MakeMyTrip Limited (MMYT) 20-F 2 Jul 24 2024 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2024 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Registrant Name	MakeMyTrip Ltd
Entity Central Index Key	0001495153
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--03-31
Entity Filer Category	Large Accelerated Filer
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Name	KPMG Assurance and Consulting Services LLP
Auditor Location	Bengaluru, Karnataka, India
Auditor Firm ID	2115
Entity Well-known Seasoned Issuer	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Title of 12(b) Security	Ordinary Shares, par value $0.0005 per share
Trading Symbol	MMYT
Security Exchange Name	NASDAQ
Entity File Number	001-34837
Entity Incorporation, State or Country Code	O4
Entity Address, Address Line One	19th Floor, Building No. 5
Entity Address, Address Line Two	DLF Cyber City
Entity Address, City or Town	Gurugram
Entity Address, Country	IN
Entity Address, Postal Zip Code	122002
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
Ordinary Shares, Undefined [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	70,114,575
Class B Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	39,667,911
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Mohit Kabra
Entity Address, Address Line One	19th Floor, Building No. 5
Entity Address, Address Line Two	DLF Cyber City
Entity Address, City or Town	Gurugram
Entity Address, Country	IN
Entity Address, Postal Zip Code	122002
City Area Code	91-124
Local Phone Number	439-5000
Contact Personnel Email Address	groupcfo@go-mmt.com

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Assets
Property, plant and equipment	$ 25,895	$ 25,380
Intangible assets and goodwill	613,386	628,974
Trade and other receivables	7,696	6,179
Investment in equity-accounted investees	2,022	2,070
Other investments	1,361	1,268
Term deposits	966	5,618
Non-current tax assets	22,071	18,373
Deferred tax assets, net	129,317
Other non-current assets	85	53
Total non-current assets	802,799	687,915
Inventories	218	25
Contract assets	253
Current tax assets	4,947
Trade and other receivables	91,950	68,847
Term deposits	279,722	197,056
Other current assets	153,123	121,964
Cash and cash equivalents	327,065	284,018
Total current assets	857,278	671,910
Total assets	1,660,077	1,359,825
Equity
Share capital	55	53
Share premium	2,161,217	2,057,362
Other components of equity	(29,899)	40,137
Accumulated deficit	(1,020,518)	(1,227,986)
Total equity attributable to owners of the Company	1,110,855	869,566
Non-controlling interests	5,563	6,490
Total equity	1,116,418	876,056
Liabilities
Loans and borrowings	216,818	15,650
Employee benefits	11,662	8,886
Contract liabilities	408	163
Deferred tax liabilities, net	4,754	822
Other non-current liabilities	12,443	4,590
Total non-current liabilities	246,085	30,111
Loans and borrowings	4,806	219,514
Trade and other payables	118,548	89,780
Contract liabilities	92,958	75,206
Other current liabilities	81,262	69,158
Total current liabilities	297,574	453,658
Total liabilities	543,659	483,769
Total equity and liabilities	$ 1,660,077	$ 1,359,825

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Revenue
Other revenue	$ 53,043	$ 32,684	$ 18,047
Total revenue	782,524	593,036	303,922
Other income	770	2,798	3,490
Service cost
Procurement cost of hotels and packages services	210,357	168,387	54,760
Other cost of providing services	4,732	9,180	3,990
Personnel expenses	147,587	131,968	116,924
Marketing and sales promotion expenses	123,304	101,601	51,033
Other operating expenses	204,833	133,698	81,575
Depreciation, amortization and impairment	27,267	27,396	29,496
Results from operating activities	65,214	23,604	(30,366)
Finance income	24,365	10,974	9,984
Finance costs	(3,307)	46,732	26,326
Net finance income (costs)	27,672	(35,758)	(16,342)
Share of profit of equity-accounted investees	52	10	34
Profit (loss) before tax	92,938	(12,144)	(46,674)
Income tax benefit	123,805	976	1,107
Profit (loss) for the year	216,743	(11,168)	(45,567)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit liability	(964)	468	(426)
Equity instruments at fair value through other comprehensive income (FVOCI) - net change in fair value	0	0	33,543
Total other comprehensive income that will not be reclassified to profit or loss, net of tax	(964)	468	33,117
Items that are or may be reclassified subsequently to profit or loss:
Foreign currency translation differences on foreign operations	(9,862)	(48,879)	(18,943)
Total other comprehensive income that may be reclassified to profit or loss, net of tax	(9,862)	(48,879)	(18,943)
Other comprehensive income (loss) for the year, net of tax	(10,826)	(48,411)	14,174
Total comprehensive income (loss) for the year	205,917	(59,579)	(31,393)
Profit (loss) attributable to:
Owners of the Company	216,801	(11,321)	(45,405)
Non-controlling interests	(58)	153	(162)
Profit (loss) for the year	216,743	(11,168)	(45,567)
Total comprehensive income (loss) attributable to:
Owners of the Company	206,059	(59,176)	(31,216)
Non-controlling interests	(142)	(403)	(177)
Total comprehensive income (loss) for the year	$ 205,917	$ (59,579)	$ (31,393)
Earnings (loss) per share (in USD)
Basic	$ 1.95	$ (0.1)	$ (0.42)
Diluted	$ 1.74	$ (0.1)	$ (0.42)
Air Ticketing [Member]
Revenue
Revenue	$ 201,246	$ 147,793	$ 88,712
Hotels and Packages [Member]
Revenue
Revenue	435,542	337,686	157,267
Bus Ticketing [Member]
Revenue
Revenue	$ 92,693	$ 74,873	$ 39,896

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Total	Share Capital [Member]	Share Premium [Member]	Other Components of Equity [Member] Equity Component of Convertible Notes [Member]	Other Components of Equity [Member] Fair Value Reserves [Member]	Other Components of Equity [Member] Share Based Payment Reserve [Member]	Other Components of Equity [Member] Foreign Currency Translation Reserve [Member]	Accumulated Deficit [Member]	Total [Member]	Non-Controlling Interests [Member]
Beginning balance at Mar. 31, 2021	$ 891,187	$ 53	$ 2,021,197	$ 31,122	$ 480	$ 138,668	$ (100,666)	$ (1,203,334)	$ 887,520	$ 3,667
Total comprehensive income (loss) for the year
Profit (loss) for the year	(45,567)							(45,405)	(45,405)	(162)
Other comprehensive income (loss)
Foreign currency translation differences	(18,943)						(18,921)		(18,921)	(22)
Equity instruments at FVOCI - net change in fair value	33,543				33,543				33,543
Remeasurement of defined benefit liability	(426)							(433)	(433)	7
Total other comprehensive income (loss)	14,174				33,543		(18,921)	(433)	14,189	(15)
Total comprehensive income (loss) for the year	(31,393)				33,543		(18,921)	(45,838)	(31,216)	(177)
Contributions by owners
Share-based payment	36,645					36,645			36,645
Issue of ordinary shares on exercise of share based awards	36		13,466			(13,430)			36
Transfer to accumulated deficit on expiry of share based awards						(115)		115
Equity instruments at FVOCI - transfer to accumulated deficit					(33,655)			33,655
Total contributions by owners	36,681		13,466		(33,655)	23,100		33,770	36,681
Changes in Ownership Interests [Abstract]
Acquisition of Non-controlling Interest Without Change in Control							(97)	1,246	1,149	(1,149)
Total changes in ownership interest in subsidiaries							(97)	1,246	1,149	(1,149)
Total transactions with owners of the Company	36,681		13,466		(33,655)	23,100	(97)	35,016	37,830	(1,149)
Ending balance at Mar. 31, 2022	896,475	53	2,034,663	31,122	368	161,768	(119,684)	(1,214,156)	894,134	2,341
Total comprehensive income (loss) for the year
Profit (loss) for the year	(11,168)							(11,321)	(11,321)	153
Other comprehensive income (loss)
Foreign currency translation differences	(48,879)						(48,322)		(48,322)	(557)
Remeasurement of defined benefit liability	468							467	467	1
Total other comprehensive income (loss)	(48,411)						(48,322)	467	(47,855)	(556)
Total comprehensive income (loss) for the year	(59,579)						(48,322)	(10,854)	(59,176)	(403)
Contributions by owners
Share-based payment	35,643					35,617			35,617	26
Issue of ordinary shares on exercise of share based awards	2,200		22,699			(20,499)			2,200
Transfer to accumulated deficit on expiry of share based awards						(50)		50
Total contributions by owners	37,843		22,699			15,068		50	37,817	26
Changes in Ownership Interests [Abstract]
Acquisition of Non-controlling Interest Without Change in Control							(218)	1,522	1,304	(1,304)
Acquisition of subsidiary with non-controlling interest	5,830									5,830
Recognition of financial liability for acquisition of non-controlling interest	(4,411)							(4,411)	(4,411)
Change in fair value of financial liability for acquisition of non-controlling interest	(102)						35	(137)	(102)
Total changes in ownership interest in subsidiaries	1,317						(183)	(3,026)	(3,209)	4,526
Total transactions with owners of the Company	39,160		22,699			15,068	(183)	(2,976)	34,608	4,552
Ending balance at Mar. 31, 2023	876,056	53	2,057,362	31,122	368	176,836	(168,189)	(1,227,986)	869,566	6,490
Total comprehensive income (loss) for the year
Profit (loss) for the year	216,743							216,801	216,801	(58)
Other comprehensive income (loss)
Foreign currency translation differences	(9,862)						(9,777)		(9,777)	(85)
Remeasurement of defined benefit liability	(964)							(965)	(965)	1
Total other comprehensive income (loss)	(10,826)						(9,777)	(965)	(10,742)	(84)
Total comprehensive income (loss) for the year	205,917						(9,777)	215,836	206,059	(142)
Contributions by owners
Share-based payment	37,989					37,962			37,962	27
Issue of ordinary shares on exercise of share based awards	5,995	2	103,855			(97,862)			5,995
Transfer to accumulated deficit on expiry of share based awards						(52)		52
Total contributions by owners	43,984	2	103,855			(59,952)		52	43,957	27
Changes in Ownership Interests [Abstract]
Acquisition of Non-controlling Interest Without Change in Control	(2,409)						(229)	(418)	(647)	(1,762)
Acquisition of subsidiary with non-controlling interest	950									950
Recognition of financial liability for acquisition of non-controlling interest	(7,311)							(7,311)	(7,311)
Change in fair value of financial liability for acquisition of non-controlling interest	(769)						(78)	(691)	(769)
Total changes in ownership interest in subsidiaries	(9,539)						(307)	(8,420)	(8,727)	(812)
Total transactions with owners of the Company	34,445	2	103,855			(59,952)	(307)	(8,368)	35,230	(785)
Ending balance at Mar. 31, 2024	$ 1,116,418	$ 55	$ 2,161,217	$ 31,122	$ 368	$ 116,884	$ (178,273)	$ (1,020,518)	$ 1,110,855	$ 5,563

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Profit (loss) for the year	$ 216,743	$ (11,168)	$ (45,567)
Adjustments for:
Depreciation	7,436	6,096	6,023
Amortization	19,809	21,150	23,335
Impairment of intangible assets	22	150	138
Impairment provision for non-financial assets	10,047
Intangible assets written off	982		17
Gain on discontinuation of equity accounted investments		(2,017)	(2,251)
Net gain on de-recognition of property, plant and equipment	(132)	(177)	(6)
Gain on lease modification	(12)	(100)	(417)
Net finance costs (income)	(27,672)	35,758	16,342
Share of profit of equity-accounted investees	(52)	(10)	(34)
Share based payment	36,963	35,643	36,645
Income tax benefit	(123,805)	(976)	(1,107)
Cash flows from (used in) operations before changes in working capital	140,329	84,349	33,118
Changes in:
Inventories	(195)	(6)	29
Trade and other receivables and contract assets	(25,112)	(37,675)	(11,014)
Other assets	(42,455)	(51,035)	(28,820)
Trade and other payables and contract liabilities	42,524	42,675	26,535
Employee benefits	1,705	879	1,433
Other liabilities	18,608	(2,767)	(26,338)
Cash generated from (used in) operating activities	135,404	36,420	(5,057)
Income tax refunded (paid), net	(9,664)	(4,207)	11,258
Net cash generated from operating activities	125,740	32,213	6,201
Cash flows from investing activities
Interest received	21,935	8,184	7,389
Acquisition of property, plant and equipment	(5,904)	(7,489)	(3,099)
Acquisition of intangible assets	(6,920)	(9,412)	(9,812)
Proceeds from sale of property, plant and equipment	389	410	304
Redemption of term deposits	345,903	308,308	249,272
Investment in term deposits	(423,612)	(251,681)	(360,436)
Acquisition of subsidiary, net of cash acquired (refer note 7 (b), 7(c), 7(d))	(6,476)	(1,457)
Loan given to equity-accounted investee received back (refer note 37)	24
Proceeds from sale of other investment (refer note 9)			38,500
Proceeds from discontinuation of equity accounted investment (refer note 8 (a))			336
Acquisition of other securities measured at FVTPL	(11)	(87)	(58)
Income tax paid on term deposits	(918)	(148)	(203)
Net cash generated from (used in) investing activities	(75,590)	46,628	(77,807)
Cash flows from financing activities
Direct cost incurred/paid in relation to convertible notes			(554)
Acquisition of non-controlling interest (refer note 7(a))	(7,427)	(5,035)	(5,613)
Proceeds from issuance of shares on exercise of share based awards	5,995	2,200	36
Proceeds from bank loans (refer note 28)	2,114	2,168	1,169
Repayment of bank loans (refer note 28)	(1,009)	(749)	(479)
Payment of principal portion of lease liabilities (refer note 28)	(3,105)	(2,415)	(1,771)
Interest paid, including finance and other charges	(2,804)	(2,376)	(2,357)
Net cash used in financing activities	(6,236)	(6,207)	(9,569)
Net increase (decrease) in cash and cash equivalents	43,914	72,634	(81,175)
Cash and cash equivalents at beginning of the year	284,018	213,283	295,066
Effect of exchange rate fluctuations on cash held	(867)	(1,899)	(608)
Cash and cash equivalents at end of the year (refer note 22)	$ 327,065	$ 284,018	$ 213,283

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Mar. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Reporting Entity

Reporting Entity	12 Months Ended
	Mar. 31, 2024
Reporting Entity [Abstract]
Reporting Entity	1) REPORTING ENTITY MakeMyTrip Limited (the “Parent Company”) together with its subsidiaries and equity-accounted investees (collectively, “the Company” or “the Group”) is primarily engaged in the business of selling travel products and solutions through its subsidiaries in India, the United States of America, Singapore, Malaysia, Thailand, the United Arab Emirates, Peru, Colombia, Vietnam and Indonesia. The Group offers its customers the entire range of travel services including ticketing, tours and packages, hotels and other travel related services. The Company is a public limited company incorporated and domiciled in Republic of Mauritius and has its registered office at IQ EQ Corporate Services (Mauritius) Limited, 33, Edith Cavell Street, Port Louis, Republic of Mauritius. The Company’s ordinary shares representing equity shares are listed on the Nasdaq .

Basis of Accounting

Basis of Accounting	12 Months Ended
	Mar. 31, 2024
Basis Of Accounting [Abstract]
Basis of Accounting	2) BASIS OF ACCOUNTING (a) Statement of Compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). Accounting policies have been applied consistently to all periods presented in these financial statements, except as mentioned otherwise. The consolidated financial statements were authorized for issue by the Company’s Board of Directors on July 02, 2024. (b) Basis of Measurement The consolidated financial statements have been prepared on the historical cost and on an accrual basis, except for the following material items: • equity securities at Fair Value through Other Comprehensive Income (FVOCI), financial assets at Fair Value Through Profit or Loss (FVTPL) and financial liabilities at Fair Value Through Profit or Loss (FVTPL). • net defined benefit (asset) liability measured at fair value of plan assets less the present value of the defined benefit obligation. (c) Functional and Presentation Currency These consolidated financial statements are presented in U.S. Dollar (USD), which is the Parent Company’s functional currency. All amounts have been rounded to the nearest thousands, unless otherwise indicated. The functional currency of subsidiaries is the currency of the primary economic environment in which each subsidiary operates and is normally the currency in which each subsidiary primarily generates and expends cash. (d) Use of Judgements and Estimates The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively. i) Judgements Information about judgements made in applying accounting policies that have the most significant effects on the amounts recognised in the financial statements is included in the following notes: Note 8 – Equity-accounted investees: whether the Group has significant influence over an investee : The Group has a significant influence over another entity if it holds 20 % or more of the voting power of the investee. In case the Group holds less than 20 % of the voting power of the investees, then the Group applies judgement to determine its significant influence over the investee. Note 10 – Revenue recognition: expected usage of loyalty program benefits: Under its customer loyalty programs, the Group allocates a portion of the consideration received to loyalty points that are redeemable against any future purchases of the Group’s services. This allocation is based on the relative standalone selling prices and considering breakages. Judgement is required to determine the standalone selling price for each distinct performance obligation. Note 10 - Recognition of revenue on gross/net basis: Recognition of revenue from customers on gross/net basis requires judgement based on the underlying travel services provided. Note 17 and 20 – Income taxes: Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits, together with future tax planning strategies. Further, the Group takes into account the impact of uncertain tax positions in determining the amount of current and deferred tax. This assessment involves a series of judgements about future events. Note 19 – Determination of Cash Generating Unit (CGU): For the purpose of impairment testing, assets 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 CGUs. Judgement is involved in determining the CGU/grouping of CGUs for allocation of the goodwill and other assets. Note 19 – Technology related development cost: The Group capitalizes technology related development costs. Initial capitalization of costs is based on management’s judgement that technological and economic feasibility is confirmed. Note 28 – Convertible Notes: The Group has applied its judgement in determining the expected future life of the instrument. Note 36 – Lease term: The Group has an option to extend the term of lease at the end of lock-in period in most of its leases. The Group makes a judgement, by considering future economic incentives for exercising the extension option in order to ensure reasonable certainty. ii) Assumptions and estimation uncertainties Information about assumptions and estimation uncertainties as at March 31, 2024 that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities in the next financial year is included in the following notes: Note 10 – Revenue recognition: estimate regarding incentive payment from travel suppliers: Contracts with travel suppliers can include incentive payments which are estimated at inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of any incremental revenue will not occur. Note 14 – Recognition and measurement of provisions and contingencies: The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at reporting date, taking into account the risks and uncertainties surrounding the obligation. The Group is involved in various legal and tax matters, the outcome of which may not be favorable to the Group. Management in consultation with the legal, tax and other advisers assess the likelihood that a pending claim will succeed. The Group has recognised liabilities based on whether additional amounts will be payable and has included contingent liabilities where economic outflows are considered possible but not probable. Note 17 and 20 – Deferred taxes: In assessing the realizability of deferred tax assets, management considers availability of future taxable profits against which deductible temporary differences and tax losses carried forward 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. Note 18 - Useful life and residual value of tangible assets: The useful lives and residual value of Group's tangible assets are determined by management at the time the asset is acquired based on historical experience, industry practice, technological developments and other factors. However, economic conditions are unpredictable and they may significantly impact the useful lives. Note 19 - Useful life of intangible assets: The useful lives of Group's intangible assets are determined by management at the time the asset is acquired based on historical experience, after considering market conditions, industry practice, technological developments, obsolescence and other factors. However, changes in economic conditions of the markets, competition and technology, among others, are unpredictable and they may significantly impact the useful lives. Note 19 – Impairment test of intangible assets and goodwill: key assumptions underlying recoverable amounts, including the recoverability of development costs : In calculating the value in use for the purpose of impairment, the Group is required to make significant judgements, estimates and assumptions inter-alia concerning the growth in earnings before interest, taxes, depreciation and amortisation (‘EBITDA’) margins, long-term growth rates, terminal growth, adjusted margin growth rate and discount rates to reflect the risks involved. Note 24 – Impairment and Recoverability of Advances to suppliers: In calculating the recoverability of the advances to suppliers, the Group is required to make significant judgements, estimates and assumptions inter-alia concerning the continuous operations of our suppliers, security of the advances and utilization in the future period to reflect the risks involved. Note 32 – Measurement of defined benefit obligations: key actuarial assumptions: The cost of the defined benefit plans and compensated absences along with the present value of the defined benefit obligations are based on actuarial valuation. These include the determination of the discount rate, future salary increases, withdrawal rates and mortality rates. The actuarial assumptions used by the Company may differ materially from actual results in future periods due to changing market and economic conditions, regulatory events, judicial rulings, higher or lower withdrawal rates, or longer or shorter participant life spans. Note 33 - Share based payments: The share-based compensation expense is determined based on the Company’s estimate of equity instruments that will eventually vest. Note 34 – Measurement of Expected Credit Loss (“ECL”) allowance for trade receivables and contract assets: The Group has considered current and anticipated future economic conditions relating to the countries where it operates. In calculating expected credit loss, the Group has also considered other related credit information for its customers to estimate the probability of default and delay in future. Moreover, trade receivables are provided and written off on a case-to-case basis if deemed not to be collectible on the assessment of the underlying facts and circumstances. (e) Current/non-current classification All assets and liabilities are classified into current and non-current. Assets An asset is classified as current when it satisfies any of the following criteria: a) it is expected to be realised in, or is intended for sale or consumption in, the company’s normal operating cycle; b) it is held primarily for the purpose of being traded; c) it is expected to be realised within 12 months after the reporting date; or d) it is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting date. Current assets include the current portion of non-current assets. All other assets are classified as non-current. Liabilities A liability is classified as current when it satisfies any of the following criteria: a) it is expected to be settled in the company’s normal operating cycle; b) it is held primarily for the purpose of being traded; c) it is due to be settled within 12 months after the reporting date; or d) the company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Current liabilities include current portion of non-current liabilities. All other liabilities are classified as non-current. Operating cycle Operating cycle is the time between the acquisition of assets for processing/servicing, and their realisation in cash or cash equivalents.

Material Accounting Policies

Material Accounting Policies	12 Months Ended
	Mar. 31, 2024
Disclosure Of Material Accounting Policies [Abstract]
Material Accounting Policies	3) MATERIAL ACCOUNTING POLICIES The accounting policies have been applied consistently to all periods presented in these consolidated financial statements, except as mentioned otherwise. The Group has applied for the first-time certain standards and amendments, which are effective for annual periods beginning on or after April 1, 2023 (unless otherwise stated). The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Changes in material accounting policies Deferred tax related to assets and liabilities arising from a single transaction The Group has adopted deferred tax related to assets and liabilities arising from a Single Transaction (Amendments to IAS 12) from April 1, 2023. The amendments narrows the scope of the initial recognition exemption to exclude transactions that give rise to equal and offsetting temporary differences – e.g. leases. For leases an entity is required to recognise the associated deferred tax assets and liabilities from the beginning of the earliest comparative period presented with any cumulative effect recognised as an adjustment to retained earnings or other components of equity at that date. For other transactions, an entity shall apply the amendments to transactions that occur on or after the beginning of the earliest period presented. The Group previously accounted for the deferred tax on leases by applying the integrally linked approach resulting in a similar outcome as under the amendments, except that the deferred tax asset or liability was recognised on a net basis. Following the amendments, the Group has recognised a separate deferred tax asset in relation to its lease liabilities and a deferred tax liability in relation to its rights-of-use assets. There was no impact on the opening retained earnings as at April 1, 2022 as a result of the change. There was no impact on the statement of financial position because the balances qualify for offset under IAS 12. The key impact for the Group relates to disclosure of the deferred tax assets and liabilities recognised. Amendments to IAS 8, Accounting policies, changes in accounting estimates and errors The amendments to IAS 8 clarify the distinction between changes in accounting estimates, changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments had no impact on the Group’s consolidated financial statements. Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 The Group adopted Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) from April 1, 2023. The amendment requires the disclosure of ‘material’ rather than ‘significant’ accounting policies. The amendments also provide guidance on the application of materiality to disclosure of accounting policies, assisting entities to provide useful, entity-specific accounting policy information that users need to understand other information in the financial statements. The amendments had an impact on the Group’s disclosures of accounting policies, but not on the measurement, recognition or presentation of any items in the Group’s financial statements. Although the amendments did not result in any changes to the accounting policies themselves, they impacted the accounting policy information disclosed in the below section. Management has reviewed the accounting policies and made updates to the information disclosed in below material accounting policies (March 31, 2023: Significant accounting policies) in certain instances in line with the amendments. (a) Basis of Consolidation i) Subsidiaries The Group consolidates entities which Parent Company controls. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Entities are consolidated from the date on which control commences until the date on which control ceases. ii) Investment in Equity- Accounted Investees Associates are those entities in which the Group has significant influence, but not control or joint control, over the financial and operating policies. A joint venture is an arrangement in which the Group has joint control, whereby the Group has rights to the net assets of the arrangement, rather than rights to its assets and obligation of its liabilities. Interests in associates and joint venture are accounted for using the equity method. Under the equity method of accounting, the investments are initially recognised at cost which includes transaction costs and adjusted thereafter to recognise the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates are recognised as a reduction in the carrying amount of the investment. Where the Group’s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity. Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the Group’s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. The consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income of equity-accounted investees, other adjustments to align the accounting policies with those of the Group, from the date on which significant influence or joint control commences until the date on which significant influence or joint control ceases. iii) Non-controlling Interests Non-controlling interests are measured initially at their proportionate share of the acquiree's identifiable net assets at the acquisition date. Change in the Group's interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When the Group loses control over a subsidiary, it derecognizes assets and liabilities of the subsidiary, and any related non-controlling interests and other components of equity. Any resulting gain or loss is recognized in the profit or loss. Any retained interest in the former subsidiary is remeasured at fair value when control is lost. Subsequent to acquisition, the carrying amount of non-controlling interest is the amount of those interests at initial recognition plus the non-controlling interest’s share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if it results in the non-controlling interest having a deficit balance. Acquisition of some or all of the non-controlling interests is accounted for as a transaction with equity holders in their capacity as equity holders. Consequently, the difference arising between the fair value of the purchase consideration paid and the carrying value of the non-controlling interests is recorded as an adjustment to retained earnings that is attributable to the Parent Company. The associated cash flows are classified as financing activities. No goodwill is recognized as a result of such transactions. iv) Transactions Eliminated on Consolidation Intra-group balances and transactions, and any unrealized income and expenses (except foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. (b) Business Combinations The Group accounts for business combinations using the acquisition method as at the acquisition date when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. The Group has an option to apply a ‘concentration test’ that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. The cost of an acquisition is measured at the fair value of the assets acquired, equity instruments issued and liabilities incurred or assumed at the date of acquisition. The cost of acquisition also includes the fair value of contingent consideration and deferred consideration, if any. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at fair value at the date of acquisition. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognised in profit or loss. Transaction costs incurred in connection with a business combination are expensed as incurred, except if related to the issue of debt or equity securities. If share-based payment awards (replacement awards) are required to be exchanged for awards held by the acquiree’s employees (acquiree’s awards), then all or a portion of the amount of the acquirer’s replacement awards is included in measuring the consideration transferred in the business combination. This determination is based on the market-based measure of the replacement awards compared with the market-based measure of the acquiree’s awards and the extent to which the replacement awards relate to pre-combination service . (c) Foreign Currency i) Foreign Currency Transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group entities at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Foreign currency differences arising on translation are presented with finance costs in profit or loss, except for the differences on investment in equity securities designated at FVOCI wherein any exchange component of gain or loss is recognized in Other Comprehensive Income (OCI) (except on impairment, in which case foreign currency differences that have been recognised in OCI are reclassified to profit or loss). Non-monetary items that are measured based on historical cost in a foreign currency are not translated. ii) Foreign Operations The assets and liabilities of foreign operations, including goodwill and fair value adjustment arising on acquisition, are translated to USD at the exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at an average exchange rates applicable during the period. Foreign currency differences are recognized in other comprehensive income as foreign currency translation reserve (FCTR). However, if the operation is a non-wholly owned subsidiary, then the relevant proportionate share of the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of, in part or in full, the relevant amount in the FCTR is transferred to profit or loss as part of the profit or loss on disposal. (d) Financial Instruments i) Recognition and initial measurement Trade receivables and debt securities issued are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus or minus, for an item not at FVTPL, transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. ii) Classification and subsequent measurement Financial assets On initial recognition, a financial asset is classified as measured at: amortised cost; FVOCI – debt investment; FVOCI – equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: • it is held within a business model whose objective is to hold assets to collect contractual cash flows; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. A debt investment is measured at FVOCI if it meets both of the following conditions and is not designated as at FVTPL: • it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. On initial recognition of an equity investment, which meets the definition of equity under IAS 32 Financial Instruments: Presentation and not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in Other Comprehensive Income (OCI). This election is made on an investment-by-investment basis. All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise. Financial assets – Assessment whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, ‘principal’ is defined as the fair value of the financial asset on initial recognition. ‘Interest’ is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as a profit margin. In assessing whether the contractual cash flows are solely payments of principal and interest, the Group considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In making this assessment, the Group considers: • contingent events that would change the amount or timing of cash flows; • terms that may adjust the contractual coupon rate, including variable-rate features; • prepayment and extension features; and • terms that limit the Group’s claim to cash flows from specified assets (e.g. non-recourse features). Financial assets – Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The gross carrying amount is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Debt investments at FVOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognised in profit or loss. Other net gains and losses are recognised in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Financial assets at FVTPL These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Equity investments at FVOCI These assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss. Financial liabilities – Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. Where the Group has written put option over non-controlling interest, a put option liability is recorded as financial liability. The Group considers whether the ownership risks and rewards of the shares relating to the put option remains with non-controlling interest or is transferred to the Group. At the time of initial recognition, equity is debited in case ownership risks and rewards of the shares relating to put option remains with the non-controlling interest. However, where the ownership risks and rewards of the shares relating to put option have been transferred to the Group, non-controlling interest is adjusted up to the balance of financial liability and differential is debited to equity. The Group has opted to carry the put option liability at fair value. Subsequent to initial recognition, the Group has chosen an accounting policy to recognise changes in the carrying amount of the put option liability within equity. iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. Derivative financial instruments The Company has written a put option to promoter of associate for acquisition of additional shares at a future date. On initial recognition, a liability is created in respect of acquisition of these additional shares and is measured at fair value with corresponding debit to investment in associate. Subsequent to initial recognition, derivatives are remeasured at fair value, and changes therein are recognised in profit and loss. iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously. v) Share Capital Ordinary shares Ordinary shares are classified as equity with par value of $ 0.0005 per share. Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity net of any tax effects. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Class B Convertible Ordinary Shares Class B Convertible Ordinary shares (“Class B shares”) are classified as equity with par value of $ 0.0005 per share. The terms of issue generally provide that the Class B shares issued to any shareholder will have the same powers and relative participation rights as ordinary shares of the Company and shall vote together with ordinary shares as a single class on all matters on which the Company shareholders are entitled to vote, except as required by applicable law. Class B shares will be convertible into an equal number of ordinary shares, which shall be fully paid, non-assessable and free of any preemptive rights, of the Company on demand at the election of the holder, and will be automatically converted into an equal number of ordinary shares upon the transfer of Class B shares to another party . Incremental costs directly attributable to the issue of Class B shares are recognized as a deduction from equity. vi) Compound financial instruments Compound financial instruments issued by the Group comprise convertible notes denominated in USD that can be converted to ordinary shares at the option of the holder at any point of time till the date of mandatory conversion. The number of shares to be issued is fixed and is subject to certain adjustments in connection with a make-whole fundamental change or any conversion rate adjustments (in each case, as described in the indenture relating to the convertible notes) and does not vary with changes in fair value. The liability component of compound financial instruments is initially recognised at the fair value of a similar liability that does not have an equity conversion option. The equity component is initially recognised at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. In case of any change in estimate related to expectations or timing of the repayment, new carrying amount of liability component is recalculated based on re-estimated cash flows discounted at the original effective rate and any difference in the carrying amounts is recognised in profit or loss . (e) Property, Plant and Equipment i) Recognition and Measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The cost includes expenditure that is directly attributable to the acquisition of the asset. 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 operating expenses” in the statement of profit or loss and other comprehensive income. Advances paid towards the acquisition of property, plant and equipment outstanding at each reporting date and the cost of property, plant and equipment not ready to use before such date are disclosed as capital work in progress under property, plant and equipment. Items of property, plant and equipment acquired in a business combination are measured at fair value as at the date of acquisition. ii) Subsequent Costs Subsequent expenditure is recognized as an increase in the carrying amount of the asset when it is probable that future economic benefits deriving from the cost incurred will flow to the entity and the cost of the item can be reliably determined. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in profit or loss as incurred. iii) Depreciation Depreciation is calculated over the depreciable amount, which is the cost of an asset or other amount substituted for cost, less its residual value. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives for each component of property, plant and equipment since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Land is not depreciated. The estimated useful lives of assets for the current and comparable period are as follows : • Computers 3 - 6 years • Furniture and fixtures 5 - 6 years • Office equipment 1 - 7 years • Motor vehicles 3 - 7 years • Building 20 years Leasehold improvements are depreciated over the lease term or useful lives of the leasehold improvements, whichever is shorter . Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted as appropriate . (f) Intangible Assets and Goodwill i) Goodwill Goodwill represents excess of the cost of acquisition over the Group’s share in the fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities. If the excess is negative, a bargain purchase gain is recognized immediately in profit or loss. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. ii) Technology related Development Cost Technology related development costs incurred by the Group are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenses incurred during the development stage. The costs related to planning and post implementation phases of development are expensed as incurred. Expenditure on research activities are recognized in profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized include the employee costs and overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing cost. iii) Other Intangible Assets Other intangible assets mainly comprise intangible assets including customer relationship, brand/trade mark and non-compete acquired in a business combination and software that are acquired by the Group Software has finite useful lives and is measured at cost less accumulated amortization and accumulated impairment losses. Cost includes any directly attributable expenses necessary to make the assets ready for use. Intangible assets acquired in a business combination are measured at fair value as at the date of acquisition. Following initial recognition, these intangible assets are carried at cost less any accumulated amortization and impairment losses, if any. iv) Subsequent Expenditure Subsequent expenditure is capitalized only when it is probable that future economic benefits derived from the cost incurred will flow to the enterprise and the cost of the item can be reliably determined. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred. v) Amortization Amortization of intangible assets, other than goodwill, is calculated over the cost of the intangible assets, or other amount substituted for cost, less its residual value. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative period are as follows : • Technology related development costs 2 - 5 years • Software 3 - 5 years • Customer – related intangible assets (Customer Relationship) 7 - 10 years • Contract – related intangible assets (Non-Compete) 5 - 6 years • Marketing – related intangible assets (Brand / Trade Mark) 7 - 10 years • Others 5 years Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted as appropriate . (g) Impairment i) Non-derivative financial assets Financial instruments and contract assets The Group recognises loss allowances for ECLs on: • financial assets measured at amortised cost; • debt investments measured at FVOCI; and • contract assets. The Group measures loss allowances at an amount equal to lifetime ECLs, except for the following, which are measured as 12-month ECLs : • debt securities that are determined to have low credit risk at the reporting date; and • other debt securities and bank balances for which credit risk (i.e. the risk of default occurring over the expected life of the financial instrument) has not increased significantly since initial recognition. The Group has elected to measure loss allowances for trade receivables and contract assets at an amount equal to lifetime ECLs . When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group’s historical experience and informed credit assessment and including forward-looking information . The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be in default when: • the debtor is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or • the financial asset is more than 90 days past due. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is expos

Determination of Fair Values

Determination of Fair Values	12 Months Ended
	Mar. 31, 2024
Disclosure Of Determination Of Fair Value Measurement [Abstract]
Determination of Fair Values	4) DETERMINATION OF FAIR VALUES 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 in the principal or, in its absence, the most advantageous market to which the Group has access at that date. A number of the Group’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. The Group has an established control framework with respect to the measurement of fair values. This includes a finance team that has overall responsibility for overseeing all significant fair value measurements with the help of external independent valuers, including level 3 fair values, and reports directly to the Group Chief Financial Officer. The finance team regularly reviews significant unobservable inputs and valuation adjustments. When measuring the fair value of an asset or a liability, the Group uses market data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices included in 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: Inputs for the assets or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability falls into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognises transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. The assumptions made in measuring fair values are given below. When applicable, further information about the assumptions made in measuring fair values is disclosed in the notes specific to that asset or liability. a) Property, Plant and Equipment The fair value of items of property, plant and equipment acquired in business combination is based on the cost approaches using the quoted market prices for similar items when available or depreciated replacement cost when appropriate. Depreciated replacement cost reflects adjustments for physical deterioration as well as functional and economic obsolescence. b) Intangible Assets The fair value of trade mark and brand acquired in business combinations is based on the discounted estimated royalty payments that are expected to be avoided as a result of the trade mark/brand being owned. The fair value of customer relationships acquired in a business combination is determined using the multi-period excess earnings method, whereby the subject asset is valued after deducting a fair return on all other assets that are part of creating the related cash flows. The fair value of non-compete agreements acquired in a business combination is determined using the comparative income differential method. The fair value of technology acquired in business combinations is determined using the replacement cost method and/or relief from royalty method. c) Non Derivative Financial Liabilities Fair values are calculated based on the present value of the expected future payments, discounted using a risk-adjusted discount rate and Monte Carlo simulation valuation model. d) Share Based Payment Transactions The fair value of restricted stock units (RSUs) given under MakeMyTrip 2010 Share Incentive Plan (“Share Incentive Plan”) is calculated by multiplying the number of units given with the Company’s share price on the date of grant. The fair value of Employee Stock Options (ESOPs) given under Share Incentive Plan is measured using Black Scholes Model. Service and non-market performance conditions attached to the arrangements were not taken into account in measuring fair value. e) Trade and Other Receivables The fair value of trade and other receivables is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date. f) Investment in Equity Securities The fair value of investment in equity securities is determined using valuation techniques. Valuation techniques employed include market multiples and discounted cash flows analysis using expected future cash flows and a market related discount rate.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Mar. 31, 2024
Financial Risk Management [Abstract]
Financial Risk Management	5) FINANCIAL RISK MANAGEMENT Overview In the normal course of its business, the Group is exposed to liquidity, credit and market risk (interest rate and foreign currency risk), arising from financial instruments. Liquidity Risk 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 both normal and stressed conditions, without incurring unacceptable losses or risk to the Group’s reputation. The objective of Group is to ensure liquidity which is sufficient to meet Group operational requirements in short-term and long-term. To ensure smooth operations, the Group has invested surplus funds in term deposits with banks and has taken bank guarantees, bank overdraft facility, and other facilities against them. 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 obligation. The Group’s exposure to credit risk is limited, as its customer base consists of a large number of customers and the majority of its collections from customers are made on an upfront basis at the time of consummation of the transaction. There is limited credit risk on sales made to corporate customers, commission receivable from bus operators, incentives due from the airlines and its Global Distribution System (GDS) providers. Trade receivables are usually due within 30-90 days from the date of invoicing. The Group has not experienced any significant default in recovery from such customers and counterparties. Trade receivables have been valued after making provision for allowances based on factors like ageing, historical pattern of credit loss, expected realizability and nature of customers. The objective behind credit risk management is to reduce the Group’s losses which could follow from customers’ insolvency. Additionally, the Group places its cash and cash equivalents (except cash in hand) and term deposits with banks with high investment grade ratings, limits the amount of credit exposure with any one bank and conducts ongoing evaluation of the credit worthiness of the banks with which it does business. Given the high credit ratings of these financial institutions, the Group does not expect these financial institutions to fail in meeting their obligations. The maximum exposure to credit risk is represented by the carrying amount of each financial asset. Market Risk Market risk is the risk that changes in market prices such as foreign exchange rate and interest rate will affect the Group’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. a) Foreign Currency Risk The Group is exposed to currency risk to the extent that there is a mismatch between the currencies in which sales, purchase of services and borrowings are denominated and the respective functional currencies of Group companies. The functional currencies of Group companies are primarily Indian Rupees (INR), USD and Emirati Dirham (AED). The currencies in which these transactions are primarily denominated are INR, USD and AED. The Group currently does not have hedging or similar arrangements with any counter-party to cover its foreign currency exposure fluctuations in foreign exchange rates. b) Interest Rate Risk The Group does not have any variable rate interest bearing financial instruments, hence there is no interest rate risk.

