MakeMyTrip Limited (MMYT) 20-F 17 Aug 20 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
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
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	63,586,903
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, 2020	Mar. 31, 2019
Assets
Property, plant and equipment	$ 35,997	$ 13,499
Intangible assets and goodwill	721,990	1,068,876
Trade and other receivables, net	2,658	2,267
Investment in equity-accounted investees	5,363	5,244
Other investments	3,683	5,662
Term deposits	207	139
Non-current tax assets	34,160	31,681
Other non-current assets	131	2,273
Total non-current assets	804,189	1,129,641
Inventories	36	606
Contract assets		313
Current tax assets	4,447	1,415
Trade and other receivables, net	53,407	53,195
Term deposits	37,823	133,994
Other current assets	53,428	73,132
Cash and cash equivalents	129,881	177,990
Total current assets	279,022	440,645
Total assets	1,083,211	1,570,286
Equity
Share capital	52	52
Share premium	1,985,555	1,977,318
Reserves	(1,345)	634
Accumulated deficit	(1,147,597)	(682,054)
Share based payment reserve	135,738	102,427
Foreign currency translation reserve	(114,166)	(41,202)
Total equity attributable to equity holders of the Company	858,237	1,357,175
Non-controlling interests	4,055	193
Total equity	862,292	1,357,368
Liabilities
Loans and borrowings	21,613	474
Employee benefits	6,335	4,789
Contract liabilities	1,548	84
Deferred tax liabilities, net	1,777	601
Other non-current liabilities	9,775	2,400
Total non-current liabilities	41,048	8,348
Loans and borrowings	3,971	233
Trade and other payables	70,747	110,970
Contract liabilities	33,364	70,251
Other current liabilities	40,989	23,116
Provisions	30,800
Total current liabilities	179,871	204,570
Total liabilities	220,919	212,918
Total equity and liabilities	$ 1,083,211	$ 1,570,286

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Revenue
Other revenue	$ 36,345	$ 28,028	$ 16,970
Total revenue	511,529	486,011	675,256
Other income	1,063	220	435
Service cost
Procurement cost of hotel and packages services	141,404	160,824	169,347
Other cost of providing services	12,916	12,588	6,530
Personnel expenses	129,836	113,567	114,157
Marketing and sales promotion expenses	166,603	192,080	451,818
Other operating expenses	185,401	133,295	120,566
Depreciation, amortization and impairment	33,682	26,817	32,712
Impairment of goodwill	272,160
Result from operating activities	(429,410)	(152,940)	(219,439)
Finance income	3,362	6,459	5,189
Finance costs	21,433	11,329	3,901
Net finance income (costs)	(18,071)	(4,870)	1,288
Impairment in respect of an equity-accounted investee		(9,926)
Share of loss of equity-accounted investees	(65)	(887)	(1,998)
Loss before tax	(447,546)	(168,623)	(220,149)
Income tax benefit (expense)	29	740	(91)
Loss for the year	(447,517)	(167,883)	(220,240)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit (asset) liability	(346)	(585)	(422)
Equity instruments at FVOCI - net change in fair value	(1,979)	(508)
Total other comprehensive income that will not be reclassified to profit or loss, net of tax	(2,325)	(1,093)	(422)
Items that are or may be reclassified subsequently to profit or loss:
Foreign currency translation differences on foreign operations	(73,252)	(72,919)	(1,915)
Net change in fair value of available-for-sale financial assets			2,280
Total other comprehensive income that will be reclassified to profit or loss, net of tax	(73,252)	(72,919)	365
Other comprehensive income (loss) for the year, net of tax	(75,577)	(74,012)	(57)
Total comprehensive loss for the year	(523,094)	(241,895)	(220,297)
Profit (loss) attributable to:
Owners of the Company	(447,781)	(167,759)	(218,412)
Non-controlling interests	264	(124)	(1,828)
Loss for the year	(447,517)	(167,883)	(220,240)
Total comprehensive loss attributable to:
Owners of the Company	(523,048)	(241,759)	(218,450)
Non-controlling interests	(46)	(136)	(1,847)
Total comprehensive loss for the year	$ (523,094)	$ (241,895)	$ (220,297)
Loss per share (in USD)
Basic	$ (4.26)	$ (1.61)	$ (2.18)
Diluted	$ (4.26)	$ (1.61)	$ (2.18)
Air Ticketing [Member]
Revenue
Revenue from operations	$ 174,361	$ 166,714	$ 167,391
Hotels and Packages [Member]
Revenue
Revenue from operations	235,814	237,524	439,963
Bus Ticketing [Member]
Revenue
Revenue from operations	$ 65,009	$ 53,745	$ 50,932

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Total	Share Capital [Member]	Share Premium [Member]	Fair Value Reserves [Member]	Accumulated Deficit [Member]	Share Based Payment Reserve [Member]	Foreign Currency Translation Reserve [Member]	Total [Member]	Non-Controlling Interests [Member]
Beginning balance at Mar. 31, 2017	$ 1,405,462	$ 46	$ 1,607,373	$ 952	$ (298,581)	$ 61,410	$ 33,601	$ 1,404,801	$ 661
Total comprehensive income (loss) for the year
Profit (loss) for the year	(220,240)				(218,412)			(218,412)	(1,828)
Other comprehensive income (loss)
Foreign currency translation differences	(1,915)						(1,896)	(1,896)	(19)
Net change in fair value of available-for-sale financial assets	2,280			2,280				2,280
Remeasurement of defined benefit (asset) liability	(422)				(422)			(422)
Other comprehensive income (loss) for the year, net of tax	(57)			2,280	(422)		(1,896)	(38)	(19)
Total comprehensive loss for the year	(220,297)			2,280	(218,834)		(1,896)	(218,450)	(1,847)
Contributions by owners
Share-based payment	44,860					44,874		44,874	(14)
Issue of ordinary shares on exercise of share based awards	46	1	27,462			(27,417)		46
Transfer to accumulated deficit on expiry of share based awards					63	(63)
Issue of ordinary shares in placement offering	325,861	5	325,856					325,861
Total contributions by owners	370,767	6	353,318		63	17,394		370,781	(14)
Changes in ownership interests in subsidiaries that do not result in a loss of control
Contribution by non-controlling interests	3,000				1,502			1,502	1,498
Total changes in ownership interest in subsidiaries	3,000				1,502			1,502	1,498
Total transactions with owners	373,767	6	353,318		1,565	17,394		372,283	1,484
Ending balance at Mar. 31, 2018	1,558,932	52	1,960,691	3,232	(515,850)	78,804	31,705	1,558,634	298
