	₨ 0	₨ 0
Other trade receivables	10,734,773	11,825,945
Current trade receivables	10,734,773	11,825,945
Less: Allowance for doubtful receivables	(579,550)	(480,403)	₨ (480,542)
Balance at the end of the year	₨ 10,155,223	₨ 11,345,542

Trade and other receivables (_3

Trade and other receivables (Details 2) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Allowance for doubtful accounts receivable [Abstract]
Balance at the beginning of the year	₨ 480,403	₨ 480,542
Add : Additional provision, net	265,000	371,890
Less : Bad debts written off	(165,853)	(372,029)
Balance at the end of the year	₨ 579,550	₨ 480,403

Trade and other receivables (_4

Trade and other receivables (Details 3) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Trade and other receivables [Abstract]
Advances and other deposits (Refer Note (a) below)	₨ 1,793,841	₨ 1,605,204
Withholding taxes (Refer Note (b) below)	2,154,121	1,664,860
Other Current Receivables	3,947,962	3,270,064
Financial assets included in other receivables	₨ 157,779	₨ 100,681

Trade and other receivables (_5

Trade and other receivables (Details Textual) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Trade and other receivables [Abstract]
Non-current trade receivables	₨ 0	₨ 0

Prepayments for current asset_2

Prepayments for current assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of Prepayments for current assets [Abstract]
Prepayments for purchase of bandwidth	₨ 139,139		₨ 91,507
Prepayments related to insurance	0		0
Prepayments-others	546,390		649,622
Current prepayments	₨ 685,529	$ 8,222	₨ 741,129

Other investments (Details)

Other investments (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Investment in debt securities - unquoted
Investments in subsidiaries, joint ventures and associates	₨ 1,203,862	$ 14,439	₨ 1,044,020
Vashi Railway Station Commercial Complex Limited [Member]
Investment in equity instruments - unquoted
Investment in equity shares	150		150
Sarayu Clean Gen Private Limited [Member]
Investment in equity instruments - unquoted
Investment in equity shares	1,560		1,560
The Gizmo App Company [Member]
Investment in debt securities - unquoted
Investment	20,843		20,554
Tasoula Energy Private Limited [Member]
Investment in debt securities - unquoted
Investment	225,000		225,000
Padvest Corporation [Member]
Investment in debt securities - unquoted
Investment	4,168		4,111
Digifresh Corporation [Member]
Investment in debt securities - unquoted
Investment	16,640		16,443
VEH Srishti Energy Private Limited [Member]
Investment in debt securities - unquoted
Investment	375,300		375,300
Chatter Inc [Member]
Investment in debt securities - unquoted
Investment	12,506		12,333
Passerine Technologies Inc [Member]
Investment in debt securities - unquoted
Investment	16,675		16,443
Cloudfabrix Software Inc [Member]
Investment in debt securities - unquoted
Investment	125,061		0
Sylvie Unlimited Inc [Member]
Investment in debt securities - unquoted
Investment	12,506		0
Elevo Corporation [Member]
Investment in debt securities - unquoted
Investment	₨ 393,453		₨ 372,126

Equity (Details)

Equity (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Equity [Abstract]
Issued as at April 01	182,835,369	182,742,369
Issued for cash	0	0
Issued for consideration other than cash	0	0
Exercise of share options	497,091	93,000
Issued as at March 31	183,332,460	182,835,369
Value	₨ 1,846,146	₨ 1,841,168

Equity (Details 1)

Equity (Details 1) - Compulsorily Convertible Debentures [Member] - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Detailed Information About Fully Paid Compulsorily Convertible Debentures [Line Items]
Compulsorily convertible Debentures issued to Kotak Special Securities Fund	₨ 2,723,924	₨ 0
Kotak Data Center Fund [Member]
Disclosure Of Detailed Information About Fully Paid Compulsorily Convertible Debentures [Line Items]
Compulsorily convertible Debentures issued to Kotak Special Securities Fund	₨ 2,723,924	₨ 0

Equity (Details Textual)

Equity (Details Textual) ₨ / shares in Units, ₨ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2015 INR (₨) ₨ / shares shares	Mar. 31, 2023 ₨ / shares
Statement [Line Items]
Increase in authorised share capital | ₨		₨ 189,000
Authorized Share Capital | ₨		₨ 2,040,000
Number of shares authorised | shares		204,000,000
Par value per share | ₨ / shares	₨ 10	₨ 10	₨ 0
Ordinary shares [member]
Statement [Line Items]
Number of shares authorised | shares		750,000,000
Par value per share | ₨ / shares		₨ 10
Preference shares [member]
Statement [Line Items]
Number of shares authorised | shares		250,000,000
Par value per share | ₨ / shares		₨ 10
Series Four Compulsorily Convertible Debentures [Member] | Kotak Data Center Fund [Member]
Statement [Line Items]
Debt Conversion Converted Instrument Shares Issued 1 | shares	48,000,000
Debt Conversion Converted Instrument Share Price | ₨ / shares	₨ 100
Debt Conversion Converted Instrument Amount 1 | ₨	₨ 4,800,000
Debt compulsory converted instrument ratio	0.5434

Employee benefits (Details)

Employee benefits (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure Of Employee Benefits [Abstract]
Gratuity payable	₨ 25,132		₨ 27,733	₨ 77,826
Compensated absences	134,817		102,170	67,178
Non-current provisions for employee benefits	₨ 159,949	$ 1,918	₨ 129,903	₨ 145,004

Employee benefits (Details 1)

Employee benefits (Details 1) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Employee Benefits [Line Items]
Service cost	₨ 62,318	₨ 47,050	₨ 31,865
Interest cost	21,854	13,926	10,088
Interest income	(19,858)	(8,788)	(2,303)
Gratuity cost	₨ 64,314	₨ 52,188	₨ 39,650

Employee benefits (Details 2)

Employee benefits (Details 2) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Employee Benefits [Line Items]
Projected benefit obligation at the end of the year	₨ 382,492	₨ 298,903	₨ 216,006	₨ 177,098
Plan assets at the end of the year	(357,235)	(271,170)	₨ (138,180)	₨ (40,651)
Funded status amount of liability recognised in the Balance Sheet	₨ 25,257	₨ 27,733

Employee benefits (Details 3)

Employee benefits (Details 3) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Changes in net defined benefit liability (asset) [abstract]
Projected benefit obligation at the beginning of the year	₨ 298,903	₨ 216,006	₨ 177,098
Service cost	62,318	47,050	31,865
Interest cost	21,854	13,926	10,088
Remeasurements - Actuarial (gain) / loss	21,184	47,703	20,245
Benefits paid	(21,767)	(25,782)	(23,290)
Projected benefit obligation at the end of the year	₨ 382,492	₨ 298,903	₨ 216,006

Employee benefits (Details 4)

Employee benefits (Details 4) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Reconciliation of changes in net assets available for benefits [abstract]
Fair value of plan assets at the beginning of the year	₨ 271,170	₨ 138,180	₨ 40,651
Interest income	19,858	8,788	2,316
Employer contributions	86,289	157,682	120,000
Benefits paid	(21,593)	(25,342)	(23,290)
Remeasurements - return on plan assets excluding amounts included in interest income	1,511	(8,138)	(1,497)
Fair value of plan assets at the end of the year	357,235	271,170	138,180
Actual return on plan assets	₨ 21,369	₨ 611	₨ 907

Employee benefits (Details 5)

Employee benefits (Details 5)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Actuarial assumptions [Abstract]
Discount rate	7.15%	7.30%	6.35%
Long-term rate of compensation increase	5%	5%	5%
Expected long term rate of return on plan assets	8%
Average future working life time (Years)	21 years 5 months 15 days	21 years 8 months 4 days	21 years 10 months 6 days
Not later than one year [Member]
Actuarial assumptions [Abstract]
Expected long term rate of return on plan assets		8%	8%
Less than 1 year [Member]
Actuarial assumptions [Abstract]
Expected long term rate of return on plan assets			5%

Employee benefits (Details 6)

Employee benefits (Details 6) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Not later than one year [Member]
Expected benefit payments in next few years [Abstract]
Estimate of contributions expected to be paid to plan for next annual reporting period	₨ 72,898	₨ 58,014
Later than two year and not later than five year [Member]
Expected benefit payments in next few years [Abstract]
Estimate of contributions expected to be paid to plan for next annual reporting period	237,283	187,762
Later than six year and not later than ten year [Member]
Expected benefit payments in next few years [Abstract]
Estimate of contributions expected to be paid to plan for next annual reporting period	157,127	121,795
Later than ten years [Member]
Expected benefit payments in next few years [Abstract]
Estimate of contributions expected to be paid to plan for next annual reporting period	₨ 86,437	₨ 67,564

Employee benefits (Details 7)

Employee benefits (Details 7)	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Employee Benefits [Abstract]
Funds managed by insurers	100%	100%

Employee benefits (Details 8)