Operating Segments

Operating Segments	12 Months Ended
	Mar. 31, 2024
Disclosure of operating segments [abstract]
Operating Segments	6) OPERATING SEGMENTS The Group has three reportable segments, as described below, which are the Group’s Lines of Business (LoBs). The LoBs offer different products and services, and are managed separately because the nature of products and services, and methods used to distribute the services are different. For each of these LoBs, the Group’s executive officers comprising of Group Executive Chairman (till March 31, 2022), Group Chief Executive Officer and Group Chief Financial Officer review internal management reports and are construed to be the Chief Operating Decision Maker (CODM). LoBs assets, liabilities and expenses (other than service cost) are reviewed on an entity-wide basis by the CODM, and hence are not allocated to these LoBs. Adjusted Margin from each LoB is reported and reviewed by the CODM on a monthly basis. The following summary describes the operations in each of the Group’s reportable segments: 1. Air ticketing: Primarily through internet based platforms, provides the facility to book domestic and international air tickets. 2. Hotels and packages: Through internet based platforms, call-centers and franchise stores, provides holiday packages and hotel reservations. The revenue related to airline tickets and other services issued as a component of Company developed tours and packages has been assigned to the hotels and packages segment and is recorded on a gross basis. 3. Bus ticketing: Primarily through internet based platforms, provides the facility to book domestic and international bus tickets. Other operations of the Group primarily include income from facilitating access to its internet based platforms to travel insurance companies and other agents, advertisement income from hosting advertisements on its internet websites, fees for technical services from vendors, brand alliance fees, income from sale of rail tickets, car bookings, arranging foreign currency and other travel related ancillary services. These aforesaid operations do not meet any of the quantitative thresholds to be a reportable segment for any of the periods presented in these consolidated financial statements. Information about reportable segments: For the year ended March 31 Reportable segments Air ticketing Hotels and packages Bus ticketing All other segments Total Particulars 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Consolidated revenue 88,712 147,793 201,246 157,267 337,686 435,542 39,896 74,873 92,693 18,047 32,684 53,043 303,922 593,036 782,524 Add: Customer inducement costs 67,090 135,338 116,423 41,545 90,487 123,695 1,814 8,025 9,432 798 1,902 440 111,247 235,752 249,990 Less: Service cost 311 3,078 — 54,760 168,387 210,357 3,397 5,596 — 282 506 4,732 58,750 177,567 215,089 Adjusted Margin 155,491 280,053 317,669 144,052 259,786 348,880 38,313 77,302 102,125 18,563 34,080 48,751 356,419 651,221 817,425 Other income 3,490 2,798 770 Personnel expenses ( 116,924 ) ( 131,968 ) ( 147,587 ) Marketing and sales promotion expenses ( 51,033 ) ( 101,601 ) ( 123,304 ) Customer inducement costs ( 111,247 ) ( 235,752 ) ( 249,990 ) Other operating expenses ( 81,575 ) ( 133,698 ) ( 204,833 ) Depreciation, amortization and impairment ( 29,496 ) ( 27,396 ) ( 27,267 ) Finance income 9,984 10,974 24,365 Finance costs ( 26,326 ) ( 46,732 ) 3,307 Share of profit of equity-accounted investees 34 10 52 Profit (loss) before tax ( 46,674 ) ( 12,144 ) 92,938 * For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived at by adding back certain customer inducement costs including customers incentives, customer acquisition cost and loyalty programs costs, which are recorded as a reduction of revenue and reducing service cost . Assets and liabilities are used interchangeably between segments and these have not been allocated to the reportable segments. Geographical Information: In presenting the geographical information, revenue is based on the geographical location of customers and assets are based on the geographical location of the assets . Revenue Non-Current Assets* For the year ended March 31 As at March 31 Particulars 2022 2023 2024 2023 2024 India 298,245 564,284 739,652 663,857 656,154 United States 69 195 324 299 221 South East Asia 2,221 11,201 14,210 4,503 4,325 Europe 18 1,337 3,374 — — Others 3,369 16,019 24,964 4,121 737 Total 303,922 593,036 782,524 672,780 661,437 * Non-current assets presented above represent property, plant and equipment, intangible assets and goodwill, non-current tax assets and other non-current assets (excluding financial assets) . Major Customers: Considering the nature of business, customers normally include individuals. Further, none of the corporate and other customers account for more than 10% or more of the Group’s revenues .

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about business combination [abstract]
Business Combinations	7) BUSINESS COMBINATIONS (a) Acquisition of Quest 2 Travel.com India Private Limited The Group, on April 30, 2019, acquired one of its Indian subsidiary, Quest2Travel.com India Private Limited (‘Q2T’) by acquiring 51 % of the controlling stake. As part of share purchase agreement, the Group had agreed to acquire the remaining 49 % shares of Q2T from the then existing shareholders in cash for an estimated additional consideration of USD 14,550 , which represented its fair value as at the acquisition date, in three equal tranches , over a three year earn-out period. The financial liability in respect of acquisition of these remaining shares had been originally recognized with corresponding debit to accumulated deficit on the date of acquisition of controlling stake in Q2T. Pursuant to this, the Group had acquired 32.66 % of the non-controlling interest till March 31, 2023. During the year ended March 31, 2024, the Group acquired remaining 16.34 % (March 31, 2023: 16.33 %) interest from holders of non-controlling interest in Q2T, for a total consideration of USD 7,427 (including additional consideration of USD 2,409 ) (March 31, 2023: USD 5,035 ). Further, the Group has recognised a decrease in non-controlling interest of USD 1,762 (March 31, 2023: USD 1,304 ) with a corresponding decrease in accumulated deficit by USD 1,991 (March 31, 2023: USD 1,522 ) and increase in foreign exchange translation reserve by USD 229 (March 31, 2023: USD 218 ). As a result of this transaction, Q2T has become a wholly owned subsidiary of the Group with effect from September 8, 2023 . (b) Acquisition of Book My Forex Private Limited On April 5, 2022, the Group through one of its Indian subsidiaries, acquired 51 % voting equity stake in Book My Forex Private Limited ('BMF'), a leading online foreign currency exchange service provider in India. This business acquisition was executed by entering into a Share Purchase Agreement (‘SPA’) for a cash consideration of USD 7,711 . This acquisition would help the Group in enhancing the foreign exchange options provided particularly to its outbound travelling customers. The operations of BMF had been consolidated in the financial statements of the Group from April 5, 2022. During the year ended March 31, 2023, BMF contributed revenue of USD 835 and loss of USD 1,243 to the Group’s results. The purchase price of the acquisition, net of USD 7,000 cash and cash equivalents acquired was USD 711 . Identifiable assets acquired and liabilities assumed The acquisition was accounted for under the acquisition method of accounting in accordance with IFRS 3 "Business Combinations". The assets and liabilities of BMF were recorded at their fair value at the date of acquisition. The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 207 Intangible assets* 561 Other non-current assets 745 Current assets and liabilities, net (including cash and cash equivalents of USD 7,000 ) 7,160 Other non-current liabilities ( 229 ) Deferred tax liabilities ( 140 ) Total identifiable net assets acquired 8,304 Non-controlling interest ( 49 %) ( 4,069 ) Goodwill 3,476 Total purchase price 7,711 * Intangible assets primarily include brand/trade mark and technology related development cost. The fair value of the current assets acquired includes trade receivables with a fair value of USD 185 , equivalent to gross contractual amount receivable. The goodwill was attributable mainly to the skills and technical talent of BMF’s work force. Goodwill is not expected to be deductible for income tax purposes. (c) Acquisition of Simplotel Technologies Private Limited On September 28, 2022, in addition to its existing equity interest, the Group, through one of its Indian subsidiaries acquired additional voting equity interest in Simplotel Technologies Private Limited ("Simplotel") resulting in 69.6 % voting equity stake in Simplotel, a company engaged in building websites and booking technology for hotels. This business acquisition was conducted by entering into the Share Subscription and Purchase Agreement ('SSPA') for a cash consideration of USD 3,905 for acquisition of the additional equity interest. Through this acquisition, the Group aims at providing an extensive offering of technology products and solutions for hotel suppliers ecosystem. The operations of Simplotel had been consolidated in the financial statements of the Group from September 28, 2022. In the year ended March 31, 2023, Simplotel contributed revenue of USD 717 and profit of USD 117 to the Group’s results. If the acquisition had occurred on April 1, 2022, management estimates that consolidated revenue would have been USD 593,720 and consolidated loss for the year ended March 31, 2023 would have been USD 11,007 . In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on April 1, 2022. The purchase price of the acquisition, net of USD 3,159 cash and cash equivalents acquired was USD 4,280 , including fair value of existing equity interest valued at USD 3,534 . Identifiable assets acquired and liabilities assumed The acquisition was accounted for under the acquisition method of accounting in accordance with IFRS 3 "Business Combinations". The assets and liabilities of Simplotel were recorded at their fair value at the date of acquisition. The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows : Property, plant and equipment 26 Intangible assets* 801 Other non-current assets 219 Current assets and liabilities, net (including cash and cash equivalents of USD 3,159 ) 3,139 Other non- current liabilities ( 67 ) Total identifiable net assets acquired 4,118 Non-controlling interest ( 30.4 %) # ( 1,761 ) Goodwill 5,082 Total purchase price 7,439 * Intangible assets primarily include brand/trade mark and technology related development cost. # Includes USD 509 towards liability for ESOPs as per Simplotel Plan 2015. The fair value of the current assets acquired includes trade receivables with a fair value of USD 119 , equivalent to gross contractual amount receivable. The goodwill was attributable mainly to the skills and technical talent of Simplotel’s work force. Goodwill is not expected to be deductible for income tax purposes. As per the Shareholders' Agreement (SHA), on completion of three years from the date of acquisition, the promoter (as defined in aforesaid SSPA) of Simplotel shall have the right but not the obligation to sell all the shares held by the promoter in Simplotel, in cash for an estimated consideration of USD 4,411 , which represents its fair value as at the acquisition date. The consideration will be based on valuation linked to future revenue and profitability of Simplotel. The financial liability in respect of acquisition of these additional shares has been recognized with corresponding debit to accumulated deficit in the statement of changes in equity as the promoter still has access to the returns associated with the underlying ownership interest. The fair value of this financial liability is USD 4,711 as at March 31, 2024 . (d) Acquisition of Savaari Car Rentals Private Limited On December 1, 2023 the Group through one of its Indian subsidiaries acquired 66 % equity voting stake in Savaari Car Rentals Private Limited ("Savaari"), a company engaged in the business of providing chauffer driven inter-city, local rental and airport transfers car hire services. This acquisition was conducted by entering into the Share Purchase Agreement ('SPA') for a cash consideration of USD 6,845 . This investment was accounted for under IAS 28 "Investments in Associates and Joint Ventures" using the equity accounted method, as the Company had joint control over Savaari. On January 17, 2024, the Group has signed an addendum with one of the founders of Savaari to amend the shareholders' agreement entered on December 1, 2023. As a result, the Group has, from the date of such addendum, gained control over Savaari and it has become a subsidiary of the Group. Through this acquisition, the Group aims to scale up its supply chain for outstation and local car hire services The operations of Savaari have been consolidated in the financial statements of the Group and for the year ended March 31, 2024, Savaari contributed revenue of USD 5,404 and profit of USD 68 to the Group’s results. If the acquisition had occurred on April 1, 2023, management estimates that for the year ended March 31, 2024, consolidated revenue would have been USD 795,130 and consolidated profit would have been USD 216,935 . In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on April 1, 2023. The purchase price of the acquisition, net of USD 369 cash and cash equivalents acquired was USD 6,476 . Identifiable assets acquired and liabilities assumed The acquisition was accounted for under the acquisition method of accounting in accordance with IFRS 3 "Business Combinations". The assets and liabilities of Savaari were recorded at their fair value at the date of acquisition. The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 142 Intangible assets* 759 Other non-current assets 176 Current assets and liabilities, net (including cash and cash equivalents of USD 369 ) 697 Other non-current liabilities ( 155 ) Deferred tax liabilities, net ( 152 ) Total identifiable net assets acquired 1,467 Non-controlling interest ( 34 %) # ( 950 ) Goodwill 6,328 Total purchase price 6,845 * Intangible assets primarily include identifiable brand/trade mark and technology related development cost. # Includes USD 451 towards liability for ESOPs as per Savaari Plan 2013. The fair value of the current assets acquired includes trade receivables with a fair value of USD 101 , equivalent to gross contractual amount receivable. The goodwill was attributable mainly to the skills and technical talent of Savaari’s work force. Goodwill is not expected to be deductible for income tax purposes. As per the Shareholders' Agreement (SHA), the founders (as defined in aforesaid SHA) of Savaari shall have the right but not the obligation to sell their shares held in Savaari to the Company as follows - one third of the shares on completion of three years from the date the investment and all the shares on completion of five years from the date of investment. The consideration will be based on valuation linked to future revenue and profitability of Savaari. Further, the Company shall have the right, but not the obligation, to call each of the Founders to transfer 100 % of their holding in the Savaari at the agreed floor valuation in case certain performance parameters are not met by Savaari for two consecutive quarters. Till the date of the addendum, a derivative liability of USD 5,199 in respect of acquisition of these additional shares was recorded. Subsequent to the addendum, since the Group has obtained control over Savaari, consequently it has derecognised the derivative liability, discontinued equity method of accounting and a financial liability of USD 7,311 in respect of acquisition of these aforesaid mentioned shares has been recognized with corresponding debit to accumulated deficit as the selling shareholders still have access to the returns associated with the underlying ownership interest. The fair value of this financial liability is USD 7,727 as at March 31, 2024.

Investment in Equity-Accounted

Investment in Equity-Accounted Investees	12 Months Ended
	Mar. 31, 2024
Equity Method Investments [Abstract]
Investment in Equity-Accounted Investees	8) INVESTMENT IN EQUITY-ACCOUNTED INVESTEES The Group has interests in a number of individually immaterial equity-accounted investees. The following table analyses, in aggregate, the carrying amount of interests and share of profit (loss) and other comprehensive income in these associates and joint venture . As at March 31 Particulars 2023 2024 Carrying amount of interests in associates 2,070 2,022 For the year ended March 31 Particulars 2022 2023 2024 Company's share of profit (loss) in associates 34 10 ( 23 ) Company's share of profit in joint venture — — 75 Company's share of other comprehensive income in associates — — — Company's share of other comprehensive income in joint venture — — — Company's share of total comprehensive income (loss) 34 10 52 a) Inspirock, Inc. ("Inspirock") In October 2021, Inspirock, Inc. (equity accounted investee of the Company), with the requisite consent of its shareholders (including the Company), was acquired by Klarna Holding Plc. As a result of this transaction, the Company had received a total net consideration of USD 3,865 (net of expenses: USD 24 ), partly in form of cash of USD 453 (including amount of USD 117 held in escrow account) and USD 3,412 in form of equity shares of Klarna Holding Plc (the company acquiring Inspirock) (refer note 9), in lieu of its shareholding in Inspirock. As a result, Inspirock had ceased to be an associate of the Company and accordingly, the equity method accounting had been discontinued and the investment in Klarna Holding Plc, is now being carried and accounted for as an equity investment at FVTPL under IFRS 9 ‘Financial Instruments’. The Company had recognised a gain of USD 2,251 in the statement of profit or loss and other comprehensive income, on account of discontinuation of equity method of accounting of investment in Inspirock in the year ended March 31, 2022 . b) Simplotel Technologies Private Limited As at September 28, 2022 the Company had equity interest in Simplotel of 41.94 % with a carrying amount of USD 1,517 . On that date, the Group through one of its Indian subsidiaries acquired additional equity interest in Simplotel, resulting in controlling equity stake (refer note 7 (c)). As a result, Simplotel has ceased to be an associate of the Company and accordingly, the equity method accounting has been discontinued. The Company has recognised a gain of USD 2,017 in the statement of profit or loss and other comprehensive income, on account of discontinuation of equity method of accounting in the year ended March 31, 2023 .

Other Investments

Other Investments	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Investments [Abstract]
Other Investments	9) OTHER INVESTMENTS As at March 31 Particulars 2023 2024 Financial assets measured at FVOCI - Equity securities (unlisted) 452 452 Financial assets measured at FVTPL - Equity securities (unlisted) (refer note 8 (a)) 591 591 - Other securities 149 242 Financial assets measured at amortised cost - Other securities 76 76 Total 1,268 1,361 In August 2011, the Company had invested USD 4,825 and acquired 19.98 % equity interest in Le Travenues Technology Private Limited (‘Ixigo’), which owns and operates www.ixigo.com, an online travel booking platform. The investment had been classified and measured at fair value through other comprehensive income. During the year ended March 31, 2022, the Company had sold its entire stake in Ixigo for a cash consideration of USD 38,500 which represents its fair value on the date of disposal. The Company had recorded a gain of USD 33,543 in ‘other comprehensive income’ in the year ended March 31, 2022. Transaction related costs of USD 624 had been recorded in the statement of profit or loss and other comprehensive income. Pursuant to above, the Company had transferred cumulative gain of USD 33,655 from ‘fair value reserve’ to ‘accumulated deficit’ within the equity attributable to the owners of the Company during the year ended March 31, 2022. The Group’s exposure to risks and fair value measurement is disclosed in note 4, 5 and 34.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2024
Revenue [abstract]
Revenue	10) REVENUE The Group's main revenue streams are air ticketing, hotel and packages and bus ticketing. Other revenue includes other travel services related to car and rail bookings, ancillary revenue and marketing alliances. A. Disaggregation of revenue The Group has three reportable segments, air ticketing, hotels and packages, and bus ticketing. The Group believes that the disaggregation based on the reportable segments best depicts how the nature, amount, timing and uncertainty of the Group's revenues and cash flows are affected by industry, market and other factors. (refer note 6) B. Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. As at March 31 2023 2024 Receivables, which are included in ‘Trade and other receivables’ 61,699 83,116 Contract assets — 253 Contract liabilities 75,369 93,366 Non-current 163 408 Current 75,206 92,958 Total contract liabilities 75,369 93,366 The contract assets primarily relate to the Company’s rights to consideration from travel suppliers in exchange for services that the Company has transferred to the traveller when that right is conditional on the Company’s future performance. The contract assets are transferred to receivables when the rights to consideration become unconditional. This usually occurs when the Group issues an invoice to the travel suppliers as per the contractual terms. Changes in contract assets are as follows: As at March 31 2023 2024 Balance at the beginning of the year — — Revenue recognised during the year 706 28,628 Invoices raised during the year ( 706 ) ( 28,373 ) Translation exchange difference — ( 2 ) Balance at the end of the year — 253 The contract liabilities primarily relate to the consideration received from customers for travel bookings in advance of the Group's performance obligations, consideration allocated to customer loyalty programs and advance received from Global Distribution System ("GDS") provider for bookings of airline tickets in future, which is deferred. As at March 31, 2023, USD 73,850 (March 31, 2022: USD 51,900 ) of advance consideration received from customers for travel bookings was reported within contract liabilities, of which USD 63,686 (March 31, 2023: USD 42,462 ) was applied to revenue and USD 7,509 (March 31, 2023: USD 5,171 ) was refunded to customers during the year ended March 31, 2024. As at March 31, 2024, the related balance was USD 90,931 , which is expected to be utilized within a period of one year. As at March 31, 2023, USD 1,519 (March 31, 2022: USD 1,338 ) of consideration allocated to customer loyalty programs, franchisee fees and advance received from GDS provider for booking of airline tickets in future which is deferred was reported within contract liabilities, of which USD 920 (March 31, 2023: USD 1,177 ) was applied to revenue and USD Nil (March 31, 2023: Nil ) was refunded to customers during the year ended March 31, 2024. As at March 31, 2024, the related balance was USD 2,027 , which is expected to be utilized within a period of one year.

Other Revenue

Other Revenue	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Revenue [Abstract]
Other Revenue	11) OTHER REVENUE For the year ended March 31 Particulars 2022 2023 2024 Other travel services - car and rail booking 4,360 7,503 18,608 Marketing alliances - advertising and brand alliance 10,041 18,007 18,595 Ancillary services 2,923 5,925 14,258 Miscellaneous revenue 723 1,249 1,582 Total 18,047 32,684 53,043 Note: During the year ended March 31, 2023, the Group regrouped certain items of revenue presented under ‘Other revenue’ to reflect more appropriately the classification of such revenue earned. Comparative amounts have also been regrouped on same basis for consistency .

Other Income

Other Income	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Income [Abstract]
Other Income	12) OTHER INCOME For the year ended March 31 Particulars 2022 2023 2024 Government grant received 525 117 356 Gain on discontinuation of equity accounted investment (refer note 8 (a) and (b)) 2,251 2,017 — Gain on lease modification 417 100 12 Excess provision written back 272 344 125 Net gain on de-recognition of property, plant and equipment 6 177 132 Others 19 43 145 Total 3,490 2,798 770

Personnel Expenses

Personnel Expenses	12 Months Ended
	Mar. 31, 2024
Disclosure Of Personnel Expenses [Abstract]
Personnel Expenses	13) PERSONNEL EXPENSES For the year ended March 31 Particulars 2022 2023 2024 Wages, salaries and other employees benefits 73,654 86,868 100,222 Contributions to defined contribution plans 3,558 4,145 4,931 Expenses related to defined benefit plans (refer note 32) 1,389 1,516 1,354 Equity-settled share based payment (refer note 33) 36,645 35,643 36,963 Employee welfare expenses 1,678 3,796 4,117 Total 116,924 131,968 147,587

Other Operating Expenses

Other Operating Expenses	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Operating Expense [Abstract]
Other Operating Expenses	14) OTHER OPERATING EXPENSES For the year ended March 31 Particulars 2022 2023 2024 Payment gateway and other charges 28,635 57,847 69,415 Outsourcing expenses 12,827 23,338 27,268 Website hosting charges 14,088 20,558 24,215 Travelling and conveyance 780 2,894 3,776 Communication 3,732 5,459 6,599 Technology and maintenance 4,224 5,605 7,411 Distribution costs# — — 40,045 Legal and professional 6,397 6,086 5,120 Provision for litigations* 4,700 — — Impairment provision for non-financial assets (refer note 24) — — 10,047 Intangible assets written off 17 — 982 Miscellaneous expenses 6,175 11,911 9,955 Total 81,575 133,698 204,833 # With effect from April 1, 2023, the Group has classified distribution costs as a component of “other operating expenses” from a component of “service cost”, which is in line with the manner in which the Company reviews its business performance and manage its operations. Corresponding previous years amounts have not been reclassified as the impact is considered to be immaterial. * The Company had earlier provided for certain arbitral awards amounting to USD 39,204 while continuing to seek legal recourse in its dispute with former shareholders of Hotel Travel Group (HT). On February 15, 2022, the Company and former shareholders of HT have entered into a full and final settlement of all outstanding disputes including withdrawal of all proceedings for a settlement amount of USD 35,500 to be paid to the former shareholders of HT over a period of 18 months ended on September 1, 2023. The excess provision of USD 3,704 had been reversed .

Depreciation, Amortization and

Depreciation, Amortization and Impairment	12 Months Ended
	Mar. 31, 2024
Depreciation and amortisation expense [abstract]
Depreciation, Amortization and Impairment	15) DEPRECIATION, AMORTIZATION AND IMPAIRMENT For the year ended March 31 Particulars 2022 2023 2024 Depreciation 6,023 6,096 7,436 Amortization 23,335 21,150 19,809 Impairment of intangible assets 138 150 22 Total 29,496 27,396 27,267

Finance Income and Costs

Finance Income and Costs	12 Months Ended
	Mar. 31, 2024
Disclosure Of Finance Income Expense [Abstract]
Finance Income and Costs	16) FINANCE INCOME AND COSTS For the year ended March 31 Particulars 2022 2023 2024 Interest income on term deposits measured at amortised cost 6,618 9,703 23,594 Change in fair value of financial asset measured at FVTPL 4 — 57 Other interest income 3,362 1,271 714 Finance income 9,984 10,974 24,365 Interest expense on financial liabilities measured at amortised cost 13,744 15,067 15,966 Change in carrying value of financial liabilities measured at amortised cost — — ( 30,578 ) Change in fair value of financial liability measured at FVTPL 1,181 673 215 Change in fair value of financial asset measured at FVTPL — 2,820 — Net foreign exchange loss 8,218 25,636 7,600 Impairment loss on trade and other receivables 904 349 837 Interest expense on lease liabilities 1,569 1,554 1,783 Finance and other charges 710 633 870 Finance costs 26,326 46,732 ( 3,307 ) Net finance income (costs) recognized in profit or loss ( 16,342 ) ( 35,758 ) 27,672

Income Tax Benefit (Expense)

Income Tax Benefit (Expense)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Income Tax [Abstract]
Income Tax Benefit (Expense)	17) INCOME TAX BENEFIT (EXPENSE) Income tax recognised in profit or loss For the year ended March 31 Particulars 2022 2023 2024 Current tax expense Current period ( 134 ) ( 873 ) ( 2,344 ) Current tax expense ( 134 ) ( 873 ) ( 2,344 ) Deferred tax benefit (expense) Origination and reversal of temporary differences 3,484 ( 3,880 ) 9,148 Change in unrecognised temporary differences ( 8,219 ) ( 7,131 ) 4 Utilization of previously unrecognised tax losses 6,934 12,860 533 Recognition of previously unrecognized tax losses — — 118,253 Utilization/(reversal) of previously recognized tax losses ( 958 ) — ( 1,789 ) Deferred tax benefit (refer note 20) 1,241 1,849 126,149 Total 1,107 976 123,805 Income tax recognized in other comprehensive income For the year ended March 31 2022 2023 2024 Particulars Before tax Tax Net of tax Before tax Tax Net of tax Before tax Tax Net of tax Foreign currency translation differences on foreign operations ( 18,943 ) — ( 18,943 ) ( 48,879 ) — ( 48,879 ) ( 9,862 ) — ( 9,862 ) Equity instruments at FVOCI - net change in fair value 33,543 — 33,543 — — — — — — Remeasurement of defined benefit liability ( 426 ) — ( 426 ) 468 — 468 ( 1,212 ) 248 ( 964 ) Total 14,174 — 14,174 ( 48,411 ) — ( 48,411 ) ( 11,074 ) 248 ( 10,826 ) Reconciliation of effective tax For the Year Ended March 31 Particulars 2022 2023 2024 Profit (loss) for the year ( 45,567 ) ( 11,168 ) 216,743 Income tax benefit 1,107 976 123,805 Profit (loss) before tax ( 46,674 ) ( 12,144 ) 92,938 Income tax benefit using the Company's domestic tax rate 6,999 1,822 ( 13,981 ) Effect of tax rates in foreign jurisdictions 695 ( 3,191 ) ( 9,608 ) Non-deductible expenses ( 3,392 ) ( 2,662 ) ( 420 ) Tax exempt income 383 402 62 Change in estimates related to previous years — — ( 482 ) Utilization of previously unrecognised tax losses 6,934 12,860 533 Change in unrecognised temporary differences — — 4 Utilization/(reversal) of previously recognized tax losses ( 958 ) — ( 1,789 ) Current year losses for which no deferred tax asset was recognized ( 1,328 ) ( 1,656 ) ( 1,389 ) Recognition of previously unrecognised tax losses — — 118,253 Recognition of previously unrecognised temporary differences ( 8,219 ) ( 7,131 ) 33,057 Others ( 7 ) 532 ( 435 ) Income tax benefit 1,107 976 123,805

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	18) PROPERTY, PLANT AND EQUIPMENT Particulars Land Building Buildings Computers Furniture and Office Motor Leasehold Capital Work- Total Cost Balance as at April 1, 2022 839 505 23,076 13,376 857 1,776 2,552 4,549 — 47,530 Acquisitions through business combination (refer note 7 (b) and 7 (c)) — — 202 17 11 3 — — — 233 Additions/adjustments — — 7,530 2,616 275 85 2,648 1,846 19 15,019 Disposals/adjustments — — ( 1,585 ) ( 1,788 ) ( 140 ) ( 63 ) ( 793 ) ( 632 ) — ( 5,001 ) Effect of movements in foreign exchange rates ( 21 ) ( 19 ) ( 1,825 ) ( 1,070 ) ( 64 ) ( 115 ) ( 244 ) ( 377 ) — ( 3,735 ) Balance as at March 31, 2023 818 486 27,398 13,151 939 1,686 4,163 5,386 19 54,046 Balance as at April 1, 2023 818 486 27,398 13,151 939 1,686 4,163 5,386 19 54,046 Acquisitions through business combination (refer note 7 (d)) — — 109 23 4 6 — — — 142 Additions/adjustments — — 3,792 1,784 21 214 2,605 121 ( 19 ) 8,518 Disposals/adjustments — — ( 10,407 ) ( 2,772 ) ( 32 ) ( 169 ) ( 575 ) ( 3 ) — ( 13,958 ) Effect of movements in foreign exchange rates ( 50 ) ( 24 ) ( 353 ) ( 180 ) ( 21 ) ( 33 ) ( 75 ) ( 79 ) — ( 815 ) Balance as at March 31, 2024 768 462 20,539 12,006 911 1,704 6,118 5,425 - 47,933 Accumulated depreciation Balance as at April 1, 2022 — 505 11,458 10,732 647 1,486 960 2,429 — 28,217 Depreciation for the year — — 3,220 1,363 116 132 814 451 — 6,096 Disposals/adjustments — — ( 340 ) ( 1,768 ) ( 138 ) ( 55 ) ( 593 ) ( 629 ) — ( 3,523 ) Effect of movements in foreign exchange rates — ( 19 ) ( 871 ) ( 835 ) ( 44 ) ( 98 ) ( 79 ) ( 178 ) — ( 2,124 ) Balance as at March 31, 2023 — 486 13,467 9,492 581 1,465 1,102 2,073 — 28,666 Balance as at April 1, 2023 — 486 13,467 9,492 581 1,465 1,102 2,073 — 28,666 Depreciation for the year — — 3,767 1,432 93 142 1,218 784 — 7,436 Disposals/adjustments — — ( 10,385 ) ( 2,661 ) ( 32 ) ( 169 ) ( 408 ) ( 2 ) — ( 13,657 ) Effect of movements in foreign exchange rates — ( 24 ) ( 155 ) ( 127 ) ( 15 ) ( 27 ) ( 23 ) ( 36 ) — ( 407 ) Balance as at March 31, 2024 — 462 6,694 8,136 627 1,411 1,889 2,819 — 22,038 Carrying amounts As at April 1, 2022 839 — 11,618 2,644 210 290 1,592 2,120 — 19,313 As at March 31, 2023 818 — 13,931 3,659 358 221 3,061 3,313 19 25,380 As at April 1, 2023 818 — 13,931 3,659 358 221 3,061 3,313 19 25,380 As at March 31, 2024 768 — 13,845 3,870 284 293 4,229 2,606 — 25,895 Note: The Company has pledged certain property, plant and equipment against bank loans and various credit facilities (refer note 28).

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Mar. 31, 2024
Disclosure Of Intangible Assets And Goodwill [Abstract]
Intangible Assets and Goodwill	19) INTANGIBLE ASSETS AND GOODWILL Other intangible assets Particulars Goodwill Technology Customer Non- Brand / Software Others Intangible assets under development* Total Cost Balance as at April 1, 2022 880,323 70,359 10,581 901 132,473 5,069 661 4,372 1,104,739 Acquisitions through business combination (refer note 7 (b) and 7 (c)) 8,558 1,052 — — 304 6 — — 9,920 Additions/adjustments* — 7,654 — — — 274 1,183 301 9,412 Disposals — ( 1,868 ) — — — ( 669 ) — — ( 2,537 ) Effect of movements in foreign exchange rates ( 55,218 ) ( 5,170 ) ( 738 ) ( 32 ) ( 9,747 ) ( 344 ) ( 45 ) ( 423 ) ( 71,717 ) Balance as at March 31, 2023 833,663 72,027 9,843 869 123,030 4,336 1,799 4,250 1,049,817 Balance as at April 1, 2023 833,663 72,027 9,843 869 123,030 4,336 1,799 4,250 1,049,817 Acquisitions through business combination (refer note 7 (d)) 6,328 499 — — 248 12 — — 7,087 Additions/adjustments* — 6,769 — — — 369 1,087 ( 1,305 ) 6,920 Disposals — ( 4,177 ) — — — ( 1 ) — — ( 4,178 ) Effect of movements in foreign exchange rates ( 7,946 ) ( 928 ) ( 122 ) ( 8 ) ( 1,589 ) ( 51 ) ( 45 ) ( 178 ) ( 10,867 ) Balance as at March 31, 2024 832,045 74,190 9,721 861 121,689 4,665 2,841 2,767 1,048,779 Accumulated amortization and impairment losses Balance as at April 1, 2022 279,172 52,196 6,260 664 73,626 4,647 23 2,493 419,081 Amortization for the year — 6,864 1,202 60 11,559 179 1,286 — 21,150 Impairment for the year — — — — — — — 150 150 Disposals — ( 1,868 ) — — — ( 665 ) — — ( 2,533 ) Effect of movements in foreign exchange rates ( 7,012 ) ( 3,645 ) ( 420 ) ( 14 ) ( 5,292 ) ( 318 ) ( 31 ) ( 273 ) ( 17,005 ) Balance as at March 31, 2023 272,160 53,547 7,042 710 79,893 3,843 1,278 2,370 420,843 Balance as at April 1, 2023 272,160 53,547 7,042 710 79,893 3,843 1,278 2,370 420,843 Amortization for the year — 6,660 771 58 11,159 188 973 — 19,809 Impairment for the year — — — — — — — 22 22 Disposals — ( 3,195 ) — — — ( 1 ) — — ( 3,196 ) Effect of movements in foreign exchange rates — ( 672 ) ( 88 ) ( 7 ) ( 1,054 ) ( 57 ) ( 25 ) ( 182 ) ( 2,085 ) Balance as at March 31, 2024 272,160 56,340 7,725 761 89,998 3,973 2,226 2,210 435,393 Carrying amounts As at April 1, 2022 601,151 18,163 4,321 237 58,847 422 638 1,879 685,658 As at March 31, 2023 561,503 18,480 2,801 159 43,137 493 521 1,880 628,974 As at April 1, 2023 561,503 18,480 2,801 159 43,137 493 521 1,880 628,974 As at March 31, 2024 559,885 17,850 1,996 100 31,691 692 615 557 613,386 * Represents addition of USD 6,455 (March 31, 2023: USD 8,882 ) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 7,760 (March 31, 2023: USD 8,581 ). Impairment testing for CGUs containing goodwill For the purpose of impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes, and which is not higher than the Group’s operating segment. The allocation of goodwill to the CGUs is as follows: As at March 31 Particulars 2023 2024 Air ticketing 223,552 224,184 Hotels and packages 206,946 206,863 Bus ticketing 127,292 125,494 Other units without significant goodwill 3,713 3,344 Total 561,503 559,885 The recoverable amount of these CGUs was based on its value in use and was determined by discounting the future cash flows to be generated from the continuing use of the CGUs. These calculations use cash flow projections over a period of five years , based on next year financial budgets approved by management, with extrapolation for the remaining period, and an average of the range of assumptions as mentioned below. The key assumptions used in the estimation of value are set out as below. The values assigned to the key assumptions represent management's assessment of future trends in the relevant industries and have been based on the historical data from both external and internal sources. : Air ticketing Hotels and packages Bus ticketing As at March 31 As at March 31 As at March 31 Particulars 2023 2024 2023 2024 2023 2024 Discount rate (pre-tax) 19.5 % 18.4 % 19.8 % 19.0 % 19.7 % 19.5 % Discount rate (post-tax) 17.2 % 16.2 % 17.2 % 16.2 % 17.2 % 16.2 % Terminal value growth rate 4.5 % 4.5 % 4.5 % 4.5 % 4.0 % 4.0 % Adjusted margin growth rate 12.0 % - 23.1 % 8.1 % - 15.5 % 8.1 % - 25.4 % 13.3 % - 16.8 % 12.0 % - 22.8 % 11.0 % - 18.6 % EBITDA margin* ( 5 years) 4.7 % - 11.3 % 7.3 % - 8.7 % 14.1 % - 20.4 % 13.3 % - 19.1 % 14.5 % - 18.9 % 22.3 % - 24.4 % * EBITDA margin is defined as Earnings before interest, tax, depreciation and amortization (EBITDA) as a percentage of adjusted margin. The above pre-tax discount rate is based on the Weighted Average Cost of Capital (WACC) of comparable market participant, which is adjusted for specific risks. These estimates are likely to differ from future actual results of operations and cash flows. The cash flow projections included specific estimates for five years and a terminal growth rate thereafter. The terminal growth rate, Adjusted margin growth rate and EBITDA margins were determined based on management's estimate. Budgeted EBITDA margin was based on expectations of future outcomes taking into account past experience, adjusted for anticipated Adjusted margin growth. Adjusted margin growth was projected taking into account the average growth levels experienced in past and the estimated adjusted margin growth for future. The estimation of value in use reflects numerous assumptions that are subject to various risks and uncertainties, including key assumptions regarding expected growth rates and EBITDA margin, as well as other key assumptions with respect to matters outside of the Group's control. It requires significant judgments and estimates, and actual results could be materially different than the judgments and estimates used to estimate value in use. Based on the above, no impairment was identified as at March 31, 2023 and March 31, 2024 as the recoverable value of the CGUs exceeded the carrying value. No reasonably possible change in any of the above key assumptions would cause the carrying amount of these CGUs to exceed their recoverable amount. During the year ended March 31, 2019 the Company acquired Bitla Software Private Limited ("Bitla"), a technology service provider to bus operators as wholly owned subsidiary through Redbus India Private Limited (formerly ibibo Group Private Limited). The Company had recognised goodwill on the date of acquisition of USD 6,304 . With effect from February 1, 2023, pursuant to the Scheme of Arrangement ("Scheme") between Redbus India Private Limited (formerly ibibo Group Private Limited) (“Ibibo India”) and MakeMyTrip (India) Private Limited (“MMT India”) approved by The National Company Law Tribunal, India, air ticketing and hotel business of Ibibo India has been transferred to MMT India and Ibibo India continues to run the remaining bus ticketing business, i.e. RedBus business in India. After such transfer, the management now monitors operations and makes decisions for the combined Bus business of the Group and therefore had reorganized its reporting structure as well to align with the same. Consequently, the goodwill of Bitla having carrying value of USD 5,298 (as at February 1, 2023) was re-allocated to the Bus ticketing CGU and reassessed for impairment at the level of the Bus ticketing CGU. The Group tested goodwill for impairment immediately before and after the reorganisation and concluded that the recoverable amounts of CGUs exceeded their corresponding carrying amounts and therefore there was no impairment recognized.