Adjustment on initial application of IFRS 9 (net of tax)				(2,090)	2,090
Adjusted balance as at April 1, 2018	1,558,932	52	1,960,691	1,142	(513,760)	78,804	31,705	1,558,634	298
Total comprehensive income (loss) for the year
Profit (loss) for the year	(167,883)				(167,759)			(167,759)	(124)
Other comprehensive income (loss)
Foreign currency translation differences	(72,919)						(72,907)	(72,907)	(12)
Equity instruments at FVOCI - net change in fair value	(508)			(508)				(508)
Remeasurement of defined benefit (asset) liability	(585)				(585)			(585)
Other comprehensive income (loss) for the year, net of tax	(74,012)			(508)	(585)		(72,907)	(74,000)	(12)
Total comprehensive loss for the year	(241,895)			(508)	(168,344)		(72,907)	(241,759)	(136)
Contributions by owners
Share-based payment	40,033					40,002		40,002	31
Issue of ordinary shares on exercise of share based awards	298		16,627			(16,329)		298
Transfer to accumulated deficit on expiry of share based awards					50	(50)
Total contributions by owners	40,331		16,627		50	23,623		40,300	31
Ending balance at Mar. 31, 2019	1,357,368	52	1,977,318	634	(682,054)	102,427	(41,202)	1,357,175	193
Total comprehensive income (loss) for the year
Profit (loss) for the year	(447,517)				(447,781)			(447,781)	264
Other comprehensive income (loss)
Foreign currency translation differences	(73,252)						(72,964)	(72,964)	(288)
Equity instruments at FVOCI - net change in fair value	(1,979)			(1,979)				(1,979)
Remeasurement of defined benefit (asset) liability	(346)				(324)			(324)	(22)
Other comprehensive income (loss) for the year, net of tax	(75,577)			(1,979)	(324)		(72,964)	(75,267)	(310)
Total comprehensive loss for the year	(523,094)			(1,979)	(448,105)		(72,964)	(523,048)	(46)
Contributions by owners
Share-based payment	41,648					41,648		41,648
Issue of ordinary shares on exercise of share based awards			8,237			(8,237)
Transfer to accumulated deficit on expiry of share based awards					290	(100)		190	(190)
Total contributions by owners	41,648		8,237		290	33,311		41,838	(190)
Changes in ownership interests in subsidiaries that do not result in a loss of control
Financial liability for acquisition of non-controlling interest	(14,550)				(14,550)			(14,550)
Acquisition of non-controlling interest	(3,178)				(3,178)			(3,178)
Acquisition of subsidiary with non-controlling interest	4,098								4,098
Total changes in ownership interest in subsidiaries	(13,630)				(17,728)			(17,728)	4,098
Total transactions with owners	28,018		8,237		(17,438)	33,311		24,110	3,908
Ending balance at Mar. 31, 2020	$ 862,292	$ 52	$ 1,985,555	$ (1,345)	$ (1,147,597)	$ 135,738	$ (114,166)	$ 858,237	$ 4,055

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020		Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities
Loss for the year	$ (447,517)		$ (167,883)	$ (220,240)
Adjustments for:
Depreciation	9,347		3,895	4,357
Amortisation	24,335		22,922	25,481
Impairment of intangible assets				2,874
Impairment of goodwill	272,160
Provision for litigations	30,800
Impairment in respect of an equity accounted investee			9,926
Net (gain) loss on disposal of property, plant and equipment	19		(53)	70
Profit on disposal of equity accounted investee	(700)
Intangible assets written off				356
Net finance costs (income)	18,071		4,870	(1,288)
Share of loss of equity-accounted investees	65		887	1,998
Share based payment	41,631		40,033	44,860
Income tax expense (benefit)	(29)		(740)	91
Change in inventories	560		(30)	(317)
Change in trade and other receivables and contract assets	(1,974)		1,129	(23,228)
Change in other assets	15,531		9,061	(25,263)
Change in trade and other payables, deferred revenue and contract liabilities	(82,108)		3,454	60,410
Change in employee benefits	1,504		659	366
Change in other liabilities	14,341		1,766	9,206
Income tax paid, net	(8,769)		(8,823)	(5,211)
Net cash used in operating activities	(112,733)		(78,927)	(125,478)
Cash flows from investing activities
Interest received	4,327		5,487	3,048
Proceeds from sale of property, plant and equipment	120		162	335
Redemption of term deposits	124,076		205,448	115,058
Investment in term deposits	(27,999)		(137,233)	(221,639)
Acquisition of property, plant and equipment	(3,538)		(3,456)	(4,258)
Acquisition of subsidiary, net of cash acquired (refer note 8)	(14,630)		(11,251)
Proceeds from settlement of entitlement from related party			17,101
Proceeds from sale of assets held for sale				302
Acquisition of other investment				(99)
Proceeds on disposal of equity accounted investee	700
Acquisition of intangible assets	(9,223)		(6,247)	(7,837)
Net cash generated from (used in) investing activities	73,833		70,011	(115,090)
Cash flows from financing activities
Proceeds from issue of share capital in placement offering				330,000
Direct cost for issue of shares in placement offering				(4,139)
Proceeds from issuance of shares on exercise of share based awards		[1]	298	46
Proceeds from bank loans (refer note 29)	702		336	281
Contribution by (acquisition of) non-controlling interests	(3,178)			3,000
Repayment of bank loans (refer note 29)	(316)		(239)	(377)
Payment of lease liabilities	(6,212)
Interest paid	(1,984)		(730)	(912)
Net cash generated from (used in) financing activities	(10,988)		(335)	327,899
Increase (Decrease) in cash and cash equivalents	(49,888)		(9,251)	87,331
Cash and cash equivalents at beginning of the year	177,990		187,647	101,704
Effect of exchange rate fluctuations on cash held	1,779		(406)	(1,388)
Cash and cash equivalents at end of the year	$ 129,881		$ 177,990	$ 187,647
[1]	less than 1

Reporting Entity

Reporting Entity	12 Months Ended
	Mar. 31, 2020
Reporting Entity [Abstract]
Reporting Entity	MAKEMYTRIP LIMITED (Amounts in USD thousands, except per share data and share count) 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 the subsidiaries in India, the United States of America, Singapore, Malaysia, Thailand, the United Arab Emirates, Peru, Colombia and Indonesia. The Group offers its customers the entire range of travel services including ticketing, tours and packages, and hotels. 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) Ltd., Les Cascades Building, 33, Edith Cavell Street, Port Louis, Republic of Mauritius. The Company’s ordinary shares representing equity shares are listed on the Nasdaq Stock Exchange.