Employee benefits (Details 8) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Actuarial (gain)/loss
Gain (loss) on remeasurement, net defined benefit liability (asset)	₨ (21,184)	₨ (47,703)	₨ (20,245)
Remeasurements of Defined Benefit Plans [Member]
Actuarial (gain)/loss
- Change in demographic assumptions	0	(4,966)	146
- change in financial assumptions	2,556	24,823	(402)
- experience variance	18,628	27,747	21,146
- return on plan assets, excluding amounts recognized in net interest expense/ income	(1,511)	8,179	1,172
Gain (loss) on remeasurement, net defined benefit liability (asset)	₨ 19,673	₨ 55,783	₨ 22,062

Employee benefits (Details 9)

Employee benefits (Details 9) ₨ in Thousands	Mar. 31, 2024 INR (₨)
Discount rate [member]
Disclosure Of Employee Benefits [Line Items]
Present Value of Defined Benefit Obligation, Increase by 100 bps	₨ 400,361
Present Value of Defined Benefit Obligation, Decrease by 100 bps	366,024
Salary escalation rate [member]
Disclosure Of Employee Benefits [Line Items]
Present Value of Defined Benefit Obligation, Increase by 100 bps	367,853
Present Value of Defined Benefit Obligation, Decrease by 100 bps	₨ 397,751

Employee benefits (Details Text

Employee benefits (Details Textual) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Employee Benefits [Abstract]
Expected Contributions to plan on gratuity fund, net defined benefit liability asset	₨ 89,083
Contributions to plan, net defined benefit liability (asset)	244,403	₨ 194,451	₨ 135,589
Contributions to plan by employer, net defined benefit liability (asset)	₨ 19,912	₨ 17,537

Other liabilities (Details)

Other liabilities (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure Of Other liabilities [Line Items]
Deferred income and other liabilities	₨ 53,945		₨ 55,877
Other non-current liabilities	53,945	$ 647	55,877
Financial liabilities included in other liabilities	₨ 17,945		₨ 19,877

Borrowings (Details)

Borrowings (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Current
Term bank loans (Refer note below)	[1],[2],[3],[4],[5],[6],[7]	₨ 2,818,144		₨ 1,740,076
Other working capital facilities (Refer note below)	[8],[9],[10],[11],[12],[13],[14],[15],[16],[17],[18]	2,899,996		3,367,962
Borrowings from others (Refer note below)	[4],[7]	946,945		602,317
Current borrowings and current portion of non-current borrowings		6,665,085		5,710,355
Non current [abstract]
Term bank loans (Refer note below)	[1],[2],[3],[4],[5],[6],[7]	13,076,474		9,874,545
Borrowings from others (Refer note below)	[4],[7],[19]	10,273,389		5,943,089
Non-current portion of non-current borrowings		₨ 23,349,863	$ 280,062	₨ 15,817,634
[1]During the FY 2020-21, the company has entered into External Commercial Borrowing (ECB) facility agreement for $5 Million and drawn down $5 Million out of sanctioned loan during FY 2020-21 and repaid $ 0.5 Million in FY 2021-22, $ 10 in FY 2022-23 & $ 1 Million in FY 2023-24. The Company has also entered into agreement for currency swap (from USD to INR) to fully hedge foreign currency exposure towards principal repayment and interest rate swap from floating to fixed.[2]Of the above, facilities amounting to ₹ 1,810 Million (Previous Year : ₹ 747 Million) by the Company is primarily secured by way of pari-passu charge on the project Receivables and charge on movable fixed assets disbursed under Chennai DC Project.Out of this ₹ 346 Million is loan availed from others (NBFC).[3]Of the above, facilities amounting to ₹ 3,076 Million (Previous Year : ₹ 1,635 Million) by the Company is primarily secured by way of pari-passu charge on the project Receivables and charge on movable fixed assets disbursed under Noida DC Project..[4]Of the above, facilities amounting to ₹ 5,001 Million (Previous Year : ₹ 2,804 Million) by the Company is primarily secured by way of pari-passu charge on the project Receivables and charge on movable fixed assets disbursed under Rabale T5 DC Project.[5]The Company has adjusted the processing charges paid with respect to borrowings from borrowings from banks ₹ 162 Million (Previous year ₹ 185 Million).[6]The term loans bear interest rate ranging from 7.20% to 10.84% repayable in quarterly instalments within a tenor of 3 to 6 years after moratorium period ranging from 6 months to 2 years in certain cases.[7]i.Of total term loan balance ₹ 3,899 Million (previous year ₹ 3,867 Million) is primarily secured by charge on movable fixed assets funded by term loan and also secured by project receivables. Of the total term loan balance, an amount of ₹ 102 Million (previous year ₹ 306 Million) including current maturity is primarily secured against the specific project receivables of the company and ₹ 334 Million (previous year ₹ 553 Million) is secured by moveable fixed assets funded out of Term Loan. ii.Of total term loan balance ₹ 3,672 Million (previous year ₹ 1,958 Million), ₹ 770 Million (previous year ₹ 475 Million) and are primarily secured by a cover of 1.25 times charge on identifiable movable fixed assets and 402 Million (previous year ₹ 483 Million) and are primarily secured by movable fixed assets funded out of term loan. ₹ 1,000 Million (previous year ₹ NIL ) Exclusive Charge on assets created out of the capex for which reimbursement is sought, an amount of ₹ 1,500 Million (previous year ₹ 1,000 Million) is also primarily secured by the exclusive charge on Specific Movable Fixed Assets coverage of 1.10x, with Second pari-passu charge on entire current assets of the Borrower, including trade/ bills receivables, book debts, etc. both present & future, excluding the Cash margin lien marked or Current Assets specifically funded by other lenders.[8]During the FY 2020-21, Print house (India) Pvt Ltd had issued 9% Non-Convertible Redeemable Preference Shares to Raju Vegesna Infotech & Industries Pvt Ltd., on private placement basis amounting to ₹ 500 Million. The Preference share capital are redeemable at par value at maturity, i.e. 20 years from the date of allotment. Accordingly, these are accounted for Financial instruments. During the year, The terms of the Preference Shares are changed to 6% Non-Cumulative compulsorily convertible preference shares.[9]In addition to the above, out of these loans repayable on demand from banks,(i) exposure amounting to ₹ 2,224 Millions (previous year ₹ 2,586 Millions) is secured collaterally by way of pari-passu charge on the unencumbered movable fixed assets of the Company, both present and future.(ii) exposure amounting to ₹ 1,287 Millions (previous year ₹ 1,335 Millions) is secured collaterally by way of equitable mortgage over the properties at Tidel Park, Chennai, Vashi 6th floor, Vile Parle at Mumbai.(iii) exposure amounting to ₹ 1,287 Millions (previous year ₹ 1,335 Millions) is secured collaterally by way of equitable mortgage over the properties at Tidel Park, Chennai, Vashi 6th floor, Vile Parle at Mumbai.(iv) the exposure amounting to ₹ 426 Millions (previous year ₹ 876 Millions) is collaterally secured by equitable mortgage over the Vashi 5th floor property at Mumbai.[10]Of fhe above, facilities amounting to ₹ 620 Millions (previous year ₹ Nil) are primarily secured by way of pari-passu charge on current assets of the Company, both present and future.[11]Of the above, facilities amounting to ₹ 1,575 Millions (Previous Year : ₹ 1,659 Millions), availed by the Company are primarily secured by way of pari-passu charge on the entire current assets of the Company to all working capital bankers under consortium.[12]Of the above, facilities amounting to ₹ Nil (previous year ₹ 374 Millions) are secured by way of pari-passu charge on current assets. Out of which ₹ Nil (previous year ₹ 25 Millions) has first pari-passu charge on unencumbered movable fixed assets of the Company.[13]The Company has adjusted the processing charges paid with respect to borrowings from borrowings from banks ₹ 648 (Previous year ₹ 532).[14]The above facilities amounting to ₹ 279 Millions (previous year ₹ 732 Millions), availed by the Company are primarily secured by way of pari-passu charge on the entire current assets of the Company to all working capital bankers under consortium.[15]The above facilities amounting to ₹ 729 Millions (previous year ₹ 715 Millions), availed by the Company are primarily secured by way of pari-passu charge on the entire current assets of the Company to all working capital bankers under consortium.[16]The loans in the nature of Buyers Credit bear interest rate 2.97% to 6.23% (previous year 0.79% to 1.73%)..[17]These bear interest rate ranging from 0% to 9.9% (Previous Year: 0% to 10.50%) and repayable over a period of 12 to 60 months on equated monthly / quarterly instalments.[18]These working capital facilities bear interest ranging from 0% p.a. to 9.30%. [Previous year: 0% p.a. to 9.30% p.a.] and these facilities are subject to renewal annually.[19]During the financial year 2021-22, Kotak Special Situations Fund (KSSF) subscribed to 2,00,00,000 (two crore) Series 1 Compulsorily Convertible Debentures (CCDs) with face value of ₹ 100 each amounting to ₹ 2,000 Million and 1% of 2,00,00,000 (two crore) Series 2 Compulsorily Convertible Debentures (CCD) with face value of ₹ 100 each amounting to ₹ 20 Millions. The CCDs shall be fully, mandatorily and compulsorily converted into equity shares by October 1, 2031 and the conversion ratio shall be decided based on the equity valuation as at March 31, 2023. Since the fixed to fixed test is satisfied as per Ind AS 32 the above CCDs are presented as Equity. During the year under review, Kotak Special Situations Fund (KSSF) subscribed to additional 1,98,00,000 Series 2 Compulsorily Convertible Debentures (CCD) with face value of ₹ 100 each amounting to ₹ 1,980 Million. Further, the Company has the option and right to require KSSF to acquire additional compulsory convertible debentures of the Company (“Additional CCDs”) in one or more tranches during FY 2023, FY 2024, FY 2025 or by October 1, 2026 for up to an aggregate subscription amount of ₹ 6,000 Million. The CCDs are secured by secondary charge over identified movable assets of Data Center facility. On July 20, 2023, SISL entered into an assignment letter with KSSF for the transfer of ₹ 6,000 Millions to Kotak Data Centre Fund (“KDCF”). During the financial year 2023-24, Kotak Data Center Fund (KDCF) subscribed to additional 1,20,00,000 Series 5 Compulsorily Convertible Debentures (CCD) with face value of INR 100 each amounting to ₹ 1,200. The CCDs shall be fully, mandatorily and compulsorily converted into equity shares by March 31, 2033 and the conversion ratio shall be decided based on the equity valuation of next financial year following the financial year of drawdown of CCD money. These CCD's carry a coupon rate of 6%p.a payable half-yearly. The Tranche - I, CCDs shall be fully, mandatorily and compulsorily converted into equity shares by October 1, 2031 and the conversion ratio is decided based on the equity valuation as at March 31, 2023 as 0.8112. Since the fixed to fixed test is satisfied as per IAS 32 the above CCDs are presented as Equity (refer note 16a)