Tax Assets and Liabilities

Tax Assets and Liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Tax Assets And Liabilities [Abstract]
Tax Assets and Liabilities	20) TAX ASSETS AND LIABILITIES Unrecognized Deferred Tax Assets Deferred tax assets have not been recognized in respect of the following items : As at March 31 Particulars 2023 2024 Deductible temporary differences 40,735 461 Tax losses carry forwards 155,288 30,493 Total 196,023 30,954 During the years ended March 31, 2022, 2023 and 2024, the Company did not recognize deferred tax assets on tax losses carried forward and other temporary differences mainly related to share based payments and employee benefits related to some entities of the Group, because it is not probable that future taxable profits will be available against which these items can be utilized. Further, deferred tax assets have been recognised only to the extent of deferred tax liabilities in such cases. The above tax losses (including unabsorbed depreciation) as at March 31, 2024 in the subsidiaries will expire at various dates ranging from 2025 to 2042 except for the tax losses and unabsorbed depreciation amounting to USD 4,299 (March 31, 2023: USD 18,119 ), which can be carried forward for an indefinite period. Recognized Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are attributable to the following : As at March 31 2023* 2024 2023* 2024 2023* 2024 Particulars Assets Liabilities Net Property, plant and equipment 86 1,249 ( 3,467 ) ( 3,062 ) ( 3,381 ) ( 1,813 ) Intangible assets, excluding goodwill — — ( 11,315 ) ( 7,239 ) ( 11,315 ) ( 7,239 ) Trade and other receivables 43 870 — — 43 870 Other current assets — 3,037 — — — 3,037 Convertible notes — — ( 2,082 ) ( 4,314 ) ( 2,082 ) ( 4,314 ) Employee benefits 86 2,704 — — 86 2,704 Other non-current liabilities 10 — — — 10 — Other current liabilities — 1,949 — — — 1,949 Lease liabilities 3,467 3,767 — — 3,467 3,767 Tax loss carry forwards 12,350 99,953 — — 12,350 99,953 Trade and other payables — 1,825 — — — 1,825 Contract liabilities — 240 — — — 240 Share based payments — 23,627 — — — 23,627 Others — — — ( 43 ) — ( 43 ) Deferred tax assets/ 16,042 139,221 ( 16,864 ) ( 14,658 ) ( 822 ) 124,563 Set off ( 16,042 ) ( 9,904 ) 16,042 9,904 — — Net deferred tax — 129,317 ( 822 ) ( 4,754 ) ( 822 ) 124,563 * The Group has adopted Deferred tax related to assets and liabilities arising from a Single Transaction (Amendments to IAS 12) from April 1, 2023. Following the amendments, the Group has recognised a separate deferred tax asset in relation to its lease liabilities and a deferred tax liability in relation to its rights-of-use assets. There was no impact on the opening accumulated deficit as at April 1, 2022 and April 1, 2023 as a result of the amendment (refer note 3). As at 31 March 2024, no deferred tax liability was recognised on temporary difference of USD 4,956 related to investment in subsidiaries, as the Company controls the dividend policy of its subsidiary i.e. the Company controls the timing of reversal of the related taxable temporary differences and management is satisfied that they will not reverse in the foreseeable future. The Company's business operations along with revenue, result from operating activities and profitability has consistently improved significantly during the years ended March 31, 2023 and March 31, 2024 post COVID-19 pandemic, coupled with Company's continued focus on optimizing costs by leveraging highly variable and more efficient fixed cost structure. As a result, the management revised its estimates of future taxable profits and recognised the tax effect of USD 601,200 of previously unrecognised tax losses and deductible temporary differences (tax impact: USD 151,310 ) because management considered it probable that future taxable profits would be available against which such losses can be used. In March 2024, the Company filed a composite scheme of amalgamation and arrangement between subsidiaries of the Group, MakeMyTrip (India) Private Limited ("MMT India") and Redbus India Private Limited ("RB India") whereby RB India as an entity is proposed to be merged with MMT India with the appointed date of April 1, 2024, subject to necessary approval from the National Company Law Tribunal and other relevant regulatory authorities. As these approvals are substantive in nature, the related financial statement impact will be taken in the year in which such approvals will be obtained. If this scheme gets approved, the Company estimate that it will not be able to take the benefits of the recognised deferred tax assets on the carry forward losses (including unabsorbed depreciation) of RB India to the extent of USD 5,361 as these losses will no longer be available for utilization. Movement in deferred tax assets/(liabilities) during the year Particulars Balance Acquired in business combinations Recognised Recognised in Effects of Balance Property, plant and equipment ( 2,785 ) — ( 838 ) — 242 ( 3,381 ) Intangible assets, excluding goodwill ( 15,337 ) ( 342 ) 4,093 — 271 ( 11,315 ) Trade and other receivables 47 — — — ( 4 ) 43 Convertible notes ( 4,314 ) — 2,232 — — ( 2,082 ) Employee benefits 92 — 1 — ( 7 ) 86 Other non-current liabilities 23 — ( 11 ) — ( 2 ) 10 Lease liabilities 2,870 — 846 — ( 249 ) 3,467 Tax losses carry forward 16,808 202 ( 4,474 ) — ( 186 ) 12,350 Total ( 2,596 ) ( 140 ) 1,849 — 65 ( 822 ) Particulars Balance Acquired in business combinations Recognised Recognised in Effects of Balance Property, plant and equipment ( 3,381 ) — 1,556 — 12 ( 1,813 ) Intangible assets, excluding goodwill ( 11,315 ) ( 189 ) 4,307 — ( 42 ) ( 7,239 ) Trade and other receivables 43 — 876 — ( 49 ) 870 Other current assets — — 3,015 — 22 3,037 Convertible notes ( 2,082 ) — ( 2,232 ) — — ( 4,314 ) Employee benefits 86 — 2,399 248 ( 29 ) 2,704 Other non-current liabilities 10 — ( 10 ) — — — Other current liabilities — — 1,924 — 25 1,949 Lease liabilities 3,467 — 325 — ( 25 ) 3,767 Tax losses carry forward 12,350 — 88,179 — ( 576 ) 99,953 Trade and other payables — — 1,831 — ( 6 ) 1,825 Contract liabilities — — 241 — ( 1 ) 240 Share based payments — — 23,786 — ( 159 ) 23,627 Others — — ( 48 ) — 5 ( 43 ) Total ( 822 ) ( 189 ) 126,149 248 ( 823 ) 124,563

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	21) TRADE AND OTHER RECEIVABLES As at March 31 Particulars 2023 2024 Trade and other receivables, net of provision 61,699 83,116 Security deposits, net of provision 8,260 9,804 Interest accrued 4,855 6,453 Due from employees 212 273 Total 75,026 99,646 Non-current 6,179 7,696 Current 68,847 91,950 Total 75,026 99,646 The trade receivables primarily consists of dues from airline, corporate and retail customers. Security deposits include amounts paid in advance to suppliers of hotel and other services in order to guarantee the provision of those services. The Group’s exposure to credit and currency risk is disclosed in note 5 and 34. The information related to impairment losses related to trade and other receivables is disclosed in note 16 and 34. Trade and other receivables from related parties are disclosed in note 37.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Mar. 31, 2024
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	22) CASH AND CASH EQUIVALENTS As at March 31 Particulars 2023 2024 Cash in hand 80 158 Funds in transit 37,878 58,874 Bank balances 168,779 148,762 Term deposits 77,281 119,271 Total 284,018 327,065 As of March 31, 2024, bank balances include USD 774 (March 31, 2023: USD 453 ) against which mainly letters of credit and bank guarantees have been issued to various airlines. Funds in transit represents the amount collected from customers through credit cards/net banking which is outstanding as at the year end and credited to Group’s bank accounts subsequent to the year end. The Group’s exposure to currency risk, credit risk and interest rate risk along with sensitivity analysis for financial assets is disclosed in note 5 and 34.

Term Deposits

Term Deposits	12 Months Ended
	Mar. 31, 2024
Term Deposit [Abstract]
Term Deposits	23) TERM DEPOSITS As at March 31 Particulars 2023 2024 Term deposits 202,674 280,688 Total 202,674 280,688 Non-current 5,618 966 Current 197,056 279,722 Total 202,674 280,688 As at March 31, 2024, term deposits amounting to USD 2,859 (March 31, 2023: USD 2,727 ) marked as lien with National Company Law Appellate Tribunal and USD 3,169 (March 31, 2023: USD 1,269 ) pledged mainly with banks against bank guarantees, bank overdraft facility and other facilities. The Group’s exposure to credit risk and interest rate risk along with sensitivity analysis for financial assets is disclosed in note 5 and 34.

Other Current Assets

Other Current Assets	12 Months Ended
	Mar. 31, 2024
Other Current Assets [Abstract]
Other Current Assets	24) OTHER CURRENT ASSETS As at March 31 Particulars 2023 2024 Advance to suppliers^ 116,190 145,423 Prepaid expenses 3,519 4,607 Receivable from related party# 49 24 Other assets* 2,206 3,069 Total 121,964 153,123 * Other assets includes amount recoverable of Nil (March 31, 2023: USD 117 ), which was lying in an escrow account (refer note 8 (a)). # Loan given to Saaranya Hospitality Technologies Private Limited (equity-accounted investee) (refer note 37). ^ The Company pays advances to airlines for the procurement of airline tickets. These advances are utilized against the subsequent purchase of airline tickets. The outstanding airline balances as at March 31, 2024 includes amounts recoverable from Go Airlines (India) Limited ("Go First") amounting to USD 20,949 (March 31, 2023: USD 20,487 ), which includes refund due to customers of USD 10,902 (March 31, 2023: USD 245 ). On May 2, 2023, Go First filed an application for voluntary insolvency resolution proceedings before the National Company Law Tribunal ("NCLT") in India. On May 10, 2023, the NCLT admitted the application and granted protection to Go First by imposing a moratorium against recovery by lessors, lenders, and other creditors of Go First. In addition, the NCLT has appointed a resolution professional (‘RP’) to operate Go First and to maintain Go First as a going concern. It is understood that the RP has prepared a revival plan and is making progress in getting interim funding sanctioned from the Committee of Creditors of Go First for funding the airline’s operations. Since the filing for voluntary insolvency, there have been several developments in favour of Go First’s possible resumption of operations including relief via moratorium from lease payments, interim approvals for the proposed revival plan and in-principal approval for funding among others including receipt of regulatory approval subject to certain conditions from Director General of Civil Aviation ("DGCA") which is the aviation regulator in India. The regulatory approval though subject to conditions such as arrangement of interim funding, ensuring continuing airworthiness of the aircrafts, outcome of the ongoing insolvency resolution proceedings at NCLT and the High Court of Delhi, is critical to the revival process. On April 26, 2024, the High Court of Delhi, directed DGCA to deregister the aircrafts leased by Go First. Consequently, DGCA has deregistered all 54 aircrafts and the lessors have now reclaimed their aircrafts. Considering cessation of operations of Go First and no visibility on the resumption of operations with recent adverse developments, the Company believes that there is significant uncertainty with respect to amounts recoverable from Go First and therefore, during the year ended March 31, 2024, the Company has recorded an impairment provision of USD 10,047 .

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Mar. 31, 2024
Other Non Current Assets [Abstract]
Other Non-Current Assets	25) OTHER NON-CURRENT ASSETS As at March 31 Particulars 2023 2024 Prepaid expenses 53 85 Total 53 85

Capital and Reserves

Capital and Reserves	12 Months Ended
	Mar. 31, 2024
Disclosure of classes of share capital [abstract]
Capital and Reserves	26) CAPITAL AND RESERVES A. Share Capital and Share Premium Ordinary Shares Class B Shares Particulars Number Share Share Number Share Share Balance as at April 1, 2022 65,606,041 33 816,743 39,667,911 20 1,217,920 Shares issued during the year on exercise of share based awards 856,521 * 22,699 — — — Balance as at March 31, 2023 66,462,562 33 839,442 39,667,911 20 1,217,920 Balance as at April 1, 2023 66,462,562 33 839,442 39,667,911 20 1,217,920 Shares issued during the year on exercise of share based awards 3,652,013 2 103,855 — — — Balance as at March 31, 2024 70,114,575 35 943,297 39,667,911 20 1,217,920 *less than 1 The Company presently has ordinary shares and Class B Convertible Ordinary Shares (“Class B Shares”) with par value of $ 0.0005 per share. The terms of issue generally provide that the Class B Shares issued to any shareholder will have the same powers and relative participation rights as ordinary shares of the Company and shall vote together with ordinary shares as a single class on all matters on which the Company shareholders are entitled to vote, except as required by applicable law. The Class B Shares will be convertible into an equal number of ordinary shares, which shall be fully paid, non-assessable and free of any preemptive rights, of the Company on demand at the election of the holder, and will be automatically converted into an equal number of ordinary shares upon the transfer of Class B Shares to another party. Mauritian law mandates that any dividends shall be declared out of the distributable profits, after having set off accumulated losses at the beginning of the accounting period and no distribution may be made unless the Group’s board of directors is satisfied that upon the distribution being made (1) the Company is able to pay its debts as they become due in the normal course of business and (2) the value of the Company’s assets is greater than the sum of (a) the value of its liabilities and (b) Company’s stated capital. Should the Company declare and pay any dividends on ordinary shares, such dividends will be paid in USD to each holder of ordinary shares and Class B shares in proportion to the number of shares held to the total ordinary shares and Class B shares outstanding as on that date. In the event of liquidation of the Company, all preferential amounts, if any, shall be discharged by the Company. The remaining assets of the Company shall be distributed to the holders of Class B shares at par with ordinary shares in proportion to the number of shares held to the total ordinary shares (including Class B shares) outstanding as on that date. B. Nature and purpose of reserves i. Foreign currency translation reserve The translation reserve comprises foreign currency differences arising from the translation of the financial statements of the India, Singapore, Malaysia, Hong Kong, Thailand, the United Arab Emirates, Peru, Colombia, Indonesia, Vietnam, Cambodia and China subsidiaries, from their respective functional currencies to the Company's presentation currency. ii. Fair value reserves The fair value reserve comprises the cumulative net change in the fair value of equity investments at FVOCI. iii. Share-based payment reserve Share-based payment reserve comprises the value of equity-settled share based awards provided to employees including key management personnel, as part of their remuneration. iv. Equity component of convertible notes It represents equity component of convertible notes. C. Capital management Equity share capital and other equity are considered for the purpose of Group’s capital management. The Group’s objective for capital management is to manage its capital so as to safeguard its ability to continue as a going concern and to support the growth of the Group. The capital structure of the Group is based on management’s judgement of its strategic and day-to-day needs with a focus on total equity so as to maintain investors, creditors and market confidence. The funding requirements are met through equity, convertible notes and operating cash. The Group’s focus is to keep strong total equity base to ensure independence, security, as well as a high financial flexibility for potential future borrowings, if required without impacting the risk profile of the Group. The Group is not subject to any externally imposed capital requirements.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Mar. 31, 2024
Earnings per share [abstract]
Earnings (Loss) Per Share	27) EARNINGS (LOSS) PER SHARE The following is the reconciliation of the earnings or loss attributable to ordinary shareholders (including Class B shareholders) and weighted average number of ordinary shares (including Class B shares) used in the computation of basic and diluted earnings (loss) per share for the year ended March 31, 2022, 2023 and 2024: For the year ended March 31 Particulars 2022 2023 2024 Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing basic earnings (loss) per share (A) ( 45,405 ) ( 11,321 ) 216,801 Interest expense and changes in carrying amount of convertible notes, net of tax — — ( 10,857 ) Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing diluted earnings (loss) per share (B) ( 45,405 ) ( 11,321 ) 205,944 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic earnings (loss) per share (C) 108,471,149 109,656,200 111,094,561 Dilutive effect of conversion of convertible notes — — 5,934,810 Dilutive effect of share based awards — — 1,206,485 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive earnings (loss) per share (D) 108,471,149 109,656,200 118,235,856 Earnings (loss) per share (USD) Basic (A/C) ( 0.42 ) ( 0.10 ) 1.95 Diluted (B/D) ( 0.42 ) ( 0.10 ) 1.74 For the year ended March 31, 2024, Nil (March 31, 2023: 1,336,069 and March 31, 2022: 1,430,737 ) employees share based awards, were excluded from the calculation of diluted weighted average number of ordinary shares as their effect would have been anti-dilutive. For the year ended March 31, 2024, Nil (March 31, 2023: 5,934,810 and March 31, 2022: 5,934,810 ) ordinary shares issuable on conversion of convertible notes, were excluded from the calculation of diluted weighted average number of ordinary shares as their effect would have been anti-dilutive.

Loans and Borrowings

Loans and Borrowings	12 Months Ended
	Mar. 31, 2024
Disclosure Of Loans And Borrowings [Abstract]
Loans and Borrowings	28) LOANS AND BORROWINGS This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 34. As at March 31 Particulars 2023 2024 Non-current liabilities Secured bank loans 1,903 2,609 Lease liabilities 13,747 12,969 Convertible notes — 201,240 Non-current portion of loans and borrowings 15,650 216,818 As at March 31 Particulars 2023 2024 Current liabilities Current portion of secured bank loans 764 1,117 Current portion of lease liabilities 2,632 3,689 Current portion of convertible notes 216,118 — Current portion of loans and borrowings 219,514 4,806 On February 9, 2021, the Company had issued USD 230,000 principal amount 0.00 % convertible senior notes (the "Notes") including USD 30,000 in aggregate principal amount of the Notes issued pursuant to the full exercise of the initial purchasers’ option to purchase additional Notes. The Notes are convertible based upon an initial conversion rate of 25.8035 of the Company’s ordinary shares, par value USD 0.0005 per share (the “ordinary shares”) per USD 1,000 principal amount of Notes (equivalent to a conversion price of approximately USD 38.75 per ordinary share). The Notes will mature on February 15, 2028 , unless earlier repurchased, redeemed or converted. The Notes will be convertible into ordinary shares, at the option of the holders, in integral multiples of USD 1,000 principal amount, at any time prior to the close of business on the second business day preceding February 15, 2028. Holders of the Notes have the right to require the Company to repurchase for cash all or part of their Notes on February 15, 2024 and February 15, 2026 (each, a “repurchase date”) at a repurchase price equal to 100 % of the principal amount of the Notes to be repurchased, plus accrued and unpaid special interest, if any, to, but excluding, the relevant repurchase date ("Repurchase Right"). The conversion rate will be subject to adjustment upon the occurrence of certain specified events, but will not be adjusted for accrued and unpaid special interest, if any. In addition, in connection with a make-whole fundamental change or following the Company’s delivery of a notice of tax redemption, the Company will, in certain circumstances, increase the conversion rate for a holder who elects to convert its Notes “in connection with” such make-whole fundamental change or a notice of tax redemption, as the case may be. Further, the Company may, at its option, redeem the Notes, in whole but not in part, following the occurrence certain tax law changes at a redemption price equal to 100 % of the principal amount of the Notes to be redeemed, plus accrued and unpaid special interest, if any, to, but excluding, the redemption date (unless the redemption date falls after a special interest record date but on or prior to the special interest payment date to which such special interest record date relates, in which case the Company will instead pay the full amount of accrued and unpaid special interest, if any, to the holder of record as of the close of business on such special interest record date, and the redemption price will be equal to 100% of the principal amount of the Notes to be redeemed). Upon the occurrence of a fundamental change, holders may require the Company to repurchase for cash all or any portion of their Notes at a fundamental change repurchase price equal to 100 % of the principal amount of the Notes to be repurchased, plus accrued and unpaid special interest, if any, to, but excluding, the fundamental change repurchase date. The Notes are general unsecured obligations of the Company. The Notes rank senior in right of payment to any of the Company’s indebtedness that is expressly subordinated in right of payment to the Notes, rank equal in right of payment to any of the Company’s unsecured indebtedness that is not so subordinated, are effectively subordinated in right of payment to any of the Company’s secured indebtedness to the extent of the value of the assets securing such indebtedness and are structurally junior to all indebtedness and other liabilities of the Company’s subsidiaries. The carrying amount of the liability component was calculated by measuring the fair value of a similar liability that does not have an associated conversion feature. The carrying amount of the equity component representing the conversion option was determined by deducting the fair value of the liability component from the initial proceeds and recorded as equity component of convertible notes in equity. The resulting discount, together with the allocated issuance costs, were accreted at an effective interest rate of 7.39 % over the period from the issuance date to February 15, 2024, the earliest put date of the Notes representing the first date on which the amount could be required to be paid to the Notes holders. On January 17, 2024, the Company notified holders of the Notes, of the right, at the option such holder, to require the Company to repurchase at par all of such holder’s Notes or any portion thereof that is an integral multiple of USD 1,000 principal amount for cash on February 15, 2024, or the Repurchase Right, if properly tendered by the holders subject to the terms and conditions set forth. However, no notes were tendered for repurchase. The next repurchase date will be February 15, 2026 as per the agreement. Consequent to aforementioned event, the Company has adjusted the gross carrying amount of the Notes at the present value of the estimated future contractual cash flows that are discounted up to next repurchase date at the original effective interest rate to reflect actual and revised estimated contractual cash flows. The difference of USD 30,578 between the gross carrying amount as at February 15, 2024 and revised gross carrying amount is recognised in statement of profit or loss as reversal of finance cost, being change in carrying value of financial liabilities measured at amortised cost during the year ended March 31, 2024. The revised carrying amount of the Notes will be accreted up to the principal amount over a remaining period of 1.88 years representing the next date on which the amount could be required to be paid to the Notes holders. Terms and repayment schedule of outstanding loans, lease liabilities and convertible notes: As at March 31, As at March 31, Particulars Currency Interest rate Year of Original Carrying Original Carrying Secured bank loans INR 7 %- 10 % 2023 - 2029 3,397 2,667 4,961 3,726 Lease liabilities Multiple 3 %- 12 % 2023 - 2028 38,791 16,379 42,536 16,658 Convertible notes USD 7.39 % 2026 230,000 216,118 230,000 201,240 The bank loans are secured over motor vehicles with a carrying amount of USD 4,184 as at March 31, 2024 (March 31, 2023: USD 3,014 ). The information related to contractual maturities of lease liabilities is disclosed in note 34. Credit facilities The Group has fund based limits with various banks amounting to USD 25,897 as at March 31, 2024 (March 31, 2023: USD 49,203 ). Additionally, in order to increase statement of financial position flexibility and provide a back-up source of liquidity for any contingencies or investment opportunities, the Group has secured credit and guarantee facilities of USD 70,000 from an affiliate of Group's largest shareholder. As at March 31, 2024, the Group has drawn Nil (March 31, 2023: Nil) against these limits. As at March 31, 2024, the Group has non-fund based limits of USD 58,281 (March 31, 2023: USD 39,620 ) for bank guarantees, primarily in favour of International Air Transport Association (“IATA”) and other suppliers from various banks, against any payment default by the Company. Against these limits, the Group has pledged certain bank balances, term deposits, property, plant and equipment [excluding land, building, motor vehicles and buildings (right of use)] and trade receivables ("security") of USD 129,353 (March 31, 2023: USD 107,683 ) of various subsidiaries. However, in case of default, enforcement of security is limited to the extent of amount due against withdrawn limits. As at March 31, 2024 and March 31, 2023, the Parent Company has issued guarantees to banks in respect of credit facilities granted to MakeMyTrip (India) Private Limited. Reconciliation of movements of liabilities to cash flows arising from financing activities: Changes in cash flows from financing activities Liabilities Secured bank loans Lease liabilities Convertible Notes Total Balance as at April 1, 2021 735 15,646 187,574 203,955 Proceeds from bank loans 1,169 — — 1,169 Repayment of bank loans ( 479 ) — — ( 479 ) Additions to lease liabilities — 1,804 — 1,804 Adjustment due to modifications — ( 1,053 ) — ( 1,053 ) Payment of lease liabilities — ( 1,771 ) — ( 1,771 ) Interest accrued 78 1,569 13,666 15,313 Interest paid ( 78 ) ( 1,569 ) — ( 1,647 ) Effect of change in foreign exchange rates ( 33 ) ( 674 ) — ( 707 ) Balance as at March 31, 2022 1,392 13,952 201,240 216,584 Proceeds from bank loans 2,168 — — 2,168 Repayment of bank loans ( 749 ) — — ( 749 ) Acquired through business combination — 199 — 199 Additions to lease liabilities — 7,255 — 7,255 Adjustment due to modifications — ( 1,435 ) — ( 1,435 ) Payment of lease liabilities — ( 2,415 ) — ( 2,415 ) Interest accrued 189 1,554 14,878 16,621 Interest paid ( 189 ) ( 1,554 ) — ( 1,743 ) Effect of change in foreign exchange rates ( 144 ) ( 1,177 ) — ( 1,321 ) Balance as at March 31, 2023 2,667 16,379 216,118 235,164 Proceeds from bank loans 2,114 — — 2,114 Repayment of bank loans ( 1,009 ) — — ( 1,009 ) Acquired through business combination — 115 — 115 Additions to lease liabilities — 3,540 — 3,540 Adjustment due to modification/change in estimate — ( 26 ) ( 30,578 ) ( 30,604 ) Payment of lease liabilities — ( 3,105 ) — ( 3,105 ) Interest accrued 266 1,783 15,700 17,749 Interest paid ( 266 ) ( 1,783 ) — ( 2,049 ) Effect of change in foreign exchange rates ( 46 ) ( 245 ) — ( 291 ) Balance as at March 31, 2024 3,726 16,658 201,240 221,624

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Mar. 31, 2024
Other Current Liabilities [Abstract]
Other Current Liabilities	29) OTHER CURRENT LIABILITIES As at March 31 Particulars 2023 2024 Statutory liabilities 18,750 26,820 Employee related payables 6,929 8,467 Refund due to customers 34,025 45,870 Deferred income 279 105 Other liabilities (related to Hotel Travel Group) (refer note 14) 4,320 — Other liabilities (related to business combination) (refer note 7 (a)) 4,855 — Total 69,158 81,262

Other Non-current Liabilities

Other Non-current Liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Non Current Liabilities [Abstract]
Other Non-current Liabilities	30) OTHER NON-CURRENT LIABILITIES As at March 31 Particulars 2023 2024 Deferred income 77 5 Other liabilities (related to business combination) (refer note 7 (c) and 7 (d)) 4,513 12,438 Total 4,590 12,443

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	31) TRADE AND OTHER PAYABLES As at March 31 Particulars 2023 2024 Trade payables 45,748 67,054 Accrued expenses 44,032 51,494 Total 89,780 118,548 The Group's exposure to currency and liquidity risk related to trade and other payables is disclosed in note 5 and 34 .

Employee Benefits

Employee Benefits	12 Months Ended
	Mar. 31, 2024
Disclosure Of Employee Benefit Plan [Abstract]
Employee Benefits	32) EMPLOYEE BENEFITS As at March 31 Particulars 2023 2024 Net defined benefit liability 7,090 9,316 Other long term employee benefit (liability for compensated absences) 1,796 2,346 Total employee benefit liabilities 8,886 11,662 As at March 31 Particulars 2023 2024 Present value of unfunded obligation 7,090 9,316 Total 7,090 9,316 Defined Benefit Plan The Group’s gratuity scheme for the employees of its Indian subsidiaries is a defined benefit plan. The plan in Q2T is funded, whereas plan for the rest of Indian subsidiaries are unfunded. Gratuity is paid as a lump sum amount to employees at retirement or termination of employment at an amount based on the respective employee’s eligible salaries and the years of employment with the Group. A. Movement in the net defined benefit liability The following table shows a reconciliation from the opening balances to the closing balances for the net defined liability and its components: Particulars Defined benefit Fair value of plan Net defined benefit As at March 31 As at March 31 As at March 31 2023 2024 2023 2024 2023 2024 Balance as at April 1 7,457 7,245 ( 199 ) ( 155 ) 7,258 7,090 Acquired through business combination (refer note 7(b), 7 (c) and 7 (d)) 115 95 — — 115 95 Included in profit or loss Current service cost 1,133 1,180 — — 1,133 1,180 Past service cost (credit) — ( 307 ) — — — ( 307 ) Interest cost (income) 394 492 ( 11 ) ( 11 ) 383 481 1,527 1,365 ( 11 ) ( 11 ) 1,516 1,354 Included in other comprehensive income Remeasurement loss (gain) : -Actuarial loss (gain) arising from : -demographic assumptions ( 9 ) 854 — — ( 9 ) 854 -financial assumptions ( 327 ) 17 — — ( 327 ) 17 -experience adjustment ( 130 ) 340 — — ( 130 ) 340 -Return on plan assets excluding interest income — — ( 2 ) 1 ( 2 ) 1 ( 466 ) 1,211 ( 2 ) 1 ( 468 ) 1,212 Effects of movement in foreign exchange rates ( 609 ) ( 118 ) 15 3 ( 594 ) ( 115 ) Other Contribution by employer — — ( 1 ) ( 2 ) ( 1 ) ( 2 ) Benefits paid ( 779 ) ( 331 ) 43 13 ( 736 ) ( 318 ) Balance as at March 31 7,245 9,467 ( 155 ) ( 151 ) 7,090 9,316 Represented by: As at March 31 Particulars 2023 2024 Present value of defined benefit obligation 7,245 9,467 Less: fair value of plan assets ( 155 ) ( 151 ) Net defined benefit liability 7,090 9,316 During the year ended March 31, 2024, the gratuity plan for the employees was amended for revision in the underlying ceiling limits. B. Actuarial assumptions Principal actuarial assumptions are given below: As at March 31 Particulars 2023 2024 Discount rate (per annum) 7.00 %- 7.20 % 6.90 %- 7.00 % Future salary growth (per annum) 5.00 %- 11.00 % 7.00 %- 11.00 % Withdrawal rate 5.00 %- 25.00 % 5.00 %- 25.00 % Retirement age (years) 58 - 65 58 - 65 Assumptions regarding future mortality rates are based on Indian Assured Lives Mortality (2006-08) Ultimate as published by Insurance Regulatory and Development Authority (IRDA). The actuarial valuation is carried out half yearly by an independent actuary. The discount rate used for determining the present value of obligation under the defined benefit plan is determined by reference to market yields at the end of the reporting period on Indian Government Bonds. The currency and the term of the government bonds is consistent with the currency and term of the defined benefit obligation. The future salary growth rate takes into account inflation, seniority, promotion and other relevant factors on long-term basis. The methods and types of assumptions used in preparing the sensitivity analysis did not change compared to the prior period. C. Sensitivity analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: Particulars For the year ended For the year ended Increase Decrease Increase Decrease Discount rate ( 1 % movement) ( 269 ) 292 ( 560 ) 630 Future salary growth ( 1 % movement) 281 ( 266 ) 594 ( 542 ) Withdrawal rates ( 5 %- 10 % movement) ( 514 ) 883 ( 884 ) 1,853 D. Plan assets Plan assets comprise the following: As at March 31 Particulars 2023 2024 Funds managed by the insurer 100 % 100 % E. Description of plan characteristics The Gratuity scheme is a final salary defined benefit plan that provides for a lump sum payment made on exit either by way of retirement, death, disability or voluntary withdrawal. The benefits are defined on the basis of final salary and the period of service and paid as lump sum at exit. F. Description of plan associated risks 1. Interest rate risk : The defined benefit obligation calculated uses a discount rate based on government bonds. If bond yields fall, the defined benefit obligation will tend to increase. 2. Salary inflation risk : Higher than expected increases in salary will increase the defined benefit obligation. 3. Demographic risk : This is the risk of variability of results due to unsystematic nature of decrements that include mortality, withdrawal, disability and retirement. The effect of these decrements on the defined benefit obligation is not straight forward and depends upon the combination of salary increase, discount rate and vesting criteria. It is important not to overstate withdrawals because in the financial analysis the retirement benefit of a short career employee typically costs less per year as compared to a long service employee. G. Expected benefit payments for the year ending: Amount March 31, 2025 1,211 March 31, 2026 1,150 March 31, 2027 1,337 March 31, 2028 2,127 March 31, 2029 1,786 Thereafter 9,898 H. The Group expects to pay USD 38 in contributions to its defined benefit plans in the next annual reporting period. I. The weighted average duration of the defined benefit obligation is 3 - 8 years (March 31, 2023: 3.5 - 8 years).

Share Based Payment

Share Based Payment	12 Months Ended
	Mar. 31, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share Based Payment	33) SHARE BASED PAYMENT Description of the share based payment arrangements Share Option Programs (Equity-Settled) a) Share Incentive Plan i) Restricted Share Units (RSUs) In 2010, the Group approved a share incentive plan in Mauritius, named the MakeMyTrip 2010 Share Incentive Plan (“Share Incentive Plan”). During the years ended March 31, 2022, 2023 and 2024, the Group granted restricted share units, or RSUs, under the plan to eligible employees. Each restricted share unit represents the right to receive one common share. The fair value of each restricted share unit is the market price of one common share of the Group on the date of grant. Terms and Conditions of the RSUs The terms and conditions relating to the RSUs grants under this Share Incentive Plan are given below : Grant details Number of Vesting Contractual RSUs granted during the year ended March 31, 2022 2,413,442 Refer notes 4 – 9 years RSUs granted during the year ended March 31, 2023 1,455,554 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2024 829,578 Refer notes 4 – 8 years Notes: Of the RSUs granted during the year ended March 31, 2024: - Nil (March 31, 2023: Nil and March 31, 2022: 2,529 ) RSUs have graded vesting over 4 years : 10 % on the expiry of 12 months from the grant date , 20 % on the expiry of 24 months from the grant date , 30 % on the expiry of 36 months from the grant date , 40 % on the expiry of 48 months from the grant date . - 571,784 (March 31, 2023: 1,120,117 and March 31, 2022: 1,072,635 ) RSUs have graded vesting over 4 years : 25 % on the expiry of 12 months from the grant date , 25 % on the expiry of 24 months from the grant date , 25 % on the expiry of 36 months from the grant date , 25 % on the expiry of 48 months from the grant date . - Nil (March 31, 2023: Nil and March 31, 2022: 564,541 ) RSUs have graded vesting over 5 years : 20 % on the expiry of 12 months from the grant date , 20 % on the expiry of 24 months from the grant date , 20 % on the expiry of 36 months from the grant date , 20 % on the expiry of 48 months from the grant date , 20 % on the expiry of 60 months from the grant date . - Nil (March 31, 2023: Nil and March 31, 2022: 547,060 ) RSUs have 100% vesting on September 30, 2024 , Nil (March 31, 2023: 335,274 and March 31, 2022: Nil ) RSUs have 100 % vesting on September 30, 2025 and 209,731 (March 31, 2023: Nil and March 31, 2022: 225,816 ) RSUs have 100% vesting on September 30, 2026 . Further, the Group's estimate of the number of shares to be issued is adjusted upward or downward based upon the probability of achievement of the factors like Group performance (revenue, profit and gross merchandise value) of next three financial years and service condition. Maximum shares the employees are eligible to receive under this scheme are 150 % of the total RSUs granted. - 48,063 (March 31, 2023: 163 and March 31, 2022: 861 ) RSUs were fully vested on the grant date. - These RSUs can be exercised within a period of 48 months from the date of vesting or within a period of 6 months from the date of termination of employment, whichever is earlier. The number and weighted average exercise price of RSUs under share incentive plan are as follows: Weighted Number Weighted Number Weighted Number For the year ended March 31 Particulars 2022 2022 2023 2023 2024 2024 Outstanding at the beginning of the year 0.0005 5,979,731 0.0005 7,445,641 0.0005 7,773,744 Granted during the year 0.0005 2,413,442 0.0005 1,455,554 0.0005 829,578 Forfeited and expired during the year 0.0005 ( 424,405 ) 0.0005 ( 369,630 ) 0.0005 ( 178,993 ) Exercised during the year 0.0005 ( 523,127 ) 0.0005 ( 757,821 ) 0.0005 ( 3,383,113 ) Outstanding at the end of the year 0.0005 7,445,641 0.0005 7,773,744 0.0005 5,041,216 Exercisable at the end of the year 0.0005 3,869,396 0.0005 4,327,478 0.0005 2,234,132 The grant date fair value of RSUs granted during the year is in the range of USD 24.00 to USD 55.42 (March 31, 2023: USD 24.25 to USD 32.62 and March 31, 2022: USD 24.16 to USD 32.97 ). The RSUs outstanding at March 31, 2024 have an exercise price per share of USD 0.0005 (March 31, 2023: USD 0.0005 and March 31, 2022: USD 0.0005 ) and a weighted average contractual life of 4.3 years (March 31, 2023: 3.9 years and March 31, 2022: 4.3 years). During the year ended March 31, 2024, share based payment expense recognized under personnel expenses (refer note 13) amounted to USD 36,936 (March 31, 2023: USD 34,651 and March 31, 2022: USD 32,921 ) for the RSUs granted under the Share Incentive Plan. ii) Employee Stock Options (ESOPs) In 2010, the Group approved a share incentive plan in Mauritius, named the MakeMyTrip 2010 Share Incentive Plan (“Share Incentive Plan”). Each ESOP represents the right to receive one hundred common equity shares of the Group . No options were granted during the years ended March 31, 2022, 2023 and 2024, respectively. The number and weighted average exercise price of ESOPs under share incentive plan are as follows: Weighted Number Weighted Number Weighted Number For the year ended March 31 Particulars 2022 2022 2023 2023 2024 2024 Outstanding at the beginning of the year 2,229 19,489 2,229 19,489 2,229 18,502 Forfeited and expired during the year 2,229 — 2,229 — 2,229 — Exercised during the year 2,229 — 2,229 ( 987 ) 2,229 ( 2,689 ) Outstanding at the end of the year 2,229 19,489 2,229 18,502 2,229 15,813 Exercisable at the end of the year 2,229 12,949 2,229 18,502 2,229 15,813 The ESOPs outstanding at March 31, 2024 have an exercise price per option of USD 2,229 (March 31, 2023: USD 2,229 and March 31, 2022: USD 2,229 ) and a weighted average contractual life of 1.4 years (March 31, 2023: 2.4 years and March 31, 2022: 3.4 years). During the year ended March 31, 2024, share based payment expense recognized under personnel expenses (refer note 13) amounted to Nil (March 31, 2023: USD 966 and March 31, 2022: USD 3,724 ) for the ESOPs granted under the Share Incentive Plan. b) Employee Stock Option Plan 2015 ("Simplotel Plan 2015") Simplotel, one of the Group’s subsidiary (refer note 7 (c)), approved a share option plan in India, named the Employees Stock Option Plan 2015, hereinafter referred as "Simplotel Plan 2015" in the year ended March 31, 2015. During the year ended March 31, 2024, 192 Simplotel Employee Stock Options ("Simplotel ESOP") (March 31, 2023: Nil ) were granted to employees. Each Simplotel ESOP represents the right to receive one equity share of Simplotel. The number and weighted average exercise price of employee stock options under the ESOP Plan 2015 are as follows: Weighted Number Weighted Number For the year ended March 31 For the year ended March 31 Particulars 2023 2023 2024 2024 Outstanding at beginning of the year 0.12 1,073 0.12 1,065 Granted during the year — — 0.12 192 Forfeited and expired during the year — ( 8 ) 0.12 ( 55 ) Outstanding at the end of the year 0.12 1,065 0.12 1,202 Exercisable at the end of the year 0.12 947 0.12 949 Inputs for Measurement of Grant Date Fair Values of Simplotel ESOP Plan For the year ended March 31, 2024 Fair value of ESOP and assumptions Share price at grant date (USD) 442.90 Fair value at grant date (USD) 442.90 Exercise price (USD) 0.12 Expected volatility 46.50 % Expected term 6 years Expected dividends — Risk-free interest rate 7.60 % 192 Simplotel ESOPs have graded vesting over 4 years : 10 % will vest on completion of one year from the grant date, remaining Simplotel ESOPs will equally vest quarterly thereafter in the remaining 3 years in the ratio 20 % in second year, 30 % in third year and 40 % in fourth year from the date of grant. The Simplotel ESOPs outstanding at March 31, 2024 have an exercise price per Simplotel ESOP of USD 0.12 (March 31, 2023: 0.12 ). The weighted average contractual life of the Simplotel ESOPs granted under this plan is 10 years. During the year ended March 31, 2024, share based payment expense recognized under personnel expenses (refer note 13) amounted to USD 1 (March 31, 2023: USD 26 ), for the Simplotel ESOPs granted under Simplotel Plan 2015. c) Book My Forex Employees Stock Option Plan, 2022 ("BMF Plan 2022") BMF, one of the Group’s subsidiary (refer note 7 (b)), approved a plan in India, named the Book My Forex Employees Stock Option Plan, 2022, hereinafter referred as "BMF Plan 2022" in the year ended March 31, 2022. During the year ended March 31 2024, 2,490 BMF Employee Stock Options ("BMF ESOPs") (March 31, 2023: Nil ) were granted to employees. Each BMF ESOP represents the right to receive one equity share of BMF. The number and weighted average exercise price of BMF ESOPs under the BMF Plan 2022 are as follows: Weighted Number For the year ended March 31 Particulars 2024 2024 Outstanding at beginning of the year — — Granted during the year 0.12 2,490 Outstanding at the end of the year 0.12 2,490 Exercisable at the end of the year — — Inputs for Measurement of Grant Date Fair Values of BMF Plan 2022 For the year ended March 31, 2024 Fair value of ESOP and assumptions Share price at grant date (USD) 16.65 Fair value at grant date (USD) 16.65 Exercise price (USD) 0.12 Expected volatility 46.40 % Expected term 6 years Expected dividends — Risk-free interest rate 7.32 % Notes: Of the BMF ESOPs granted during the year ended March 31, 2024: - 1,992 BMF ESOPs have graded vesting over 2 years : 50 % will vest on completion of one year from the grant date and remaining 50 % will vest on completion of two years from the grant date. - 498 BMF ESOPs have graded vesting over 3 years : one third each will vest on completion of one, two and three years from the grant date respectively. The BMF ESOPs outstanding at March 31, 2024 have an exercise price per BMF ESOP of USD 0.12 . The weighted average contractual life of the BMF ESOPs granted under this plan is 10.6 years. During the year ended March 31, 2024, share based payment expense recognized under personnel expenses (refer note 13) amounted to USD 26 for the BMF ESOPs granted under BMF Plan 2022. d) 2013 Employee Stock Option Plan ("Savaari Plan 2013") Savaari, one of the Group’s subsidiary (refer note 7 (d)), approved a share option plan in India, named the 2013 Employee Stock Option Plan, hereinafter referred as "Savaari Plan 2013" during the year ended March 31, 2013. Each Savaari ESOP represents the right to receive one equity share of Savaari. No Savaari ESOPs were granted during the year ended March 31, 2024. The number and weighted average exercise price of Savaari ESOPs under the Savaari Plan 2013 are as follows: Weighted Number For the Year ended March 31 Particulars 2024 2024 Outstanding at the date of acquisition (refer note 7 (d)) 0.01 30,710 Forfeited and expired during the year 0.01 ( 25 ) Outstanding at the end of the year 0.01 30,685 Exercisable at the end of the year 0.01 30,637 The Savaari ESOPs outstanding at March 31, 2024 have an exercise price per Savaari ESOP of USD 0.01 . The weighted average contractual life of the Savaari ESOPs granted under this plan is 6.1 years. During the year ended March 31, 2024, share based payment expense recognized under personnel expenses (refer note 13) amounted to USD *, for the Savaari ESOPs granted under Savaari Plan 2013. * less than 1