Basis of Accounting

Basis of Accounting	12 Months Ended
	Mar. 31, 2020
Basis Of Accounting Abstract
Basis of Accounting	2) BASIS OF ACCOUNTING (a) Statement of Compliance The 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 (also refer note 4). This is the first set of the Group’s annual financial statements in which IFRS 16 Leases The consolidated financial statements were authorized for issue by the Group’s Board of Directors on August 15, 2020. (b) Basis of Measurement The consolidated financial statements have been prepared on the historical cost 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) (March 31, 2018: available-for-sale financial assets measured at fair value) and Financial liabilities at Fair Value Through Profit or Loss (FVTPL); and • 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 thousand, unless otherwise indicated. The functional currency for 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 Estimates and Judgements 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 in the period in which the estimates are revised and in any future periods affected. Information about significant areas of estimation/uncertainty in applying accounting policies that have the most significant effects on the amounts recognised in the consolidated financial statements are as follows: • Note 3(d),10, 25, 30 and 31 Equity securities at FVOCI , Financial assets at FVTPL • Note 3(e) and 19 Property, plant and equipment • Note 3(f), 3(i) and 20 Useful life of intangible assets and impairment test of intangible assets and goodwill • Note 3(j) and 32 Employee benefit plans • Note 3(l) and 3(m) Loyalty programs • Note 3(p),18 and 21 Income taxes • Note 3(k) Provisions and contingent liabilities • Note 3(j) and 33 Share based payment • Note 3(b) and 8 Acquisition of subsidiary: fair value of consideration transferred and fair value of assets acquired and liabilities assumed • Note 3(i) Measurement of Expected Credit Loss (ECL) allowance for trade receivables and contract assets: key assumptions in determining the weighted‑average loss rate Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment within the next financial year are included in the following notes: • Note 3(d) and 10 Equity securities at FVOCI (March 31, 2018: available-for-sale financial assets measured at fair value) • Note 3(i) and 20 Impairment test : key assumptions used in discounted cash flow projections • Note 3(j) and 32 Measurement of defined benefit obligations : key actuarial assumptions • Note 3(k) Provisions and contingent liabilities Estimation uncertainty relating to COVID-19 pandemic In December 2019, a novel strain of coronavirus, COVID-19, was first detected in Wuhan, China, and has since spread to other regions, including India, Europe and the United States. On March 11, 2020, the World Health Organization declared that the rapidly spreading COVID-19 outbreak was a global pandemic (the "COVID-19 pandemic"). In response to the COVID-19 pandemic, many governments around the world have implemented, and continue to implement, a variety of measures to reduce the spread of COVID-19, including travel restrictions and bans, instructions to residents to practice social distancing, quarantine advisories, shelter-in-place orders and required closures of non-essential businesses. These government mandates have forced many of the customers on whom the Group’s business relies, including hotels and airlines, to curtail drastically their service offerings or to cease operations entirely. Towards the end of March 2020, Government of India imposed nation-wide lockdown and travel restrictions, which have been gradually easing since end of May 2020 only. During the fourth quarter of financial year 2019-20, we have experienced, and expect to continue to experience, a significant decline in travel demand resulting in significant customer cancellations and refund requests and reduced new orders relating to international and domestic travel and lodging. In March 2020, supply of domestic transportation tickets and international air tickets also has dropped significantly in response to comprehensive containment measures in India and other international regions. We have been affirmatively facilitating our customers in their cancellations and refund requests and working with our travel suppliers to prepare for difficult market conditions. The COVID-19 pandemic and the resulting economic conditions and government orders have resulted in an unprecedented decline in travel activities and consumer demand for related services. The Group’s financial results and prospects are almost entirely dependent on the sale of such travel services. The extent of the effects of the COVID-19 pandemic on the Group’s business, results of operations, cash flows and growth prospects are highly uncertain and will ultimately depend on future developments. These include, but are not limited to, the severity, extent and duration of the pandemic and its impact on the travel industries and consumer spending more broadly. Even if economic and operating conditions for the Group’s business improve, the Group cannot predict the long-term effects of the pandemic on its business or the travel industries as a whole. Management believes that the estimates used in the preparation of these consolidated financial statements are reasonable, and management has made assumptions about the possible effects of the COVID-19 pandemic on critical and significant accounting estimates. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Group’s consolidated financial statements.