Borrowings (Details Textual)

Borrowings (Details Textual) ₨ / shares in Units, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 INR (₨) ₨ / shares	Mar. 31, 2023 USD ($)	Mar. 31, 2022 INR (₨) ₨ / shares shares	Mar. 31, 2022 USD ($) shares	Mar. 31, 2021 USD ($)	Jul. 20, 2023 INR (₨)	Mar. 31, 2021 INR (₨)
Disclosure Of Borrowings [Line Items]
Maximum Amount of Securities Issuable	₨ 6,000,000,000
Collateral Asset Member One [Member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities	620,000,000
Collateral Asset Member Two [Member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities	0		374,000,000
Collateral asset Member Three [Member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities	0		25,000,000
Collaterally Secured by Unencumbered Movable Fixed Asset [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	2,224,000,000		2,586,000,000
Collaterally Secured by Equitable Mortgages Over Properties [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	1,287,000,000		1,335,000,000
Collaterally Secured by Equitable Mortgage Over Vashi Property [Member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities	426,000,000		876,000,000
Collaterally Secured by Equitable Mortgage Over Land And Building [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 360,000,000		₨ 470,000,000
Bottom of range [member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities Bear Interest	7.60%	7.60%	5.40%	5.40%
Bottom of range [member] | Buyers Credit Bear Interest Rate [Member]
Disclosure Of Borrowings [Line Items]
Interest rate	2.97%		0.79%
Top of range [member]
Disclosure Of Borrowings [Line Items]
Working Capital Facilities Bear Interest	9.30%	9.30%	9.30%	9.30%
Top of range [member] | Buyers Credit Bear Interest Rate [Member]
Disclosure Of Borrowings [Line Items]
Interest rate	6.23%		1.73%
Movable Fixed Assets Funded By Term Loan And Project Receivables [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 3,899,000,000
Specific Project Receivables [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	102,000,000		₨ 306,000,000
Moveable Fixed Assets Funded Out Of Term Loan [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 334,000,000		₨ 553,000,000
Term bank loans [Member]
Disclosure Of Borrowings [Line Items]
Borrowings maturity	repayable in  quarterly instalments within a tenor of 3 to 6 years after moratorium period ranging from 6 months to 2 years in certain cases.	repayable in  quarterly instalments within a tenor of 3 to 6 years after moratorium period ranging from 6 months to 2 years in certain cases.
Term bank loans [Member] | Bottom of range [member] | Borrowings Interest Rate For Others [Member]
Disclosure Of Borrowings [Line Items]
Borrowings, interest rate	7.85%
Term bank loans [Member] | Top of range [member] | Borrowings Interest Rate For Others [Member]
Disclosure Of Borrowings [Line Items]
Borrowings, interest rate	10.84%
ECB [Member] | ECB Facility Agreement [Member]
Disclosure Of Borrowings [Line Items]
Proceeds from borrowings | $		$ 5
Loan repaid | $		$ 1		$ 1		$ 0.5	$ 5
Cumulative Non Convertible Redeemable Preference Shares Issued From Print House India Private Limited [Member]
Disclosure Of Borrowings [Line Items]
Borrowings maturity							20
Borrowings									₨ 500,000,000
Percentage of preferential dividend payable till redemption									6%
Kotak Special Situations Fund [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Interest Rate	6%	6%
Amount to be transferred by way of assignment								₨ 6,000,000,000
Kotak Special Situations Fund [Member] | Series 1 Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Shares Issued 1 | shares					2,000,000,000	2,000,000,000
Debt Conversion Converted Instrument Share Price | ₨ / shares					₨ 100
Debt Conversion Converted Instrument Amount 1					₨ 20,000,000
Kotak Special Situations Fund [Member] | Series 2 Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Shares Issued 1 | shares	19,800,000	19,800,000			20,000,000	20,000,000
Debt Conversion Converted Instrument Share Price | ₨ / shares			₨ 100		₨ 100
Debt Conversion Converted Instrument Amount 1			₨ 1,980,000,000		₨ 20,000,000
Debt Instrument, Convertible, Conversion Ratio	0.8026	0.8026
Kotak Special Situations Fund [Member] | Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Amount 1	₨ 4,000,000,000
Debt Conversion Converted Instrument Interest Rate	6%	6%
Amount to be transferred by way of assignment								₨ 6,000,000,000
Kotak Special Situations Fund [Member] | Series 1 And Series 2 Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	₨ 4,000,000,000
Kotak Special Situations Fund [Member] | Series 1 And Series 2 Compulsorily Convertible Debentures [Member] | Interest Bearing Loans [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	1,686,000,000
Kotak Special Situations Fund [Member] | Series 1 And Series 2 Compulsorily Convertible Debentures [Member] | Put Option Agreement [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	₨ 2,314,000,000
Immovable Fixed Assets [Member] | Series 1 Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Instrument, Convertible, Conversion Ratio	0.8112	0.8112
Immovable Fixed Assets [Member] | Second Charge Mortgage Security Against Another Loan [Member]
Disclosure Of Borrowings [Line Items]
Borrowings
Noida DC Project [Member] | Project Receivables and Movable Fixed Assets [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 3,076,000,000
Chennai DC Project [Member] | Project Receivables and Movable Fixed Assets [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	1,810,000,000
Rabale T5 DC Project [Member] | Project Receivables and Movable Fixed Assets [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 5,001,000,000
Other Working Capital Facilities [Member]
Disclosure Of Borrowings [Line Items]
Borrowings maturity	repayable over a period of 12 to 60 months on equated monthly / quarterly instalments	repayable over a period of 12 to 60 months on equated monthly / quarterly instalments
Borrowings	₨ 1,575,000,000		1,659,000,000
Processing charges paid	₨ 162,000,000		₨ 185,000,000
Other Working Capital Facilities [Member] | Bottom of range [member]
Disclosure Of Borrowings [Line Items]
Borrowings, interest rate	0%		0%
Other Working Capital Facilities [Member] | Top of range [member]
Disclosure Of Borrowings [Line Items]
Borrowings, interest rate	9.90%		10.50%
Other Working Capital Facilities Two [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 279,000,000		₨ 732,000,000
Processing charges paid	648,000,000		532,000,000
Other Working Capital Facilities Three [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	729,000,000		715,000,000
Funded Out Of Identifiable Movable Fixed Assets One [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	3,672,000,000		1,958,000,000
Funded Out Of Identifiable Movable Fixed Assets Two [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 770,000,000		475,000,000
Funded Out Of Identifiable Movable Fixed Assets One And Two [Member]
Disclosure Of Borrowings [Line Items]
Charge on identifiable movable fixed assets	1.25
Exclusive Charge Assets Created Out Of Capex Reimbursement Is Possible [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 1,000,000,000		0
Exclusive Charge On Specific Movable Fixed Assets [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 1,500,000,000		1,000,000,000
Charge on identifiable movable fixed assets	1.1
Funded Out Of Identifiable Movable Fixed Assets Three [Member]
Disclosure Of Borrowings [Line Items]
Borrowings	₨ 402,000,000		483,000,000
Kotak Data Center Fund [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Interest Rate	6%	6%
Kotak Data Center Fund [Member] | Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Amount 1			₨ 6,000,000,000
Kotak Data Center Fund [Member] | Series Five Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Shares Issued 1 | shares	12,000,000	12,000,000
Debt Conversion Converted Instrument Share Price | ₨ / shares	₨ 100
Debt Conversion Converted Instrument Amount 1	₨ 1,200,000,000
Kotak Data Center Fund [Member] | Series Four Compulsorily Convertible Debentures [Member]
Disclosure Of Borrowings [Line Items]
Debt Conversion Converted Instrument Shares Issued 1 | shares	48,000,000	48,000,000
Debt Conversion Converted Instrument Share Price | ₨ / shares	₨ 100
Debt Conversion Converted Instrument Amount 1	₨ 4,800,000,000
Debt Instrument, Convertible, Conversion Ratio	0.5434	0.5434
Kotak Data Center Fund [Member] | Series 4 Compulsorily Convertible Debentures [Member] | Interest Bearing Loans [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	₨ 2,076,000,000
Kotak Data Center Fund [Member] | Series 4 Compulsorily Convertible Debentures [Member] | Equity [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	2,724,000,000
Sify Infinite Spaces Limited [Member] | Series 5 Compulsorily Convertible Debentures [Member] | Interest Bearing Loans [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	518,000,000
Sify Infinite Spaces Limited [Member] | Series 5 Compulsorily Convertible Debentures [Member] | Other Component [Member]
Disclosure Of Borrowings [Line Items]
Financial liabilities	₨ 682,000,000