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	34) FINANCIAL INSTRUMENTS Credit Risk Exposure to Credit Risk The carrying amount of financial assets and contract assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was : As at March 31 Particulars 2023 2024 Contract assets — 253 Trade and other receivables 75,026 99,646 Receivable from related party 49 24 Term deposits 202,674 280,688 Cash and cash equivalents (except cash in hand) 283,938 326,907 Total 561,687 707,518 The cash and cash equivalents and term deposits are mainly held with banks, which are rated A+, AAA, AA-, A-, BBB-, BB+ and BB- based on rating agency Fitch ratings. The Group considers that its cash and cash equivalents and term deposits have low credit risk based on the external credit ratings of the counterparties. The maximum exposure to credit risk for contract assets and trade and other receivables at the reporting date, categorised by type of counterparty was: As at March 31 Particulars 2023 2024 Airlines 18,617 28,549 Retail customers 1,301 1,856 Corporate customers 35,079 48,465 Deposit with hotels and others 8,260 9,804 Others 11,769 11,225 Total 75,026 99,899 Impairment Losses The Group uses a provision matrix to compute the expected credit loss allowance for contract assets and trade and other receivables. The provision matrix takes into account available external and internal credit risk factors such as credit default and the Group's historical experience with customers. The age of contract assets and trade and other receivables at the reporting date was : As at March 31 2023 2024 Particulars Gross Impairment Gross Impairment Not past due 39,796 — 55,815 — Past due 0-30 days 18,417 — 25,361 — Past due 30-120 days 12,446 — 14,606 — More than 120 days 6,981 2,614 7,316 3,199 Total 77,640 2,614 103,098 3,199 The movement in the allowance for impairment in respect of contract assets and trade and other receivables during the year was as follows : For the year ended Particulars 2023 2024 Balance at the beginning of the year 2,812 2,614 Allowance for impairment 349 837 Reversal of allowance for impairment ( 165 ) — Amounts written off against the allowance ( 195 ) ( 201 ) Effects of movement in exchange rate ( 187 ) ( 51 ) Balance at the end of the year 2,614 3,199 Allowance for impairment mainly represents amounts due from airlines and corporate customers. Based on historical experience, the Group believes that no impairment allowance is necessary, apart from above, in respect of contract assets and trade and other receivables. Liquidity risk The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements : As at March 31, 2023 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying Contractual 6 months 6 -12 1 -2 2 -5 More than Convertible notes 216,118 230,000 — 230,000 — — — Lease liabilities 16,379 21,549 2,342 2,046 4,272 11,124 1,765 Secured bank loans 2,667 3,077 485 462 850 1,279 1 Trade and other payables 89,780 89,780 89,780 — — — — Other liabilities (related to business combinations) 9,368 10,479 5,071 — — 5,408 — Other liabilities (related to Hotel Travel Group) 4,320 4,320 4,320 — — — — Refund due to customers 34,025 34,025 34,025 — — — — Total 372,657 393,230 136,023 232,508 5,122 17,811 1,766 Notes: * Represents undiscounted cash flows of interest and principal As at March 31, 2024 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying Contractual 6 months 6 -12 1 -2 2 -5 More than Convertible notes 201,240 230,000 — — 230,000 — — Lease liabilities 16,658 20,689 2,790 2,601 5,345 9,953 — Secured bank loans 3,726 4,325 710 682 1,230 1,703 ^ Trade and other payables 118,548 118,548 118,548 — — — — Other liabilities (related to business combinations) 12,438 12,438 — — — 12,438 — Refund due to customers 45,870 45,870 45,870 — — — — Total 398,480 431,870 167,918 3,283 236,575 24,094 — Notes: ^ less than 1 * Represents undiscounted cash flows of interest and principal The balanced view of liquidity and financial indebtedness (excluding lease liabilities) is stated in the table below: As at March 31 Particulars 2023 2024 Cash and cash equivalents 284,018 327,065 Term deposits 202,674 280,688 Loans and borrowings ( 218,785 ) ( 204,966 ) Net cash position 267,907 402,787 In order to achieve Group's objective to maintain sufficient liquidity to meet its liabilities when they are due, the Group has availed various credit facilities (refer note 28). Currency Risk Exposure to Currency Risk The Group is exposed to currency risk to the extent that there is a mismatch between the currencies in which sales, purchase of services and borrowings are denominated and the respective functional currencies of Group companies. The functional currencies of Group companies are primarily the INR, USD and AED. The currencies in which these transactions are primarily denominated are INR, USD and AED. The Group’s exposure to foreign currency risk was based on the following amounts as at the reporting dates (in equivalent USD): Between USD and INR As at March 31 Particulars 2023 2024 Trade and other receivables 3,411 2,629 Trade and other payables ( 212,192 ) ( 218,083 ) Cash and cash equivalents * 5 Net exposure ( 208,781 ) ( 215,449 ) * less than 1 Between AED and INR As at March 31 Particulars 2023 2024 Trade and other receivables 35,336 41,381 Trade and other payables ( 664 ) ( 1,923 ) Cash and cash equivalents 14 38 Net exposure 34,686 39,496 Between INR and AED As at March 31 Particulars 2023 2024 Trade and other receivables 83,572 82,449 Net exposure 83,572 82,449 The following significant exchange rates applied during the year: Average exchange rate per unit Reporting date rate per unit Financial Year As at March 31 2022-23 2023-24 2023 2024 INR to USD 0.0125 0.0121 0.0122 0.0120 INR to AED 0.0458 0.0444 0.0447 0.0441 AED to INR 21.8559 22.5401 22.3716 22.6913 Sensitivity Analysis Any change in the exchange rate of USD or AED against currencies other than INR is not expected to have significant impact on the Group’s profit or loss. Accordingly, a 10 % appreciation of the USD or AED against the INR and INR against AED would have impact on profit or loss by the amounts shown below. This analysis is based on foreign currency exchange rate variances that the Group considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variables remain constant . For the year ended Particulars 2023 2024 Profit or loss 10% strengthening of USD against INR ( 20,878 ) ( 21,545 ) 10% strengthening of AED against INR 3,469 3,950 10% strengthening of INR against AED 8,357 8,245 A 10 % depreciation of the USD or AED against INR and INR against AED, would have had the equal but opposite effect on the above currency to the amounts shown above, on the basis that all other variables remain constant . Interest Rate Risk The Group does not account for any fixed rate financial assets and liabilities at fair value through profit or loss. Therefore, a change in interest rates at the reporting date would not affect profit or loss. The Group does not have any variable rate interest bearing financial instruments, hence there is no risk relating to change in interest rates. Fair values Fair Values versus Carrying Amounts The fair values of financial assets and liabilities, together with the carrying amounts shown in the statement of financial position, are as follows : As at March 31, 2023 As at March 31, 2024 Note Carrying amount Fair value Carrying amount Fair value Financial assets measured at fair value Other investments - equity securities (FVOCI) 9 452 452 452 452 Other investments - equity securities (FVTPL) 9 591 591 591 591 Other investments - other securities (FVTPL) 9 149 149 242 242 1,192 1,192 1,285 1,285 Financial assets not measured at fair value Trade and other receivables 21 75,026 75,026 99,646 99,646 Term deposits 23 202,674 202,674 280,688 280,688 Cash and cash equivalents 22 284,018 284,018 327,065 327,065 Receivable from related party 24 49 49 24 24 Other investments - other securities 9 76 76 76 76 561,843 561,843 707,499 707,499 Financial liabilities measured at fair value Other liabilities (related to business combination) 29,30 9,368 9,368 12,438 12,438 9,368 9,368 12,438 12,438 Financial liabilities not measured at fair value (amortised cost) Secured bank loans 28 2,667 2,667 3,726 3,726 Trade and other payables 31 89,780 89,780 118,548 118,548 Refund due to customers 29 34,025 34,025 45,870 45,870 Other liabilities (related to Hotel Travel Group) 29 4,320 4,320 — — Convertible notes 28 216,118 212,189 201,240 197,698 346,910 342,981 369,384 365,842 The fair value measurements of financial assets and liabilities reported above have been categorized as Level 1 and Level 3 fair values based on the inputs to the valuation techniques used. Fair value of trade and other receivables, term deposits, cash and cash equivalents, receivable from related party, other liabilities (related to Hotel Travel Group), trade and other payables and refund due to customers reasonably approximates to its carrying amount. The fair value of convertible notes is determined using discounted cash flows. The valuation model considers the present value of expected payments, discounted using a risk-adjusted discount rate. Fair value hierarchy The table below analyses financial instruments carried at fair value, by valuation method. The different levels have been defined as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or 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: inputs for the asset or liability that are not based on observable market data (unobservable inputs). As at March 31, 2023 Particulars Level 1 Level 2 Level 3 Total Other investments - equity securities (FVOCI) — — 452 452 Other investments - equity securities (FVTPL) — — 591 591 Other investments - other securities (FVTPL) 149 — — 149 Total 149 — 1,043 1,192 Other liabilities (related to business combinations) — — 9,368 9,368 Total — — 9,368 9,368 As at March 31, 2024 Particulars Level 1 Level 2 Level 3 Total Other investments - equity securities (FVOCI) — — 452 452 Other investments - equity securities (FVTPL) — — 591 591 Other investments - other securities (FVTPL) 242 — — 242 Total 242 — 1,043 1,285 Other liabilities (related to business combinations) — — 12,438 12,438 Total — — 12,438 12,438 There were no transfers between Level 1, Level 2 and Level 3 during the year. The following tables shows a reconciliation from the opening balances to the closing balances for fair value measurement in Level 3 of the fair value hierarchy: As at March 31, 2023 Particulars Other Other Other investments (equity securities - FVTPL) Opening balances 10,075 452 3,412 Acquired in business combinations (refer note 7 (c)) 4,411 — — Total gains and losses recognized in: —profit or loss 673 — ( 2,821 ) —other comprehensive income (loss) -net change in fair value ( 858 ) — — -effect of movements in foreign exchange rates 102 — — Payment during the period (refer note 7 (a)) ( 5,035 ) — — Closing balances 9,368 452 591 As at March 31, 2024 Particulars Derivative Other Other Other investments (equity securities - FVTPL) Opening balances — 9,368 452 591 Acquired in investment in equity accounted investee 5,084 — — — Acquired in business combinations (refer note 7 (d)) — 7,311 — — Total gains and losses recognized in: —profit or loss 115 215 — — —other comprehensive income (loss) -effect of movements in foreign exchange rates — ( 207 ) — — —equity — 3,178 — — Payment during the period (refer note 7 (a)) — ( 7,427 ) — — Derecognition on discontinuation of equity accounted investment (refer note 7 (d)) ( 5,199 ) — — — Closing balances — 12,438 452 591 Valuation Techniques and significant unobservable inputs The following tables show the valuation techniques used in measuring Level 3 fair values as at March 31, 2023 and March 31, 2024, as well as the significant unobservable inputs used. Financial Instruments measured at fair value: Type Valuation technique Significant Inter- relationship Other investments - equity securities (FVTPL) Market comparison technique: The valuation model is based on market multiple derived from quoted prices of companies comparable to the investee. Net revenue multiple: 3.7 - 4.8 (March 31, 2023: 3.7 - 4.8 ) The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Q2T Discounted cash flows: The valuation model considers the present value of the expected future payments, discounted using a risk-adjusted discount rate. Expected cash flows: March 31, 2023: USD 5,071 10.2 % The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Simplotel Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, revenue and earnings before interest, tax, depreciation and amortisation (EBITDA). Volatility: 23.8 % - 53.5 % (March 31, 2023: 25.3 % - 58.5 %) 7.13 % (March 31, 2023: 7.25 %) 22.0 % (March 31, 2023: 19.7 %) 4,907 (March 31, 2023: USD 5,442 ) 265 ) (March 31, 2023: USD ( 48 )) The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Savaari Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, net revenue, servicing margin, profit before tax and financial parameters. Volatility: 31.2 % - 45.0 % 7.17 % 17.0 %- 20.8 % 6,361 - USD 9,674 1,790 - USD 2,648 1.037 - USD 2,434 4,883 - USD 7,064 The estimated fair value would increase (decrease) if: Financial Instruments not measured at fair value: Type  Valuation technique  Significant unobservable inputs Other financial assets and liabilities*  Discounted cash flows  Not applicable Notes: * Other financial assets include trade and other receivables, term deposits, cash and cash equivalents, receivable from related party and other investments-other securities. Other financial liabilities include secured bank loans, trade and other payables, refund due to customers, convertible notes, other liabilities (related to Hotel Travel Group) and lease liabilities . Sensitivity Analysis Other investments – equity securities (FVTPL) For the fair values of other investments - equity securities (FVTPL), reasonably possible changes of 100 basis points at the reporting date to the significant unobservable input, holding other inputs constant, would have the following effects : For the year ended For the year ended Profit or loss Profit or loss Increase Decrease Increase Decrease Net revenue multiple 4 ( 4 ) 4 ( 4 ) Other liabilities (related to business combination) - Q2T For the fair values of other liabilities (related to business combinations), reasonably possible changes of 100 basis points at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects : For the year ended Profit or loss Increase Decrease Risk adjusted discount rate ( 17 ) 18 Other liabilities (related to business combination) - Simplotel For the fair values of other liabilities (related to business combinations), reasonably possible changes in significant unobservable inputs at the reporting date, holding other inputs constant, would have the following effects: For the year ended For the year ended Equity Equity Increase Decrease Increase Decrease Volatility ( 1 % Movement) 20 ( 22 ) 10 ( 10 ) Risk free interest rate ( 1 % Movement) ( 17 ) 16 ( 8 ) 8 Discount rate ( 0.5 % Movement) ( 39 ) 40 ( 26 ) 26 Revenue for 12 months ended September 30, 2025 ( 1 % Movement) 38 ( 38 ) 42 ( 42 ) Other liabilities (related to business combination) - Savaari For fair values of other liabilities (related to business combinations), reasonably possible changes in significant unobservable inputs at the reporting date, holding other inputs constant, would have the following effects: For the year ended Equity Increase Decrease Volatility ( 1 % Movement) ( 17 ) 16 Risk free interest rate ( 1 % Movement) ( 120 ) 123 Discount rate ( 0.5 % Movement) ( 12 ) ( 43 ) Net revenue ( 1 % Movement) 26 ( 26 ) Servicing margin ( 1 % Movement) 15 ( 15 ) Profit before tax ( 1 % Movement) 10 ( 10 ) Financial parameters ( 0.25 % Movement) 197 ( 124 )

Capital Commitments

Capital Commitments	12 Months Ended
	Mar. 31, 2024
Capital commitments [abstract]
Capital Commitments	35) CAPITAL COMMITMENTS Estimated amount of contracts remaining to be executed on capital account and not provided for (net of advances) aggregate to USD 455 as at March 31, 2024 (March 31, 2023: USD 266 ) .

Leases

Leases	12 Months Ended
	Mar. 31, 2024
Presentation of leases for lessee [abstract]
Leases	36) LEASES Leases as lessee The Group leases properties for offices. The lease typically runs for a period of 1-12 years. Some leases also include common area maintenance charges along with monthly rentals. Information about leases for which the Group is a lessee is presented below: i) Right-of-use assets The Group presents right-of-use assets that do not meet the definition of investment property as 'property, plant and equipment' with the same line item as it presents underlying assets of the same nature that it owns (refer note 18) . As at March 31 2023 2024 Opening balance 11,618 13,931 Additions to right-of-use assets 7,530 3,792 Acquired through business combination (refer note 7(b), 7 (c) and 7 (d)) 202 109 Derecognition of right-of-use assets ( 1,245 ) ( 22 ) Depreciation charged during the year ( 3,220 ) ( 3,767 ) Effect of movements in foreign exchange rates ( 954 ) ( 198 ) Closing Balance 13,931 13,845 ii) Amounts recognised in statement of profit or loss For the year ended March 31 2022 2023 2024 Interest on lease liabilities (refer note 16) 1,569 1,554 1,783 Depreciation on right-of-use assets (refer note 18) 3,064 3,220 3,767 iii) Amounts recognised in statement of cash flows For the year ended March 31 2022 2023 2024 Total cash outflows for leases (principal + interest) 3,340 3,969 4,888 iv) Extension option Some property leases contain extension options exercisable by the Group for 3-5 years after the end of the non-cancellable contract period. Where practicable, the Group seeks to include extension options in new leases to provide operational flexibility. The extension options held are exercisable only by the Group and not by the lessors. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control .

Related Parties

Related Parties	12 Months Ended
	Mar. 31, 2024
Disclosure Of Related Party [Abstract]
Related Parties	37) RELATED PARTIES Related parties and nature of related party relationships: Nature of relationship Name of related parties Key management personnel Deep Kalra Key management personnel Rajesh Magow Key management personnel Mohit Kabra Key management personnel Aditya Tim Guleri Key management personnel James Jianzhang Liang# Key management personnel Paul Laurence Halpin# Key management personnel Jane Jie Sun# Key management personnel Xing Xiong# Key management personnel May Yihong Wu (from May 15, 2024) Key management personnel Moshe Rafiah# (from May 15, 2024) Key management personnel Cindy Xiaofan Wang# (up to May 15, 2024) Key management personnel Xiangrong Li (up to May 15, 2024) Entity providing key management personnel services IQ EQ Corporate Services (Mauritius) Limited Entities having significant influence over the Company Trip.com Group Limited and its subsidiaries Equity-accounted investee Saaranya Hospitality Technologies Private Limited Equity-accounted investee PasajeBus SpA Equity-accounted investee Savaari Car Rentals Private Limited (from December 1, 2023 to January 17, 2024) (refer note 7 (d)) Equity-accounted investee Simplotel Technologies Private Limited (up to September 28, 2022) (refer note 8 (b)) Equity-accounted investee Inspirock, Inc. (up to October 19, 2021) (refer note 8 (a)) Notes: # nominees of Trip.com Group, Limited (Trip.com) (A) Transactions with key management personnel: Key management personnel compensation comprised: For the year ended March 31 Particulars 2022 2023 2024 Short-term employee benefits 2,351 1,997 1,937 Post-employment benefits 288 88 129 Other long-term benefits 36 14 10 Share based payment 16,930 12,015 11,425 Legal and professional 84 84 84 Total 19,689 14,198 13,585 As at March 31 Balance Outstanding 2023 2024 Employee related payables 552 589 Accrued expenses 78 75 (B) Transactions with entity providing key management personnel services: For the year ended March 31 Transactions 2022 2023 2024 Key management personnel services 7 7 7 Consultancy services 16 20 25 (C) Transactions with entity having significant influence over the Company and its subsidiaries: a) Trip.com and its subsidiaries For the year ended March 31 Transactions 2022 2023 2024 Sale of air ticketing^ 211 768 1,538 Purchase of air ticketing^ 475 40,954 96,996 Sale of hotels and packages^ 1,204 5,192 3,005 Purchase of hotels and packages^ 3,015 14,575 16,595 Commission received 23 100 51 Commission paid 149 673 402 Marketing alliances — 50 180 Other operating expenses 306 4,572 5,268 Advance given 1,074 — — Advance given received back 1,074 — — ^ represents gross amount booked/charged for the air ticketing and hotels and packages transactions. As at March 31 Balance Outstanding 2023 2024 Trade and other receivables 969 344 Trade payables 4,926 6,611 Advance to suppliers 134 179 (D) Transactions with equity-accounted investees and its subsidiaries: a) Saaranya Hospitality Technologies Private Limited For the year ended March 31 Transactions 2022 2023 2024 Repayment of loan given — — 24 Interest income 3 4 2 As at March 31 Balance Outstanding 2023 2024 Receivable from related party 49 24 Interest accrued * * * less than 1 b) PasajeBus SpA For the year ended March 31 Transactions 2022 2023 2024 Ancillary revenue 114 168 150 As at March 31 Balance Outstanding 2023 2024 Trade and other receivables 22 20 c) Savaari Car Rentals Private Limited For the year ended March 31 Transactions 2022 2023 2024 Other travel services - purchase for car bookings^ — — 493 Commission received — — 43 ^ represents gross amount booked/charged for the car bookings (E) Terms & conditions All outstanding balances with these related parties are to be settled in cash. None of the balances are secured. No expense has been recognised in the current year or prior year for bad or doubtful debts in respect of amounts owed by related parties .

List of Material Subsidiaries

List of Material Subsidiaries	12 Months Ended
	Mar. 31, 2024
Disclosure of subsidiaries [abstract]
List of Material Subsidiaries	38) LIST OF MATERIAL SUBSIDIARIES Name of entity Place of Incorporation Ownership Ownership MakeMyTrip Inc. Delaware, USA 100 % 100 % MakeMyTrip (India) Private Limited India 100 % 100 % Ibibo Group Holdings (Singapore) Pte. Ltd. Singapore 100 % 100 % Quest 2 Travel.com India Private Limited India 83.66 % 100 %

Code on Social Security 2020

Code on Social Security 2020	12 Months Ended
	Mar. 31, 2024
Disclosure Of Code Of Social Security2020 [Abstract]
Code on Social Security, 2020	39) CODE ON SOCIAL SECURITY, 2020 The Parliament of India has approved the Code on Social Security, 2020 which would impact the contributions by the Group towards defined benefit liability. The effective date from which the changes are applicable is yet to be notified and the rules are yet to be framed. The Group will carry out an evaluation of the impact and record the same in the financial statements in the period in which the Code becomes effective and the related rules are published .

Material Accounting Policies (P

Material Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Material Accounting Policies [Abstract]
Basis of Consolidation	(a) Basis of Consolidation i) Subsidiaries The Group consolidates entities which Parent Company controls. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Entities are consolidated from the date on which control commences until the date on which control ceases. ii) Investment in Equity- Accounted Investees Associates are those entities in which the Group has significant influence, but not control or joint control, over the financial and operating policies. A joint venture is an arrangement in which the Group has joint control, whereby the Group has rights to the net assets of the arrangement, rather than rights to its assets and obligation of its liabilities. Interests in associates and joint venture are accounted for using the equity method. Under the equity method of accounting, the investments are initially recognised at cost which includes transaction costs and adjusted thereafter to recognise the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates are recognised as a reduction in the carrying amount of the investment. Where the Group’s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity. Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the Group’s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. The consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income of equity-accounted investees, other adjustments to align the accounting policies with those of the Group, from the date on which significant influence or joint control commences until the date on which significant influence or joint control ceases. iii) Non-controlling Interests Non-controlling interests are measured initially at their proportionate share of the acquiree's identifiable net assets at the acquisition date. Change in the Group's interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When the Group loses control over a subsidiary, it derecognizes assets and liabilities of the subsidiary, and any related non-controlling interests and other components of equity. Any resulting gain or loss is recognized in the profit or loss. Any retained interest in the former subsidiary is remeasured at fair value when control is lost. Subsequent to acquisition, the carrying amount of non-controlling interest is the amount of those interests at initial recognition plus the non-controlling interest’s share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if it results in the non-controlling interest having a deficit balance. Acquisition of some or all of the non-controlling interests is accounted for as a transaction with equity holders in their capacity as equity holders. Consequently, the difference arising between the fair value of the purchase consideration paid and the carrying value of the non-controlling interests is recorded as an adjustment to retained earnings that is attributable to the Parent Company. The associated cash flows are classified as financing activities. No goodwill is recognized as a result of such transactions. iv) Transactions Eliminated on Consolidation Intra-group balances and transactions, and any unrealized income and expenses (except foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.
Business Combinations	(b) Business Combinations The Group accounts for business combinations using the acquisition method as at the acquisition date when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. The Group has an option to apply a ‘concentration test’ that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. The cost of an acquisition is measured at the fair value of the assets acquired, equity instruments issued and liabilities incurred or assumed at the date of acquisition. The cost of acquisition also includes the fair value of contingent consideration and deferred consideration, if any. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at fair value at the date of acquisition. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognised in profit or loss. Transaction costs incurred in connection with a business combination are expensed as incurred, except if related to the issue of debt or equity securities. If share-based payment awards (replacement awards) are required to be exchanged for awards held by the acquiree’s employees (acquiree’s awards), then all or a portion of the amount of the acquirer’s replacement awards is included in measuring the consideration transferred in the business combination. This determination is based on the market-based measure of the replacement awards compared with the market-based measure of the acquiree’s awards and the extent to which the replacement awards relate to pre-combination service .
Foreign Currency	(c) Foreign Currency i) Foreign Currency Transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group entities at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Foreign currency differences arising on translation are presented with finance costs in profit or loss, except for the differences on investment in equity securities designated at FVOCI wherein any exchange component of gain or loss is recognized in Other Comprehensive Income (OCI) (except on impairment, in which case foreign currency differences that have been recognised in OCI are reclassified to profit or loss). Non-monetary items that are measured based on historical cost in a foreign currency are not translated. ii) Foreign Operations The assets and liabilities of foreign operations, including goodwill and fair value adjustment arising on acquisition, are translated to USD at the exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at an average exchange rates applicable during the period. Foreign currency differences are recognized in other comprehensive income as foreign currency translation reserve (FCTR). However, if the operation is a non-wholly owned subsidiary, then the relevant proportionate share of the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of, in part or in full, the relevant amount in the FCTR is transferred to profit or loss as part of the profit or loss on disposal.
Financial Instruments	(d) Financial Instruments i) Recognition and initial measurement Trade receivables and debt securities issued are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus or minus, for an item not at FVTPL, transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. ii) Classification and subsequent measurement Financial assets On initial recognition, a financial asset is classified as measured at: amortised cost; FVOCI – debt investment; FVOCI – equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: • it is held within a business model whose objective is to hold assets to collect contractual cash flows; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. A debt investment is measured at FVOCI if it meets both of the following conditions and is not designated as at FVTPL: • it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. On initial recognition of an equity investment, which meets the definition of equity under IAS 32 Financial Instruments: Presentation and not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in Other Comprehensive Income (OCI). This election is made on an investment-by-investment basis. All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise. Financial assets – Assessment whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, ‘principal’ is defined as the fair value of the financial asset on initial recognition. ‘Interest’ is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as a profit margin. In assessing whether the contractual cash flows are solely payments of principal and interest, the Group considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In making this assessment, the Group considers: • contingent events that would change the amount or timing of cash flows; • terms that may adjust the contractual coupon rate, including variable-rate features; • prepayment and extension features; and • terms that limit the Group’s claim to cash flows from specified assets (e.g. non-recourse features). Financial assets – Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The gross carrying amount is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Debt investments at FVOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognised in profit or loss. Other net gains and losses are recognised in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Financial assets at FVTPL These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Equity investments at FVOCI These assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss. Financial liabilities – Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. Where the Group has written put option over non-controlling interest, a put option liability is recorded as financial liability. The Group considers whether the ownership risks and rewards of the shares relating to the put option remains with non-controlling interest or is transferred to the Group. At the time of initial recognition, equity is debited in case ownership risks and rewards of the shares relating to put option remains with the non-controlling interest. However, where the ownership risks and rewards of the shares relating to put option have been transferred to the Group, non-controlling interest is adjusted up to the balance of financial liability and differential is debited to equity. The Group has opted to carry the put option liability at fair value. Subsequent to initial recognition, the Group has chosen an accounting policy to recognise changes in the carrying amount of the put option liability within equity. iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. Derivative financial instruments The Company has written a put option to promoter of associate for acquisition of additional shares at a future date. On initial recognition, a liability is created in respect of acquisition of these additional shares and is measured at fair value with corresponding debit to investment in associate. Subsequent to initial recognition, derivatives are remeasured at fair value, and changes therein are recognised in profit and loss. iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously. v) Share Capital Ordinary shares Ordinary shares are classified as equity with par value of $ 0.0005 per share. Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity net of any tax effects. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Class B Convertible Ordinary Shares Class B Convertible Ordinary shares (“Class B shares”) are classified as equity with par value of $ 0.0005 per share. The terms of issue generally provide that the Class B shares issued to any shareholder will have the same powers and relative participation rights as ordinary shares of the Company and shall vote together with ordinary shares as a single class on all matters on which the Company shareholders are entitled to vote, except as required by applicable law. Class B shares will be convertible into an equal number of ordinary shares, which shall be fully paid, non-assessable and free of any preemptive rights, of the Company on demand at the election of the holder, and will be automatically converted into an equal number of ordinary shares upon the transfer of Class B shares to another party . Incremental costs directly attributable to the issue of Class B shares are recognized as a deduction from equity. vi) Compound financial instruments Compound financial instruments issued by the Group comprise convertible notes denominated in USD that can be converted to ordinary shares at the option of the holder at any point of time till the date of mandatory conversion. The number of shares to be issued is fixed and is subject to certain adjustments in connection with a make-whole fundamental change or any conversion rate adjustments (in each case, as described in the indenture relating to the convertible notes) and does not vary with changes in fair value. The liability component of compound financial instruments is initially recognised at the fair value of a similar liability that does not have an equity conversion option. The equity component is initially recognised at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. In case of any change in estimate related to expectations or timing of the repayment, new carrying amount of liability component is recalculated based on re-estimated cash flows discounted at the original effective rate and any difference in the carrying amounts is recognised in profit or loss .
Property, Plant and Equipment	(e) Property, Plant and Equipment i) Recognition and Measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The cost includes expenditure that is directly attributable to the acquisition of the asset. 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 operating expenses” in the statement of profit or loss and other comprehensive income. Advances paid towards the acquisition of property, plant and equipment outstanding at each reporting date and the cost of property, plant and equipment not ready to use before such date are disclosed as capital work in progress under property, plant and equipment. Items of property, plant and equipment acquired in a business combination are measured at fair value as at the date of acquisition. ii) Subsequent Costs Subsequent expenditure is recognized as an increase in the carrying amount of the asset when it is probable that future economic benefits deriving from the cost incurred will flow to the entity and the cost of the item can be reliably determined. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in profit or loss as incurred. iii) Depreciation Depreciation is calculated over the depreciable amount, which is the cost of an asset or other amount substituted for cost, less its residual value. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives for each component of property, plant and equipment since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Land is not depreciated. The estimated useful lives of assets for the current and comparable period are as follows : • Computers 3 - 6 years • Furniture and fixtures 5 - 6 years • Office equipment 1 - 7 years • Motor vehicles 3 - 7 years • Building 20 years Leasehold improvements are depreciated over the lease term or useful lives of the leasehold improvements, whichever is shorter . Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted as appropriate .
Intangible Assets and Goodwill	(f) Intangible Assets and Goodwill i) Goodwill Goodwill represents excess of the cost of acquisition over the Group’s share in the fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities. If the excess is negative, a bargain purchase gain is recognized immediately in profit or loss. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. ii) Technology related Development Cost Technology related development costs incurred by the Group are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenses incurred during the development stage. The costs related to planning and post implementation phases of development are expensed as incurred. Expenditure on research activities are recognized in profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized include the employee costs and overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing cost. iii) Other Intangible Assets Other intangible assets mainly comprise intangible assets including customer relationship, brand/trade mark and non-compete acquired in a business combination and software that are acquired by the Group Software has finite useful lives and is measured at cost less accumulated amortization and accumulated impairment losses. Cost includes any directly attributable expenses necessary to make the assets ready for use. Intangible assets acquired in a business combination are measured at fair value as at the date of acquisition. Following initial recognition, these intangible assets are carried at cost less any accumulated amortization and impairment losses, if any. iv) Subsequent Expenditure Subsequent expenditure is capitalized only when it is probable that future economic benefits derived from the cost incurred will flow to the enterprise and the cost of the item can be reliably determined. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred. v) Amortization Amortization of intangible assets, other than goodwill, is calculated over the cost of the intangible assets, or other amount substituted for cost, less its residual value. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative period are as follows : • Technology related development costs 2 - 5 years • Software 3 - 5 years • Customer – related intangible assets (Customer Relationship) 7 - 10 years • Contract – related intangible assets (Non-Compete) 5 - 6 years • Marketing – related intangible assets (Brand / Trade Mark) 7 - 10 years • Others 5 years Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted as appropriate .
Impairment	(g) Impairment i) Non-derivative financial assets Financial instruments and contract assets The Group recognises loss allowances for ECLs on: • financial assets measured at amortised cost; • debt investments measured at FVOCI; and • contract assets. The Group measures loss allowances at an amount equal to lifetime ECLs, except for the following, which are measured as 12-month ECLs : • debt securities that are determined to have low credit risk at the reporting date; and • other debt securities and bank balances for which credit risk (i.e. the risk of default occurring over the expected life of the financial instrument) has not increased significantly since initial recognition. The Group has elected to measure loss allowances for trade receivables and contract assets at an amount equal to lifetime ECLs . When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group’s historical experience and informed credit assessment and including forward-looking information . The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be in default when: • the debtor is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or • the financial asset is more than 90 days past due. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive). ECLs are discounted at the effective interest rate of the financial asset. Credit-impaired financial assets At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Presentation of allowance for ECL in the statement of financial position Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. For debt securities at FVOCI, the loss allowance is recognised in other comprehensive income. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For customers, the Group makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no significant recovery from the amount written off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Group’s procedures for recovery of amounts due. ii) Non-financial assets The carrying amounts of the Group’s non-financial assets, primarily property, plant and equipment, technology related development cost, advances to suppliers and other intangible 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. Goodwill is tested annually for impairment. For the purpose of impairment testing, assets 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 CGUs. Subject to an operating segment ceiling test, CGUs to which goodwill has been allocated are aggregated to that level at which impairment testing is performed which reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to the group of CGUs that are expected to benefit from the synergies of the combination. The recoverable amount of an asset or CGU 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 assumptions of the time value of money and the risks specific to the asset or CGU. An impairment loss is recognized if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the CGU (group of CGUs), and then to reduce the carrying amounts of the other assets in the CGU (group of CGUs) on a pro rata basis. An impairment loss in respect of goodwill is not reversed. For other assets 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 .
Employee Benefits	(h) Employee Benefits i) Defined contribution plans Obligations for contributions to defined contribution plans are recognized as personnel expense in profit and loss in the periods during which services are rendered by employees. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. ii) Defined benefit plans A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Group’s gratuity scheme is a defined benefit plan. The Group’s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets. The calculation of defined benefit obligations is performed half yearly by a qualified actuary using the projected unit credit method. When the calculation results in a potential asset for the Group, the recognised asset is limited to 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. To calculate the present value of economic benefits, consideration is given to any applicable minimum funding requirements. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognised immediately in other comprehensive income. The Group determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the year to the then-net defined benefit liability (asset), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contributions and benefit payments. Net interest expense and other expenses related to defined benefit plans are recognised in profit or loss . When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognised immediately in profit or loss. The Group recognises gains and losses on the settlement of a defined benefit plan when the settlement occurs . The discount rate is based on the prevailing market yields of Indian government securities as at the reporting date that have maturity dates approximating the terms of the Group’s obligations and that are denominated in the same currency in which the benefits are expected to be paid . iii) Other long-term employee benefits Benefits under the Group’s compensated absences policy constitute other long term employee benefits. The Group’s net obligation in respect of long-term employee benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any related assets is deducted. The discount rate is based on the prevailing market yields of Indian government securities as at the reporting date that have maturity dates approximating the terms of the Group’s obligations and that are denominated in the same currency in which benefits are expected to be paid. The calculation is performed using the projected unit credit method. Any actuarial gains or losses are recognized in profit or loss in the period in which they arise. iv) Short-term employee 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. v) Share based payment The grant date fair value of share-based payment awards granted to employees is recognized as personnel expense, with a corresponding increase in equity, over the period that the employees unconditionally become entitled to the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognized as an expense is based on the number of awards that do meet the related service and non-market performance conditions at the vesting date. The increase in equity recognized in connection with a share based payment transaction is presented in the share based payment reserve, as a separate component in equity .
Provisions and Contingent Liabilities	(i) Provisions and Contingent Liabilities A provision is 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. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assumptions of the time value of money and the risks specific to the liability. The unwinding of discount is recognized as finance cost. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at reporting date, taking into account the risks and uncertainties surrounding the obligation. A provision for onerous contracts 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, which is determined based on incremental costs of fulfilling the obligation under the contract and an allocation of other costs directly related to fulfilling the contract. Contingent liabilities are possible obligations that arise from past events and whose existence will only be confirmed by the occurrence or non-occurrence of one or more future events not wholly within the control of the Group. Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote .
Revenue from contracts with customers	(j) Revenue from contracts with customers The Group provides travel products and services to leisure and corporate travelers in India and abroad. The revenue from rendering these services is recognized in the profit or loss upon transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those services. This is generally the case: 1) on the date of departure for tours and packages, 2) date of check-in for hotel booking business, 3) on the issuance of the ticket in the case of sale of airline tickets and 4) date of journey in case of sale of bus tickets. The Group considers both the traveler and travel supplier to be its customers. Income from the sale of airline tickets including commission earned and convenience fees is recognized as an agent on a net basis when the traveler books the airline ticket as the performance obligation is satisfied by the Group on issuance of an airline ticket to the traveler. Income from hotel reservations including commission earned and convenience fees is recognized on a net basis as an agent on the date of check-in as the performance obligation is satisfied by the Group on the date of check-in by the traveler. Income from tours and packages, including income on airline tickets sold to the travelers as a part of tours and packages is accounted on gross basis as the Group controls the services before such services are transferred to the traveler. Income from sale of airline tickets, hotel reservations, bus ticketing and rail ticketing is recorded on net basis (i.e., the amount billed to a traveler less amount paid to a supplier), as the supplier is primarily responsible for providing the underlying travel services and the Group does not control the service provided by the supplier to the traveler. Income from hotels and packages also includes amounts received from hotel suppliers against online promotions of hotels brands on the Company’s platforms. Income from bus ticketing, including commissions and fees earned from bus operators and convenience fees earned from the traveler is recognized on a net basis as an agent on the date of journey as the performance obligation is satisfied by the Group on the date of journey by the traveler. Revenue relating to contracts with travel suppliers which include incentive payments are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur. Income from other sources of the Group, primarily comprising advertising revenue, fees for facilitating access to its internet based platforms to travel insurance companies and brand alliance fees is recognized as the services are performed as per the terms of the contracts with respective supplier. Income from sale of rail tickets, including convenience fees earned from the traveler is recognized on a net basis as an agent on the date of booking as the performance obligation is satisfied by the Group on the date of booking by the traveler. The Group provides loyalty programs under which participating customers earn loyalty points on current transactions that can be redeemed for future qualifying transactions. Under its customer loyalty programs, the Group allocates a portion of the consideration received to loyalty points that are redeemable against any future purchases of the Group’s services. This allocation is based on the relative stand-alone selling prices and considering breakages. The amount allocated to the loyalty program is deferred, and is recognised as revenue when loyalty points are redeemed or expire, whichever is earlier. Revenue is recognized net of cancellations, refunds, discounts, incentives and taxes. However, when the discount and other incentives offered to the traveler are higher than the income earned from the customers, the excess (i.e., the discount/incentive given to a traveler less income earned from the customers) on an individual transaction basis is classified under marketing and sales promotion expenses. In the event of cancellation of airline tickets, revenue recognized in respect of commissions earned by the Company on such tickets is reversed and is netted off from the revenue earned during the fiscal period at the time the cancellation is made by the customers. Cancellations, if any, do not impact revenue recognition since revenue is recognized upon the availment of services by the customer in these services .
Marketing and Sales Promotion Costs	(k) Marketing and Sales Promotion Costs Marketing and sales promotion costs comprise of internet, television, radio and print media advertisement costs as well as event driven promotion cost for Group’s products and services. These costs include online video and display advertising on websites, television, print formats, search engine marketing, referrals from meta search and travel research websites and any other media cost such as public relations and sponsorships. Additionally, the Group also incurs customer inducement costs for acquiring customers and promoting transactions across various booking platforms such as upfront cash incentives and select loyalty programs cost. Such customer inducement/acquisition costs for acquiring customers and promoting transactions across various booking platforms are recorded as a reduction/deferral of revenue. In addition, when the discount and other incentives offered to the traveler are higher than the income earned from the customers, the excess (i.e., the discount/incentive given to a traveler less income earned from the customers) on an individual transaction basis is classified under marketing and sales promotion expenses .
Leases	(l) Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. 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. As a lessee At commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of its relative stand-alone prices. However, for the leases of property, the Group has elected not to separate non-lease components and account for the lease and non-lease components as a single lease component. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the lease commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. The Group determines its incremental borrowing rate by obtaining interest rates from various external financing sources and makes certain adjustments to reflect the terms of the lease and type of the asset leased. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance fixed payments; • variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable under a residual value guarantee; and • the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early. The lease liability is subsequently measured at amortised cost using the effective interest method. Lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. Further, where a lease contract is modified and the lease modification is not accounted for as a separate lease, the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. Where the scope of the lease is decreased, corresponding impact is made on the carrying amount of the related right-of-use asset to reflect the partial or full termination of the lease for lease modifications and gain or loss relating to the partial or full termination of the lease recognised in statement of profit or loss. Where the scope of the lease is not decreased, corresponding adjustment is made to the related right-of-use asset with no impact on statement of profit or loss. The Group presents right-of-use assets that do not meet the definition of investment property in ‘property, plant and equipment’ and ‘lease liabilities’ in loans and borrowings in the statement of financial position .
Finance Income and Costs	(m) Finance Income and Costs Finance income comprises interest income on funds invested, foreign currency gains (net) and change in financial asset. Finance costs comprise interest expense on borrowings, foreign currency losses (net), change in financial asset/liability, impairment losses recognized on financial assets, including trade and other receivables and cost related to public offerings. Foreign currency gains and losses are reported on a net basis. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in profit or loss using the effective interest method. Interest income and cost is recognized as it accrues in profit or loss, using the effective interest method. The ‘effective interest rate’ is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to: i) the gross carrying amount of the financial asset; or ii) the amortised cost of the financial liability.
Income Taxes	(n) Income Taxes Income tax expense comprises current and deferred tax. Current and deferred tax is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or other comprehensive income, in which case it is recognized 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, and any adjustment to tax payable in respect of previous years. Deferred tax is recognized in respect of temporary differences between the carrying amounts 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: the initial recognition of assets or liabilities in a transaction that is not a business combination and at the time of transaction affects neither accounting nor taxable profit or loss and does not give rise to equal taxable and deductible temporary differences , arising on the initial recognition of the goodwill and differences relating to investments in subsidiaries, associates to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future. 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. A deferred tax asset is recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they 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. Unrecognised deferred tax assets are reassessed at each reporting date and recognised to the extent that it has become probable that future taxable profits will be available against which they can be used. 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.
Earnings (Loss) Per Share	(o) Earnings (Loss) Per Share The Group presents basic and diluted earnings (loss) per share (EPS) data for its ordinary shares (including Class B shares). Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders (including Class B shareholders) of the Company by the weighted average number of ordinary shares (including Class B shares) outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders (including Class B shareholders) and the weighted average number of ordinary shares (including Class B shares) outstanding after adjusting for the effects of all potential dilutive ordinary shares (including Class B shares and convertible notes) .
Operating Segments	(p) Operating Segments In accordance with IFRS 8 – Operating Segments, the operating segments used to present segment information are identified on the basis of internal reports used by the Group’s management to allocate resources to the segments and assess their performance. An operating segment is a component of the Group that engages in business activities from which it earns revenues and incurs expenses, including revenues and expenses that relate to transactions with any of the Group’s other components. Results of the operating segments are reviewed regularly by the Group’s executive officers comprising of Group Executive Chairman (till March 31, 2022), Group Chief Executive Officer and Group Chief Financial Officer, which has been identified as the chief operating decision maker (CODM), to make decisions about resources to be allocated to the segment and assess its performance and for which discrete financial information is available. The Group has three reportable segments, i.e. air ticketing, hotels and packages and bus ticketing. In addition, the Group has made relevant entity-wide disclosures (refer note 6) . Segment results that are reported to the CODM include items directly attributable to a segment. Revenue directly attributable to the segments is considered segment revenue. Income from tours and packages is measured on a gross basis and any commission earned on hotel reservations booked is recognized on a net basis as an agent on the date of check in.Segment revenue of air ticketing segment is measured on a net basis. Segment revenue of bus ticketing segment is measured on a net basis as an agent on the date of journey. For the purposes of the CODM review, Adjusted Margin, the measure of segment profitability (which includes adding back certain promotion expenses reported as a reduction of revenue) as reduced by service cost is a key operating metric, which is sufficient to assess performance and make resource allocation decisions. Service cost includes cost of airline tickets, amounts paid to hotels and other service providers and other cost of providing services. Operating expenses other than service cost have not been allocated to the operating segments and are treated as unallocated/common expenses. Segment capital expenditure does not include cost incurred during the period to acquire property, plant and equipment, goodwill and intangible assets as they cannot be allocated to segments and is not reviewed by the CODM. Assets and liabilities are used interchangeably between segments and these have not been allocated to the reportable segments, as these are not reviewed by the CODM .
Cash and Cash Equivalents	(q) Cash and Cash Equivalents Cash and cash equivalents comprise cash at bank and on hand and short-term deposits with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value, and funds in transit .
Cash Flow Statement	(r) Cash Flow Statement Cash flows are reported using the indirect method, whereby profit for the year is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Group are segregated .
New Accounting Standards Issued But Not Yet Adopted	(s) New Accounting Standards Issued But Not Yet Adopted Amendment to IAS 1 On January 23, 2020, the International Accounting Standards Board (IASB) has issued “Classification of liabilities as Current or Non-Current (Amendments to IAS 1)” providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangement in place at the reporting date. The amendments aim to promote consistency in applying the requirements by helping companies to determine whether, in the statement of financial position, debt and other liabilities with an uncertain settlement date should be classified as current (due or potentially due to be settled within one year) or non-current. The amendments also clarified the classification requirements for debt a company might settle by converting it into equity. The effective date for adoption of these amendments is annual periods beginning on or after January 1, 2024 and are to be applied retrospectively, although early adoption is permitted. These amendments are applicable to the Group for annual reporting periods beginning on April 1, 2024. The Group has evaluated these amendments and there will be no impact on its financial statements. Amendment to IAS 21 On August 15, 2023, 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 effective date for adoption of this amendment is annual periods beginning on or after January 1, 2025, although early adoption is permitted. These amendments are applicable to the Group for annual reporting periods beginning on April 1, 2025. The Group is currently evaluating the impact of amendments to IAS 21 on its financial statements. IFRS 18 – Presentation and Disclosures in Financial Statements In April 2024, the IASB issued its new standard IFRS 18 – Presentation and Disclosures in Financial Statements that will replace IAS 1 – Presentation of Financial Statements. The new standard aims at improving how entities communicate in their financial statements. The effective date for adoption of this standard is annual periods beginning on or after January 1, 2027, although early adoption is permitted. This standard is applicable to the Group for annual reporting periods beginning on April 1, 2027. The Group is currently evaluating the impact of IFRS 18 on its financial statements. Amendment to IFRS 9 and IFRS 7 On May 30, 2024, IASB has issued below amendments to the classification and measurement requirements in IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. This amendment provide clarification on derecognition of a financial liability settled through electronic transfer, classification of financial assets and disclosure requirements w.r.t. investments in equity instruments designed at fair value through other comprehensive income. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2026, although early adoption is permitted. These amendments are applicable to the Group for annual reporting periods beginning on April 1, 2026. The Group is currently evaluating the impact of amendments to IFRS 9 and IFRS 7 on its financial statements.