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Significant Accounting Policies	3) SIGNIFICANT ACCOUNTING POLICIES The accounting policies have been applied consistently to all periods presented in these consolidated financial statements, except as mentioned otherwise (also refer note 4). (a) Basis of Consolidation i) Subsidiaries The Group consolidates entities which it owns or 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 Associates (Equity Accounted Investees) Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. Investments in associates are accounted for using the equity method and are recognised initially at cost. The cost of investment includes transaction costs. The consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income (loss) of equity accounted investees, other adjustments to align the accounting policies with those of the Group, from the date on which significant influence commences until the date on which significant influence 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. iv) Transactions Eliminated on Consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. (b) Business Combinations Business combinations are accounted for using the acquisition method as at the acquisition date, which is the date on which control is transferred to the Group. The cost of an acquisition is measured at the fair value of the assets given, 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. 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 that date. The foreign currency gains or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the period, adjusted for effective interest and payments during the period, and the amortized cost in foreign currency translated at the exchange rate at the end of the reporting period. 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 recognized in profit or loss, except for the differences on investment in equity securities designated at FVOCI (March 31, 2018: available-for-sale equity investments), (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 exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at an average exchange rate 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, 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 – Policy applicable from April 1, 2018 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 that is not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in Other Comprehensive Income (loss) (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: Policy applicable from April 1, 2018 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). A prepayment feature is consistent with the solely payments of principal and interest criterion if the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding, which may include reasonable additional compensation for early termination of the contract. Additionally, for a financial asset acquired at a discount or premium to its contractual par amount, a feature that permits or requires prepayment at an amount that substantially represents the contractual par amount plus accrued (but unpaid) contractual interest (which may also include reasonable additional compensation for early termination) is treated as consistent with this criterion if the fair value of the prepayment feature is insignificant at initial recognition. Financial assets – Subsequent measurement and gains and losses: Policy applicable from April 1, 2018 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. Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost 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. 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 assets – Policy applicable before April 1, 2018 The Group classified its financial assets into one of the following categories: • loans and receivables; • held to maturity; • available for sale; and • FVTPL Subsequent measurement and gains and losses- Policy applicable before April 1, 2018 Financial assets at FVTPL Measured at fair value and changes therein, including any interest or dividend income, were recognised in profit or loss. Held-to-maturity financial assets Measured at amortised cost using the effective interest method. Loans and receivables Measured at amortised cost using the effective interest method. Available-for-sale financial assets Measured at fair value and changes therein, other than impairment losses, interest income and foreign currency differences on debt instruments, were recognised in OCI and accumulated in the fair value reserve. When these assets were derecognised, the gain or loss accumulated in equity was 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. 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. The Group enters into transactions whereby it transfers assets recognised in its statement of financial position, but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized. 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. 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 realise 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. 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. Repurchase and reissue of share capital (treasury shares) When share capital recognized as equity is repurchased, the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the reserve for own shares. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity and the resulting surplus or deficit on the transaction is presented within share premium. (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. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognized net within “other income/other operating expenses” in the consolidated statement of profit or loss and other comprehensive income (loss). 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 enterprise 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. Leased assets are depreciated over the shorter of the lease term and their useful lives. Land is not depreciated The estimated useful lives of assets 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, whichever is shorter. Depreciation methods, useful lives and residual values are reviewed at each financial year end 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 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 cost of materials, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing cost. Incidental operations are not necessary to bring an asset to the condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognized immediately in profit or loss, and included in their respective classifications of income and expense. iii) Other Intangible Assets Other intangible assets comprise software that are acquired by the Group and intangible assets including customer relationship, brand/trade mark, non-compete and favorable lease contract term acquired in a business combination. 