Trade and other payables (Detai

Trade and other payables (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure Of Trade And Other Payables [Line Items]
Trade payables	₨ 10,339,550		₨ 9,227,928
Advance from customers	1,804,812		1,238,312
Accrued expenses	1,595,074		1,766,653
Other payables	273,337		612,665
Trade and other current payables	14,012,773	$ 168,072	12,845,558
Financial liabilities, category [member]
Disclosure Of Trade And Other Payables [Line Items]
Trade and other current payables	₨ 11,934,100		₨ 11,267,576

Deferred income (Details)

Deferred income (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Deferred Income [Abstract]
Current	₨ 2,083,932	₨ 1,972,483
Non - Current	3,053,428	2,323,958
Total	₨ 5,137,360	₨ 4,296,441

Revenue (Details)

Revenue (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Rendering of services
Service revenue	₨ 32,097,915		₨ 29,967,698	₨ 25,329,497
Installation service revenue	1,852,511		482,246	330,129
Revenue from rendering of services	33,950,426	$ 407,207	30,449,944	25,659,626
Sale of products	1,683,496	20,192	2,953,782	1,366,049
Total	₨ 35,633,922	$ 427,399	₨ 33,403,726	₨ 27,025,675

Performance obligations and r_3

Performance obligations and remaining performance obligations (Details) ₨ in Thousands	Mar. 31, 2024 INR (₨)
Within One Year [Member]
Statement [Line Items]
Transaction price allocated to remaining performance obligations	₨ 1,367,569
One To Three Years [Member]
Statement [Line Items]
Transaction price allocated to remaining performance obligations	393,218
More Than Three Years [Member]
Statement [Line Items]
Transaction price allocated to remaining performance obligations	₨ 3,376,573

Selling, general and administ_3

Selling, general and administrative expenses (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure Of Selling General And Administrative Expenses [Line Items]
Personnel expenses	₨ 2,455,114		₨ 2,045,942	₨ 1,734,944
Marketing and promotion expenses	116,618		256,688	120,057
Administrative and other expenses	3,927,830		3,431,004	3,088,574
Selling, general and administrative expense	6,499,562	$ 77,957	5,733,634	4,943,575
Cost Of Goods Sold And Services Rendered [Member]
Disclosure Of Selling General And Administrative Expenses [Line Items]
Administrative and other expenses	139,154		112,076	210,870
Selling General And Administrative Expenses [Member]
Disclosure Of Selling General And Administrative Expenses [Line Items]
Administrative and other expenses	₨ 193,827		₨ 25,892	₨ 113,591

Personnel expenses (Details)

Personnel expenses (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Personnel Expenses [Abstract]
Salaries and wages	₨ 4,907,965	₨ 4,122,783	₨ 3,291,605
Contribution to provident fund and other funds	329,107	263,593	189,207
Staff welfare expenses	70,498	50,305	56,295
Employee stock compensation expense	6,874	16,494	22,885
Employee benefits expense	5,314,444	4,453,175	3,559,992
Attributable to cost of goods sold and services rendered	2,859,329	2,407,234	1,825,048
Attributable to selling, general and administrative expenses	₨ 2,455,115	₨ 2,045,941	₨ 1,734,944

Share-based payments (Details T

Share-based payments (Details Textual)	1 Months Ended	12 Months Ended
	Jan. 20, 2015	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016	Jul. 31, 2014 shares
Statement [Line Items]
Number of share options granted in share-based payment arrangement		0	25,000	195,000
Associate Stock Option Plan 2014 [Member]
Statement [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares											25,000,000
Number of share options granted in share-based payment arrangement	5,870,800		25,000	195,000	465,000	7,220,000	335,000	150,000	525,000	184,300
Options Plan One [Member]
Statement [Line Items]
Description of vesting requirements for share-based payment arrangement		4,304,600 Options (Option Plan I): 3/5th of the options vest at the end of one year from the date of grant. The remaining 2/5th vests at the end of every half year during second and third years from the date of grant in four equal instalments
Options Plan Two [Member]
Statement [Line Items]
Description of vesting requirements for share-based payment arrangement		6,612,700 Options (Option Plan II): 2/5th of the options vest at the end of one year from the date of grant. The remaining 3/5th vests at the end of every half year during second, third and fourth years in six equal instalments
Options Plan Three [Member]
Statement [Line Items]
Description of vesting requirements for share-based payment arrangement		4,052,800 Options (Option Plan III): 2/5th of the options vest at the end of two years from the date of grant. The remaining 3/5th vests at the end of every half year during third, fourth and fifth years in six equal instalments.

Share-based payments (Details 1

Share-based payments (Details 1)	12 Months Ended
	Mar. 31, 2024 ₨ / shares	Mar. 31, 2023 ₨ / shares	Mar. 31, 2022 ₨ / shares
Disclosure of Share-based payments [Abstract]
Number of options, Opening balance	6,972,978	7,232,978	7,780,278
Number of options, Granted during the year	0	25,000	195,000
Number of options, Forfeited during the year	(146,700)	(192,000)	(238,000)
Number of options, Expired during the year	0	0	0
Number of options, Exercised during the year	(497,091)	(93,000)	(504,300)
Number of options, Closing balance	6,329,187	6,972,978	7,232,978
Number of options, Exercisable at the end of the year	5,183,587	5,584,478	8,771,360
Weighted average exercise price, Opening balance	₨ 92.6	₨ 87.82	₨ 86.13
Weighted average exercise price, Granted during the year	0	135.13	146.23
Weighted average exercise price, Forfeited during the year	90.12	89.64	85.24
Weighted average exercise price, Expired during the year	0	0	0
Weighted average exercise price, Exercised during the year	90.12	92.6	85.24
Weighted average exercise price, Closing balance	90.12	92.6	87.82
Weighted average exercise price, Exercisable at the end of the year	₨ 90.12	₨ 92.6	₨ 87.82

Share-based payments (Details 2

Share-based payments (Details 2)	12 Months Ended
	Mar. 31, 2024 ₨ / shares	Mar. 31, 2023 ₨ / shares	Mar. 31, 2022 ₨ / shares	Mar. 31, 2021 ₨ / shares
Statement [Line Items]
Number outstanding	6,329,187	6,972,978	7,232,978	7,780,278
Weighted average exercise price	₨ 90.12	₨ 92.6	₨ 87.82
Number exercisable	5,183,587	5,584,478	8,771,360
Weighted average exercise price	₨ 90.12	₨ 92.6	₨ 87.82	₨ 86.13
Bottom of range [member]
Statement [Line Items]
Range of exercise price	₨ 66.6	₨ 66.6	₨ 57.66
Weighted average remaining contractual life	18 days	21 days	9 months 18 days
Top of range [member]
Statement [Line Items]
Range of exercise price	₨ 230.97	₨ 230.97	₨ 230.97
Weighted average remaining contractual life	3 years 9 months 25 days	4 years 9 months 25 days	4 years 6 months 29 days

Financial income and expense (D

Financial income and expense (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of Financial income and expense [Abstract]
Interest income on bank deposits	₨ 231,377		₨ 82,675	₨ 45,060
Others	106,346		140,230	28,517
Finance income	337,723	$ 4,051	222,905	73,577
Interest expense on lease obligations	249,964		191,911	185,092
Bank charges (including letter of credit, bill discounting and buyer's credit charges)	164,980		147,117	107,834
Interest expense on borrowings	1,738,298		1,313,494	805,170
Finance expense	(2,153,242)	(25,826)	(1,652,522)	(1,098,096)
Net finance income / (expense)	₨ (1,815,519)	$ (21,775)	₨ (1,429,617)	₨ (1,024,519)

Earnings per share (Details)