Material Accounting Policies (T

Material Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Material Accounting Policies [Abstract]
Summary of Estimated Useful Lives of Assets on Depreciation Calculated	The estimated useful lives of assets for the current and comparable period are as follows : • Computers 3 - 6 years • Furniture and fixtures 5 - 6 years • Office equipment 1 - 7 years • Motor vehicles 3 - 7 years • Building 20 years Leasehold improvements are depreciated over the lease term or useful lives of the leasehold improvements, whichever is shorter .
Summary of Estimated Useful Lives of Assets on Amortization of Assets Other than Goodwill Calculated	The estimated useful lives for the current and comparative period are as follows : • Technology related development costs 2 - 5 years • Software 3 - 5 years • Customer – related intangible assets (Customer Relationship) 7 - 10 years • Contract – related intangible assets (Non-Compete) 5 - 6 years • Marketing – related intangible assets (Brand / Trade Mark) 7 - 10 years • Others 5 years

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of operating segments [abstract]
Summary of Reportable Segments	Information about reportable segments: For the year ended March 31 Reportable segments Air ticketing Hotels and packages Bus ticketing All other segments Total Particulars 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Consolidated revenue 88,712 147,793 201,246 157,267 337,686 435,542 39,896 74,873 92,693 18,047 32,684 53,043 303,922 593,036 782,524 Add: Customer inducement costs 67,090 135,338 116,423 41,545 90,487 123,695 1,814 8,025 9,432 798 1,902 440 111,247 235,752 249,990 Less: Service cost 311 3,078 — 54,760 168,387 210,357 3,397 5,596 — 282 506 4,732 58,750 177,567 215,089 Adjusted Margin 155,491 280,053 317,669 144,052 259,786 348,880 38,313 77,302 102,125 18,563 34,080 48,751 356,419 651,221 817,425 Other income 3,490 2,798 770 Personnel expenses ( 116,924 ) ( 131,968 ) ( 147,587 ) Marketing and sales promotion expenses ( 51,033 ) ( 101,601 ) ( 123,304 ) Customer inducement costs ( 111,247 ) ( 235,752 ) ( 249,990 ) Other operating expenses ( 81,575 ) ( 133,698 ) ( 204,833 ) Depreciation, amortization and impairment ( 29,496 ) ( 27,396 ) ( 27,267 ) Finance income 9,984 10,974 24,365 Finance costs ( 26,326 ) ( 46,732 ) 3,307 Share of profit of equity-accounted investees 34 10 52 Profit (loss) before tax ( 46,674 ) ( 12,144 ) 92,938 * For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived at by adding back certain customer inducement costs including customers incentives, customer acquisition cost and loyalty programs costs, which are recorded as a reduction of revenue and reducing service cost .
Summary of Geographical Segments	In presenting the geographical information, revenue is based on the geographical location of customers and assets are based on the geographical location of the assets . Revenue Non-Current Assets* For the year ended March 31 As at March 31 Particulars 2022 2023 2024 2023 2024 India 298,245 564,284 739,652 663,857 656,154 United States 69 195 324 299 221 South East Asia 2,221 11,201 14,210 4,503 4,325 Europe 18 1,337 3,374 — — Others 3,369 16,019 24,964 4,121 737 Total 303,922 593,036 782,524 672,780 661,437 * Non-current assets presented above represent property, plant and equipment, intangible assets and goodwill, non-current tax assets and other non-current assets (excluding financial assets) .

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Mar. 31, 2024
Book My Forex Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price allocation	The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 207 Intangible assets* 561 Other non-current assets 745 Current assets and liabilities, net (including cash and cash equivalents of USD 7,000 ) 7,160 Other non-current liabilities ( 229 ) Deferred tax liabilities ( 140 ) Total identifiable net assets acquired 8,304 Non-controlling interest ( 49 %) ( 4,069 ) Goodwill 3,476 Total purchase price 7,711 * Intangible assets primarily include brand/trade mark and technology related development cost.
Simplotel Technologies Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price allocation	The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows : Property, plant and equipment 26 Intangible assets* 801 Other non-current assets 219 Current assets and liabilities, net (including cash and cash equivalents of USD 3,159 ) 3,139 Other non- current liabilities ( 67 ) Total identifiable net assets acquired 4,118 Non-controlling interest ( 30.4 %) # ( 1,761 ) Goodwill 5,082 Total purchase price 7,439 * Intangible assets primarily include brand/trade mark and technology related development cost. # Includes USD 509 towards liability for ESOPs as per Simplotel Plan 2015.
Savaari Car Rentals Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price allocation	The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 142 Intangible assets* 759 Other non-current assets 176 Current assets and liabilities, net (including cash and cash equivalents of USD 369 ) 697 Other non-current liabilities ( 155 ) Deferred tax liabilities, net ( 152 ) Total identifiable net assets acquired 1,467 Non-controlling interest ( 34 %) # ( 950 ) Goodwill 6,328 Total purchase price 6,845 * Intangible assets primarily include identifiable brand/trade mark and technology related development cost. # Includes USD 451 towards liability for ESOPs as per Savaari Plan 2013.

Investment in Equity-Accounte_2

Investment in Equity-Accounted Investees (Tables)	12 Months Ended
	Mar. 31, 2024
Equity Method Investments [Abstract]
Summary of Financial Information for Individually Immaterial Associates	The Group has interests in a number of individually immaterial equity-accounted investees. The following table analyses, in aggregate, the carrying amount of interests and share of profit (loss) and other comprehensive income in these associates and joint venture . As at March 31 Particulars 2023 2024 Carrying amount of interests in associates 2,070 2,022 For the year ended March 31 Particulars 2022 2023 2024 Company's share of profit (loss) in associates 34 10 ( 23 ) Company's share of profit in joint venture — — 75 Company's share of other comprehensive income in associates — — — Company's share of other comprehensive income in joint venture — — — Company's share of total comprehensive income (loss) 34 10 52

Other Investments (Tables)

Other Investments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Investments [Abstract]
Schedule of Investment	As at March 31 Particulars 2023 2024 Financial assets measured at FVOCI - Equity securities (unlisted) 452 452 Financial assets measured at FVTPL - Equity securities (unlisted) (refer note 8 (a)) 591 591 - Other securities 149 242 Financial assets measured at amortised cost - Other securities 76 76 Total 1,268 1,361

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Revenue [abstract]
Schedule of Contract Balances	The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. As at March 31 2023 2024 Receivables, which are included in ‘Trade and other receivables’ 61,699 83,116 Contract assets — 253 Contract liabilities 75,369 93,366 Non-current 163 408 Current 75,206 92,958 Total contract liabilities 75,369 93,366
Schedule of Changes in Contract Assets	Changes in contract assets are as follows: As at March 31 2023 2024 Balance at the beginning of the year — — Revenue recognised during the year 706 28,628 Invoices raised during the year ( 706 ) ( 28,373 ) Translation exchange difference — ( 2 ) Balance at the end of the year — 253

Other Revenue (Tables)

Other Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Revenue [Abstract]
Schedule of Other Revenue	For the year ended March 31 Particulars 2022 2023 2024 Other travel services - car and rail booking 4,360 7,503 18,608 Marketing alliances - advertising and brand alliance 10,041 18,007 18,595 Ancillary services 2,923 5,925 14,258 Miscellaneous revenue 723 1,249 1,582 Total 18,047 32,684 53,043 Note: During the year ended March 31, 2023, the Group regrouped certain items of revenue presented under ‘Other revenue’ to reflect more appropriately the classification of such revenue earned. Comparative amounts have also been regrouped on same basis for consistency .

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Income [Abstract]
Summary of Other Income	For the year ended March 31 Particulars 2022 2023 2024 Government grant received 525 117 356 Gain on discontinuation of equity accounted investment (refer note 8 (a) and (b)) 2,251 2,017 — Gain on lease modification 417 100 12 Excess provision written back 272 344 125 Net gain on de-recognition of property, plant and equipment 6 177 132 Others 19 43 145 Total 3,490 2,798 770

Personnel Expenses (Tables)

Personnel Expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Personnel Expenses [Abstract]
Summary of Personnel Expense	For the year ended March 31 Particulars 2022 2023 2024 Wages, salaries and other employees benefits 73,654 86,868 100,222 Contributions to defined contribution plans 3,558 4,145 4,931 Expenses related to defined benefit plans (refer note 32) 1,389 1,516 1,354 Equity-settled share based payment (refer note 33) 36,645 35,643 36,963 Employee welfare expenses 1,678 3,796 4,117 Total 116,924 131,968 147,587

Other Operating Expenses (Table

Other Operating Expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Operating Expense [Abstract]
Summary of Other Operating Expenses	For the year ended March 31 Particulars 2022 2023 2024 Payment gateway and other charges 28,635 57,847 69,415 Outsourcing expenses 12,827 23,338 27,268 Website hosting charges 14,088 20,558 24,215 Travelling and conveyance 780 2,894 3,776 Communication 3,732 5,459 6,599 Technology and maintenance 4,224 5,605 7,411 Distribution costs# — — 40,045 Legal and professional 6,397 6,086 5,120 Provision for litigations* 4,700 — — Impairment provision for non-financial assets (refer note 24) — — 10,047 Intangible assets written off 17 — 982 Miscellaneous expenses 6,175 11,911 9,955 Total 81,575 133,698 204,833 # With effect from April 1, 2023, the Group has classified distribution costs as a component of “other operating expenses” from a component of “service cost”, which is in line with the manner in which the Company reviews its business performance and manage its operations. Corresponding previous years amounts have not been reclassified as the impact is considered to be immaterial. * The Company had earlier provided for certain arbitral awards amounting to USD 39,204 while continuing to seek legal recourse in its dispute with former shareholders of Hotel Travel Group (HT). On February 15, 2022, the Company and former shareholders of HT have entered into a full and final settlement of all outstanding disputes including withdrawal of all proceedings for a settlement amount of USD 35,500 to be paid to the former shareholders of HT over a period of 18 months ended on September 1, 2023. The excess provision of USD 3,704 had been reversed .

Depreciation, Amortization an_2

Depreciation, Amortization and Impairment (Tables)	12 Months Ended
	Mar. 31, 2024
Depreciation and amortisation expense [abstract]
Schedule of Depreciation, Amortization and Imapirment	For the year ended March 31 Particulars 2022 2023 2024 Depreciation 6,023 6,096 7,436 Amortization 23,335 21,150 19,809 Impairment of intangible assets 138 150 22 Total 29,496 27,396 27,267

Finance Income and Costs (Table

Finance Income and Costs (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Finance Income Expense [Abstract]
Schedule of Finance Income and Costs	For the year ended March 31 Particulars 2022 2023 2024 Interest income on term deposits measured at amortised cost 6,618 9,703 23,594 Change in fair value of financial asset measured at FVTPL 4 — 57 Other interest income 3,362 1,271 714 Finance income 9,984 10,974 24,365 Interest expense on financial liabilities measured at amortised cost 13,744 15,067 15,966 Change in carrying value of financial liabilities measured at amortised cost — — ( 30,578 ) Change in fair value of financial liability measured at FVTPL 1,181 673 215 Change in fair value of financial asset measured at FVTPL — 2,820 — Net foreign exchange loss 8,218 25,636 7,600 Impairment loss on trade and other receivables 904 349 837 Interest expense on lease liabilities 1,569 1,554 1,783 Finance and other charges 710 633 870 Finance costs 26,326 46,732 ( 3,307 ) Net finance income (costs) recognized in profit or loss ( 16,342 ) ( 35,758 ) 27,672

Income Tax Benefit (Expense) (T

Income Tax Benefit (Expense) (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Income Tax [Abstract]
Schedule of Income Tax Recognised in Profit or Loss	Income tax recognised in profit or loss For the year ended March 31 Particulars 2022 2023 2024 Current tax expense Current period ( 134 ) ( 873 ) ( 2,344 ) Current tax expense ( 134 ) ( 873 ) ( 2,344 ) Deferred tax benefit (expense) Origination and reversal of temporary differences 3,484 ( 3,880 ) 9,148 Change in unrecognised temporary differences ( 8,219 ) ( 7,131 ) 4 Utilization of previously unrecognised tax losses 6,934 12,860 533 Recognition of previously unrecognized tax losses — — 118,253 Utilization/(reversal) of previously recognized tax losses ( 958 ) — ( 1,789 ) Deferred tax benefit (refer note 20) 1,241 1,849 126,149 Total 1,107 976 123,805
Schedule of Income Tax Recognized in Other Comprehensive Income	Income tax recognized in other comprehensive income For the year ended March 31 2022 2023 2024 Particulars Before tax Tax Net of tax Before tax Tax Net of tax Before tax Tax Net of tax Foreign currency translation differences on foreign operations ( 18,943 ) — ( 18,943 ) ( 48,879 ) — ( 48,879 ) ( 9,862 ) — ( 9,862 ) Equity instruments at FVOCI - net change in fair value 33,543 — 33,543 — — — — — — Remeasurement of defined benefit liability ( 426 ) — ( 426 ) 468 — 468 ( 1,212 ) 248 ( 964 ) Total 14,174 — 14,174 ( 48,411 ) — ( 48,411 ) ( 11,074 ) 248 ( 10,826 )
Schedule of Reconciliation of Effective Tax Rate	Reconciliation of effective tax For the Year Ended March 31 Particulars 2022 2023 2024 Profit (loss) for the year ( 45,567 ) ( 11,168 ) 216,743 Income tax benefit 1,107 976 123,805 Profit (loss) before tax ( 46,674 ) ( 12,144 ) 92,938 Income tax benefit using the Company's domestic tax rate 6,999 1,822 ( 13,981 ) Effect of tax rates in foreign jurisdictions 695 ( 3,191 ) ( 9,608 ) Non-deductible expenses ( 3,392 ) ( 2,662 ) ( 420 ) Tax exempt income 383 402 62 Change in estimates related to previous years — — ( 482 ) Utilization of previously unrecognised tax losses 6,934 12,860 533 Change in unrecognised temporary differences — — 4 Utilization/(reversal) of previously recognized tax losses ( 958 ) — ( 1,789 ) Current year losses for which no deferred tax asset was recognized ( 1,328 ) ( 1,656 ) ( 1,389 ) Recognition of previously unrecognised tax losses — — 118,253 Recognition of previously unrecognised temporary differences ( 8,219 ) ( 7,131 ) 33,057 Others ( 7 ) 532 ( 435 ) Income tax benefit 1,107 976 123,805

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property Plant and Equipment	Particulars Land Building Buildings Computers Furniture and Office Motor Leasehold Capital Work- Total Cost Balance as at April 1, 2022 839 505 23,076 13,376 857 1,776 2,552 4,549 — 47,530 Acquisitions through business combination (refer note 7 (b) and 7 (c)) — — 202 17 11 3 — — — 233 Additions/adjustments — — 7,530 2,616 275 85 2,648 1,846 19 15,019 Disposals/adjustments — — ( 1,585 ) ( 1,788 ) ( 140 ) ( 63 ) ( 793 ) ( 632 ) — ( 5,001 ) Effect of movements in foreign exchange rates ( 21 ) ( 19 ) ( 1,825 ) ( 1,070 ) ( 64 ) ( 115 ) ( 244 ) ( 377 ) — ( 3,735 ) Balance as at March 31, 2023 818 486 27,398 13,151 939 1,686 4,163 5,386 19 54,046 Balance as at April 1, 2023 818 486 27,398 13,151 939 1,686 4,163 5,386 19 54,046 Acquisitions through business combination (refer note 7 (d)) — — 109 23 4 6 — — — 142 Additions/adjustments — — 3,792 1,784 21 214 2,605 121 ( 19 ) 8,518 Disposals/adjustments — — ( 10,407 ) ( 2,772 ) ( 32 ) ( 169 ) ( 575 ) ( 3 ) — ( 13,958 ) Effect of movements in foreign exchange rates ( 50 ) ( 24 ) ( 353 ) ( 180 ) ( 21 ) ( 33 ) ( 75 ) ( 79 ) — ( 815 ) Balance as at March 31, 2024 768 462 20,539 12,006 911 1,704 6,118 5,425 - 47,933 Accumulated depreciation Balance as at April 1, 2022 — 505 11,458 10,732 647 1,486 960 2,429 — 28,217 Depreciation for the year — — 3,220 1,363 116 132 814 451 — 6,096 Disposals/adjustments — — ( 340 ) ( 1,768 ) ( 138 ) ( 55 ) ( 593 ) ( 629 ) — ( 3,523 ) Effect of movements in foreign exchange rates — ( 19 ) ( 871 ) ( 835 ) ( 44 ) ( 98 ) ( 79 ) ( 178 ) — ( 2,124 ) Balance as at March 31, 2023 — 486 13,467 9,492 581 1,465 1,102 2,073 — 28,666 Balance as at April 1, 2023 — 486 13,467 9,492 581 1,465 1,102 2,073 — 28,666 Depreciation for the year — — 3,767 1,432 93 142 1,218 784 — 7,436 Disposals/adjustments — — ( 10,385 ) ( 2,661 ) ( 32 ) ( 169 ) ( 408 ) ( 2 ) — ( 13,657 ) Effect of movements in foreign exchange rates — ( 24 ) ( 155 ) ( 127 ) ( 15 ) ( 27 ) ( 23 ) ( 36 ) — ( 407 ) Balance as at March 31, 2024 — 462 6,694 8,136 627 1,411 1,889 2,819 — 22,038 Carrying amounts As at April 1, 2022 839 — 11,618 2,644 210 290 1,592 2,120 — 19,313 As at March 31, 2023 818 — 13,931 3,659 358 221 3,061 3,313 19 25,380 As at April 1, 2023 818 — 13,931 3,659 358 221 3,061 3,313 19 25,380 As at March 31, 2024 768 — 13,845 3,870 284 293 4,229 2,606 — 25,895 Note: The Company has pledged certain property, plant and equipment against bank loans and various credit facilities (refer note 28).

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items]
Summary of Intangible Assets and Goodwill	Other intangible assets Particulars Goodwill Technology Customer Non- Brand / Software Others Intangible assets under development* Total Cost Balance as at April 1, 2022 880,323 70,359 10,581 901 132,473 5,069 661 4,372 1,104,739 Acquisitions through business combination (refer note 7 (b) and 7 (c)) 8,558 1,052 — — 304 6 — — 9,920 Additions/adjustments* — 7,654 — — — 274 1,183 301 9,412 Disposals — ( 1,868 ) — — — ( 669 ) — — ( 2,537 ) Effect of movements in foreign exchange rates ( 55,218 ) ( 5,170 ) ( 738 ) ( 32 ) ( 9,747 ) ( 344 ) ( 45 ) ( 423 ) ( 71,717 ) Balance as at March 31, 2023 833,663 72,027 9,843 869 123,030 4,336 1,799 4,250 1,049,817 Balance as at April 1, 2023 833,663 72,027 9,843 869 123,030 4,336 1,799 4,250 1,049,817 Acquisitions through business combination (refer note 7 (d)) 6,328 499 — — 248 12 — — 7,087 Additions/adjustments* — 6,769 — — — 369 1,087 ( 1,305 ) 6,920 Disposals — ( 4,177 ) — — — ( 1 ) — — ( 4,178 ) Effect of movements in foreign exchange rates ( 7,946 ) ( 928 ) ( 122 ) ( 8 ) ( 1,589 ) ( 51 ) ( 45 ) ( 178 ) ( 10,867 ) Balance as at March 31, 2024 832,045 74,190 9,721 861 121,689 4,665 2,841 2,767 1,048,779 Accumulated amortization and impairment losses Balance as at April 1, 2022 279,172 52,196 6,260 664 73,626 4,647 23 2,493 419,081 Amortization for the year — 6,864 1,202 60 11,559 179 1,286 — 21,150 Impairment for the year — — — — — — — 150 150 Disposals — ( 1,868 ) — — — ( 665 ) — — ( 2,533 ) Effect of movements in foreign exchange rates ( 7,012 ) ( 3,645 ) ( 420 ) ( 14 ) ( 5,292 ) ( 318 ) ( 31 ) ( 273 ) ( 17,005 ) Balance as at March 31, 2023 272,160 53,547 7,042 710 79,893 3,843 1,278 2,370 420,843 Balance as at April 1, 2023 272,160 53,547 7,042 710 79,893 3,843 1,278 2,370 420,843 Amortization for the year — 6,660 771 58 11,159 188 973 — 19,809 Impairment for the year — — — — — — — 22 22 Disposals — ( 3,195 ) — — — ( 1 ) — — ( 3,196 ) Effect of movements in foreign exchange rates — ( 672 ) ( 88 ) ( 7 ) ( 1,054 ) ( 57 ) ( 25 ) ( 182 ) ( 2,085 ) Balance as at March 31, 2024 272,160 56,340 7,725 761 89,998 3,973 2,226 2,210 435,393 Carrying amounts As at April 1, 2022 601,151 18,163 4,321 237 58,847 422 638 1,879 685,658 As at March 31, 2023 561,503 18,480 2,801 159 43,137 493 521 1,880 628,974 As at April 1, 2023 561,503 18,480 2,801 159 43,137 493 521 1,880 628,974 As at March 31, 2024 559,885 17,850 1,996 100 31,691 692 615 557 613,386 * Represents addition of USD 6,455 (March 31, 2023: USD 8,882 ) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 7,760 (March 31, 2023: USD 8,581 ).
Summary of Goodwill Allocated to Acquired Subsidiaries Level	As at March 31 Particulars 2023 2024 Air ticketing 223,552 224,184 Hotels and packages 206,946 206,863 Bus ticketing 127,292 125,494 Other units without significant goodwill 3,713 3,344 Total 561,503 559,885
Air Ticketing and Hotels and Packages [Member]
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items]
Summary of Assumption for Calculation of Cash flow Projections	The key assumptions used in the estimation of value are set out as below. The values assigned to the key assumptions represent management's assessment of future trends in the relevant industries and have been based on the historical data from both external and internal sources. : Air ticketing Hotels and packages Bus ticketing As at March 31 As at March 31 As at March 31 Particulars 2023 2024 2023 2024 2023 2024 Discount rate (pre-tax) 19.5 % 18.4 % 19.8 % 19.0 % 19.7 % 19.5 % Discount rate (post-tax) 17.2 % 16.2 % 17.2 % 16.2 % 17.2 % 16.2 % Terminal value growth rate 4.5 % 4.5 % 4.5 % 4.5 % 4.0 % 4.0 % Adjusted margin growth rate 12.0 % - 23.1 % 8.1 % - 15.5 % 8.1 % - 25.4 % 13.3 % - 16.8 % 12.0 % - 22.8 % 11.0 % - 18.6 % EBITDA margin* ( 5 years) 4.7 % - 11.3 % 7.3 % - 8.7 % 14.1 % - 20.4 % 13.3 % - 19.1 % 14.5 % - 18.9 % 22.3 % - 24.4 % * EBITDA margin is defined as Earnings before interest, tax, depreciation and amortization (EBITDA) as a percentage of adjusted margin.

Tax Assets and Liabilities (Tab

Tax Assets and Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Tax Assets And Liabilities [Abstract]
Summary of Unrecognized Deferred Tax Assets	Deferred tax assets have not been recognized in respect of the following items : As at March 31 Particulars 2023 2024 Deductible temporary differences 40,735 461 Tax losses carry forwards 155,288 30,493 Total 196,023 30,954
Summary of Recognized Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities are attributable to the following : As at March 31 2023* 2024 2023* 2024 2023* 2024 Particulars Assets Liabilities Net Property, plant and equipment 86 1,249 ( 3,467 ) ( 3,062 ) ( 3,381 ) ( 1,813 ) Intangible assets, excluding goodwill — — ( 11,315 ) ( 7,239 ) ( 11,315 ) ( 7,239 ) Trade and other receivables 43 870 — — 43 870 Other current assets — 3,037 — — — 3,037 Convertible notes — — ( 2,082 ) ( 4,314 ) ( 2,082 ) ( 4,314 ) Employee benefits 86 2,704 — — 86 2,704 Other non-current liabilities 10 — — — 10 — Other current liabilities — 1,949 — — — 1,949 Lease liabilities 3,467 3,767 — — 3,467 3,767 Tax loss carry forwards 12,350 99,953 — — 12,350 99,953 Trade and other payables — 1,825 — — — 1,825 Contract liabilities — 240 — — — 240 Share based payments — 23,627 — — — 23,627 Others — — — ( 43 ) — ( 43 ) Deferred tax assets/ 16,042 139,221 ( 16,864 ) ( 14,658 ) ( 822 ) 124,563 Set off ( 16,042 ) ( 9,904 ) 16,042 9,904 — — Net deferred tax — 129,317 ( 822 ) ( 4,754 ) ( 822 ) 124,563 * The Group has adopted Deferred tax related to assets and liabilities arising from a Single Transaction (Amendments to IAS 12) from April 1, 2023. Following the amendments, the Group has recognised a separate deferred tax asset in relation to its lease liabilities and a deferred tax liability in relation to its rights-of-use assets. There was no impact on the opening accumulated deficit as at April 1, 2022 and April 1, 2023 as a result of the amendment (refer note 3).
Summary of Movement in Deferred Tax Assets/(Liabilities)	Movement in deferred tax assets/(liabilities) during the year Particulars Balance Acquired in business combinations Recognised Recognised in Effects of Balance Property, plant and equipment ( 2,785 ) — ( 838 ) — 242 ( 3,381 ) Intangible assets, excluding goodwill ( 15,337 ) ( 342 ) 4,093 — 271 ( 11,315 ) Trade and other receivables 47 — — — ( 4 ) 43 Convertible notes ( 4,314 ) — 2,232 — — ( 2,082 ) Employee benefits 92 — 1 — ( 7 ) 86 Other non-current liabilities 23 — ( 11 ) — ( 2 ) 10 Lease liabilities 2,870 — 846 — ( 249 ) 3,467 Tax losses carry forward 16,808 202 ( 4,474 ) — ( 186 ) 12,350 Total ( 2,596 ) ( 140 ) 1,849 — 65 ( 822 ) Particulars Balance Acquired in business combinations Recognised Recognised in Effects of Balance Property, plant and equipment ( 3,381 ) — 1,556 — 12 ( 1,813 ) Intangible assets, excluding goodwill ( 11,315 ) ( 189 ) 4,307 — ( 42 ) ( 7,239 ) Trade and other receivables 43 — 876 — ( 49 ) 870 Other current assets — — 3,015 — 22 3,037 Convertible notes ( 2,082 ) — ( 2,232 ) — — ( 4,314 ) Employee benefits 86 — 2,399 248 ( 29 ) 2,704 Other non-current liabilities 10 — ( 10 ) — — — Other current liabilities — — 1,924 — 25 1,949 Lease liabilities 3,467 — 325 — ( 25 ) 3,767 Tax losses carry forward 12,350 — 88,179 — ( 576 ) 99,953 Trade and other payables — — 1,831 — ( 6 ) 1,825 Contract liabilities — — 241 — ( 1 ) 240 Share based payments — — 23,786 — ( 159 ) 23,627 Others — — ( 48 ) — 5 ( 43 ) Total ( 822 ) ( 189 ) 126,149 248 ( 823 ) 124,563

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Trade And Other Receivables [Abstract]
Summary of Trade and Other Receivables	As at March 31 Particulars 2023 2024 Trade and other receivables, net of provision 61,699 83,116 Security deposits, net of provision 8,260 9,804 Interest accrued 4,855 6,453 Due from employees 212 273 Total 75,026 99,646 Non-current 6,179 7,696 Current 68,847 91,950 Total 75,026 99,646

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Mar. 31, 2024
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalents	As at March 31 Particulars 2023 2024 Cash in hand 80 158 Funds in transit 37,878 58,874 Bank balances 168,779 148,762 Term deposits 77,281 119,271 Total 284,018 327,065

Term Deposits (Tables)

Term Deposits (Tables)	12 Months Ended
	Mar. 31, 2024
Term Deposit [Abstract]
Schedule of Term Deposits	As at March 31 Particulars 2023 2024 Term deposits 202,674 280,688 Total 202,674 280,688 Non-current 5,618 966 Current 197,056 279,722 Total 202,674 280,688

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Mar. 31, 2024
Other Current Assets [Abstract]
Summary of Other Current Assets	As at March 31 Particulars 2023 2024 Advance to suppliers^ 116,190 145,423 Prepaid expenses 3,519 4,607 Receivable from related party# 49 24 Other assets* 2,206 3,069 Total 121,964 153,123 * Other assets includes amount recoverable of Nil (March 31, 2023: USD 117 ), which was lying in an escrow account (refer note 8 (a)). # Loan given to Saaranya Hospitality Technologies Private Limited (equity-accounted investee) (refer note 37). ^ The Company pays advances to airlines for the procurement of airline tickets. These advances are utilized against the subsequent purchase of airline tickets. The outstanding airline balances as at March 31, 2024 includes amounts recoverable from Go Airlines (India) Limited ("Go First") amounting to USD 20,949 (March 31, 2023: USD 20,487 ), which includes refund due to customers of USD 10,902 (March 31, 2023: USD 245 ).