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 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 of assets, other than goodwill, is calculated over the cost of the 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 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 Amortization methods, useful lives and residual values are reviewed at each financial year-end and adjusted as appropriate. (g) Assets Held for Sale Non-current assets that are expected to be recovered primarily through sale rather than continuing use are classified as held for sale. Immediately before classification as held for sale, the assets are remeasured in accordance with the Group’s accounting policies. Thereafter generally the assets are remeasured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale and subsequent gains and losses on remeasurement are recognized in profit or loss. Gains are not recognized in excess of any cumulative impairment loss. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. Subsequently, if the criteria for held for sale is no longer met, the Group ceases to classify the asset as held for sale. The Group then measures such assets at the lower of: (a) its carrying amount before the asset was classified as held for sale adjusted for any depreciation, or revaluations that would have been recognised had the asset not been classified as held for sale; and (b) its recoverable amount at the date of the subsequent decision not to sell. The Group includes any required adjustment to the carrying amount of non-current asset that ceases to be classified as held for sale in profit or loss in the period in which the criteria is no longer met. The Group presents that adjustment in the same caption in the statement of comprehensive income used to present a gain or loss, if any at the time of initial recognition. (h) Inventories Inventories are measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated selling expenses. (i) Impairment i) Non-derivative financial assets - Policy applicable from April 1, 2018 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 borrower 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 charged to profit or loss and is recognised in OCI. 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-derivative financial assets - Policy applicable before April 1, 2018 A financial asset not carried at fair value through profit or loss, including an interest in equity accounted investee, is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the Group on terms that the Group would not otherwise consider, indications that a debtor or issuer will enter bankruptcy, the disappearance of an active market for a security. The Group considers evidence of impairment for receivables for each specific asset. All individually significant receivables are assessed for specific impairment. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against receivables. Interest on the impaired asset continues to be recognized through the unwinding of the discount. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Impairment losses on available-for-sale financial assets are recognized by reclassifying the losses accumulated in the fair value reserve in equity to profit or loss. The cumulative loss that is reclassified from equity to profit or loss is the difference between the acquisition cost, net of any principal repayment and amortization, and the current fair value, less any impairment loss recognized previously in profit or loss. Changes in cumulative impairment losses attributable to application of the effective interest method are reflected as a component of interest income. If, in a subsequent period, the fair value of an impaired available-for-sale debt security increases and the increase can be related objectively to an event occurring after the impairment loss was recognized, then the impairment loss is reversed, with the amount of the reversal recognized in profit or loss. However, any subsequent recovery in the fair value of an impaired available-for-sale equity security is recognized in other comprehensive income. An impairment loss in respect of an equity-accounted is measured by comparing the recoverable amount of the investment with its carrying amount. An impairment loss is recognised in profit or loss, and is reversed if there has been a favorable change in estimates used to determine the recoverable amount. i ii ) Non-financial assets The carrying amounts of the Group’s non-financial assets, primarily property, plant and equipment, technology related development cost, software 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. An impairment loss is recognized if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount. 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. 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 t

Change in Significant Accountin

Change in Significant Accounting Policies	12 Months Ended
	Mar. 31, 2020
Disclosure Of Voluntary Change In Accounting Policy [Abstract]