Earnings per share (Details) ₨ / shares in Units, $ / shares in Units, ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 INR (₨) ₨ / shares shares	Mar. 31, 2022 INR (₨) ₨ / shares shares
Disclosure of Earnings per share [Abstract]
Net profit - as reported	₨ 168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Weighted average number of shares - basic	183,033,950	183,033,950	182,803,189	182,468,672
Basic earnings per share | (per share)	₨ 0.92	$ 0.01	₨ 3.69	₨ 6.89
Weighted average number of shares - diluted	185,198,369	185,198,369	185,672,592	187,016,037
Diluted earnings per share | (per share)	₨ 0.91	$ 0.01	₨ 3.64	₨ 6.73

Earnings per share (Details 1)

Earnings per share (Details 1) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Weighted average number of ordinary shares basic
Issued fully paid ordinary shares on April 01	182,835,369	182,742,369	182,238,069
Effect of shares issued on exercise of stock options	198,581	60,820	230,603
Effect of partly paid shares	0	0	0
Weighted average number of equity shares and equivalent shares outstanding	183,033,950	182,803,189	182,468,672

Earnings per share (Details 2)

Earnings per share (Details 2) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Weighted average number of ordinary shares diluted
Weighted average number of ordinary shares (basic)	183,033,950	182,803,189	182,468,672
Effect of stock options (Note 1)	2,164,419	2,869,403	4,547,365
Weighted average number of equity shares outstanding (diluted)	185,198,369	185,672,592	187,016,037

Earnings per share (Details Tex

Earnings per share (Details Textual) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨) shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 INR (₨) shares	Mar. 31, 2022 INR (₨) shares
Earnings per share [line items]
Profit	₨ 168,939	$ 2,027	₨ 674,522	₨ 1,257,945
Weighted average number of ordinary shares outstanding	183,033,950	183,033,950	182,803,189	182,468,672
Number of outstanding share option	6,329,187	6,329,187	6,972,978

Segment reporting (Details)

Segment reporting (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Disclosure of segment reporting [Line Items]
External Customers	₨ 35,633,922		$ 427,399	₨ 33,403,726		₨ 27,025,675
Intersegment Revenues	309,214			307,503		308,221
Operating expenses	(28,849,641)	[1]		(27,110,545)	[2]	20,880,346
Intersegment Expenses	(309,214)			(307,503)		(308,221)
Segment operating income / (loss)	6,784,281			6,293,181		6,145,329
Unallocated expenses:
Support Service Unit Costs	(192,902)			(149,607)		(105,285)
Depreciation and amortization	(4,773,414)			(3,971,865)		(3,298,047)
Other income / (expense), net	184,613		2,214	131,840		130,728
Finance income	337,723		4,051	222,905		73,577
Finance expenses	(1,988,262)	[1]		(1,505,433)	[2]	(1,098,096)
Profit / (loss) before tax	352,039		4,223	1,021,021		1,848,206
Income tax (expense) / benefit	(183,100)		(2,196)	(346,499)		(590,261)
Profit / (loss) for the year	168,939		$ 2,027	674,522		1,257,945
Network Connectivity Services
Disclosure of segment reporting [Line Items]
External Customers	14,661,136			13,290,510		12,011,178
Intersegment Revenues	0			0		0
Operating expenses	(12,319,398)	[1]		(11,125,798)	[2]	9,880,381
Intersegment Expenses	(251,796)			(250,085)		(250,803)
Segment operating income / (loss)	2,089,942			1,914,627		1,879,994
Data Center Services
Disclosure of segment reporting [Line Items]
External Customers	11,053,956			10,125,610		7,494,395
Intersegment Revenues	87,753			87,749		87,753
Operating expenses	(6,425,331)	[1]		(6,085,634)	[2]	4,297,871
Intersegment Expenses	0			0		0
Segment operating income / (loss)	4,716,378			4,127,725		3,284,277
Digital Services
Disclosure of segment reporting [Line Items]
External Customers	9,918,830			9,987,606		7,520,102
Intersegment Revenues	221,461			219,754		220,468
Operating expenses	(10,104,912)	[1]		(9,899,113)	[2]	6,702,094
Intersegment Expenses	(57,418)			(57,418)		(57,418)
Segment operating income / (loss)	₨ (22,039)			₨ 250,829		₨ 981,058
[1]Bank charges of ₹ 164,980 ($ 1,979) have been allocated to respective segments in operating expenses[2]Bank charges of ₹ 147,089 ($ 1,789) have been allocated to respective segments in operating expenses

Segment reporting (Details 1)

Segment reporting (Details 1) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Revenue
Revenue	₨ 35,633,922	$ 427,399	₨ 33,403,726	₨ 27,025,675
Country of domicile [member]
Revenue
Revenue	33,304,005		27,349,352	22,399,400
Foreign countries [member]
Revenue
Revenue	₨ 2,329,917		₨ 6,054,374	₨ 4,626,275

Segment reporting (Details Text

Segment reporting (Details Textual) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 INR (₨)
Disclosure of segment reporting [Line Items]
Revenue	₨ 35,633,922	$ 427,399	₨ 33,403,726		₨ 27,025,675
Bank charges	164,980		147,117		₨ 107,834
Operating Expenses [Member]
Disclosure of segment reporting [Line Items]
Bank charges	164,980	$ 1,979	₨ 147,089	$ 1,789
One Customer of Data center-centric IT services [Member]
Disclosure of segment reporting [Line Items]
Revenue	₨ 4,171,000
More Than [Member]
Disclosure of segment reporting [Line Items]
Percentage of entity's revenue	10%	10%

Contingencies (Details Textual)

Contingencies (Details Textual) ₨ in Thousands, candidates in Millions		12 Months Ended
	Apr. 12, 2016 candidates questions	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Jul. 20, 2023 INR (₨)	Nov. 30, 2016 INR (₨)	Apr. 30, 2014 INR (₨)
Disclosure of contingencies [Line Items]
Number of licenses		0	0
Contract liabilities		₨ 5,137,360	₨ 4,296,441
Allowance paid to employees		6,400
Maximum amount of securities issuable		₨ 6,000,000
Kotak Special Situations Fund [Member]
Disclosure of contingencies [Line Items]
Amount to be transferred by way of assignment					₨ 6,000,000
Compulsorily Convertible Debentures [Member] | Kotak Special Situations Fund [Member]
Disclosure of contingencies [Line Items]
Amount to be transferred by way of assignment					₨ 6,000,000
Maximum Number On Days from Date of Put Option Notice Delivered		90 days
Compulsorily Convertible Debentures [Member] | Put Option Agreement [Member]
Disclosure of contingencies [Line Items]
Debt conversion converted instrument shares issued, Value			1,980,000	₨ 2,020,000
Maximum amount of securities issuable		₨ 6,000,000
Tax contingent liability [member]
Disclosure of contingencies [Line Items]
Estimated effect of contingent liabilities		0	0
Service tax contingent liability [Member]
Disclosure of contingencies [Line Items]
Estimated effect of contingent liabilities		416,000	416,000
Contract liabilities		0				₨ 64,600	₨ 161,800
Sales tax contingent liability [Member]
Disclosure of contingencies [Line Items]
Estimated effect of contingent liabilities		15,000	224,000
Loss contingency payment under protest		1,000
Export obligation [Member]
Disclosure of contingencies [Line Items]
Contract liabilities		0	0
Goods And Service Tax Liability [Member]
Disclosure of contingencies [Line Items]
Estimated effect of contingent liabilities		24,000	₨ 0
Others [Member]
Disclosure of contingencies [Line Items]
Estimated effect of contingent liabilities		20,000
Online Examination Case [Member]
Disclosure of contingencies [Line Items]
Period for which the contract was awarded	2 years
Number of candidates for which examination was conducted | candidates	20
Number of distinct questions for the test | questions	40,000
Other assets [member] | Service tax contingent liability [Member]
Disclosure of contingencies [Line Items]
Income Tax Receivable		₨ 64,600

Related party transaction_ (Det

Related party transaction: (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Infinity Satcom Universal Private Limited [Member]
Disclosure of related parties [Line Items]
Name of ultimate parent of group	Infinity Satcom Universal Private Limited
Country of incorporation of entity whose consolidated financial statements have been produced for public use	India
Raju Vegesna Infotech Industries Private Limited [Member]
Disclosure of related parties [Line Items]
Name of ultimate parent of group	Raju Vegesna Infotech & Industries Private Limited (Subsidiary of Infinity Satcom Universal Private Limited)
Country of incorporation of entity whose consolidated financial statements have been produced for public use	India
Ramanand Core Investment Company Private Limited [Member]
Disclosure of related parties [Line Items]
Name of ultimate parent of group	Ramanand Core Investment Company Private Limited (Subsidiary of Raju Vegesna Infotech & Industries Private Limited)
Country of incorporation of entity whose consolidated financial statements have been produced for public use	India
Sify Technologies Singapore Pte. Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Sify Technologies (Singapore) Pte. Limited
Country of incorporation	Singapore
Proportion of ownership interest in subsidiary	100%	100%
Sify Technologies North America Corporation [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Sify Technologies North America Corporation
Country of incorporation	USA
Proportion of ownership interest in subsidiary	100%	100%
Sify Data and Managed Services Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Sify Data and Managed Services Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	100%	100%
Sify Infinit Spaces Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Sify Infinit Spaces Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	100%	100%
Sify Digital Services Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Sify Digital Services Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	100%	100%
Print House India Private Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Print House (India) Private Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	0%	100%
Raju Vegesna Foundation [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Raju Vegesna Foundation
Country of incorporation	India
Patel Auto Engineering Private Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	Patel Auto Engineering Private Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	100%
SKVR Software Solution Private Limited [Member]
Disclosure of subsidiaries [abstract]
Name of subsidiary	SKVR Software Solution Private Limited
Country of incorporation	India
Proportion of ownership interest in subsidiary	100%