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Mar. 31, 2024
Other Non Current Assets [Abstract]
Summary of Other Non-Current Assets	As at March 31 Particulars 2023 2024 Prepaid expenses 53 85 Total 53 85

Capital and Reserves (Tables)

Capital and Reserves (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of classes of share capital [abstract]
Schedule of Share Capital and Share Premium	A. Share Capital and Share Premium Ordinary Shares Class B Shares Particulars Number Share Share Number Share Share Balance as at April 1, 2022 65,606,041 33 816,743 39,667,911 20 1,217,920 Shares issued during the year on exercise of share based awards 856,521 * 22,699 — — — Balance as at March 31, 2023 66,462,562 33 839,442 39,667,911 20 1,217,920 Balance as at April 1, 2023 66,462,562 33 839,442 39,667,911 20 1,217,920 Shares issued during the year on exercise of share based awards 3,652,013 2 103,855 — — — Balance as at March 31, 2024 70,114,575 35 943,297 39,667,911 20 1,217,920 *less than 1

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Mar. 31, 2024
Earnings per share [abstract]
Computation of Basic and Diluted Earnings (Loss) Per Share	The following is the reconciliation of the earnings or loss attributable to ordinary shareholders (including Class B shareholders) and weighted average number of ordinary shares (including Class B shares) used in the computation of basic and diluted earnings (loss) per share for the year ended March 31, 2022, 2023 and 2024: For the year ended March 31 Particulars 2022 2023 2024 Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing basic earnings (loss) per share (A) ( 45,405 ) ( 11,321 ) 216,801 Interest expense and changes in carrying amount of convertible notes, net of tax — — ( 10,857 ) Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing diluted earnings (loss) per share (B) ( 45,405 ) ( 11,321 ) 205,944 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic earnings (loss) per share (C) 108,471,149 109,656,200 111,094,561 Dilutive effect of conversion of convertible notes — — 5,934,810 Dilutive effect of share based awards — — 1,206,485 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive earnings (loss) per share (D) 108,471,149 109,656,200 118,235,856 Earnings (loss) per share (USD) Basic (A/C) ( 0.42 ) ( 0.10 ) 1.95 Diluted (B/D) ( 0.42 ) ( 0.10 ) 1.74

Loans and Borrowings (Tables)

Loans and Borrowings (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Loans And Borrowings [Abstract]
Summary of Interest Bearing Loans and Borrowings Measured at Amortized Cost/Fair Value	This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 34. As at March 31 Particulars 2023 2024 Non-current liabilities Secured bank loans 1,903 2,609 Lease liabilities 13,747 12,969 Convertible notes — 201,240 Non-current portion of loans and borrowings 15,650 216,818 As at March 31 Particulars 2023 2024 Current liabilities Current portion of secured bank loans 764 1,117 Current portion of lease liabilities 2,632 3,689 Current portion of convertible notes 216,118 — Current portion of loans and borrowings 219,514 4,806
Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes	As at March 31, As at March 31, Particulars Currency Interest rate Year of Original Carrying Original Carrying Secured bank loans INR 7 %- 10 % 2023 - 2029 3,397 2,667 4,961 3,726 Lease liabilities Multiple 3 %- 12 % 2023 - 2028 38,791 16,379 42,536 16,658 Convertible notes USD 7.39 % 2026 230,000 216,118 230,000 201,240
Summary of Changes in Cash Flows from Financing Activities	Changes in cash flows from financing activities Liabilities Secured bank loans Lease liabilities Convertible Notes Total Balance as at April 1, 2021 735 15,646 187,574 203,955 Proceeds from bank loans 1,169 — — 1,169 Repayment of bank loans ( 479 ) — — ( 479 ) Additions to lease liabilities — 1,804 — 1,804 Adjustment due to modifications — ( 1,053 ) — ( 1,053 ) Payment of lease liabilities — ( 1,771 ) — ( 1,771 ) Interest accrued 78 1,569 13,666 15,313 Interest paid ( 78 ) ( 1,569 ) — ( 1,647 ) Effect of change in foreign exchange rates ( 33 ) ( 674 ) — ( 707 ) Balance as at March 31, 2022 1,392 13,952 201,240 216,584 Proceeds from bank loans 2,168 — — 2,168 Repayment of bank loans ( 749 ) — — ( 749 ) Acquired through business combination — 199 — 199 Additions to lease liabilities — 7,255 — 7,255 Adjustment due to modifications — ( 1,435 ) — ( 1,435 ) Payment of lease liabilities — ( 2,415 ) — ( 2,415 ) Interest accrued 189 1,554 14,878 16,621 Interest paid ( 189 ) ( 1,554 ) — ( 1,743 ) Effect of change in foreign exchange rates ( 144 ) ( 1,177 ) — ( 1,321 ) Balance as at March 31, 2023 2,667 16,379 216,118 235,164 Proceeds from bank loans 2,114 — — 2,114 Repayment of bank loans ( 1,009 ) — — ( 1,009 ) Acquired through business combination — 115 — 115 Additions to lease liabilities — 3,540 — 3,540 Adjustment due to modification/change in estimate — ( 26 ) ( 30,578 ) ( 30,604 ) Payment of lease liabilities — ( 3,105 ) — ( 3,105 ) Interest accrued 266 1,783 15,700 17,749 Interest paid ( 266 ) ( 1,783 ) — ( 2,049 ) Effect of change in foreign exchange rates ( 46 ) ( 245 ) — ( 291 ) Balance as at March 31, 2024 3,726 16,658 201,240 221,624

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Other Current Liabilities [Abstract]
Summary of Other Current Liabilities	As at March 31 Particulars 2023 2024 Statutory liabilities 18,750 26,820 Employee related payables 6,929 8,467 Refund due to customers 34,025 45,870 Deferred income 279 105 Other liabilities (related to Hotel Travel Group) (refer note 14) 4,320 — Other liabilities (related to business combination) (refer note 7 (a)) 4,855 — Total 69,158 81,262

Other Non-current Liabilities (

Other Non-current Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Non Current Liabilities [Abstract]
Schedule of Other Non-current Liabilities	As at March 31 Particulars 2023 2024 Deferred income 77 5 Other liabilities (related to business combination) (refer note 7 (c) and 7 (d)) 4,513 12,438 Total 4,590 12,443

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Trade And Other Payables [Abstract]
Summary of Trade and Other Payables	As at March 31 Particulars 2023 2024 Trade payables 45,748 67,054 Accrued expenses 44,032 51,494 Total 89,780 118,548

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Employee Benefit Plan [Abstract]
Summary of Employee Benefits	As at March 31 Particulars 2023 2024 Net defined benefit liability 7,090 9,316 Other long term employee benefit (liability for compensated absences) 1,796 2,346 Total employee benefit liabilities 8,886 11,662 As at March 31 Particulars 2023 2024 Present value of unfunded obligation 7,090 9,316 Total 7,090 9,316
Disclosure of Reconciliation From Opening Balances to Closing Balances For Net Defined Liability and Its Components	The following table shows a reconciliation from the opening balances to the closing balances for the net defined liability and its components: Particulars Defined benefit Fair value of plan Net defined benefit As at March 31 As at March 31 As at March 31 2023 2024 2023 2024 2023 2024 Balance as at April 1 7,457 7,245 ( 199 ) ( 155 ) 7,258 7,090 Acquired through business combination (refer note 7(b), 7 (c) and 7 (d)) 115 95 — — 115 95 Included in profit or loss Current service cost 1,133 1,180 — — 1,133 1,180 Past service cost (credit) — ( 307 ) — — — ( 307 ) Interest cost (income) 394 492 ( 11 ) ( 11 ) 383 481 1,527 1,365 ( 11 ) ( 11 ) 1,516 1,354 Included in other comprehensive income Remeasurement loss (gain) : -Actuarial loss (gain) arising from : -demographic assumptions ( 9 ) 854 — — ( 9 ) 854 -financial assumptions ( 327 ) 17 — — ( 327 ) 17 -experience adjustment ( 130 ) 340 — — ( 130 ) 340 -Return on plan assets excluding interest income — — ( 2 ) 1 ( 2 ) 1 ( 466 ) 1,211 ( 2 ) 1 ( 468 ) 1,212 Effects of movement in foreign exchange rates ( 609 ) ( 118 ) 15 3 ( 594 ) ( 115 ) Other Contribution by employer — — ( 1 ) ( 2 ) ( 1 ) ( 2 ) Benefits paid ( 779 ) ( 331 ) 43 13 ( 736 ) ( 318 ) Balance as at March 31 7,245 9,467 ( 155 ) ( 151 ) 7,090 9,316 Represented by: As at March 31 Particulars 2023 2024 Present value of defined benefit obligation 7,245 9,467 Less: fair value of plan assets ( 155 ) ( 151 ) Net defined benefit liability 7,090 9,316
Summary of Actuarial Assumptions	Principal actuarial assumptions are given below: As at March 31 Particulars 2023 2024 Discount rate (per annum) 7.00 %- 7.20 % 6.90 %- 7.00 % Future salary growth (per annum) 5.00 %- 11.00 % 7.00 %- 11.00 % Withdrawal rate 5.00 %- 25.00 % 5.00 %- 25.00 % Retirement age (years) 58 - 65 58 - 65
Summary of Sensitivity Analysis for Actuarial Assumptions	Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: Particulars For the year ended For the year ended Increase Decrease Increase Decrease Discount rate ( 1 % movement) ( 269 ) 292 ( 560 ) 630 Future salary growth ( 1 % movement) 281 ( 266 ) 594 ( 542 ) Withdrawal rates ( 5 %- 10 % movement) ( 514 ) 883 ( 884 ) 1,853
Disclosure of Plan Assets	Plan assets comprise the following: As at March 31 Particulars 2023 2024 Funds managed by the insurer 100 % 100 %
Summary of Expected Benefit Payments	G. Expected benefit payments for the year ending: Amount March 31, 2025 1,211 March 31, 2026 1,150 March 31, 2027 1,337 March 31, 2028 2,127 March 31, 2029 1,786 Thereafter 9,898

Share Based Payment (Tables)

Share Based Payment (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Measurement Used to Determine Fair Values of ESOPs	Inputs for Measurement of Grant Date Fair Values of Simplotel ESOP Plan For the year ended March 31, 2024 Fair value of ESOP and assumptions Share price at grant date (USD) 442.90 Fair value at grant date (USD) 442.90 Exercise price (USD) 0.12 Expected volatility 46.50 % Expected term 6 years Expected dividends — Risk-free interest rate 7.60 %
Summary of Number and Weighted Average Exercise Price of Employee Stock Options under ESOP Plan 2015	Weighted Number Weighted Number For the year ended March 31 For the year ended March 31 Particulars 2023 2023 2024 2024 Outstanding at beginning of the year 0.12 1,073 0.12 1,065 Granted during the year — — 0.12 192 Forfeited and expired during the year — ( 8 ) 0.12 ( 55 ) Outstanding at the end of the year 0.12 1,065 0.12 1,202 Exercisable at the end of the year 0.12 947 0.12 949
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Terms and Conditions Relating to Grants under Share Incentive Plan	The terms and conditions relating to the RSUs grants under this Share Incentive Plan are given below : Grant details Number of Vesting Contractual RSUs granted during the year ended March 31, 2022 2,413,442 Refer notes 4 – 9 years RSUs granted during the year ended March 31, 2023 1,455,554 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2024 829,578 Refer notes 4 – 8 years
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans	The number and weighted average exercise price of RSUs under share incentive plan are as follows: Weighted Number Weighted Number Weighted Number For the year ended March 31 Particulars 2022 2022 2023 2023 2024 2024 Outstanding at the beginning of the year 0.0005 5,979,731 0.0005 7,445,641 0.0005 7,773,744 Granted during the year 0.0005 2,413,442 0.0005 1,455,554 0.0005 829,578 Forfeited and expired during the year 0.0005 ( 424,405 ) 0.0005 ( 369,630 ) 0.0005 ( 178,993 ) Exercised during the year 0.0005 ( 523,127 ) 0.0005 ( 757,821 ) 0.0005 ( 3,383,113 ) Outstanding at the end of the year 0.0005 7,445,641 0.0005 7,773,744 0.0005 5,041,216 Exercisable at the end of the year 0.0005 3,869,396 0.0005 4,327,478 0.0005 2,234,132
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans	The number and weighted average exercise price of ESOPs under share incentive plan are as follows: Weighted Number Weighted Number Weighted Number For the year ended March 31 Particulars 2022 2022 2023 2023 2024 2024 Outstanding at the beginning of the year 2,229 19,489 2,229 19,489 2,229 18,502 Forfeited and expired during the year 2,229 — 2,229 — 2,229 — Exercised during the year 2,229 — 2,229 ( 987 ) 2,229 ( 2,689 ) Outstanding at the end of the year 2,229 19,489 2,229 18,502 2,229 15,813 Exercisable at the end of the year 2,229 12,949 2,229 18,502 2,229 15,813
BMF ESOPs under BMF Plan 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans	The number and weighted average exercise price of BMF ESOPs under the BMF Plan 2022 are as follows: Weighted Number For the year ended March 31 Particulars 2024 2024 Outstanding at beginning of the year — — Granted during the year 0.12 2,490 Outstanding at the end of the year 0.12 2,490 Exercisable at the end of the year — —
BMF Plan 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Measurement Used to Determine Fair Values of ESOPs	Inputs for Measurement of Grant Date Fair Values of BMF Plan 2022 For the year ended March 31, 2024 Fair value of ESOP and assumptions Share price at grant date (USD) 16.65 Fair value at grant date (USD) 16.65 Exercise price (USD) 0.12 Expected volatility 46.40 % Expected term 6 years Expected dividends — Risk-free interest rate 7.32 %
Savaari ESOPs under Savaari Plan 2013 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans	The number and weighted average exercise price of Savaari ESOPs under the Savaari Plan 2013 are as follows: Weighted Number For the Year ended March 31 Particulars 2024 2024 Outstanding at the date of acquisition (refer note 7 (d)) 0.01 30,710 Forfeited and expired during the year 0.01 ( 25 ) Outstanding at the end of the year 0.01 30,685 Exercisable at the end of the year 0.01 30,637

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Summary of Maximum Exposure to Credit Risk	The carrying amount of financial assets and contract assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was : As at March 31 Particulars 2023 2024 Contract assets — 253 Trade and other receivables 75,026 99,646 Receivable from related party 49 24 Term deposits 202,674 280,688 Cash and cash equivalents (except cash in hand) 283,938 326,907 Total 561,687 707,518 The cash and cash equivalents and term deposits are mainly held with banks, which are rated A+, AAA, AA-, A-, BBB-, BB+ and BB- based on rating agency Fitch ratings. The Group considers that its cash and cash equivalents and term deposits have low credit risk based on the external credit ratings of the counterparties. The maximum exposure to credit risk for contract assets and trade and other receivables at the reporting date, categorised by type of counterparty was: As at March 31 Particulars 2023 2024 Airlines 18,617 28,549 Retail customers 1,301 1,856 Corporate customers 35,079 48,465 Deposit with hotels and others 8,260 9,804 Others 11,769 11,225 Total 75,026 99,899
Summary of Age of Contract Assets and Trade and Other Receivables, Term Deposits and Security Deposits	The age of contract assets and trade and other receivables at the reporting date was : As at March 31 2023 2024 Particulars Gross Impairment Gross Impairment Not past due 39,796 — 55,815 — Past due 0-30 days 18,417 — 25,361 — Past due 30-120 days 12,446 — 14,606 — More than 120 days 6,981 2,614 7,316 3,199 Total 77,640 2,614 103,098 3,199
Summary of Movement in Allowance for Doubtful Debts in Respect of Contract Assets and Trade and Other Receivables	The movement in the allowance for impairment in respect of contract assets and trade and other receivables during the year was as follows : For the year ended Particulars 2023 2024 Balance at the beginning of the year 2,812 2,614 Allowance for impairment 349 837 Reversal of allowance for impairment ( 165 ) — Amounts written off against the allowance ( 195 ) ( 201 ) Effects of movement in exchange rate ( 187 ) ( 51 ) Balance at the end of the year 2,614 3,199
Summary of Contractual Maturities of Financial Liabilities, Including Estimated Interest Payments and Excluding Impact of Netting Agreements	The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements : As at March 31, 2023 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying Contractual 6 months 6 -12 1 -2 2 -5 More than Convertible notes 216,118 230,000 — 230,000 — — — Lease liabilities 16,379 21,549 2,342 2,046 4,272 11,124 1,765 Secured bank loans 2,667 3,077 485 462 850 1,279 1 Trade and other payables 89,780 89,780 89,780 — — — — Other liabilities (related to business combinations) 9,368 10,479 5,071 — — 5,408 — Other liabilities (related to Hotel Travel Group) 4,320 4,320 4,320 — — — — Refund due to customers 34,025 34,025 34,025 — — — — Total 372,657 393,230 136,023 232,508 5,122 17,811 1,766 Notes: * Represents undiscounted cash flows of interest and principal As at March 31, 2024 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying Contractual 6 months 6 -12 1 -2 2 -5 More than Convertible notes 201,240 230,000 — — 230,000 — — Lease liabilities 16,658 20,689 2,790 2,601 5,345 9,953 — Secured bank loans 3,726 4,325 710 682 1,230 1,703 ^ Trade and other payables 118,548 118,548 118,548 — — — — Other liabilities (related to business combinations) 12,438 12,438 — — — 12,438 — Refund due to customers 45,870 45,870 45,870 — — — — Total 398,480 431,870 167,918 3,283 236,575 24,094 — Notes: ^ less than 1 * Represents undiscounted cash flows of interest and principal The balanced view of liquidity and financial indebtedness (excluding lease liabilities) is stated in the table below: As at March 31 Particulars 2023 2024 Cash and cash equivalents 284,018 327,065 Term deposits 202,674 280,688 Loans and borrowings ( 218,785 ) ( 204,966 ) Net cash position 267,907 402,787
Summary of Currency Risk	Between USD and INR As at March 31 Particulars 2023 2024 Trade and other receivables 3,411 2,629 Trade and other payables ( 212,192 ) ( 218,083 ) Cash and cash equivalents * 5 Net exposure ( 208,781 ) ( 215,449 ) * less than 1 Between AED and INR As at March 31 Particulars 2023 2024 Trade and other receivables 35,336 41,381 Trade and other payables ( 664 ) ( 1,923 ) Cash and cash equivalents 14 38 Net exposure 34,686 39,496 Between INR and AED As at March 31 Particulars 2023 2024 Trade and other receivables 83,572 82,449 Net exposure 83,572 82,449 The following significant exchange rates applied during the year: Average exchange rate per unit Reporting date rate per unit Financial Year As at March 31 2022-23 2023-24 2023 2024 INR to USD 0.0125 0.0121 0.0122 0.0120 INR to AED 0.0458 0.0444 0.0447 0.0441 AED to INR 21.8559 22.5401 22.3716 22.6913
Sensitivity Analysis of Exchange Rate	For the year ended Particulars 2023 2024 Profit or loss 10% strengthening of USD against INR ( 20,878 ) ( 21,545 ) 10% strengthening of AED against INR 3,469 3,950 10% strengthening of INR against AED 8,357 8,245
Summary of Fair Values of Financial Assets and Liabilities, together with Carrying Amounts	The fair values of financial assets and liabilities, together with the carrying amounts shown in the statement of financial position, are as follows : As at March 31, 2023 As at March 31, 2024 Note Carrying amount Fair value Carrying amount Fair value Financial assets measured at fair value Other investments - equity securities (FVOCI) 9 452 452 452 452 Other investments - equity securities (FVTPL) 9 591 591 591 591 Other investments - other securities (FVTPL) 9 149 149 242 242 1,192 1,192 1,285 1,285 Financial assets not measured at fair value Trade and other receivables 21 75,026 75,026 99,646 99,646 Term deposits 23 202,674 202,674 280,688 280,688 Cash and cash equivalents 22 284,018 284,018 327,065 327,065 Receivable from related party 24 49 49 24 24 Other investments - other securities 9 76 76 76 76 561,843 561,843 707,499 707,499 Financial liabilities measured at fair value Other liabilities (related to business combination) 29,30 9,368 9,368 12,438 12,438 9,368 9,368 12,438 12,438 Financial liabilities not measured at fair value (amortised cost) Secured bank loans 28 2,667 2,667 3,726 3,726 Trade and other payables 31 89,780 89,780 118,548 118,548 Refund due to customers 29 34,025 34,025 45,870 45,870 Other liabilities (related to Hotel Travel Group) 29 4,320 4,320 — — Convertible notes 28 216,118 212,189 201,240 197,698 346,910 342,981 369,384 365,842
Summary of Financial Instruments Carried at Fair Value	As at March 31, 2023 Particulars Level 1 Level 2 Level 3 Total Other investments - equity securities (FVOCI) — — 452 452 Other investments - equity securities (FVTPL) — — 591 591 Other investments - other securities (FVTPL) 149 — — 149 Total 149 — 1,043 1,192 Other liabilities (related to business combinations) — — 9,368 9,368 Total — — 9,368 9,368 As at March 31, 2024 Particulars Level 1 Level 2 Level 3 Total Other investments - equity securities (FVOCI) — — 452 452 Other investments - equity securities (FVTPL) — — 591 591 Other investments - other securities (FVTPL) 242 — — 242 Total 242 — 1,043 1,285 Other liabilities (related to business combinations) — — 12,438 12,438 Total — — 12,438 12,438
Summary of Reconciliation Fair Value Measurements in Level 3 of Fair Value Hierarchy	The following tables shows a reconciliation from the opening balances to the closing balances for fair value measurement in Level 3 of the fair value hierarchy: As at March 31, 2023 Particulars Other Other Other investments (equity securities - FVTPL) Opening balances 10,075 452 3,412 Acquired in business combinations (refer note 7 (c)) 4,411 — — Total gains and losses recognized in: —profit or loss 673 — ( 2,821 ) —other comprehensive income (loss) -net change in fair value ( 858 ) — — -effect of movements in foreign exchange rates 102 — — Payment during the period (refer note 7 (a)) ( 5,035 ) — — Closing balances 9,368 452 591 As at March 31, 2024 Particulars Derivative Other Other Other investments (equity securities - FVTPL) Opening balances — 9,368 452 591 Acquired in investment in equity accounted investee 5,084 — — — Acquired in business combinations (refer note 7 (d)) — 7,311 — — Total gains and losses recognized in: —profit or loss 115 215 — — —other comprehensive income (loss) -effect of movements in foreign exchange rates — ( 207 ) — — —equity — 3,178 — — Payment during the period (refer note 7 (a)) — ( 7,427 ) — — Derecognition on discontinuation of equity accounted investment (refer note 7 (d)) ( 5,199 ) — — — Closing balances — 12,438 452 591
Summary of Financial Instruments Measured at Fair Value	Financial Instruments measured at fair value: Type Valuation technique Significant Inter- relationship Other investments - equity securities (FVTPL) Market comparison technique: The valuation model is based on market multiple derived from quoted prices of companies comparable to the investee. Net revenue multiple: 3.7 - 4.8 (March 31, 2023: 3.7 - 4.8 ) The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Q2T Discounted cash flows: The valuation model considers the present value of the expected future payments, discounted using a risk-adjusted discount rate. Expected cash flows: March 31, 2023: USD 5,071 10.2 % The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Simplotel Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, revenue and earnings before interest, tax, depreciation and amortisation (EBITDA). Volatility: 23.8 % - 53.5 % (March 31, 2023: 25.3 % - 58.5 %) 7.13 % (March 31, 2023: 7.25 %) 22.0 % (March 31, 2023: 19.7 %) 4,907 (March 31, 2023: USD 5,442 ) 265 ) (March 31, 2023: USD ( 48 )) The estimated fair value would increase (decrease) if: Other liabilities (related to business combinations) - Savaari Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, net revenue, servicing margin, profit before tax and financial parameters. Volatility: 31.2 % - 45.0 % 7.17 % 17.0 %- 20.8 % 6,361 - USD 9,674 1,790 - USD 2,648 1.037 - USD 2,434 4,883 - USD 7,064 The estimated fair value would increase (decrease) if:
Summary of Financial Instruments Not Measured at Fair Value	Financial Instruments not measured at fair value: Type  Valuation technique  Significant unobservable inputs Other financial assets and liabilities*  Discounted cash flows  Not applicable Notes: * Other financial assets include trade and other receivables, term deposits, cash and cash equivalents, receivable from related party and other investments-other securities. Other financial liabilities include secured bank loans, trade and other payables, refund due to customers, convertible notes, other liabilities (related to Hotel Travel Group) and lease liabilities .
Summary of Sensitivity Analysis for Other Investments	For the fair values of other investments - equity securities (FVTPL), reasonably possible changes of 100 basis points at the reporting date to the significant unobservable input, holding other inputs constant, would have the following effects : For the year ended For the year ended Profit or loss Profit or loss Increase Decrease Increase Decrease Net revenue multiple 4 ( 4 ) 4 ( 4 )
Summary of Other Liabilities Related to Business Combination	For the fair values of other liabilities (related to business combinations), reasonably possible changes of 100 basis points at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects : For the year ended Profit or loss Increase Decrease Risk adjusted discount rate ( 17 ) 18 For the fair values of other liabilities (related to business combinations), reasonably possible changes in significant unobservable inputs at the reporting date, holding other inputs constant, would have the following effects: For the year ended For the year ended Equity Equity Increase Decrease Increase Decrease Volatility ( 1 % Movement) 20 ( 22 ) 10 ( 10 ) Risk free interest rate ( 1 % Movement) ( 17 ) 16 ( 8 ) 8 Discount rate ( 0.5 % Movement) ( 39 ) 40 ( 26 ) 26 Revenue for 12 months ended September 30, 2025 ( 1 % Movement) 38 ( 38 ) 42 ( 42 ) For fair values of other liabilities (related to business combinations), reasonably possible changes in significant unobservable inputs at the reporting date, holding other inputs constant, would have the following effects: For the year ended Equity Increase Decrease Volatility ( 1 % Movement) ( 17 ) 16 Risk free interest rate ( 1 % Movement) ( 120 ) 123 Discount rate ( 0.5 % Movement) ( 12 ) ( 43 ) Net revenue ( 1 % Movement) 26 ( 26 ) Servicing margin ( 1 % Movement) 15 ( 15 ) Profit before tax ( 1 % Movement) 10 ( 10 ) Financial parameters ( 0.25 % Movement) 197 ( 124 )

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2024
Presentation of leases for lessee [abstract]
Schedule of Right-of-use Assets	The Group presents right-of-use assets that do not meet the definition of investment property as 'property, plant and equipment' with the same line item as it presents underlying assets of the same nature that it owns (refer note 18) . As at March 31 2023 2024 Opening balance 11,618 13,931 Additions to right-of-use assets 7,530 3,792 Acquired through business combination (refer note 7(b), 7 (c) and 7 (d)) 202 109 Derecognition of right-of-use assets ( 1,245 ) ( 22 ) Depreciation charged during the year ( 3,220 ) ( 3,767 ) Effect of movements in foreign exchange rates ( 954 ) ( 198 ) Closing Balance 13,931 13,845
Summary of Amounts Recognised in Statement of Profit or Loss	ii) Amounts recognised in statement of profit or loss For the year ended March 31 2022 2023 2024 Interest on lease liabilities (refer note 16) 1,569 1,554 1,783 Depreciation on right-of-use assets (refer note 18) 3,064 3,220 3,767
Schedule of Amounts Recognised in Statement of Cash Flows	iii) Amounts recognised in statement of cash flows For the year ended March 31 2022 2023 2024 Total cash outflows for leases (principal + interest) 3,340 3,969 4,888

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Key Management Personnel Compensation	Key management personnel compensation comprised: For the year ended March 31 Particulars 2022 2023 2024 Short-term employee benefits 2,351 1,997 1,937 Post-employment benefits 288 88 129 Other long-term benefits 36 14 10 Share based payment 16,930 12,015 11,425 Legal and professional 84 84 84 Total 19,689 14,198 13,585 As at March 31 Balance Outstanding 2023 2024 Employee related payables 552 589 Accrued expenses 78 75
Summary of Transactions with Entity Providing Key Management Personnel Services	(B) Transactions with entity providing key management personnel services: For the year ended March 31 Transactions 2022 2023 2024 Key management personnel services 7 7 7 Consultancy services 16 20 25
Trip.com and its Subsidiaries [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Related Party	a) Trip.com and its subsidiaries For the year ended March 31 Transactions 2022 2023 2024 Sale of air ticketing^ 211 768 1,538 Purchase of air ticketing^ 475 40,954 96,996 Sale of hotels and packages^ 1,204 5,192 3,005 Purchase of hotels and packages^ 3,015 14,575 16,595 Commission received 23 100 51 Commission paid 149 673 402 Marketing alliances — 50 180 Other operating expenses 306 4,572 5,268 Advance given 1,074 — — Advance given received back 1,074 — — ^ represents gross amount booked/charged for the air ticketing and hotels and packages transactions. As at March 31 Balance Outstanding 2023 2024 Trade and other receivables 969 344 Trade payables 4,926 6,611 Advance to suppliers 134 179
Saaranya Hospitality Technologies Private Limited [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Equity-Accounted Investee	For the year ended March 31 Transactions 2022 2023 2024 Repayment of loan given — — 24 Interest income 3 4 2 As at March 31 Balance Outstanding 2023 2024 Receivable from related party 49 24 Interest accrued * * * less than 1
PasajeBus SpA [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Equity-Accounted Investee	For the year ended March 31 Transactions 2022 2023 2024 Ancillary revenue 114 168 150 As at March 31 Balance Outstanding 2023 2024 Trade and other receivables 22 20
Savaari Car Rentals Private Limited [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Equity-Accounted Investee	For the year ended March 31 Transactions 2022 2023 2024 Other travel services - purchase for car bookings^ — — 493 Commission received — — 43 ^ represents gross amount booked/charged for the car bookings

List of Material Subsidiaries (

List of Material Subsidiaries (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of subsidiaries [abstract]
Schedule of List of Material Subsidiaries	Name of entity Place of Incorporation Ownership Ownership MakeMyTrip Inc. Delaware, USA 100 % 100 % MakeMyTrip (India) Private Limited India 100 % 100 % Ibibo Group Holdings (Singapore) Pte. Ltd. Singapore 100 % 100 % Quest 2 Travel.com India Private Limited India 83.66 % 100 %

Basis of Accounting - Additiona

Basis of Accounting - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024
Basis Of Accounting [Abstract]
Percent of voting equity interests acquired to get significant influence over investee	20%

Material Accounting Policies -

Material Accounting Policies - Additional information (Detail)	12 Months Ended
	Mar. 31, 2024 Segment $ / shares	Mar. 31, 2023 $ / shares
Disclosure Of Material Accounting Policies [Line Items]
Number of reportable segments | Segment	3
Ordinary shares [member]
Disclosure Of Material Accounting Policies [Line Items]
Par value per share	$ 0.0005	$ 0.0005
Class B Shares [Member]
Disclosure Of Material Accounting Policies [Line Items]
Par value per share	$ 0.0005	$ 0.0005

Material Accounting Policies _2

Material Accounting Policies - Summary of Estimated Useful Lives of Assets on Depreciation Calculated (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Computers [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	3 years	3 years
Computers [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	6 years	6 years
Furniture and Fixtures [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	5 years	5 years
Furniture and Fixtures [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	6 years	6 years
Office Equipment [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	1 year	1 year
Office Equipment [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	7 years	7 years
Motor Vehicles [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	3 years	3 years
Motor Vehicles [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	7 years	7 years
Building [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	20 years	20 years

Material Accounting Policies _3

Material Accounting Policies - Summary of Estimated Useful Lives of Assets on Amortization of Assets Other than Goodwill Calculated (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Technology Related Development Costs [Member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	2 years	2 years
Technology Related Development Costs [Member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years	5 years
Software [Member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	3 years	3 years
Software [Member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years	5 years
Customer Related Intangible Assets [Member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	7 years	7 years
Customer Related Intangible Assets [Member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	10 years	10 years
Contract Related Intangible Assets [member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years	5 years
Contract Related Intangible Assets [member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	6 years	6 years
Marketing Related Intangible Assets [member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	7 years	7 years
Marketing Related Intangible Assets [member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	10 years	10 years
Others [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years	5 years

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of credit risk exposure [abstract]
Maturity of trade receivables	Trade receivables are usually due within 30-90 days from the date of invoicing.	Trade receivables are usually due within 30-90 days from the date of invoicing.

Operating Segments - Additional

Operating Segments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024 Segment
Disclosure of operating segments [abstract]
Number of reportable segments	3
Segment reporting disclosure of major customers	none of the corporate and other customers account for more than 10% or more of the Group’s revenues.

Operating Segments - Summary of

Operating Segments - Summary of Reportable Segments (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of operating segments [Line Items]
Revenue		$ 782,524	$ 593,036	$ 303,922
Add: Customer inducement costs recorded as a reduction of revenue	[1]	249,990	235,752	111,247
Less: Service cost		215,089	177,567	58,750
Adjusted Margin		817,425	651,221	356,419
Other income		770	2,798	3,490
Personnel expenses		(147,587)	(131,968)	(116,924)
Marketing and sales promotion expenses		(123,304)	(101,601)	(51,033)
Customer inducement costs recorded as a reduction of revenue	[1]	(249,990)	(235,752)	(111,247)
Other operating expenses		(204,833)	(133,698)	(81,575)
Depreciation, amortization and impairment		(27,267)	(27,396)	(29,496)
Finance income		24,365	10,974	9,984
Finance costs		3,307	(46,732)	(26,326)
Share of profit of equity-accounted investees		52	10	34
Profit (loss) before tax		92,938	(12,144)	(46,674)
Reportable Segments [Member] | Air Ticketing [Member]
Disclosure of operating segments [Line Items]
Revenue		201,246	147,793	88,712
Add: Customer inducement costs recorded as a reduction of revenue	[1]	116,423	135,338	67,090
Less: Service cost			3,078	311
Adjusted Margin		317,669	280,053	155,491
Reportable Segments [Member] | Hotels and Packages [Member]
Disclosure of operating segments [Line Items]
Revenue		435,542	337,686	157,267
Add: Customer inducement costs recorded as a reduction of revenue	[1]	123,695	90,487	41,545
Less: Service cost		210,357	168,387	54,760
Adjusted Margin		348,880	259,786	144,052
Reportable Segments [Member] | Bus Ticketing [Member]
Disclosure of operating segments [Line Items]
Revenue		92,693	74,873	39,896
Add: Customer inducement costs recorded as a reduction of revenue	[1]	9,432	8,025	1,814
Less: Service cost			5,596	3,397
Adjusted Margin		102,125	77,302	38,313
All Other Segments [Member]
Disclosure of operating segments [Line Items]
Revenue		53,043	32,684	18,047
Add: Customer inducement costs recorded as a reduction of revenue	[1]	440	1,902	798
Less: Service cost		4,732	506	282
Adjusted Margin		$ 48,751	$ 34,080	$ 18,563
[1] * For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived at by adding back certain customer inducement costs including customers incentives, customer acquisition cost and loyalty programs costs, which are recorded as a reduction of revenue and reducing service cost .

Operating Segments - Summary _2

Operating Segments - Summary of Geographical Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of geographical areas [Line Items]
Revenue	$ 782,524	$ 593,036	$ 303,922
Non-Current Assets*	661,437	672,780
India [Member]
Disclosure of geographical areas [Line Items]
Revenue	739,652	564,284	298,245
Non-Current Assets*	656,154	663,857
United States [Member]
Disclosure of geographical areas [Line Items]
Revenue	324	195	69
Non-Current Assets*	221	299
South East Asia [Member]
Disclosure of geographical areas [Line Items]
Revenue	14,210	11,201	2,221
Non-Current Assets*	4,325	4,503
Europe [Member]
Disclosure of geographical areas [Line Items]
Revenue	3,374	1,337	18
All Other Countries [Member]
Disclosure of geographical areas [Line Items]
Revenue	24,964	16,019	$ 3,369
Non-Current Assets*	$ 737	$ 4,121

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands			12 Months Ended
	Dec. 01, 2023	Apr. 30, 2019	Mar. 31, 2024	Mar. 31, 2023	Jan. 17, 2024	Sep. 28, 2022	Apr. 05, 2022
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired		51%		32.66%
Remaining percentage of voting equity interests acquired			16.34%	16.33%
Cash consideration			$ 7,427	$ 5,035
Additional cash consideration			2,409
Percentage of share requested to acquire		49%
Estimation additional cash consideration		$ 14,550
Number of tranches		three equal tranches
Earn-out period		3 years
Increase (decrease) in non-controlling interest in acquiree			(1,762)	(1,304)
Decrease in accumulated deficit			1,991	1,522
Increase (decrease) in foreign exchange translation reserve			229	218
Book My Forex Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired							51%
Total purchase price							$ 7,711
Revenue from acquiree				835
Profit or loss from acquiree				(1,243)
Total purchase price of acquisition net							711
Cash and cash equivalents acquired							7,000
Fair value of current assets acquired including trade receivables							$ 185
Simplotel Technologies Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired						69.60%
Cash consideration						$ 3,905
Total purchase price						7,439
Revenue from acquiree				717
Profit or loss from acquiree				117
Revenue				593,720
Profit (loss) for the year				$ (11,007)
Total purchase price of acquisition net						4,280
Cash and cash equivalents acquired						3,159
Fair value of equity interest						3,534
Fair value of current assets acquired including trade receivables						119
Future estimated consideration						$ 4,411
Financial liabilities measured at fair value			4,711
Savaari Car Rentals Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired	66%
Total purchase price	$ 6,845				$ 6,845
Revenue from acquiree			5,404
Profit or loss from acquiree			68
Revenue			795,130
Profit (loss) for the year			216,935
Total purchase price of acquisition net					6,476
Cash and cash equivalents acquired					369
Percentage of share requested to acquire	100%
Fair value of current assets acquired including trade receivables					101
Financial liabilities measured at fair value			$ 7,727
Derivative liability recognised	$ 5,199
Business acquisition, financial liabilities					$ 7,311

Business Combinations - Summary

Business Combinations - Summary of Purchase Price allocation (Detail) - USD ($) $ in Thousands		Jan. 17, 2024	Dec. 01, 2023	Sep. 28, 2022	Apr. 05, 2022
Book My Forex Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Property, plant and equipment					$ 207
Intangible assets	[1]				561
Other non-current assets					745
Current assets and liabilities, net					7,160
Other non-current liabilities					(229)
Deferred tax liabilities					(140)
Total identifiable net assets acquired					8,304
Non-controlling interest					(4,069)
Goodwill					3,476
Total purchase price					$ 7,711
Simplotel Technologies Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Property, plant and equipment				$ 26
Intangible assets	[2]			801
Other non-current assets				219
Current assets and liabilities, net				3,139
Other non-current liabilities				(67)
Total identifiable net assets acquired				4,118
Non-controlling interest	[3]			(1,761)
Goodwill				5,082
Total purchase price				$ 7,439
Savaari Car Rentals Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Property, plant and equipment		$ 142
Intangible assets	[4]	759
Other non-current assets		176
Current assets and liabilities, net		697
Other non-current liabilities		(155)
Deferred tax liabilities		(152)
Total identifiable net assets acquired		1,467
Non-controlling interest	[5]	(950)
Goodwill		6,328
Total purchase price		$ 6,845	$ 6,845
[1] Intangible assets primarily include brand/trade mark and technology related development cost. Intangible assets primarily include brand/trade mark and technology related development cost. Includes USD 509 towards liability for ESOPs as per Simplotel Plan 2015. Intangible assets primarily include identifiable brand/trade mark and technology related development cost. Includes USD 451 towards liability for ESOPs as per Savaari Plan 2013.