Change in Significant Accounting Policies	4) CHANGE IN SIGNIFICANT ACCOUNTING POLICIES The Group has initially adopted IFRS 16 Leases IFRS 16 sets out principles for the recognition, measurement, presentation and disclosure of leases and introduced a single, on-balance sheet approach accounting model for lessees. As a result, the Group, as a lessee, has recognised right-to-use assets representing its rights to use the underlying assets and lease liabilities representing its obligation to make lease payments. This standard replaces IAS 17 Leases Determining Whether an Arrangement Contains a Lease. The Group has applied IFRS 16 using the modified retrospective approach. Accordingly, the comparative information has not been restated and continues to be reported under IAS 17, IFRIC 4 and other related interpretations. The details of changes in accounting policies are described below: A. Definition of lease Previously, the Group determined at contract inception whether an arrangement was or contained a lease under IFRIC 4 . On transition to IFRS 16, the Group elected to apply the practical expedient to grandfather the assessment of which transactions are leases. It applied IFRS 16 only to contracts that were previously identified as leases. Contracts that were not identified as leases under IAS 17 and IFRIC 4 were not reassessed. Therefore, the definition of a lease under IFRS 16 has been applied only to contracts entered into or changed on or after April 1, 2019. B. As a lessee The Group leases a number of properties for offices and such leases were previously classified as operating lease based on Group's assessment of whether the lease transferred substantially all the risks and rewards of ownership. Under IFRS 16 the Group recognises right-of-use assets and lease liabilities for most of the leases, including leases of low value assets. For leases of properties in which Group is a lessee, the Group has elected not to separate non-lease components and will instead account for the lease and non-lease components as a single lease component. Leases classified as operating leases under IAS 17 On transition, for leases classified as operating leases under IAS 17, lease liabilities were measured at the present value of remaining lease payments, discounted at Group’s incremental borrowing rate as at April 1, 2019. Right-of-use asset were measured at an amount equal to lease liability, adjusted by the amount of any prepaid or accrued lease payments – the Group applied this method to all its leases. The Group has tested its right-of-use assets for impairment on the date of transition and has concluded that there is no indication that the right-of-use assets are impaired. The Group used the following practical expedients when applying IFRS 16 to leases previously classified as operating lease under IAS 17. - used hindsight when determining the lease term if the contract contains options to extend or terminate the lease. - excluded initial direct costs from measuring the right-of-use asset at the date of initial application. C. Impacts on financial statements i) Impacts on transition On transition to IFRS 16, the Group recognised additional right-of-use assets and additional lease liabilities. The impact of transition is summarised below: Impact of adopting IFRS 16 on opening balances Right-of-use assets presented in property, plant and equipment- buildings (right-of-use) (net off deferred rent liabilities of USD 2,195 and inclusive of prepaid lease rentals of USD 2,312) 24,994 Lease liabilities 24,877 When measuring lease liabilities for leases that were classified as operating leases, the Group discounted lease payments using its incremental rate of borrowing rate as at April 1, 2019. The weighted average rate applied is 10.35% p.a. Particulars Amount Operating lease commitments as at March 31, 2019 as disclosed in Group's consolidated financial statements 38,313 Operating lease commitments as at March 31, 2019 discounted using the incremental borrowing rate as at April 1, 2019 recognised as lease liabilities 24,877

Determination of Fair Values

Determination of Fair Values	12 Months Ended
	Mar. 31, 2020
Disclosure Of Determination Of Fair Value Measurement [Abstract]
Determination of Fair Values	5 ) DETERMINATION OF FAIR VALUES 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 valuation team that has overall responsibility for overseeing all significant fair value measurements, including level 3 fair values, and reports directly to the Group Chief Financial Officer. The valuation team regularly reviews significant unobservable inputs and valuation adjustments. Significant valuation issues are reported to the Group's Audit committee. 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 might be categorized in 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 valuation. When applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability. a) Property, Plant and Equipment The fair value of property, plant and equipment recognized as a result of a business combination is the estimated amount for which a property could be exchanged on the date of acquisition between a willing buyer and a willing seller in an arm’s length transaction after proper marketing wherein the parties had each acted knowledgeably. The fair value of items of property, plant and equipment is based on the market approach and cost approaches using the quoted market prices for similar items when available and 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 trademark and brand names acquired in business combinations is based on the discounted estimated royalty payments that are expected to be avoided as a result of the trademark / brand names 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. The fair value of favorable lease term acquired in a business combination is determined by comparison of the terms of an acquiree’s leases with the market terms of leases of the same or similar items at the acquisition date. c) Non Derivative Financial Liabilities Fair value is calculated based on the present value of future principal and interest cash flows, discounted using a risk-adjusted discount rate. d) Share Based Payment Transactions The fair value of restricted stock units 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. 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. The fair value is determined for disclosure purposes only f) Investment in Equity Securities The fair value of investment in equity securities is determined using a valuation technique. Valuation techniques employed include market multiples and discounted cash flows analysis using expected future cash flows and a market related discount rate. g ) Financial assets classified as measured at FVTPL (March 31, 2018: Available for Sale financial asset) The fair value of the entitlement on future proceeds from sale of stake acquired in a business combination has been determined by assigning probabilities to Binomial Lattice Model and Discounted Cash Flow method. Measurement inputs include discount rate, expected term, volatility, expected dividend yield and share price movement trend. Further, fair value of the right to receive equity stake in a travel entity acquired in a business combination has been determined based on revenue multiple for comparative companies.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Mar. 31, 2020