Related party transaction_ (D_2

Related party transaction: (Details 1) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of related parties [Line Items]
Lease rentals paid	₨ 377,195	$ 4,524	₨ 265,236	₨ 316,594
Parent [Member]
Disclosure of related parties [Line Items]
Consultancy services received	0		0	0
Sitting fees paid	0		0	0
Salaries and other short term benefits	0		0	0
Contributions to defined contribution plans	0		0	0
Share based payment transactions	0		0	0
Lease rentals paid	1,369		1,369	1,369
Amount of outstanding balances
Advance lease rentals and refundable deposits made	0		0	0
Lease rentals payable	114		114	200
Associates [Member]
Disclosure of related parties [Line Items]
Consultancy services received				0
Sitting fees paid				0
Salaries and other short term benefits				0
Contributions to defined contribution plans				0
Share based payment transactions				0
Lease rentals paid				0
Amount of outstanding balances
Advance lease rentals and refundable deposits made				0
Lease rentals payable				0
Other related parties [Member]
Disclosure of related parties [Line Items]
Consultancy services received	0		0	0
Sitting fees paid	0		0	0
Salaries and other short term benefits	0		0	0
Contributions to defined contribution plans	0		0	0
Share based payment transactions	0		0	0
Lease rentals paid	8,594		8,054	7,220
Preference shares issued				500,000
CSR Contribution made	32,850		24,390	13,220
6% Non-Cumulative Compulsorily convertible preference shares	500,000		500,000
Amount of outstanding balances
Advance lease rentals and refundable deposits made	5,600		5,600	5,600
Lease rentals payable	685		685	600
Key management personnel of entity or parent [Member]
Disclosure of related parties [Line Items]
Consultancy services received	300		300	300
Sitting fees paid	2,740		2,200	2,000
Salaries and other short term benefits	79,470		55,930	56,006
Contributions to defined contribution plans	3,392		2,151	1,850
Share based payment transactions	2,541		1,901	4,507
Lease rentals paid	0		0	0
CSR Contribution made			0
Amount of outstanding balances
Advance lease rentals and refundable deposits made	0		0	0
Lease rentals payable	₨ 0		₨ 0	₨ 0

Related party transaction_ (D_3

Related party transaction: (Details Textual) - INR (₨) ₨ in Thousands			12 Months Ended
	Feb. 01, 2021	Jun. 01, 2010	Mar. 31, 2024	Mar. 31, 2021
Cumulative Non Convertible Redeemable Preference Shares Issued From Print House India Private Limited [Member]
Disclosure of related parties [Line Items]
Borrowings maturity				20
Percentage of preferential dividend payable till redemption				6%
Ms Raju Vegesna Infotech and Industries Private Limited [Member]
Disclosure of related parties [Line Items]
Description of material leasing arrangements by lessee classified as finance lease			During the year 2011-2012, the Group had entered into a lease agreement with M/s Raju Vegesna Infotech and Industries Private Limited, the holding Group, to lease the premises owned by it for a period of three years effective February 1, 2012 on a rent of ₹ 0.075 million (Rupees Seventy Five Thousand) per month. Subsequently, the Group entered into an amendment agreement with effect from April 1, 2013, providing for automatic renewal for a further period of two blocks of 3 years with an escalation of 15% on the last paid rent after the end of every three years. Subsequently on account of expiry of the said agreement, the Group entered into a fresh agreement for a period of three years effective       February 1, 2024 on a rent of ₹ 0.160 million (Rupees One Lakh Sixty Thousand Only) per month.
Agreed monthly lease rent	₨ 160
Ms Raju Vegesna Developers Private Limited [Member]
Disclosure of related parties [Line Items]
Description of material leasing arrangements by lessee classified as finance lease			During the year 2011-12, the Group had also entered into a lease agreement with M/s Raju Vegesna Developers Private Limited, a Group in which Mr. Ananda Raju Vegesna, the then Executive Director of the Group and Mr. Raju Vegesna, Chairman and Managing director of the Group, exercise significant influence, to lease the premises owned by it for a period of three years effective February 1, 2012 on a rent of ₹ 0.030 million (Rupees Thirty Thousand) per month. The agreement provides for the automatic renewal for further period of two blocks of 3 years with an escalation of 15% on the last paid rent after the end of every three years. Subsequently on account of expiry of the said agreement, the Group entered into a fresh agreement for a period of three years effective February 1, 2024 on a rent of ₹ 0.059 million (Rupees Fifty Nine Thousand) per month..
Ms Radhika Vegesna [Member]
Disclosure of related parties [Line Items]
Agreed monthly lease rent		₨ 300
Refundable security deposit payment		₨ 2,600
Ms Radhika Vegesna [Member] | Renewed Lease Agreement [Member]
Disclosure of related parties [Line Items]
Agreed monthly lease rent			₨ 556
Refundable security deposit payment			₨ 3,000
Term of lease agreement			3 years

Financial instruments (Details)

Financial instruments (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Assets
Cash and cash equivalents		₨ 4,105,489	$ 49,242	₨ 3,650,446	₨ 3,781,978
Other assets		4,256,687	51,055	4,540,098
Trade Receivables	[1]	10,155,223		11,345,542
Other investments		1,203,862	14,439	1,044,020
Liabilities
Bank overdraft		486,888	$ 5,840	951,504	371,995
Lease liabilities		3,042,839		2,451,179	₨ 2,207,403
Other liabilities		17,945		19,877
Financial assets at carrying value, class [member]
Assets
Cash and cash equivalents		5,834,634		4,845,233
Other assets		2,161,995		950,942
Trade Receivables		10,155,223		11,345,542
Other investments		1,203,862		1,044,020
Derivative financial instrument				25,263
Financial assets at fair value, class [member]
Assets
Cash and cash equivalents		5,834,634		4,845,233
Other assets		2,161,995		950,942
Trade Receivables		10,155,223		11,345,542
Other investments		1,203,862		1,044,020
Derivative financial instrument				25,263
Financial liabilities at carrying value, class [member]
Liabilities
Bank overdraft		486,888		951,504
Lease liabilities		3,042,839		2,451,179
Other liabilities		17,945		19,877
Borrowings from banks		18,794,380		14,982,750
Borrowings from others		3,564,494		2,045,239
Trade and other payables		11,934,100		11,267,576
Other financial liabilities		1,612,496		2,059,524
6% Compulsory Convertible Debentures		7,156,074		4,000,000
9% Cumulative Non-convertible preference shares		500,000		500,000
Financial liabilities at fair value, class [member]
Liabilities
Bank overdraft		486,888		951,504
Lease liabilities		3,042,839		2,451,179
Other liabilities		17,945		19,877
Borrowings from banks		18,794,380		14,982,750
Borrowings from others		3,564,494		2,045,239
Trade and other payables		11,934,100		11,267,576
Other financial liabilities		1,612,496		2,059,524
6% Compulsory Convertible Debentures		7,156,074		4,000,000
9% Cumulative Non-convertible preference shares		500,000		500,000
Financial liabilities at amortised costs [member]
Liabilities
Bank overdraft		486,888		951,504
Lease liabilities		3,042,839		2,451,179
Other liabilities		17,945		19,877
Borrowings from banks		18,794,380		14,982,750
Borrowings from others		3,564,494		2,045,239
Trade and other payables		11,934,100		11,267,576
Derivative financial liabilities		0
Other financial liabilities		1,612,496		2,059,524
6% Compulsory Convertible Debentures		7,156,074		4,000,000
9% Cumulative Non-convertible preference shares		500,000		500,000
Financial liabilities at FVTPL [member]
Liabilities
Bank overdraft		0		0
Lease liabilities		0		0
Other liabilities		0		0
Borrowings from banks		0		0
Borrowings from others		0		0
Trade and other payables		0		0
Derivative financial liabilities		0
Other financial liabilities		0		0
6% Compulsory Convertible Debentures		0		0
9% Cumulative Non-convertible preference shares		0		0
Financial liabilities at FVTOCI [member]
Liabilities
Bank overdraft		0		0
Lease liabilities		0		0
Other liabilities		0		0
Borrowings from banks		0		0
Borrowings from others		0		0
Trade and other payables		0		0
Derivative financial liabilities		0
Other financial liabilities		0		0
6% Compulsory Convertible Debentures		0		0
9% Cumulative Non-convertible preference shares		0		0
Financial assets at amortised costs [member]
Assets
Cash and cash equivalents		5,834,634		4,845,233
Other assets		2,161,995		950,942
Trade Receivables		10,155,223		11,345,542
Other investments		393,453		372,000
Derivative financial instrument				0
Financial assets at FVTPL [member]
Assets
Cash and cash equivalents		0		0
Other assets		0		0
Trade Receivables		0		0
Other investments		0		0
Derivative financial instrument				25,263
Financial assets at FVTOCI [member]
Assets
Cash and cash equivalents		0		0
Other assets		0		0
Trade Receivables		0		0
Other investments		₨ 810,409		672,020
Derivative financial instrument				₨ 0
[1]Trade receivables as of March 31, 2024 and March 31, 2023 are stated net of allowance for doubtful receivables. The Group maintains an allowance for doubtful receivables based on expected credit loss model. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables, excluding construction work in progress is disclosed in note 34. Trade receivables consist of:

Financial instruments (Details

Financial instruments (Details 1) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [line items]
Financial assets pledged as collateral for liabilities or contingent liabilities	₨ 4,871,194	₨ 5,273,252
Cash and cash equivalents including other bank deposits [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets pledged as collateral for liabilities or contingent liabilities	1,667,849	1,194,786
Trade receivables [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets pledged as collateral for liabilities or contingent liabilities	₨ 3,203,345	₨ 4,078,466

Financial instruments (Detail_2

Financial instruments (Details 2) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Change in value of forward elements of forward contracts [abstract]
Nominal Amounts Of Hedging Instrument | $		$ 2,500		$ 3,500
Written put options [member] | Currency swap contract [member]
Change in value of forward elements of forward contracts [abstract]
Nominal Amounts Of Hedging Instrument	₨ 0		₨ 0
Purchased call options [member] | Currency swap contract [member]
Change in value of forward elements of forward contracts [abstract]
Nominal Amounts Of Hedging Instrument	₨ 0		₨ 0

Financial instruments (Detail_3

Financial instruments (Details 3) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument | $		$ 2,500		$ 3,500
Not later than one month [Member]
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument	₨ 0		₨ 0
Later than one month and not later than three months [Member]
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument	0		0
Later than three months and not later than six months [Member]
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument	0		0
Later than six months and not later than one year [Member]
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument	₨ 0		₨ 0

Financial instruments (Detail_4

Financial instruments (Details 4) - Currency swap contract [member] ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Disclosure of financial assets [line items]
Value of the outstanding term loan	₨ 183,750	₨ 257,250	$ 2,500	$ 3,500
Mark to Market losses/ (gain)	0	0
Tranche one [Member]
Disclosure of financial assets [line items]
Value of the outstanding term loan	73,500	102,900	1,000	1,400
Mark to Market losses/ (gain)	0	0
Tranche two undrawn [Member]
Disclosure of financial assets [line items]
Value of the outstanding term loan	110,250	154,350	$ 1,500	$ 2,100
Mark to Market losses/ (gain)	₨ 0	₨ 0

Financial instruments (Detail_5

Financial instruments (Details 5) - Currency swap contract [member] ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		$ 2,500		$ 3,500
Receivable | ₨	₨ 183,750		₨ 257,250
Less than 1 year [Member]
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		1,000		1,000
Receivable | ₨	73,500		73,500
One to two years [Member]
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		1,000		1,000
Receivable | ₨	73,500		73,500
Two to three years [Member]
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		500		1,000
Receivable | ₨	36,750		73,500
Three to four years [Member]
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		0		500
Receivable | ₨	0		36,750
Four to five years [member]
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		0		0
Receivable | ₨	0		0
More than five years
Maturity Analysis For Derivative Financial Instruments [Line Items]
Payable | $		$ 0		$ 0
Receivable | ₨	₨ 0		₨ 0

Financial instruments (Detail_6

Financial instruments (Details 8) ₨ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Three to four years [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable | ₨	₨ 0
Four to five years [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable | ₨			₨ 0
Interest rate swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable		$ 290		$ 569
Interest payable		22,528		43,035
Interest rate swap contract [member] | Less than 1 year [Member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable		189		279
Interest payable		13,916		20,507
Interest rate swap contract [member] | One to two years [Member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable		101		189
Interest payable		7,375		13,916
Interest rate swap contract [member] | Two to three years [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable				101
Interest payable		1,237		7,375
Interest rate swap contract [member] | Three to four years [member]
Disclosure of detailed information about financial instruments [line items]
Interest payable		0		1,237
Interest rate swap contract [member] | Four to five years [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable		0
Interest payable		0		0
Interest rate swap contract [member] | Later than five years [member]
Disclosure of detailed information about financial instruments [line items]
Interest receivable		0		0
Interest payable		$ 0		$ 0

Financial instruments (Detail_7

Financial instruments (Details 9) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Level 3 of fair value hierarchy [member] | Interest rate swap contract [member]
Liabilities
Derivative financial liabilities	₨ 8,493	₨ (25,263)

Financial instruments (Detail_8

Financial instruments (Details 10) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Financial assets at amortised cost
Interest income on bank deposits	₨ 231,377	₨ 82,675	₨ 45,060
Interest income from other financial assets	29,764	55,511	28,517
Impairment loss of trade receivables	(265,000)	(371,890)	(433,723)
Financial assets at fair value through profit or loss
Net change in fair value of derivative financial instruments gain/(loss)	8,493	(25,263)	(16,879)
Financial liabilities at amortised cost
Interest expenses on lease obligations	(249,964)	(191,911)	(185,092)
Interest expenses on borrowings from banks, others and overdrafts	₨ (2,153,242)	₨ (1,652,522)	₨ (1,098,096)

Financial instruments (Detail_9

Financial instruments (Details Textual) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Disclosure of detailed information about financial instruments [line items]
Nominal Amounts Of Hedging Instrument | $		$ 2,500		$ 3,500
Fixed interest rate [member]
Disclosure of detailed information about financial instruments [line items]
Borrowings, interest rate	8.90%	8.90%
Borrowings, interest rate basis	2.5	2.5
Forward contract [member]
Disclosure of detailed information about financial instruments [line items]
Net Gain (loss)	₨ (1,440)		₨ (1,387)
Gain loss on derivative financial instruments	(1,440)		(1,387)
Interest rate swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Net Gain (loss)	8,493		25,263
Gain loss on derivative financial instruments	8,493		25,263
Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Net Gain (loss)	0		0
Gain loss on derivative financial instruments	₨ 0		₨ 0

Financial Risk Management (Deta

Financial Risk Management (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	₨ 19,355,714	₨ 18,185,737
Cash and cash equivalents (Including other bank deposits)
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	5,394,189	3,650,446
Restricted Cash
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	440,445	1,194,787
Other assets
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	2,004,216	850,261
Trade receivables
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	10,155,223	11,345,542
Other receivables
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	157,779	100,681
Other investments
Disclosure of financial risk management [Line Items]
Maximum exposure to credit risk	₨ 1,203,862	₨ 1,044,020

Financial Risk Management (De_2

Financial Risk Management (Details 1) - INR (₨) ₨ in Thousands		Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial risk management [Line Items]
Trade receivables	[1]	₨ 10,155,223	₨ 11,345,542
Financial assets past due but not impaired [member]
Disclosure of financial risk management [Line Items]
Trade receivables		10,155,223	11,345,542
Less than 365 days [Member] | Financial assets past due but not impaired [member]
Disclosure of financial risk management [Line Items]
Trade receivables		10,155,223	10,872,340
More than 365 days [Member] | Financial assets past due but not impaired [member]
Disclosure of financial risk management [Line Items]
Trade receivables		₨ 0	₨ 473,202
[1]Trade receivables as of March 31, 2024 and March 31, 2023 are stated net of allowance for doubtful receivables. The Group maintains an allowance for doubtful receivables based on expected credit loss model. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables, excluding construction work in progress is disclosed in note 34. Trade receivables consist of:

Financial Risk Management (De_3

Financial Risk Management (Details 2) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	₨ 47,109,216	₨ 38,277,649	₨ 28,030,738
Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	486,888	951,504	371,995
6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	7,156,074	4,000,000	2,020,000
9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	500,000
6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		500,000
Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	3,042,839	2,451,179	2,207,403
Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,612,496	2,059,524	60,742
Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	18,794,380	14,982,750	8,380,415
Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	3,564,494	2,045,239	4,479,774
Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	11,952,045	11,287,453	10,510,409
Not later than one year [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	22,076,202	21,533,874	19,263,182
Not later than one year [Member] | Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	531,000	951,504	371,995
Not later than one year [Member] | 6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	528,003	240,003	121,200
Not later than one year [Member] | 9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	30,000
Not later than one year [Member] | 6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		0
Not later than one year [Member] | Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	587,700	585,790	507,037
Not later than one year [Member] | Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,594,551	2,039,624	60,742
Not later than one year [Member] | Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	5,557,466	5,680,600	6,585,649
Not later than one year [Member] | Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,295,437	748,900	1,106,150
Not later than one year [Member] | Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	11,952,045	11,287,453	10,510,409
Later than one year and not later than three years [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	12,514,148	8,432,988	4,608,204
Later than one year and not later than three years [Member] | Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than one year and not later than three years [Member] | 6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,584,000	720,000	363,603
Later than one year and not later than three years [Member] | 9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	30,000
Later than one year and not later than three years [Member] | 6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		0
Later than one year and not later than three years [Member] | Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	773,500	788,588	733,287
Later than one year and not later than three years [Member] | Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	17,945	19,900	0
Later than one year and not later than three years [Member] | Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	7,922,227	5,755,100	2,468,789
Later than one year and not later than three years [Member] | Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	2,186,476	1,149,400	1,042,525
Later than one year and not later than three years [Member] | Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than three years and not later than five years [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	7,893,011	6,298,719	2,649,532
Later than three years and not later than five years [Member] | Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than three years and not later than five years [Member] | 6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,056,003	480,003	242,403
Later than three years and not later than five years [Member] | 9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	30,000
Later than three years and not later than five years [Member] | 6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		0
Later than three years and not later than five years [Member] | Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	531,200	555,216	430,022
Later than three years and not later than five years [Member] | Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than three years and not later than five years [Member] | Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	5,536,029	4,800,000	1,257,280
Later than three years and not later than five years [Member] | Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	739,779	463,500	719,827
Later than three years and not later than five years [Member] | Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than five years [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	15,689,971	12,492,593	6,063,454
Later than five years [Member] | Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than five years [Member] | 6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	5,463,871	4,600,657	2,444,533
Later than five years [Member] | 9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	30,000
Later than five years [Member] | 6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		500,000
Later than five years [Member] | Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	6,696,300	3,773,736	2,611,603
Later than five years [Member] | Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Later than five years [Member] | Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	3,499,800	3,618,200	22,518
Later than five years [Member] | Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	984,800
Later than five years [Member] | Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	0	0	0
Contractual Cash Flows [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	58,173,332	48,758,174	32,584,372
Contractual Cash Flows [Member] | Bank overdrafts [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	531,000	951,504	371,995
Contractual Cash Flows [Member] | 6% Compulsory Convertible Debentures
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	8,631,877	6,040,663	3,171,739
Contractual Cash Flows [Member] | 9% Cumulative Non-convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	120,000
Contractual Cash Flows [Member] | 6% Non Cumulative Compulsory convertible preference shares
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows		500,000
Contractual Cash Flows [Member] | Lease liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	8,588,700	5,703,330	4,281,949
Contractual Cash Flows [Member] | Other liabilities [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	1,612,496	2,059,524	60,742
Contractual Cash Flows [Member] | Borrowing from banks [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	22,515,522	19,853,900	10,334,236
Contractual Cash Flows [Member] | Borrowings from others [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	4,221,692	2,361,800	3,853,302
Contractual Cash Flows [Member] | Trade and other payables [Member]
Non-derivative financial liabilities
Non-derivative financial liabilities, undiscounted cash flows	₨ 11,952,045	₨ 11,287,453	₨ 10,510,409

Financial Risk Management (De_4

Financial Risk Management (Details 3) - Currency risk [member] € in Thousands, د.إ in Thousands, £ in Thousands, SFr in Thousands, $ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 SGD ($)	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 AED (د.إ)	Mar. 31, 2024 EUR (€)	Mar. 31, 2024 CHF (SFr)	Mar. 31, 2024 AUD ($)	Mar. 31, 2024 GBP (£)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 SGD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 AED (د.إ)	Mar. 31, 2023 EUR (€)	Mar. 31, 2023 CHF (SFr)	Mar. 31, 2023 AUD ($)	Mar. 31, 2023 GBP (£)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 SGD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2022 AED (د.إ)	Mar. 31, 2022 EUR (€)	Mar. 31, 2022 CHF (SFr)	Mar. 31, 2022 AUD ($)	Mar. 31, 2022 GBP (£)
Cash and cash equivalents [Member]
Disclosure of financial risk management [Line Items]
Net credit exposure	$ 600	$ 0	$ 0	د.إ 0	€ 5	SFr 0	$ 0	£ 105	$ 405	$ 0	$ 0	د.إ 0	€ 44	SFr 0	$ 0	£ 69	$ 3,435	$ 0	$ 0	د.إ 0	€ 16	SFr 0	$ 0	£ 51
Trade receivables [member]
Disclosure of financial risk management [Line Items]
Net credit exposure	20,900	0	0	0	610	0	0	85	28,052	0	0	0	411	0	0	85	29,093	0	0	0	222	0	0	85
Trade payables [Member]
Disclosure of financial risk management [Line Items]
Net credit exposure	(8,050)	0	0	(29)	(418)	0	0		(28,575)	0	0	(27)	(250)	0	0	(34)	(16,369)	0	(4)	(27)	(196)	0	0	(16)
Foreign currency loan [Member]
Disclosure of financial risk management [Line Items]
Net credit exposure	(2,200)	0	0	0	0	0	0		(6,059)	0	0	0	0	0	0	0	(9,389)	0	0	0	0	0	0	0
Net balance sheet exposure [Member]
Disclosure of financial risk management [Line Items]
Net credit exposure	$ 11,250	$ 0	$ 0	د.إ (29)	€ 197	SFr 0	$ 0	£ 190	$ (6,177)	$ 0	$ 0	د.إ (27)	€ 205	SFr 0	$ 0	£ 120	$ 6,770	$ 0	$ (4)	د.إ (27)	€ 42	SFr 0	$ 0	£ 120

Financial Risk Management (De_5

Financial Risk Management (Details 4) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial risk management [Abstract]
Other comprehensive income	₨ 0	₨ 0
Profit or (loss)	₨ (18,361)	₨ (47,755)

Financial Risk Management (De_6

Financial Risk Management (Details 5) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Financial liabilities
- Bank overdrafts	₨ 486,888	$ 5,840	₨ 951,504	₨ 371,995
Fixed interest rate [member]
Financial assets
- Fixed deposits with banks	4,502,312		2,590,530
- Investment in debt securities	393,453		372,000
Financial liabilities
- Borrowings from banks	183,589		240,962
- Borrowings from others	11,361,108		6,773,700
Floating interest rate [member]
Financial liabilities
- Borrowings from banks	18,610,791		14,741,788
- Bank overdrafts	₨ 486,888		₨ 951,504

Financial Risk Management (De_7

Financial Risk Management (Details 6) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial risk management [Abstract]
Equity	₨ 0	₨ 0
Profit or (loss)	₨ (12,185)	₨ (9,245)

Financial Risk Management (De_8

Financial Risk Management (Details Textual)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial risk management [Line Items]
Description of changes in objectives, policies and processes for managing risk	Carrying out a variance analysis between estimate and actual on an ongoing basis and taking stop-loss action when the adverse movements breach the 5% barrier of deviation, subject to review by Audit Committee.
Currency risk [member]
Disclosure of financial risk management [Line Items]
Percentage of strengthening in value of domestic currency due to exchange	10%	10%
Percentage of weakening in value of domestic currency	10%	10%

Issue of shares on a private _2

Issue of shares on a private placement basis to the existing promoter group (Details Textual) - INR (₨) ₨ / shares in Units, ₨ in Thousands		1 Months Ended	12 Months Ended
	Aug. 04, 2010	Oct. 22, 2010	Mar. 31, 2024	Mar. 31, 2019	Mar. 31, 2023	Mar. 31, 2015
Disclosures Of Issued Capital Explanatory [Line Items]
Par value per share			₨ 10		₨ 0	₨ 10
Private placements [Member]
Disclosures Of Issued Capital Explanatory [Line Items]
Proportion of ownership interest in subsidiary			84.03%
Private placements [Member] | Related parties [Member]
Disclosures Of Issued Capital Explanatory [Line Items]
Stock issued during the period, shares, Issued under private placement	125,000,000
Par value per share	₨ 10
Stock issued during the period, value, issued for private placement	₨ 40,000
Stock alloted during the period, shares, Issued under private placement		125,000,000
Paid up value per share				₨ 10

Corporate Social Responsibili_3

Corporate Social Responsibility (CSR) expenditure (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility	₨ 32,850	₨ 33,090
Sri Venkateswara institute of Research and Rehabilitation for the disabled trust, Dwarakha Tirumala
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility	2,500
Voluntary Health Services Hospital, Taramani
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility	1,500	1,800
Raju Vegesna Foundation, Visakapatanam
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility	27,850	24,390
Shree Anand Charitable Trust, Mumbai
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility		2,500
Sri Hanuman Mani Education & Culture Trust
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility	₨ 1,000	800
CHILD (Project Sakthi)
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility		800
Guided Fortune Samirti
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility		2,500
Nayaki vidya mandir school
Disclosure Of Corporate Social Responsibility (CSR) Expenditure [Line Items]
Expenses spent, corporate social responsibility		₨ 300

Corporate Social Responsibili_4

Corporate Social Responsibility (CSR) expenditure (Details Textual) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Corporate Social Responsibility CSR Expenditure [Abstract]
Expected expenses to be spent, corporate social responsibility	₨ 32,850
Expenses spent, corporate social responsibility	₨ 32,850	₨ 33,090

Capital Management (Details Tex

Capital Management (Details Textual) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of objectives, policies and processes for managing capital [abstract]
Equity attributable to owners of parent	₨ 18,327,024	₨ 15,251,761