Business Combinations - Summa_2

Business Combinations - Summary of Purchase Price allocation (Parenthetical) (Detail) - USD ($) $ in Thousands	Jan. 17, 2024	Sep. 28, 2022	Apr. 05, 2022
Book My Forex Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents			$ 7,000
Non-controlling interest			49%
Simplotel Technologies Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents		$ 3,159
Non-controlling interest		30.40%
Liability for employee stock options		$ 509
Savaari Car Rentals Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents	$ 369
Non-controlling interest	34%
Liability for employee stock options	$ 451

Investment in Equity-Accounte_3

Investment in Equity-Accounted Investees - Summary of Financial Information for Individually Immaterial Associates (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of associates [abstract]
Carrying amount of interests in associates	$ 2,022	$ 2,070
Share of profit (loss) of equity-accounted investees	(23)	10	$ 34
Company's share of profit in joint venture	75	0	0
Company's share of other comprehensive income in associates	0	0	0
Company's share of other comprehensive income in joint venture	0	0	0
Company's share of total comprehensive income (loss)	$ 52	$ 10	$ 34

Investment in Equity-Accounte_4

Investment in Equity-Accounted Investees - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Sep. 28, 2022	Oct. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Significant Investments In Associates [Line Items]
Total comprehensive income			$ 205,917	$ (59,579)	$ (31,393)
Inspirock, Inc [Member] | Klarna Holding Plc. [Member]
Disclosure Of Significant Investments In Associates [Line Items]
Consideration received from acquisition		$ 3,865
Expenses netted off from consideration received		24
Cash consideration received partly		453
Cash consideration received amount held in escrow account		117
Consideration received in form of equity shares at the time of disposal of equity accounted investee		$ 3,412
Gain on discontinuation of equity accounted investment on disposal					$ 2,251
Simplotel Technologies Private Limited [Member]
Disclosure Of Significant Investments In Associates [Line Items]
Gain on discontinuation of equity accounted investment on disposal	$ 2,017
Percentage of equity interest held	41.94%
Carrying amount of equity accounted investee	$ 1,517

Other Investments - Schedule of

Other Investments - Schedule of Investment (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Assets [Line Items]
Total other investments	$ 1,361	$ 1,268
Financial assets measured at FVOCI [Member]
Disclosure Of Financial Assets [Line Items]
Equity securities (unlisted)	452	452
Financial assets measured at FVTPL [Member]
Disclosure Of Financial Assets [Line Items]
Equity securities (unlisted)	591	591
Other securities	242	149
Financial Assets Measured at Amortised Cost [Member]
Disclosure Of Financial Assets [Line Items]
Other securities	$ 76	$ 76

Other Investments - Additional

Other Investments - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2024	Mar. 31, 2023	Aug. 31, 2011
Disclosure Of Financial Assets [Line Items]
Other investments		$ 1,361	$ 1,268
Transferred cumulative gain	$ 33,655
Le Travenues Technology Private Limited [Member]
Disclosure Of Financial Assets [Line Items]
Other investments				$ 4,825
Percentage of voting equity interests acquired				19.98%
Cash consideration on disposal of investment	38,500
Gains on sale of investments	33,543
Transaction related costs	$ 624

Revenue - Additional Informatio

Revenue - Additional Information (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($) Segment	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Revenue [Line Items]
Number of reportable segments | Segment	3
Revenue	$ 782,524	$ 593,036	$ 303,922
Advance Consideration Received for Future Bookings [Member]
Revenue [Line Items]
Advance from customers reclassified as contract liabilities	90,931	73,850	51,900
Revenue	63,686	42,462
Refund paid to customers	7,509	5,171
Customer Loyalty Programs, Franchisee Fees and Advance Received From GDS Provider [Member]
Revenue [Line Items]
Revenue	920	1,177
Refund paid to customers	0	0
Deferred income reclassified as contract liabilities	$ 2,027	$ 1,519	$ 1,338

Revenue - Schedule of Contract

Revenue - Schedule of Contract Balances (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Contracts With Customers Balances [Abstract]
Receivables, which are included in ‘Trade and other receivables’	$ 83,116	$ 61,699
Contract assets	253
Contract liabilities	93,366	75,369
Non-current	408	163
Current	92,958	75,206
Total contract liabilities	$ 93,366	$ 75,369

Revenue - Schedule of Changes i

Revenue - Schedule of Changes in Contract Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue [abstract]
Revenue recognised during the year	$ 28,628	$ 706
Invoices raised during the year	(28,373)	$ (706)
Translation exchange difference	(2)
Balance at the end of the year	$ 253

Other Revenue - Schedule of Oth

Other Revenue - Schedule of Other Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Other Revenue [Abstract]
Other travel services - car and rail booking	$ 18,608	$ 7,503	$ 4,360
Marketing alliances - advertising and brand alliance	18,595	18,007	10,041
Ancillary services	14,258	5,925	2,923
Miscellaneous revenue	1,582	1,249	723
Total	$ 53,043	$ 32,684	$ 18,047

Other Income - Summary of Other

Other Income - Summary of Other Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Other Income [Abstract]
Government grant received	$ 356	$ 117	$ 525
Gain on discontinuation of equity accounted investment (refer note 8 (a) and (b))		2,017	2,251
Gain on lease modification	12	100	417
Excess provision written back	125	344	272
Net gain on de-recognition of property, plant and equipment	132	177	6
Others	145	43	19
Total	$ 770	$ 2,798	$ 3,490

Personnel Expenses - Summary of

Personnel Expenses - Summary of Personnel expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Personnel Expenses [Abstract]
Wages, salaries and other employees benefits	$ 100,222	$ 86,868	$ 73,654
Contributions to defined contribution plans	4,931	4,145	3,558
Expenses related to defined benefit plans (refer note 32)	1,354	1,516	1,389
Equity-settled share based payment (refer note 33)	36,963	35,643	36,645
Employee welfare expenses	4,117	3,796	1,678
Total	$ 147,587	$ 131,968	$ 116,924

Other Operating Expenses - Summ

Other Operating Expenses - Summary of Other Operating Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Other Operating Expense [Abstract]
Payment gateway and other charges	$ 69,415	$ 57,847	$ 28,635
Outsourcing expenses	27,268	23,338	12,827
Website hosting charges	24,215	20,558	14,088
Travelling and conveyance	3,776	2,894	780
Communication	6,599	5,459	3,732
Technology and maintenance	7,411	5,605	4,224
Distribution costs	40,045
Legal and professional	5,120	6,086	6,397
Provision for litigations			4,700
Impairment provision for non-financial assets (refer note 24)	10,047
Intangible assets written off	982		17
Intangible assets written off	982		17
Miscellaneous expenses	9,955	11,911	6,175
Total	$ 204,833	$ 133,698	$ 81,575

Other Operating Expenses - Su_2

Other Operating Expenses - Summary of Other Operating Expenses (Parenthetical) (Detail) - HT - USD ($) $ in Thousands	12 Months Ended	18 Months Ended
	Mar. 31, 2022	Sep. 01, 2023
Disclosure Of Other Operating Income Expense [Line Items]
Legal proceedings provision	$ 39,204
Litigation settlement amount	35,500
Settlement amount payment period		18 months
Excess provision amount reversed	$ 3,704

Depreciation, Amortization an_3

Depreciation, Amortization and Impairment - Schedule of Depreciation, Amortization and Impairment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Depreciation and amortisation expense [abstract]
Depreciation	$ 7,436	$ 6,096	$ 6,023
Amortization	19,809	21,150	23,335
Impairment of intangible assets	22	150	138
Total	$ 27,267	$ 27,396	$ 29,496

Finance Income and Costs - Sche

Finance Income and Costs - Schedule of Finance Income and Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Finance Income Expense [Abstract]
Interest income on term deposits measured at amortised cost	$ 23,594	$ 9,703	$ 6,618
Change in fair value of financial asset measured at FVTPL	57		4
Other interest income	714	1,271	3,362
Finance income	24,365	10,974	9,984
Interest expense on financial liabilities measured at amortised cost	15,966	15,067	13,744
Change in carrying value of financial liabilities measured at amortised cost	(30,578)
Change in fair value of financial liability measured at FVTPL	215	673	1,181
Change in fair value of financial asset measured at FVTPL		2,820
Net foreign exchange loss	7,600	25,636	8,218
Impairment loss on trade and other receivables	837	349	904
Interest expense on lease liabilities	1,783	1,554	1,569
Finance and other charges	870	633	710
Finance costs	(3,307)	46,732	26,326
Net finance income (costs)	$ 27,672	$ (35,758)	$ (16,342)

Income Tax Benefit (Expense) -

Income Tax Benefit (Expense) - Schedule of Income Tax Recognized in Profit or Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Current tax expense
Current period	$ (2,344)	$ (873)	$ (134)
Current tax expense	(2,344)	(873)	(134)
Deferred tax benefit (expense)
Origination and reversal of temporary differences	9,148	(3,880)	3,484
Change in unrecognised temporary differences	4	(7,131)	(8,219)
Utilization of previously unrecognised tax losses	533	12,860	6,934
Recognition of previously unrecognized tax losses	118,253	601,200
Utilization/(reversal) of previously recognized tax losses	(1,789)		(958)
Deferred tax benefit (refer note 20)	126,149	1,849	1,241
Total	$ 123,805	$ 976	$ 1,107

Income Tax Benefit (Expense) _2

Income Tax Benefit (Expense) - Schedule of Income Tax Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Income tax relating to components of other comprehensive income [abstract]
Foreign currency translation differences on foreign operations, before tax	$ (9,862)	$ (48,879)	$ (18,943)
Equity instruments at FVOCI - net change in fair value, before tax	0	0	33,543
Remeasurement of defined benefit liability, before tax	(1,212)	468	(426)
Total	(11,074)	(48,411)	14,174
Foreign currency translation differences on foreign operations, tax (expense) benefit	0	0	0
Equity instruments at FVOCI - net change in fair value, tax (expense) benefit	0	0	0
Remeasurement of defined benefit liability, tax (expense) benefit	248	0	0
Total	248	0	0
Foreign currency translation differences on foreign operations, net of tax	(9,862)	(48,879)	(18,943)
Equity instruments at FVOCI - net change in fair value, net of tax	0	0	33,543
Remeasurement of defined benefit liability	(964)	468	(426)
Other comprehensive income (loss) for the year, net of tax	$ (10,826)	$ (48,411)	$ 14,174

Income Tax Benefit (Expense) _3

Income Tax Benefit (Expense) - Schedule of Reconciliation of Effective Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit (loss) for the year	$ 216,743	$ (11,168)	$ (45,567)
Income tax benefit	123,805	976	1,107
Loss before tax	92,938	(12,144)	(46,674)
Income tax benefit using the Company's domestic tax rate	(13,981)	1,822	6,999
Effect of tax rates in foreign jurisdictions	(9,608)	(3,191)	695
Non deductible expenses	(420)	(2,662)	(3,392)
Tax exempt income	62	402	383
Change in estimates related to previous years	(482)
Utilization of previously unrecognised tax losses	533	12,860	6,934
Change in unrecognised temporary differences	4	(7,131)	(8,219)
Utilization/(reversal) of previously recognized tax losses	(1,789)		(958)
Current year losses for which no deferred tax asset was recognized	(1,389)	(1,656)	(1,328)
Recognition of previously unrecognized tax losses	118,253	601,200
Recognition of previously unrecognised temporary differences	33,057	(7,131)	(8,219)
Others	(435)	532	(7)
Total	$ 123,805	$ 976	$ 1,107

Property Plant and Equipment -

Property Plant and Equipment - Summary of Property Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 25,380	$ 19,313
Ending balance	25,895	25,380
Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	54,046	47,530
Acquisitions through business combination (refer note 7 (d))	142	233
Additions/adjustments	8,518	15,019
Disposals/adjustments	(13,958)	(5,001)
Effect of movements in foreign exchange rates	(815)	(3,735)
Ending balance	47,933	54,046
Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(28,666)	(28,217)
Depreciation for the year	7,436	6,096
Disposals/adjustments	13,657	3,523
Effect of movements in foreign exchange rates	(407)	(2,124)
Ending balance	(22,038)	(28,666)
Land [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	818	839
Ending balance	768	818
Land [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	818	839
Effect of movements in foreign exchange rates	(50)	(21)
Ending balance	768	818
Building (Owned) | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	486	505
Effect of movements in foreign exchange rates	(24)	(19)
Ending balance	462	486
Building (Owned) | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(486)	(505)
Effect of movements in foreign exchange rates	(24)	(19)
Ending balance	(462)	(486)
Buildings (Right-of-use)
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	13,931	11,618
Ending balance	13,845	13,931
Buildings (Right-of-use) | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	27,398	23,076
Acquisitions through business combination (refer note 7 (d))	109	202
Additions/adjustments	3,792	7,530
Disposals/adjustments	(10,407)	(1,585)
Effect of movements in foreign exchange rates	(353)	(1,825)
Ending balance	20,539	27,398
Buildings (Right-of-use) | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(13,467)	(11,458)
Depreciation for the year	3,767	3,220
Disposals/adjustments	10,385	340
Effect of movements in foreign exchange rates	(155)	(871)
Ending balance	(6,694)	(13,467)
Computers [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	3,659	2,644
Ending balance	3,870	3,659
Computers [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	13,151	13,376
Acquisitions through business combination (refer note 7 (d))	23	17
Additions/adjustments	1,784	2,616
Disposals/adjustments	(2,772)	(1,788)
Effect of movements in foreign exchange rates	(180)	(1,070)
Ending balance	12,006	13,151
Computers [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(9,492)	(10,732)
Depreciation for the year	1,432	1,363
Disposals/adjustments	2,661	1,768
Effect of movements in foreign exchange rates	(127)	(835)
Ending balance	(8,136)	(9,492)
Furniture and Fixtures [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	358	210
Ending balance	284	358
Furniture and Fixtures [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	939	857
Acquisitions through business combination (refer note 7 (d))	4	11
Additions/adjustments	21	275
Disposals/adjustments	(32)	(140)
Effect of movements in foreign exchange rates	(21)	(64)
Ending balance	911	939
Furniture and Fixtures [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(581)	(647)
Depreciation for the year	93	116
Disposals/adjustments	32	138
Effect of movements in foreign exchange rates	(15)	(44)
Ending balance	(627)	(581)
Office Equipment [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	221	290
Ending balance	293	221
Office Equipment [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	1,686	1,776
Acquisitions through business combination (refer note 7 (d))	6	3
Additions/adjustments	214	85
Disposals/adjustments	(169)	(63)
Effect of movements in foreign exchange rates	(33)	(115)
Ending balance	1,704	1,686
Office Equipment [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(1,465)	(1,486)
Depreciation for the year	142	132
Disposals/adjustments	169	55
Effect of movements in foreign exchange rates	(27)	(98)
Ending balance	(1,411)	(1,465)
Motor Vehicles [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	3,061	1,592
Ending balance	4,229	3,061
Motor Vehicles [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	4,163	2,552
Additions/adjustments	2,605	2,648
Disposals/adjustments	(575)	(793)
Effect of movements in foreign exchange rates	(75)	(244)
Ending balance	6,118	4,163
Motor Vehicles [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(1,102)	(960)
Depreciation for the year	1,218	814
Disposals/adjustments	408	593
Effect of movements in foreign exchange rates	(23)	(79)
Ending balance	(1,889)	(1,102)
Leasehold Improvements [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	3,313	2,120
Ending balance	2,606	3,313
Leasehold Improvements [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	5,386	4,549
Additions/adjustments	121	1,846
Disposals/adjustments	(3)	(632)
Effect of movements in foreign exchange rates	(79)	(377)
Ending balance	5,425	5,386
Leasehold Improvements [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(2,073)	(2,429)
Depreciation for the year	784	451
Disposals/adjustments	2	629
Effect of movements in foreign exchange rates	(36)	(178)
Ending balance	(2,819)	(2,073)
Capital work in progress [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	19
Ending balance	0	19
Capital work in progress [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	19
Additions/adjustments	19	19
Ending balance	$ 0	$ 19

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	$ 628,974	$ 685,658
Ending balance	613,386	628,974
Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	1,049,817	1,104,739
Acquisitions through business combination	7,087	9,920
Additions/Adjustment	6,920	9,412
Disposals	(4,178)	(2,537)
Effect of movements in foreign exchange rates	(10,867)	(71,717)
Ending balance	1,048,779	1,049,817
Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(420,843)	(419,081)
Amortization for the year	19,809	21,150
Impairment for the year	22	150
Disposals	3,196	2,533
Effect of movements in foreign exchange rates	(2,085)	(17,005)
Ending balance	(435,393)	(420,843)
Goodwill [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	561,503	601,151
Ending balance	559,885	561,503
Goodwill [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	833,663	880,323
Acquisitions through business combination	6,328	8,558
Effect of movements in foreign exchange rates	(7,946)	(55,218)
Ending balance	832,045	833,663
Goodwill [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(272,160)	(279,172)
Effect of movements in foreign exchange rates		(7,012)
Ending balance	(272,160)	(272,160)
Customer Relationship [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	2,801	4,321
Ending balance	1,996	2,801
Customer Relationship [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	9,843	10,581
Effect of movements in foreign exchange rates	(122)	(738)
Ending balance	9,721	9,843
Customer Relationship [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(7,042)	(6,260)
Amortization for the year	771	1,202
Effect of movements in foreign exchange rates	(88)	(420)
Ending balance	(7,725)	(7,042)
Non-Compete [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	159	237
Ending balance	100	159
Non-Compete [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	869	901
Effect of movements in foreign exchange rates	(8)	(32)
Ending balance	861	869
Non-Compete [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(710)	(664)
Amortization for the year	58	60
Effect of movements in foreign exchange rates	(7)	(14)
Ending balance	(761)	(710)
Technology Related Development Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	18,480	18,163
Ending balance	17,850	18,480
Technology Related Development Cost [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	72,027	70,359
Acquisitions through business combination	499	1,052
Additions/Adjustment	6,769	7,654
Disposals	(4,177)	(1,868)
Effect of movements in foreign exchange rates	(928)	(5,170)
Ending balance	74,190	72,027
Technology Related Development Cost [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(53,547)	(52,196)
Amortization for the year	6,660	6,864
Disposals	3,195	1,868
Effect of movements in foreign exchange rates	(672)	(3,645)
Ending balance	(56,340)	(53,547)
Brand /Trade Mark [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	43,137	58,847
Ending balance	31,691	43,137
Brand /Trade Mark [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	123,030	132,473
Acquisitions through business combination	248	304
Effect of movements in foreign exchange rates	(1,589)	(9,747)
Ending balance	121,689	123,030
Brand /Trade Mark [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(79,893)	(73,626)
Amortization for the year	11,159	11,559
Effect of movements in foreign exchange rates	(1,054)	(5,292)
Ending balance	(89,998)	(79,893)
Software [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	493	422
Ending balance	692	493
Software [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	4,336	5,069
Acquisitions through business combination	12	6
Additions/Adjustment	369	274
Disposals	(1)	(669)
Effect of movements in foreign exchange rates	(51)	(344)
Ending balance	4,665	4,336
Software [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(3,843)	(4,647)
Amortization for the year	188	179
Disposals	1	665
Effect of movements in foreign exchange rates	(57)	(318)
Ending balance	(3,973)	(3,843)
Other [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	521	638
Ending balance	615	521
Other [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	1,799	661
Additions/Adjustment	1,087	1,183
Effect of movements in foreign exchange rates	(45)	(45)
Ending balance	2,841	1,799
Other [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(1,278)	(23)
Amortization for the year	973	1,286
Effect of movements in foreign exchange rates	(25)	(31)
Ending balance	(2,226)	(1,278)
Intangible Assets Under Development [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	1,880	1,879
Ending balance	557	1,880
Intangible Assets Under Development [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	4,250	4,372
Additions/Adjustment	(1,305)	301
Effect of movements in foreign exchange rates	(178)	(423)
Ending balance	2,767	4,250
Intangible Assets Under Development [Member] | Accumulated depreciation [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance	(2,370)	(2,493)
Impairment for the year	22	150
Effect of movements in foreign exchange rates	(182)	(273)
Ending balance	$ (2,210)	$ (2,370)

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Additions of intangible assets under development	$ 6,455	$ 8,882
Transfer from intangible assets under development	$ 7,760	$ 8,581

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Feb. 01, 2023	Mar. 31, 2019
Bitla Software Private Limited [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Goodwill				$ 6,304,000
Bus Ticketing [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Goodwill			$ 5,298,000
Air Ticketing, Hotels and Packages and Bus Ticketing [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Impairment loss	$ 0	$ 0
Description related to cash flow projections period	over a period of five years

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Summary of Goodwill has been Allocated to Acquired Subsidiaries Level (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Allocation of goodwill recognized for impairment	$ 559,885	$ 561,503
Air Ticketing [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Allocation of goodwill recognized for impairment	224,184	223,552
Hotels and Packages [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Allocation of goodwill recognized for impairment	206,863	206,946
Bus Ticketing [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Allocation of goodwill recognized for impairment	125,494	127,292
Other Units Without Significant Goodwill [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Allocation of goodwill recognized for impairment	$ 3,344	$ 3,713

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Summary of Assumption for Calculation of Cash flow Projections (Detail)	Mar. 31, 2024	Mar. 31, 2023
Air Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Discount rate (pre-tax)	18.40%	19.50%
Discount rate (post-tax)	16.20%	17.20%
Terminal value growth rate	4.50%	4.50%
Hotels and Packages [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Discount rate (pre-tax)	19%	19.80%
Discount rate (post-tax)	16.20%	17.20%
Terminal value growth rate	4.50%	4.50%
Bus Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Discount rate (pre-tax)	19.50%	19.70%
Discount rate (post-tax)	16.20%	17.20%
Terminal value growth rate	4%	4%
Bottom of Range [Member] | Air Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	8.10%	12%
EBITDA margin	7.30%	4.70%
Bottom of Range [Member] | Hotels and Packages [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	13.30%	8.10%
EBITDA margin	13.30%	14.10%
Bottom of Range [Member] | Bus Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	11%	12%
EBITDA margin	22.30%	14.50%
Top of Range [Member] | Air Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	15.50%	23.10%
EBITDA margin	8.70%	11.30%
Top of Range [Member] | Hotels and Packages [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	16.80%	25.40%
EBITDA margin	19.10%	20.40%
Top of Range [Member] | Bus Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Adjusted margin growth rate	18.60%	22.80%
EBITDA margin	24.40%	18.90%

Intangible Assets and Goodwil_7

Intangible Assets and Goodwill - Summary of Assumption for Calculation of Cash flow Projections (Parenthetical) (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Air Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
EBITDA margin period	5 years	5 years
Hotels and Packages [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
EBITDA margin period	5 years	5 years
Bus Ticketing [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
EBITDA margin period	5 years	5 years

Tax Assets and Liabilities - Su

Tax Assets and Liabilities - Summary of Unrecognized Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Components Of Deferred Tax Assets [Abstract]
Deductible temporary differences	$ 461	$ 40,735
Tax losses carry forwards	30,493	155,288
Total	$ 30,954	$ 196,023

Tax Assets and Liabilities - Ad

Tax Assets and Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Temporary difference related to investment in subsidiaries on which no deferred tax assets was recognized	$ 4,956
Tax Expense Benefit Arising From Previously Unrecognised Tax Loss Tax Credit	(533)	$ (12,860)	$ (6,934)
Recognition of previously unrecognized tax losses	118,253	601,200
Deductible temporary differences, tax impact	151,310
Expiry of recognised deferred tax assets on carry forward losses including unabsorbed depreciation	$ 5,361
Bottom of Range [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Tax loss expiration period	2025
Top of Range [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Tax loss expiration period	2042
Indian Subsidiaries [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Unabsorbed depreciation carried forward for an indefinite period	$ 4,299	$ 18,119

Tax Assets and Liabilities - _2

Tax Assets and Liabilities - Summary of Recognized Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	$ 129,317
Deferred tax liabilities	(4,754)	$ (822)
Deferred tax assets and liabilities	124,563	(822)	$ (2,596)
Property, plant and equipment [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	1,249	86
Deferred tax liabilities	(3,062)	(3,467)
Deferred tax assets and liabilities	(1,813)	(3,381)
Intangible assets, excluding goodwill [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax liabilities	(7,239)	(11,315)
Deferred tax assets and liabilities	(7,239)	(11,315)
Trade and other receivables [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	870	43
Deferred tax assets and liabilities	870	43
Other current assets [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	3,037
Deferred tax assets and liabilities	3,037
Trade and other payables [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	1,825
Deferred tax assets and liabilities	1,825
Convertible notes [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax liabilities	(4,314)	(2,082)
Deferred tax assets and liabilities	(4,314)	(2,082)
Employee benefits [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	2,704	86
Deferred tax assets and liabilities	2,704	86
Other non-current liabilities [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets		10
Deferred tax assets and liabilities		10
Other current liabilities [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	1,949
Deferred tax assets and liabilities	1,949
Lease liabilities [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	3,767	3,467
Deferred tax assets and liabilities	3,767	3,467
Tax loss carry forwards [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	99,953	12,350
Deferred tax assets and liabilities	99,953	12,350
Contract liabilities [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	240
Deferred tax assets and liabilities	240
Share Based Payments [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	23,627
Deferred tax assets and liabilities	23,627
Others [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax liabilities	(43)
Deferred tax assets and liabilities	(43)
Before Set Off [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	139,221	16,042
Deferred tax liabilities	(14,658)	(16,864)
Deferred tax assets and liabilities	(124,563)	822
Set off [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	9,904	16,042
Deferred tax liabilities	$ (9,904)	$ (16,042)

Tax Assets and Liabilities - _3

Tax Assets and Liabilities - Summary of Movement in Deferred Tax Assets/(Liabilities) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	$ (822)	$ (2,596)
Acquired in business combinations	(189)	(140)
Recognised in profit or loss	126,149	1,849
Recognised in other comprehensive income	248
Effects of movement in foreign exchange rates	(823)	65
Ending balance	124,563	(822)
Property, plant and equipment [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	(3,381)	(2,785)
Recognised in profit or loss	1,556	(838)
Effects of movement in foreign exchange rates	12	242
Ending balance	(1,813)	(3,381)
Intangible assets, excluding goodwill [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	(11,315)	(15,337)
Acquired in business combinations	(189)	(342)
Recognised in profit or loss	4,307	4,093
Effects of movement in foreign exchange rates	(42)	271
Ending balance	(7,239)	(11,315)
Trade and other receivables [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	43	47
Recognised in profit or loss	876
Effects of movement in foreign exchange rates	(49)	(4)
Ending balance	870	43
Other Current Assets [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	3,015
Effects of movement in foreign exchange rates	22
Ending balance	3,037
Convertible notes [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	(2,082)	(4,314)
Recognised in profit or loss	(2,232)	2,232
Ending balance	(4,314)	(2,082)
Employee benefits [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	86	92
Recognised in profit or loss	2,399	1
Recognised in other comprehensive income	248
Effects of movement in foreign exchange rates	(29)	(7)
Ending balance	2,704	86
Other non-current liabilities [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	10	23
Recognised in profit or loss	(10)	(11)
Effects of movement in foreign exchange rates		(2)
Ending balance		10
Other Current Liabilities [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	1,924
Effects of movement in foreign exchange rates	25
Ending balance	1,949
Lease liabilities [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	3,467	2,870
Recognised in profit or loss	325	846
Effects of movement in foreign exchange rates	(25)	(249)
Ending balance	3,767	3,467
Tax losses carry forward [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	12,350	16,808
Acquired in business combinations		202
Recognised in profit or loss	88,179	(4,474)
Effects of movement in foreign exchange rates	(576)	(186)
Ending balance	99,953	$ 12,350
Trade and Other Payables [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	1,831
Effects of movement in foreign exchange rates	(6)
Ending balance	1,825
Contract Liabilities [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	241
Effects of movement in foreign exchange rates	(1)
Ending balance	240
Others [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	(48)
Effects of movement in foreign exchange rates	5
Ending balance	(43)
Share Based Payments [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	23,786
Effects of movement in foreign exchange rates	(159)
Ending balance	$ 23,627

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Trade And Other Receivables [Abstract]
Trade and other receivables, net of provision	$ 83,116	$ 61,699
Security deposits, net of provision	9,804	8,260
Interest accrued	6,453	4,855
Due from employees	273	212
Total	99,646	75,026
Non-current	7,696	6,179
Current	$ 91,950	$ 68,847

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Cash and cash equivalents [abstract]
Cash in hand	$ 158	$ 80
Funds in transit	58,874	37,878
Bank balances	148,762	168,779
Term deposits	119,271	77,281
Total	$ 327,065	$ 284,018	$ 213,283	$ 295,066

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Cash and cash equivalents [abstract]
Letter of credit and bank guarantee issued to various airlines against bank balances	$ 774	$ 453

Term Deposits - Schedule of Ter

Term Deposits - Schedule of Term Deposits (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Term Deposit [Abstract]
Term deposits	$ 280,688	$ 202,674
Non-current	966	5,618
Current	279,722	197,056
Total	$ 280,688	$ 202,674

Term Deposits - Additional Info

Term Deposits - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Term Deposit [Abstract]
Term deposits marked as lien with National Company Law Appellate Tribunal	$ 2,859	$ 2,727
Pledged with banks against bank guarantees, bank over draft facility and other facilities	$ 3,169	$ 1,269

Other Current Assets - Summary

Other Current Assets - Summary of Other Current Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Other Current Assets [Abstract]
Advance to suppliers	$ 145,423	$ 116,190
Prepaid expenses	4,607	3,519
Receivable from related party	24	49
Other assets	3,069	2,206
Total	$ 153,123	$ 121,964

Other Current Assets - Summar_2

Other Current Assets - Summary of Other Current Assets (Detail) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Other Current Assets [Abstract]
Other assets amount recoverable held in escrow	$ 0	$ 117
Advances to airlines	20,949	20,487
Refund Due To Customers	$ 10,902	$ 245

Other Current Assets - Addition

Other Current Assets - Additional Information (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Apr. 26, 2024 Aircraft
Other Current Assets [Line Items]
Impairment provision | $	$ 10,047
Events After Reporting Period [Member]
Other Current Assets [Line Items]
Deregistered aircrafts | Aircraft		54

Other Non-Current Assets - Summ

Other Non-Current Assets - Summary of Other Non-Current Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Other Non Current Assets [Abstract]
Prepaid expenses	$ 85	$ 53
Total	$ 85	$ 53

Capital and Reserves - Schedule

Capital and Reserves - Schedule of Share Capital and Share Premium (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of classes of share capital [Line Items]
Beginning balance	$ 876,056	$ 896,475	$ 891,187
Shares issued during the year on exercise of share based awards	37,989	35,643	36,645
Ending balance	1,116,418	876,056	896,475
Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	53	53	53
Ending balance	55	53	53
Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	2,057,362	2,034,663	2,021,197
Ending balance	$ 2,161,217	$ 2,057,362	$ 2,034,663
Ordinary shares [member]
Disclosure of classes of share capital [Line Items]
Beginning balance	66,462,562	65,606,041
Shares issued during the year on exercise of share based awards	3,652,013	856,521
Ending balance	70,114,575	66,462,562	65,606,041
Ordinary shares [member] | Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	$ 33	$ 33
Shares issued during the year on exercise of share based awards	2
Ending balance	35	33	$ 33
Ordinary shares [member] | Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	839,442	816,743
Shares issued during the year on exercise of share based awards	103,855	22,699
Ending balance	$ 943,297	$ 839,442	$ 816,743
Class B Shares [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	39,667,911	39,667,911
Ending balance	39,667,911	39,667,911	39,667,911
Class B Shares [Member] | Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	$ 20	$ 20
Ending balance	20	20	$ 20
Class B Shares [Member] | Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	1,217,920	1,217,920
Ending balance	$ 1,217,920	$ 1,217,920	$ 1,217,920

Capital and Reserves - Addition

Capital and Reserves - Additional Information (Details) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Ordinary shares [member]
Disclosure of classes of share capital [Line Items]
Par value per share	$ 0.0005	$ 0.0005
Class B Shares [Member]
Disclosure of classes of share capital [Line Items]
Par value per share	$ 0.0005	$ 0.0005

Earnings (Loss) Per Share - Com

Earnings (Loss) Per Share - Computation of Basic and Diluted Earnings (Loss) Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Earnings per share [abstract]
Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing basic earnings (loss) per share (A)	$ 216,801	$ (11,321)	$ (45,405)
Interest expense and changes in carrying amount of convertible notes, net of tax	(10,857)
Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing diluted earnings (loss) per share (B)	$ 205,944	$ (11,321)	$ (45,405)
Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic earnings (loss) per share (C)	111,094,561	109,656,200	108,471,149
Dilutive effect of conversion of convertible notes	5,934,810	5,934,810	5,934,810
Dilutive effect of share based awards	1,206,485	1,336,069	1,430,737
Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive earnings (loss) per share (D)	118,235,856	109,656,200	108,471,149
Basic (A/C)	$ 1.95	$ (0.1)	$ (0.42)
Diluted (B/D)	$ 1.74	$ (0.1)	$ (0.42)

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional information (Detail) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Earnings per share [abstract]
Employees share based awards were excluded from the diluted weighted average number of ordinary shares calculation	1,206,485	1,336,069	1,430,737
Ordinary shares issuable on conversion of convertible notes excluded from the diluted weighted average number of ordinary shares calculation	5,934,810	5,934,810	5,934,810

Loans and Borrowings - Summary

Loans and Borrowings - Summary of Interest Bearing Loans and Borrowings Measured At Amortized Cost/Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Non-current liabilities
Non-current portion of non-current borrowings	$ 216,818	$ 15,650
Lease liabilities	12,969	13,747
Current liabilities
Current borrowings and current portion of non-current borrowings	4,806	219,514
Current portion of lease liabilities	3,689	2,632
Current portion of convertible notes	0	216,118
Secured bank loans [Member]
Non-current liabilities
Non-current portion of non-current borrowings	2,609	1,903
Current liabilities
Current borrowings and current portion of non-current borrowings	1,117	764
Convertible notes [Member]
Non-current liabilities
Convertible notes	$ 201,240	$ 0

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended	36 Months Ended
	Feb. 09, 2021	Mar. 31, 2024	Feb. 15, 2024	Mar. 31, 2023
Disclosure Of Loans And Borrowings [Line Items]
Notes maturity date	Feb. 15, 2028
Notes repurchase description		Holders of the Notes have the right to require the Company to repurchase for cash all or part of their Notes on February 15, 2024 and February 15, 2026 (each, a “repurchase date”) at a repurchase price equal to 100% of the principal amount of the Notes to be repurchased, plus accrued and unpaid special interest, if any, to, but excluding, the relevant repurchase date ("Repurchase Right").
Percent of repurchase price equal to principal amount of notes to be repurchased		100%
Notes redemption description		Company may, at its option, redeem the Notes, in whole but not in part, following the occurrence certain tax law changes at a redemption price equal to 100% of the principal amount of the Notes to be redeemed, plus accrued and unpaid special interest, if any, to, but excluding, the redemption date (unless the redemption date falls after a special interest record date but on or prior to the special interest payment date to which such special interest record date relates, in which case the Company will instead pay the full amount of accrued and unpaid special interest, if any, to the holder of record as of the close of business on such special interest record date, and the redemption price will be equal to 100% of the principal amount of the Notes to be redeemed).
Percent of redemption price equal to principal amount of notes to be redeemed		100%
Notes repurchase on fundamental change description		Upon the occurrence of a fundamental change, holders may require the Company to repurchase for cash all or any portion of their Notes at a fundamental change repurchase price equal to 100% of the principal amount of the Notes to be repurchased, plus accrued and unpaid special interest, if any, to, but excluding, the fundamental change repurchase date.
Accreted effective interest rate			7.39%
Difference between gross carrying amount and revised gross carrying amount			$ 30,578
Remaining period of accreted principal amount		1 year 10 months 17 days
Credit facilities maximum funding amount		$ 25,897		$ 49,203
Credit facilities from affiliate		70,000
Credit facilities limits for bank guarantee		58,281		39,620
Assets pledged as collateral		129,353		107,683
Motor Vehicles [Member]
Disclosure Of Loans And Borrowings [Line Items]
Carrying amount of vehicles		$ 4,184		$ 3,014
Notes [member]
Disclosure Of Loans And Borrowings [Line Items]
Principal amount	$ 230,000		$ 1,000
Convertible senior notes interest rate	0%
Notes repurchase description		to require the Company to repurchase at par all of such holder’s Notes or any portion thereof that is an integral multiple of USD 1,000 principal amount for cash on February 15, 2024, or the Repurchase Right, if properly tendered by the holders subject to the terms and conditions set forth. However, no notes were tendered for repurchase. The next repurchase date will be February 15, 2026 as per the agreement.
Notes tendered for repurchase			0
Notes [member] | Ordinary Share [Member]
Disclosure Of Loans And Borrowings [Line Items]
Principal amount	$ 1,000
Initial conversion rate	25.8035
Par value per share	$ 0.0005
Conversion price per share	$ 38.75
Full Exercise of the Initial Purchasers' Option to Purchase Additional Notes [Member]
Disclosure Of Loans And Borrowings [Line Items]
Principal amount	$ 30,000

Loans and Borrowings - Schedule

Loans and Borrowings - Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Lease Liabilities [Member]
Disclosure Of Loans And Borrowings [Line Items]
Year of maturity	2023 - 2028	2023 - 2028
Original value	$ 42,536	$ 38,791
Carrying amount	$ 16,658	$ 16,379
Lease Liabilities [Member] | Bottom of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	3%	3%
Lease Liabilities [Member] | Top of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	12%	12%
INR 1 [Member] | Secured bank loans [Member]
Disclosure Of Loans And Borrowings [Line Items]
Year of maturity	2023 - 2029	2023 - 2029
Original value	$ 4,961	$ 3,397
Carrying amount	$ 3,726	$ 2,667
INR 1 [Member] | Secured bank loans [Member] | Bottom of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	7%	7%
INR 1 [Member] | Secured bank loans [Member] | Top of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	10%	10%
USD [Member] | Convertible notes [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	7.39%	7.39%
Year of maturity	2026	2026
Original value	$ 230,000	$ 230,000
Carrying amount	$ 201,240	$ 216,118

Loans and Borrowings - Summar_2

Loans and Borrowings - Summary of Changes in Cash Flows from Financing Activities (Detail) - USD ($) $ 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]
Beginning balance	$ 235,164	$ 216,584	$ 203,955
Proceeds from bank loans	2,114	2,168	1,169
Repayment of bank loans (refer note 28)	(1,009)	(749)	(479)
Acquired thourgh business combination	115	199
Additions to lease liabilities	3,540	7,255	1,804
Adjustment due to modification/change in estimate	(30,604)	(1,435)	(1,053)
Payment of lease liabilites	(3,105)	(2,415)	(1,771)
Interest accrued	17,749	16,621	15,313
Interest paid	(2,049)	(1,743)	(1,647)
Effect of change in foreign exchange rates	(291)	(1,321)	(707)
Ending balance	221,624	235,164	216,584
Secured Bank Loans [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning balance	2,667	1,392	735
Proceeds from bank loans	2,114	2,168	1,169
Repayment of bank loans (refer note 28)	(1,009)	(749)	(479)
Interest accrued	266	189	78
Interest paid	(266)	(189)	(78)
Effect of change in foreign exchange rates	46	144	33
Ending balance	3,726	2,667	1,392
Lease Liabilities [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning balance	16,379	13,952	15,646
Acquired thourgh business combination	115	199
Additions to lease liabilities	3,540	7,255	1,804
Adjustment due to modification/change in estimate	(26)	(1,435)	(1,053)
Payment of lease liabilites	(3,105)	(2,415)	(1,771)
Interest accrued	1,783	1,554	1,569
Interest paid	(1,783)	(1,554)	(1,569)
Effect of change in foreign exchange rates	(245)	(1,177)	(674)
Ending balance	16,658	16,379	13,952
Convertible Notes [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning balance	216,118	201,240	187,574
Adjustment due to modification/change in estimate	(30,578)
Interest accrued	15,700	14,878	13,666
Ending balance	$ 201,240	$ 216,118	$ 201,240

Other Current Liabilities - Sum

Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Other Current Liabilities [Abstract]
Statutory liabilities	$ 26,820	$ 18,750
Employee related payables	8,467	6,929
Refund due to customers	45,870	34,025
Deferred income	105	279
Other liabilities (related to Hotel Travel Group) (refer note 14)		4,320
Other liabilities (related to business combination) (refer note 7 (a))		4,855
Total	$ 81,262	$ 69,158

Other Non-current Liabilities -

Other Non-current Liabilities - Schedule of Other Non-current Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Other Non Current Liabilities [Abstract]
Deferred income	$ 5	$ 77
Other liabilities (related to business combination) (refer note 7 (c) and 7 (d))	12,438	4,513
Total	$ 12,443	$ 4,590

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Trade And Other Payables [Abstract]
Trade payables	$ 67,054	$ 45,748
Accrued expenses	51,494	44,032
Total	$ 118,548	$ 89,780

Provisions - Summary of Movemen

Provisions - Summary of Movement of Provisions (Parenthetical) (Detail) - HT - USD ($) $ in Thousands	12 Months Ended	18 Months Ended
	Mar. 31, 2022	Sep. 01, 2023
Disclosure Of Other Provisions [Line Items]
Legal proceedings provision	$ 39,204
Settlement amount payment period		18 months
Excess provision amount reversed	$ 3,704

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Net defined benefit liability	$ 9,316	$ 7,090
Other long term employee benefit (liability for compensated absences)	2,346	1,796
Total employee benefit liabilities	$ 11,662	$ 8,886

Employee Benefits - Summary o_2

Employee Benefits - Summary of Employee Benefits (Present Value of Funded Obligation) (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Present value of unfunded obligation	$ 9,316	$ 7,090
Total	$ 9,316	$ 7,090

Employee Benefits - Disclosure

Employee Benefits - Disclosure of Reconciliation From Opening Balances to Closing Balances For Net Defined Liability and Its Components (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	$ 7,090	$ 7,258
Acquired through business combination (refer note 7(b), 7 (c) and 7 (d))	95	115
Included in profit or loss
Current service cost	1,180	1,133
Past service cost (credit)	(307)
Interest cost (income)	481	383
Included in profit or loss, total	1,354	1,516
Included in other comprehensive income
-demographic assumptions	854	(9)
-financial assumptions	17	(327)
-experience adjustment	340	(130)
-Return on plan assets excluding interest income	1	(2)
Included in other comprehensive income, total	1,212	(468)
Effects of movement in foreign exchange rates	(115)	(594)
Other
Contribution by employer	(2)	(1)
Benefits paid	(318)	(736)
Balance as at March 31	9,316	7,090
Defined Benefit Obligation [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	7,245	7,457
Acquired through business combination (refer note 7(b), 7 (c) and 7 (d))	95	115
Included in profit or loss
Current service cost	1,180	1,133
Past service cost (credit)	(307)
Interest cost (income)	492	394
Included in profit or loss, total	1,365	1,527
Included in other comprehensive income
-demographic assumptions	854	(9)
-financial assumptions	17	(327)
-experience adjustment	340	(130)
Included in other comprehensive income, total	1,211	(466)
Effects of movement in foreign exchange rates	(118)	(609)
Other
Benefits paid	(331)	(779)
Balance as at March 31	9,467	7,245
Fair Value of Plan Assets [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	(155)	(199)
Included in profit or loss
Interest cost (income)	(11)	(11)
Included in profit or loss, total	(11)	(11)
Included in other comprehensive income
-Return on plan assets excluding interest income	1	(2)
Included in other comprehensive income, total	1	(2)
Effects of movement in foreign exchange rates	3	15
Other
Contribution by employer	(2)	(1)
Benefits paid	13	43
Balance as at March 31	$ (151)	$ (155)

Employee Benefits - Summary o_3

Employee Benefits - Summary of Net Defined Benefit Liability (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	$ 9,316	$ 7,090
Defined Benefit Obligation [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Present value of unfunded obligation	9,467	7,245
Fair Value of Plan Assets [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Less: fair value of plan assets	$ (151)	$ (155)

Employee Benefits - Summary o_4

Employee Benefits - Summary of Actuarial Assumptions (Detail)	Mar. 31, 2024	Mar. 31, 2023
Bottom of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate (per annum)	6.90%	7%
Future salary growth (per annum)	7%	5%
Withdrawal rate	5%	5%
Retirement age (years)	58 years	58 years
Top of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate (per annum)	7%	7.20%
Future salary growth (per annum)	11%	11%
Withdrawal rate	25%	25%
Retirement age (years)	65 years	65 years