Financial Risk Management [Abstract]
Financial Risk Management	6 ) 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 manage 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. 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. Management expect that the outbreak of the COVID-19 pandemic will have material and adverse impacts on the Group’s cash flow for the first half of 2020 with potential continuing impacts on subsequent periods. However, based on the liquidity assessment, management believe that the Group has sufficient cash to meet anticipated cash needs, including cash needs for working capital for the foreseeable future. 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, incentives due from the airlines and its Global Distribution System (GDS) providers. The Group has not experienced any significant default in recovery from such customers. Trade receivables have been valued after making provision for allowances based on factors like ageing, historical pattern of credit loss, likelihood of increased credit risk considering impact of the COVID–19 pandemic, expected realizability and nature of customers. 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. Foreign Currency Risk The Group is exposed to currency risk to the extent that there is a mismatch between the currencies in which sales and 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) and USD. The currencies in which these transactions are primarily denominated are INR and USD. 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. Interest Rate Risk A majority of the financing of the Group has come from a mix of ordinary or convertible and redeemable preference shares with nominal dividends, proceeds from public offerings, proceeds from the issuance of convertible notes and overdraft facility with banks. The interest rates on the overdraft facility availed by the subsidiaries of the parent company are marginally higher than the interest rates on term deposits with the banks. Further, the interest rate on convertible notes was fixed. Accordingly, there is limited interest rate risk. The Group’s investments in majority of term deposits with banks are for short duration, and therefore do not expose the group to significant interest rate risk.

Operating Segments

Operating Segments	12 Months Ended
	Mar. 31, 2020
Disclosure Of Operating Segments [Abstract]
Operating Segments	7 ) 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 leadership team comprising of Group Executive Chairman, Group Chief Executive Officer, Group Chief Financial Officer, Chief Operating Officer, Chief Marketing Officer and Group Chief Technology Officer along with business leaders from different LoBs, review internal management reports. Accordingly, the Leadership team is 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. Segment revenue 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. 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, and car bookings. 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. The Group has initially applied IFRS 15 at April 1, 2018. Under the transition methods chosen, comparative information has not been restated. Until March 31, 2018, for internal reporting purposes, bus ticketing segment was included under “All other segments”. Effective April 1, 2018, the Company has changed the composition of its operating segments which has resulted in bus ticketing segment now being reported as one of the reportable segments. Following this change in the composition of its reportable segments, the Company has restated the corresponding items of segment information for earlier periods. Information about reportable segments: For the year ended March 31 Reportable segments Air ticketing Hotels and packages Bus ticketing All other segments** Total Particulars 2018 2019 2020 2018 2019 2020 2018 2019 2020 2018 2019 2020 2018 2019 2020 Consolidated revenue 167,391 166,714 174,361 439,963 237,524 235,814 50,932 53,745 65,009 16,970 28,028 36,345 675,256 486,011 511,529 Add: Customer inducement costs recorded as a reduction of revenue* 34,673 68,632 75,779 43,068 274,915 265,706 — 13,950 17,688 — 861 1,985 77,741 358,358 361,158 Less: Service cost** — 1,193 420 169,347 160,824 141,404 6,530 8,870 7,060 — 58 383 175,877 170,945 149,267 Adjusted Margin 202,064 234,153 249,720 313,684 351,615 360,116 44,402 58,825 75,637 16,970 28,831 37,947 577,120 673,424 723,420 Other income 435 220 1,063 Personnel expenses (114,157 ) (113,567 ) (129,836 ) Marketing and sales promotion expenses (451,818 ) (192,080 ) (166,603 ) Customer inducement costs recorded as a reduction of revenue* (77,741 ) (358,358 ) (361,158 ) Certain loyalty program costs related to "All other segments"** — (2,467 ) (5,053 ) Other operating expenses (120,566 ) (133,295 ) (185,401 ) Depreciation, amortization and impairment (32,712 ) (26,817 ) (33,682 ) Impairment of goodwill — — (272,160 ) Finance income 5,189 6,459 3,362 Finance costs (3,901 ) (11,329 ) (21,433 ) Impairment in respect of an equity-accounted investee — (9,926 ) — Share of loss of equity- accounted investees (1,998 ) (887 ) (65 ) Loss before tax (220,149 ) (168,623 ) (447,546 ) * For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived 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 adding back service cost. ** Certain loyalty program costs excluded from service cost amounting to USD 5,053 (March 31, 2019: 2,467 and March 31, 2018: Nil) for “All other segments”. Assets and liabilities are used interchangeably between segments and these have not been allocated to the reportable segments. Geographical Information: In presenting information on the basis of geographical segments, segment revenue is based on the geographical location of customers. Segment 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 2018 2019 2020 2019 2020 India 647,077 453,912 490,861 1,110,600 786,770 United States 113 647 536 7 112 South East Asia 10,888 20,145 10,324 5,504 4,876 Europe 6,972 4,811 3,998 — — Others 10,206 6,496 5,810 218 520 Total 675,256 486,011 511,529 1,116,329 792,278 * 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, 2020