Employee Benefits - Summary o_5

Employee Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Discount rate (1% movement)	$ (560)	$ (269)
Future salary growth (1% movement)	594	281
Withdrawal rates (5%-10% movement)	(884)	(514)
Discount rate (1% movement)	630	292
Future salary growth (1% movement)	(542)	(266)
Withdrawal rates (5%-10% movement)	$ 1,853	$ 883

Employee Benefits - Summary o_6

Employee Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Parenthetical) (Detail)	Mar. 31, 2024	Mar. 31, 2023
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of change in discount rate	1%	1%
Percentage of change in future salary growth	1%	1%
Bottom of range [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of change in withdrawal rate	5%	5%
Top of range [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of change in withdrawal rate	10%	10%

Employee Benefits - Disclosur_2

Employee Benefits - Disclosure of Plan Assets (Detail)	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Funds managed by the insurer	100%	100%

Employee Benefits - Summary o_7

Employee Benefits - Summary of Expected Benefit Payments (Detail) $ in Thousands	Mar. 31, 2024 USD ($)
Disclosure of defined benefit plans [abstract]
March 31, 2025	$ 1,211
March 31, 2026	1,150
March 31, 2027	1,337
March 31, 2028	2,127
March 31, 2029	1,786
Thereafter	$ 9,898

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Defined Benefit Plans [Line Items]
Estimate of contributions expected to be paid to plan for next annual reporting period	$ 38
Bottom of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average duration of defined benefit obligation	3 years	3 years 6 months
Top of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average duration of defined benefit obligation	8 years	8 years

Share Based Payment - Additiona

Share Based Payment - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024 USD ($) shares StockOption $ / shares	Mar. 31, 2023 USD ($) shares $ / shares	Mar. 31, 2022 USD ($) shares $ / shares	Mar. 31, 2021 $ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement		335,274
Equity-settled share based payment (refer note 33) | $	$ 36,963,000	$ 35,643,000	$ 36,645,000
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	829,578	1,455,554	2,413,442
Vesting conditions	Refer notes	Refer notes	Refer notes
RSU exercised during the year	3,383,113	757,821	523,127
Weighted average exercise price | $ / shares	$ 0.0005	$ 0.0005	$ 0.0005	$ 0.0005
Weighted average contractual life in years	4 years 3 months 18 days	3 years 10 months 24 days	4 years 3 months 18 days
Share based payment expense for options recognized under personnel expenses | $	$ 36,936,000	$ 34,651,000	$ 32,921,000
Restricted Stock Units [Member] | Bottom of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Grant date fair value of RSUs | $	24	24.25	24.16
Restricted Stock Units [Member] | Top of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Grant date fair value of RSUs | $	$ 55.42	$ 32.62	$ 32.97
At the end of one year [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	10%	10%	10%
RSUs expiry	expiry of 12 months from the grant date	expiry of 12 months from the grant date	expiry of 12 months from the grant date
At the end of two years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 24 months from the grant date	expiry of 24 months from the grant date	expiry of 24 months from the grant date
At the end of three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	30%	30%	30%
RSUs expiry	expiry of 36 months from the grant date	expiry of 36 months from the grant date	expiry of 36 months from the grant date
At the end of four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	40%	40%	40%
RSUs expiry	expiry of 48 months from the grant date	expiry of 48 months from the grant date	expiry of 48 months from the grant date
Vesting Period Of Four Years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	vesting over 4 years	vesting over 4 years	vesting over 4 years
Fully Vested | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
RSU exercised during the year	48,063	163	861
Vesting Option One [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement		0	2,529
Tranche | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	571,784	1,120,117	1,072,635
Tranche | At the end of one year [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25%	25%	25%
RSUs expiry	12 months from the grant date	12 months from the grant date	12 months from the grant date
Tranche | At the end of two years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25%	25%	25%
RSUs expiry	expiry of 24 months from the grant date	expiry of 24 months from the grant date	expiry of 24 months from the grant date
Tranche | At the end of three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25%	25%	25%
RSUs expiry	expiry of 36 months from the grant date	expiry of 36 months from the grant date	expiry of 36 months from the grant date
Tranche | At the end of four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25%	25%	25%
RSUs expiry	expiry of 48 months from the grant date	expiry of 48 months from the grant date	expiry of 48 months from the grant date
Tranche | Vesting Period Of Four Years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	vesting over 4 years	vesting over 4 years	vesting over 4 years
Vesting Option Two [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement			564,541
Vesting Option Two [Member] | At the end of one year [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 12 months from the grant date	expiry of 12 months from the grant date	expiry of 12 months from the grant date
Vesting Option Two [Member] | At the end of two years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 24 months from the grant date	expiry of 24 months from the grant date	expiry of 24 months from the grant date
Vesting Option Two [Member] | At the end of three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 36 months from the grant date	expiry of 36 months from the grant date	expiry of 36 months from the grant date
Vesting Option Two [Member] | At the end of four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 48 months from the grant date	expiry of 48 months from the grant date	expiry of 48 months from the grant date
Vesting Option Two [Member] | At the end to five years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%	20%	20%
RSUs expiry	expiry of 60 months from the grant date	expiry of 60 months from the grant date	expiry of 60 months from the grant date
Vesting Option Two [Member] | Vesting Period of Two Years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	vesting over 5 years	vesting over 5 years	vesting over 5 years
Tranche Three [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement
Vesting conditions	100% vesting on September 30, 2024
Percentage of maximum shares employees are eligible to receive	150%
Tranche Five [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting percentage	100%
Tranche Six [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	209,731		225,816
Vesting conditions	100% vesting on September 30, 2026
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Options granted	0	0	0
Weighted average exercise price | $ / shares	$ 2,229	$ 2,229	$ 2,229
Weighted average contractual life in years	1 year 4 months 24 days	2 years 4 months 24 days	3 years 4 months 24 days
Description of employee stock options	Each ESOP represents the right to receive one hundred common equity shares of the Group
Equity-settled share based payment (refer note 33) | $		$ 966,000	$ 3,724,000
Simplotel Plan 2015 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	192	0
Weighted average exercise price | $ / shares	$ 0.12	$ 0.12
Weighted average contractual life in years	10 years
Equity-settled share based payment (refer note 33) | $	$ 1,000	$ 26,000
Simplotel Plan 2015 [Member] | At the end of three years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	remaining 3 years
Simplotel Plan 2015 [Member] | Vesting Period Of One Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	10%
Simplotel Plan 2015 [Member] | Vesting Period Of Four Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	40%
Vesting conditions	vesting over 4 years
Number of Stock Options Graded | StockOption	192
Simplotel Plan 2015 [Member] | Vesting Period of Two Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20%
Simplotel Plan 2015 [Member] | Vesting Period of Three Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	30%
Two Thousand And Twenty Two B M F Employee Stock Option Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	2,490	0
BMF ESOPs [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
RSUs expiry	one third each will vest on completion of one, two and three years from the grant date respectively.
Weighted average exercise price | $ / shares	$ 0.12
Weighted average contractual life in years	10 years 7 months 6 days
Number of Stock Options Graded | StockOption	498
BMF ESOPs [Member] | Vesting Period of Two Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	50%
Vesting conditions	vesting over 2 years
Number of Stock Options Graded | StockOption	1,992
BMF ESOPs [Member] | Vesting Period of Three Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	vesting over 3 years
BMF ESOPs [Member] | Vesting Period of One Year [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	50%
BMF ESOPs under BMF Plan 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement	2,490
Weighted average exercise price | $ / shares	$ 0.12
Share based payment expense for options recognized under personnel expenses | $	$ 26,000
Savaari ESOPs [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average exercise price | $ / shares	$ 0.01
Weighted average contractual life in years	6 years 1 month 6 days
Savaari ESOPs under Savaari Plan 2013 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average exercise price | $ / shares	$ 0.01
Savaari ESOPs under Savaari Plan 2013 [Member] | Top of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment expense for options recognized under personnel expenses | $	$ 1,000

Share Based Payment - Summary o

Share Based Payment - Summary of Number and Weighted Average Exercise Price of Share Options (Detail)	12 Months Ended
	Mar. 31, 2024 shares $ / shares	Mar. 31, 2023 shares $ / shares	Mar. 31, 2022 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, granted		335,274
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance	7,773,744	7,445,641	5,979,731
Number of options, granted	829,578	1,455,554	2,413,442
Number of options, Forfeited and expired	(178,993)	(369,630)	(424,405)
Number of options, Exercised	(3,383,113)	(757,821)	(523,127)
Number of options outstanding, ending balance	5,041,216	7,773,744	7,445,641
Number of options, exercisable	2,234,132	4,327,478	3,869,396
Weighted average exercise price per share outstanding, beginning balance | $ / shares	$ 0.0005	$ 0.0005	$ 0.0005
Weighted average exercise price per share, Granted | $ / shares	0.0005	0.0005	0.0005
Weighted average exercise price per share, Forfeited and expired | $ / shares	0.0005	0.0005	0.0005
Weighted average exercise price per share, Exercised | $ / shares	0.0005	0.0005	0.0005
Weighted average exercise price per share outstanding, ending balance | $ / shares	0.0005	0.0005	0.0005
Weighted average exercise price per share, ending balance | $ / shares	$ 0.0005	$ 0.0005	$ 0.0005
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance	18,502	19,489	19,489
Number of options, Forfeited and expired	0
Number of options, Exercised	(2,689)	(987)
Number of options outstanding, ending balance	15,813	18,502	19,489
Number of options, exercisable	15,813	18,502	12,949
Weighted average exercise price per share outstanding, beginning balance | $ / shares	$ 2,229	$ 2,229	$ 2,229
Weighted average exercise price per share, Forfeited and expired | $ / shares	2,229	2,229	2,229
Weighted average exercise price per share, Exercised | $ / shares	2,229	2,229	2,229
Weighted average exercise price per share outstanding, ending balance | $ / shares	2,229	2,229	2,229
Weighted average exercise price per share, ending balance | $ / shares	$ 2,229	$ 2,229	$ 2,229

Share Based Payment - Summary_2

Share Based Payment - Summary of Terms and Conditions Relating to Grants under Share Incentive Plan (Detail) - Restricted Stock Units [Member] - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of instruments	829,578	1,455,554	2,413,442
Vesting conditions	Refer notes	Refer notes	Refer notes
Bottom of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	4 years	4 years	4 years
Top of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	8 years	8 years	9 years

Share Based Payment - Summary_3

Share Based Payment - Summary of Measurement Used to Determine Fair Values of ESOPs (Detail)	12 Months Ended
	Mar. 31, 2024 USD ($) yr $ / shares
BMF Plan 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at grant date (USD)	$ 16.65
Fair value at grant date (USD) | $	$ 16,650
Exercise price (USD)	$ 0.12
Expected volatility	46.40%
Expected term | yr	6
Risk-free interest rate	7.32%
Employee Stock Options [Member] | Simplotel Plan 2015 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at grant date (USD)	$ 442.9
Fair value at grant date (USD) | $	$ 442,900
Exercise price (USD)	$ 0.12
Expected volatility	46.50%
Expected term | yr	6
Risk-free interest rate	7.60%

Share Based Payment - Summary_4

Share Based Payment - Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans (Detail)	2 Months Ended	12 Months Ended
	Mar. 31, 2024 shares $ / shares	Mar. 31, 2024 shares $ / shares	Mar. 31, 2023 shares $ / shares	Mar. 31, 2022 shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, granted			335,274
Simplotel Plan 2015 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance		1,065	1,073
Number of options, granted		192	0
Number of options, Forfeited and expired		(55)	(8)
Number of options outstanding, ending balance	1,202	1,202	1,065
Number of options, exercisable	949	949	947
Weighted average exercise price per share outstanding, beginning balance | $ / shares			$ 0.12
Weighted average exercise price of other equity instruments granted in share-based payment arrangement | $ / shares		$ 0.12
Weighted average exercise price per share, Forfeited and expired | $ / shares		0.12
Weighted average exercise price per share outstanding, ending balance | $ / shares	$ 0.12	0.12	0.12
Weighted average exercise price per share, Exercisable | $ / shares	$ 0.12	$ 0.12	$ 0.12
BMF ESOPs under BMF Plan 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, granted		2,490
Number of options outstanding, ending balance	2,490	2,490
Weighted average exercise price of other equity instruments granted in share-based payment arrangement | $ / shares		$ 0.12
Weighted average exercise price per share outstanding, ending balance | $ / shares	$ 0.12	$ 0.12
Savaari ESOPs under Savaari Plan 2013 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance	30,710
Number of options, Forfeited and expired	(25)
Number of options outstanding, ending balance	30,685	30,685
Number of options, exercisable	30,637	30,637
Weighted average exercise price per share outstanding, beginning balance | $ / shares	$ 0.01
Weighted average exercise price per share, Forfeited and expired | $ / shares	0.01
Weighted average exercise price per share outstanding, ending balance | $ / shares	0.01	$ 0.01
Weighted average exercise price per share, Exercisable | $ / shares	$ 0.01	$ 0.01

Financial Instruments - Summary

Financial Instruments - Summary of Maximum Exposure to Credit Risk (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	$ 707,518	$ 561,687
Trade receivables and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	99,899	75,026
Contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	253
Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	99,646	75,026
Trades and other receivables [Member] | Airlines [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	28,549	18,617
Trades and other receivables [Member] | Retail customers [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	1,856	1,301
Trades and other receivables [Member] | Corporate customers [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	48,465	35,079
Trades and other receivables [Member] | Deposit With Hotels And Others [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	9,804	8,260
Trades and other receivables [Member] | Others [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	11,225	11,769
Receivable from related party [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	24	49
Term deposits [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	280,688	202,674
Cash and cash equivalents (except cash in hand) [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	$ 326,907	$ 283,938

Financial Instruments - Summa_2

Financial Instruments - Summary of Age of Contract Assets and Trade and Other Receivables, Term Deposits and Security Deposits (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	$ 99,646	$ 75,026
Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	103,098	77,640
Trade and other receivables, Impairment	3,199	2,614
Not past due [Member] | Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	55,815	39,796
Past due 0-30 days [Member] | Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	25,361	18,417
Past due 30-120 days [Member] | Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	14,606	12,446
More than 120 days [Member] | Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables, Gross	7,316	6,981
Trade and other receivables, Impairment	$ 3,199	$ 2,614

Financial Instruments - Summa_3

Financial Instruments - Summary of Movement in Allowance for Impairment in Respect of Contract Assets and Trade and Other Receivables (Detail) - Trade and other receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Assets [Line Items]
Allowance account for credit losses of financial assets at beginning of period	$ 2,614	$ 2,812
Allowance for impairment	837	349
Reversal of allowance for impairment		(165)
Amounts written off against the allowance	(201)	(195)
Effects of movement in exchange rate	(51)	(187)
Allowance account for credit losses of financial assets at end of period	$ 3,199	$ 2,614

Financial Instruments - Summa_4

Financial Instruments - Summary of Contractual Maturities of Financial Liabilities, Including Estimated Interest Payments and Excluding Impact of Netting Agreements (Detail) - Liquidity risk [member] - Non-derivative Financial Liabilities [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial liability [Line Items]
Carrying amount	$ 398,480	$ 372,657
Contractual cash flows	431,870	393,230
6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	167,918	136,023
6-12 months [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	3,283	232,508
1-2 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	236,575	5,122
2-5 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	24,094	17,811
More Than Five Years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		1,766
Convertible notes [Member]
Disclosure of financial liability [Line Items]
Carrying amount	201,240	216,118
Contractual cash flows	230,000	230,000
Convertible notes [Member] | 6-12 months [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		230,000
Convertible notes [Member] | 1-2 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	230,000
Lease Liabilities [Member]
Disclosure of financial liability [Line Items]
Carrying amount	16,658	16,379
Contractual cash flows	20,689	21,549
Lease Liabilities [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	2,790	2,342
Lease Liabilities [Member] | 6-12 months [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	2,601	2,046
Lease Liabilities [Member] | 1-2 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	5,345	4,272
Lease Liabilities [Member] | 2-5 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	9,953	11,124
Lease Liabilities [Member] | More Than Five Years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		1,765
Secured bank loans [Member]
Disclosure of financial liability [Line Items]
Carrying amount	3,726	2,667
Contractual cash flows	4,325	3,077
Secured bank loans [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	710	485
Secured bank loans [Member] | 6-12 months [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	682	462
Secured bank loans [Member] | 1-2 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	1,230	850
Secured bank loans [Member] | 2-5 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	1,703	1,279
Secured bank loans [Member] | More Than Five Years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		1
Trades and other payables [Member]
Disclosure of financial liability [Line Items]
Carrying amount	118,548	89,780
Contractual cash flows	118,548	89,780
Trades and other payables [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	118,548	89,780
Other Liabilities Related to Business Combination [Member]
Disclosure of financial liability [Line Items]
Carrying amount	12,438	9,368
Contractual cash flows	12,438	10,479
Other Liabilities Related to Business Combination [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		5,071
Other Liabilities Related to Business Combination [Member] | 2-5 years [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	12,438	5,408
Other Liabilities Related to Hotel Travel Group [Member]
Disclosure of financial liability [Line Items]
Carrying amount		4,320
Contractual cash flows		4,320
Other Liabilities Related to Hotel Travel Group [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows		4,320
Refund due to customers [Member]
Disclosure of financial liability [Line Items]
Carrying amount	45,870	34,025
Contractual cash flows	45,870	34,025
Refund due to customers [Member] | 6 months or less [Member]
Disclosure of financial liability [Line Items]
Contractual cash flows	$ 45,870	$ 34,025

Financial Instruments - Summa_5

Financial Instruments - Summary of Contractual Maturities of Financial Liabilities, Including Estimated Interest Payments and Excluding Impact of Netting Agreements (Parenthetical) (Details) - Liquidity risk [member] - Non-derivative Financial Liabilities [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial liabilities [line items]
Contractual cash flows	$ 431,870	$ 393,230
More Than Five Years [Member]
Disclosure of financial liabilities [line items]
Contractual cash flows		1,766
Secured bank loans [Member]
Disclosure of financial liabilities [line items]
Contractual cash flows	$ 4,325	3,077
Secured bank loans [Member] | More Than Five Years [Member]
Disclosure of financial liabilities [line items]
Contractual cash flows		$ 1

Financial Instruments - Summa_6

Financial Instruments - Summary of Liquidity and Financial Indebtedness Excluding Lease Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Assets And Liabilities [Abstract]
Cash and cash equivalents	$ 327,065	$ 284,018	$ 213,283	$ 295,066
Term deposits	280,688	202,674
Loans and borrowings	(204,966)	(218,785)
Net cash position	$ 402,787	$ 267,907

Financial Instruments - Summa_7

Financial Instruments - Summary of Currency Risk (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Between USD and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	$ (215,449)	$ (208,781)
Between AED and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	39,496	34,686
Between INR and AED [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	82,449	83,572
Trades and other receivables [Member] | Between USD and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	2,629	3,411
Trades and other receivables [Member] | Between AED and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	41,381	35,336
Trades and other receivables [Member] | Between INR and AED [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	82,449	83,572
Trades and other payables [Member] | Between USD and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	(218,083)	(212,192)
Trades and other payables [Member] | Between AED and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	(1,923)	(664)
Cash and cash equivalents [Member] | Between USD and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	5
Cash and cash equivalents [Member] | Between AED and INR [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	$ 38	$ 14

Financial Instruments - Summa_8

Financial Instruments - Summary of Currency Risk (Parenthetical) (Detail) - Between USD and INR [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net exposure to foreign currency risk	$ (215,449)	$ (208,781)
Cash and cash equivalents [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net exposure to foreign currency risk	$ 5

Financial Instruments - Summa_9

Financial Instruments - Summary of Significant Exchange Rates Applied (Detail)	12 Months Ended
	Mar. 31, 2024 ₨ / $	Mar. 31, 2024 ₨ / $ ₨ / د.إ	Mar. 31, 2024 ₨ / $ د.إ / ₨	Mar. 31, 2023 ₨ / $	Mar. 31, 2023 ₨ / $ ₨ / د.إ	Mar. 31, 2023 ₨ / $ د.إ / ₨	Mar. 31, 2024 ₨ / د.إ	Mar. 31, 2024 د.إ / ₨	Mar. 31, 2023 ₨ / د.إ	Mar. 31, 2023 د.إ / ₨
Foreign exchange rates [abstract]
Average exchange rate per unit	0.0121	0.0444	22.5401	0.0125	0.0458	21.8559
Reporting date rate per unit	0.012	0.012	0.012	0.0122	0.0122	0.0122	0.0441	22.6913	0.0447	22.3716

Financial Instruments - Currenc

Financial Instruments - Currency Risk - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
USD against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Strengthening of currency	10%	10%
AED against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Strengthening of currency	10%	10%
INR against AED [Member]
Disclosure of foreign exchange rates [Line Items]
Strengthening of currency	10%	10%

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Exchange Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
10% strengthening of USD against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Effect of exchange rate changes	$ (21,545)	$ (20,878)
10% strengthening of AED against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Effect of exchange rate changes	3,950	3,469
10% strengthening of INR against AED [Member]
Disclosure of foreign exchange rates [Line Items]
Effect of exchange rate changes	$ 8,245	$ 8,357

Financial Instruments - Sensi_2

Financial Instruments - Sensitivity Analysis - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
USD against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Depreciation of currency	10%	10%
AED against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Depreciation of currency	10%	10%
INR against AED [Member]
Disclosure of foreign exchange rates [Line Items]
Depreciation of currency	10%	10%

Financial Instruments - Summ_10

Financial Instruments - Summary of Fair Values of Financial Assets and Liabilities, Together with Carrying Amounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	$ 1,285	$ 1,192
Financial assets not measured at fair value(Amortised cost)	707,499	561,843
Financial liabilities measured at fair value	12,438	9,368
Liabilities carried at amortized cost	369,384	346,910
Cost [Member] | Other Liabilities Related to Business Combination [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities measured at fair value	12,438	9,368
Cost [Member] | Convertible notes [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	201,240	216,118
Cost [Member] | Secured bank loans [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	3,726	2,667
Cost [Member] | Trades and other payables [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	118,548	89,780
Cost [Member] | Refund due to customers [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	45,870	34,025
Cost [Member] | Other Liabilities Related to Hotel Travel Group [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost		4,320
Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	1,285	1,192
Financial assets not measured at fair value(Amortised cost)	707,499	561,843
Financial liabilities measured at fair value	12,438	9,368
Liabilities carried at amortized cost	365,842	342,981
Fair value [Member] | Other Liabilities Related to Business Combination [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities measured at fair value	12,438	9,368
Fair value [Member] | Convertible notes [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	197,698	212,189
Fair value [Member] | Secured bank loans [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	3,726	2,667
Fair value [Member] | Trades and other payables [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	118,548	89,780
Fair value [Member] | Refund due to customers [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost	45,870	34,025
Fair value [Member] | Other Liabilities Related to Hotel Travel Group [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost		4,320
Other Investments- Equity Securities [Member] | Cost [Member] | FVOCI [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	452	452
Other Investments- Equity Securities [Member] | Fair value [Member] | FVOCI [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	452	452
Other Investments- Equity Securities [Member] | Cost [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	591	591
Other Investments- Equity Securities [Member] | Fair value [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	591	591
Other investments - other securities [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	76	76
Other investments - other securities [Member] | Cost [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	242	149
Other investments - other securities [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	76	76
Other investments - other securities [Member] | Fair value [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	242	149
Trades and other receivables [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	99,646	75,026
Trades and other receivables [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	99,646	75,026
Term deposits [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	280,688	202,674
Term deposits [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	280,688	202,674
Cash and cash equivalents [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	327,065	284,018
Cash and cash equivalents [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	327,065	284,018
Receivable from related party [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	24	49
Receivable from related party [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	$ 24	$ 49

Financial Instruments - Summ_11

Financial Instruments - Summary of Financial Instruments Carried at Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Level 1 [Member]
Disclosure Of Financial Instruments [Line Items]
Total	$ 242	$ 149
Level 3 [Member]
Disclosure Of Financial Instruments [Line Items]
Total	1,043	1,043
Other liabilities (related to business combination)	12,438	9,368
Total	12,438	9,368
Financial assets measured at FVOCI [Member] | Level 3 [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments	452	452
FVTPL [Member] | Level 1 [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments - other securities	242	149
FVTPL [Member] | Level 3 [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments - equity securities	591	591
Fair value [Member]
Disclosure Of Financial Instruments [Line Items]
Total	1,285	1,192
Other liabilities (related to business combination)	12,438	9,368
Total	12,438	9,368
Fair value [Member] | Financial assets measured at FVOCI [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments	452	452
Fair value [Member] | FVTPL [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments - equity securities	591	591
Other investments - other securities	$ 242	$ 149

Financial Instruments - Fair Va

Financial Instruments - Fair Value Hierarchy - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Fair Value Measurement [Abstract]
Transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, description	There were no transfers between Level 1, Level 2 and Level 3 during the year.

Financial Instruments - Summ_12

Financial Instruments - Summary of Reconciliation Fair Value Measurements in Level 3 of Fair Value Hierarchy (Detail) - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Instruments [Line Items]
Opening balances	$ 9,368
Total gains and losses recognized in:
Closing balances	12,438	$ 9,368
Opening balances	1,043
Total gains and losses recognized in:
Closing balances	1,043	1,043
Derivative [Member]
Disclosure Of Financial Instruments [Line Items]
Acquired (refer note 7 (c) and 7 (d))	5,084
Total gains and losses recognized in:
—profit or loss	115
Total gains and losses recognized in:
Derecognition on discontinuation of equity accounted investment (refer note 7 (d))	5,199
Other Liabilities Related to Business Combinations [Member]
Disclosure Of Financial Instruments [Line Items]
Opening balances	9,368	10,075
Acquired (refer note 7 (c) and 7 (d))	7,311	4,411
Total gains and losses recognized in:
—profit or loss	215	673
Equity instruments at fair value through other comprehensive income (FVOCI) - net change in fair value		(858)
-effect of movements in foreign exchange rates	(207)	102
-equity	3,178
Payment during the period (refer note 7 (a))	(7,427)	(5,035)
Closing balances	12,438	9,368
Other Investments (Equity Securities FVOCI) [Member]
Total gains and losses recognized in:
Opening balances	452	452
Total gains and losses recognized in:
Closing balances	452	452
Other Investments Equity Securities FVTPL [Member]
Total gains and losses recognized in:
-profit or loss		(2,821)
Opening balances	591	3,412
Total gains and losses recognized in:
—profit or loss		(2,821)
Closing balances	$ 591	$ 591

Financial Instruments - Summ_13

Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Detail)	12 Months Ended
	Mar. 31, 2024
Other Investments- Equity Securities [Member] | FVTPL [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Market comparison technique: The valuation model is based on market multiple derived from quoted prices of companies comparable to the investee.
Significant unobservable inputs	Net revenue multiple: 3.7 - 4.8 (March 31, 2023: 3.7 - 4.8)
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if: – the net revenue multiple was higher (lower)
Other Liabilities Related to Business Combinations [Member] | Q2T [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Discounted cash flows: The valuation model considers the present value of the expected future payments, discounted using a risk-adjusted discount rate.
Significant unobservable inputs	Expected cash flows: March 31, 2023: USD 5,071Risk-adjusted discount rate: March 31, 2023: 10.2%
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if: – the expected cash flows were higher (lower); – the risk-adjusted discount rate was lower (higher)
Other Liabilities Related to Business Combinations [Member] | Simplotel [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, revenue and earnings before interest, tax, depreciation and amortisation (EBITDA).
Significant unobservable inputs	Volatility: 23.8% - 53.5% (March 31, 2023: 25.3% -58.5%)Risk free interest rate: 7.13% (March 31, 2023: 7.25%)Discount rate: 22.0% (March 31, 2023: 19.7%)Revenue for 12 months ended September 30, 2025 - USD 4,907 (March 31, 2023: USD 5,442)EBITDA (loss) for 12 months ended September 30, 2025 - USD (265) (March 31, 2023: USD (48))
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if: – the volatility was higher (lower)– the risk free interest rate was lower (higher)– the discount rate was lower (higher)– the revenue was higher (lower)– the EBITDA was higher (lower)
Other Liabilities Related to Business Combinations [Member] | Savaari [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Monte Carlo Simulation (MCS): The valuation model incorporates assumptions as to volatility, risk free interest rate, discount rate, net revenue, servicing margin, profit before tax and financial parameters.
Significant unobservable inputs	Volatility: 31.2% - 45.0%Risk free interest rate: 7.17%Discount rate: 17.0%-20.8%Net revenue - USD 6,361 - USD 9,674Servicing margin - USD 1,790 - USD 2,648Profit before tax - USD 1.037 - USD 2,434Financial parameters - USD 4,883 - USD 7,064
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if: – the volatility was lower (higher)– the risk free interest rate was lower (higher)– the discount rate was lower (higher)– the net revenue was higher (lower)– the servicing margin was higher (lower)– the profit before tax was higher (lower)– the financial parameters were higher (lower)

Financial Instruments - Summ_14

Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Parenthetical) (Detail)	12 Months Ended
	Sep. 30, 2025 USD ($)	Mar. 31, 2024 USD ($) RevenueMultiple	Mar. 31, 2023 USD ($) RevenueMultiple
Other Liabilities Related to Business Combinations [Member] | Q2T [Member]
Disclosure Of Financial Instruments [Line Items]
Expected cash flow			$ 5,071,000
Risk adjusted discount rate, Significant unobservable inputs			10.20%
Other Liabilities Related to Business Combinations [Member] | Simplotel [Member]
Disclosure Of Financial Instruments [Line Items]
Risk free interest rate, Significant unobservable inputs		7.13%	7.25%
Discount rate, Significant unobservable inputs		22%	19.70%
Other Liabilities Related to Business Combinations [Member] | Simplotel [Member] | Revenue [Member]
Disclosure Of Financial Instruments [Line Items]
Revenue, Significant unobservable inputs	$ 4,907,000		$ 5,442,000
Other Liabilities Related to Business Combinations [Member] | Simplotel [Member] | EBITDA [Member]
Disclosure Of Financial Instruments [Line Items]
EBITDA (loss), Significant unobservable inputs	$ (265,000)		$ (48,000)
Other Liabilities Related to Business Combinations [Member] | Savaari [Member]
Disclosure Of Financial Instruments [Line Items]
Risk free interest rate, Significant unobservable inputs		7.17%
Bottom of Range [Member] | Other Investments Equity Securities FVOCI [Member]
Disclosure Of Financial Instruments [Line Items]
Net revenue multiple, significant unobservable inputs | RevenueMultiple		3.7	3.7
Bottom of Range [Member] | Other Liabilities Related to Business Combinations [Member] | Simplotel [Member]
Disclosure Of Financial Instruments [Line Items]
Volatility, Significant unobservable inputs		23.80%	25.30%
Bottom of Range [Member] | Other Liabilities Related to Business Combinations [Member] | Savaari [Member]
Disclosure Of Financial Instruments [Line Items]
Volatility, Significant unobservable inputs		31.20%
Discount rate, Significant unobservable inputs		17%
Net revenue, Significant unobservable inputs		$ 6,361,000
Servicing margin, Significant unobservable inputs		1,790,000
Profit before tax, Significant unobservable inputs		1,037
Financial parameters, Significant unobservable inputs		$ 4,883,000
Top of Range [Member] | Other Investments Equity Securities FVOCI [Member]
Disclosure Of Financial Instruments [Line Items]
Net revenue multiple, significant unobservable inputs | RevenueMultiple		4.8	4.8
Top of Range [Member] | Other Liabilities Related to Business Combinations [Member] | Simplotel [Member]
Disclosure Of Financial Instruments [Line Items]
Volatility, Significant unobservable inputs		53.50%	58.50%
Top of Range [Member] | Other Liabilities Related to Business Combinations [Member] | Savaari [Member]
Disclosure Of Financial Instruments [Line Items]
Volatility, Significant unobservable inputs		45%
Discount rate, Significant unobservable inputs		20.80%
Net revenue, Significant unobservable inputs		$ 9,674,000
Servicing margin, Significant unobservable inputs		2,648,000
Profit before tax, Significant unobservable inputs		2,434,000
Financial parameters, Significant unobservable inputs		$ 7,064,000

Financial Instruments - Summ_15

Financial Instruments - Summary of Financial Instruments Not Measured at Fair Value (Detail)	12 Months Ended
	Mar. 31, 2024
Other Financial Assets and Liabilities [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Valuation technique	Discounted cash flows

Financial Instruments - Summ_16

Financial Instruments - Summary of Sensitivity Analysis For Other Investments (Detail) - Other Investments - Equity Securities (FVTPL) [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Net revenue multiple, increase in profit or loss	$ 4	$ 4
Net revenue multiple, decrease in profit or loss	$ (4)	$ (4)

Financial Instruments - Summ_17

Financial Instruments - Summary of Other Liabilities Related to Business Combination (Detail) - Other Liabilities Related to Business Combination [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Q2T [Member]
Disclosure of detailed information about financial instruments [line items]
Increase in profit or loss, Risk adjusted discount rate		$ (17)
Decrease in Profit or loss, Risk adjusted discount rate		18
Simplotel [Member] | Volatility [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	$ 10	20
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(10)	(22)
Simplotel [Member] | Risk Free Interest Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	(8)	(17)
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	8	16
Simplotel [Member] | Discount Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	(26)	(39)
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	26	40
Simplotel [Member] | Revenue [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	42	38
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(42)	$ (38)
Savaari [Member] | Volatility [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	(17)
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	16
Savaari [Member] | Risk Free Interest Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	(120)
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	123
Savaari [Member] | Discount Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	(12)
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(43)
Savaari [Member] | Revenue [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	26
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(26)
Savaari [Member] | Servicing Margin [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	15
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(15)
Savaari [Member] | Profit Before Tax [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	10
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	(10)
Savaari [Member] | Financial Parameters [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in equity due to increase in reasonably possible changes in significant unobservable inputs	197
Increase (decrease) in equity due to decrease in reasonably possible changes in significant unobservable inputs	$ (124)

Financial Instruments - Summ_18

Financial Instruments - Summary of Other Liabilities Related to Business Combination (Parenthetical) (Detail) - Other Liabilities Related to Business Combination [Member]	Mar. 31, 2024	Mar. 31, 2023
Simplotel [Member] | Volatility [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%	1%
Movement - Decrease	1%	1%
Simplotel [Member] | Risk Free Interest Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%	1%
Movement - Decrease	1%	1%
Simplotel [Member] | Discount Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	0.50%	0.50%
Movement - Decrease	0.50%	0.50%
Simplotel [Member] | Revenue [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%	1%
Movement - Decrease	1%	1%
Savaari [Member] | Volatility [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%
Movement - Decrease	1%
Savaari [Member] | Risk Free Interest Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%
Movement - Decrease	1%
Savaari [Member] | Discount Rate [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	0.50%
Movement - Decrease	0.50%
Savaari [Member] | Revenue [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%
Movement - Decrease	1%
Savaari [Member] | Servicing Margin [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%
Movement - Decrease	1%
Savaari [Member] | Profit Before Tax [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	1%
Movement - Decrease	1%
Savaari [Member] | Financial Parameters [Member]
Disclosure of detailed information about financial instruments [line items]
Movement - Increase	0.25%
Movement - Decrease	0.25%

Capital Commitments - Additiona

Capital Commitments - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Capital commitments [abstract]
Estimated amount of contracts	$ 455	$ 266

Leases - Schedule of Right-of-u

Leases - Schedule of Right-of-use Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Operating Lease [Abstract]
Opening balance	$ 13,931	$ 11,618
Additions to right-of-use assets	3,792	7,530
Acquired through business combination (refer note 7(b), 7 (c) and 7 (d))	109	202
Derecognition of right-of-use assets	(22)	(1,245)
Depreciation charged during the year	(3,767)	(3,220)	$ (3,064)
Effect of movements in foreign exchange rates	(198)	(954)
Closing Balance	$ 13,845	$ 13,931	$ 11,618

Leases - Summary of Amounts Rec

Leases - Summary of Amounts Recognised in Statement of Profit or Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Operating Lease [Abstract]
Interest on lease liabilities (refer note 16)	$ 1,783	$ 1,554	$ 1,569
Depreciation on right-of-use assets (refer note 18)	$ 3,767	$ 3,220	$ 3,064

Leases - Summary of Amounts R_2

Leases - Summary of Amounts Recognised in Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Operating Lease [Abstract]
Total cash outflows for leases (principal + interest)	$ 4,888	$ 3,969	$ 3,340

Related Parties - Summary of Ke

Related Parties - Summary of Key Management Personnel Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Key Management Personnel Compensation [Abstract]
Short-term employee benefits	$ 1,937	$ 1,997	$ 2,351
Post-employment benefits	129	88	288
Other long-term benefits	10	14	36
Share based payment	11,425	12,015	16,930
Legal and professional	84	84	84
Total	13,585	14,198	$ 19,689
Balance Outstanding
Employee related payables	589	552
Accrued expenses	$ 75	$ 78

Related Parties - Summary of Tr

Related Parties - Summary of Transaction with Entity Providing Key Management Personnel Services (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of transactions between related parties [abstract]
Key management personnel services	$ 7	$ 7	$ 7
Consultancy services	$ 25	$ 20	$ 16

Related Parties - Summary of _2

Related Parties - Summary of Transactions with Subsidiaries (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Transactions
Other operating expenses		$ 204,833	$ 133,698	$ 81,575
Trip.com and its Subsidiaries [Member]
Transactions
Commission received		51	100	23
Commission paid		402	673	149
Marketing alliances		180	50
Other operating expenses		5,268	4,572	306
Advance given				1,074
Advance given received back				1,074
Trip.com and its Subsidiaries [Member] | Air Ticketing [Member]
Transactions
Sale of air ticketing	[1]	1,538	768	211
Purchase of air ticketing	[1]	96,996	40,954	475
Trip.com and its Subsidiaries [Member] | Hotels and Packages [Member]
Transactions
Sale of hotel and packages	[1]	3,005	5,192	1,204
Purchase of hotel and packages	[1]	$ 16,595	$ 14,575	$ 3,015
[1] represents gross amount booked/charged for the air ticketing and hotels and packages transactions.

Related Parties - Transactions

Related Parties - Transactions with Trip.com and its Subsidiaries (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Balance Outstanding
Trade payables	$ 67,054	$ 45,748
Trip.com and its Subsidiaries [Member]
Balance Outstanding
Trade and other receivables	344	969
Trade payables	6,611	4,926
Advance to suppliers	$ 179	$ 134

Related Parties - Summary of _3

Related Parties - Summary of Transactions with Equity-Accounted Investee (Detail) - Saaranya Hospitality Technologies Private Limited [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Transactions Between Related Parties [Line Items]
Repayment of loan given	$ 24
Interest income	2	$ 4	$ 3
Balance Outstanding
Receivable from related party	$ 24	$ 49

Related Parties - Summary of _4

Related Parties - Summary of Transactions with Equity-Accounted Investee (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Saaranya Hospitality Technologies Private Limited [Member] | Top of Range [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Interest accrued	$ 1	$ 1

Related Parties - Summary of _5

Related Parties - Summary of Transactions with Equity Accounted Investee (Details) - PasajeBus SpA [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Transactions Between Related Parties [Line Items]
Ancillary revenue	$ 150	$ 168	$ 114
Balance Outstanding
Trade and other receivables	$ 20	$ 22

Related Parties - Summary of _6

Related Parties - Summary of Transactions with Equity-Accounted Investee (Details) - Savaari Car Rentals Private Limited [Member] $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)
Disclosure of transactions between related parties [line items]
Other travel services - purchase for car bookings	$ 493	[1]
Commission received	$ 43
[1] represents gross amount booked/charged for the car bookings

List of Material Subsidiaries -

List of Material Subsidiaries - Schedule of List of Material Subsidiaries (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Make My Trip Inc. [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	MakeMyTrip Inc.	MakeMyTrip Inc.
Place of Incorporation	Delaware, USA	Delaware, USA
Ownership interest	100%	100%
MakeMyTrip (India) Private Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	MakeMyTrip (India) Private Limited	MakeMyTrip (India) Private Limited
Place of Incorporation	India	India
Ownership interest	100%	100%
Ibibo Group Holdings (Singapore) Pte. Ltd. [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	Ibibo Group Holdings (Singapore) Pte. Ltd.	Ibibo Group Holdings (Singapore) Pte. Ltd.
Place of Incorporation	Singapore	Singapore
Ownership interest	100%	100%
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	Quest 2 Travel.com India Private Limited	Quest 2 Travel.com India Private Limited
Place of Incorporation	India	India
Ownership interest	100%	83.66%