Disclosure Of Business Combinations [Abstract]
Business Combinations	8 ) BUSINESS COMBINATIONS a) Acquisition of Bitla Software Private Limited On July 25, 2018, the Group through one of its Indian subsidiaries, acquired 100% of the outstanding shares and voting interest of Bitla Software Private Limited (‘Bitla’), a travel technology provider company in India, through a Share Purchase Agreement ("SPA"). Through this acquisition, the Group aims at providing an extensive offering of technology products and solutions for the bus and hotel suppliers ecosystem and to accelerate growth in all of its travel segments and further strengthen the Group's strong market position. The operations of Bitla have been consolidated in the financial statements of the Group from July 25, 2018. In the year ended March 31, 2019, Bitla contributed revenue of USD 4,208 and loss of USD 1,953 to the Group’s result. If the acquisition had occurred on April 1, 2018, management estimates that consolidated revenue would have been USD 487,512 and consolidated loss for the year ended March 31, 2019 would have been USD 169,508. 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, 2018. Consideration transferred The purchase consideration comprised of the following: Cash consideration 11,942 Total consideration transferred 11,942 Further, an additional payment may be required that can be forfeited due to termination of employment of the promoter and certain employees. This potential additional liability, which is linked to the service period, will be recorded as compensation cost under IAS 19 for future services till July 2020 and does not form part of consideration for acquiring the shares. On August 25, 2019, the Company entered into an amendment to the SPA wherein the additional payment is no longer linked to the service period without changing the original payout dates. Accordingly, the Company has recorded the entire compensation cost of USD 3,451 associated with this liability during the year ended March 31, 2020 (March 31, 2019: USD 1,844). Acquisition-related costs The Group incurred acquisition related costs of USD 46 relating to external legal fees and due diligence cost. These amounts are included in other operating expenses in the consolidated statement of profit or loss and other comprehensive income (loss) for the year ended March 31, 2019. 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 Bitla were recorded at their fair value at the date of acquisition. The purchase price has been allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 49 Intangible assets 6,066 Other non-current assets 22 Current assets and liabilities, net (including cash and cash equivalents of USD 691) 464 Employee benefits (57 ) Deferred tax liabilities (1,317 ) Right to receive equity stake in a travel entity 411 Total identifiable net assets acquired 5,638 Goodwill 6,304 Total purchase price 11,942 The fair value of the current assets acquired includes trade receivables with a fair value of USD 645. The goodwill was attributable mainly to the skills and technical talent of Bitla’s work force. Goodwill recognized is not expected to be deductible for income tax purposes. (b) Acquisition of Quest2Travel.com India Private Limited On April 30, 2019, the Group through one of its Indian subsidiaries acquired 51% equity interest in Quest2Travel.com India Private Limited ("Q2T"), a corporate travel management company in India. This business acquisition was conducted by entering into the Share Purchase Agreement (SPA) for a cash consideration of USD 14,699 to the existing shareholders for the sale of their shares in Q2T. Through this acquisition, the Group aims at offering entire workflow of travel procurement to large corporate clients for their end-to-end employee travel needs. The operations of Q2T have been consolidated in the financial statements of the Group from April 30, 2019. In the year ended March 31, 2020, Q2T contributed revenue of USD 3,715 and profit of USD 539 to the Group’s result. If the acquisition had occurred on April 1, 2019, management estimates that consolidated revenue would have been USD 511,830 and consolidated loss for the year ended March 31, 2020 would have been USD 447,472. 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, 2019. Total purchase price of the acquisition, net of USD 69 cash acquired is USD 14,630. The Company will also acquire the remaining shares of Q2T from the existing shareholders in cash for an estimated additional consideration of USD 14,550, which represents its fair value as at the acquisition date, in three equal tranches, over a three year earn-out period ending 2022. The earn-out will be based on valuation linked to future profitability of Q2T. The financial liability in respect of acquisition of these 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. Acquisition-related costs The Group incurred acquisition related costs of USD 71 relating to external legal fees and due diligence cost. These amounts are included in other operating expenses in the consolidated statement of profit or loss and other comprehensive income (loss) for the year ended March 31, 2020. 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 Q2T were recorded at their fair value at the date of acquisition. The purchase price has been allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 1,449 Intangible assets 6,792 Other non-current assets 107 Current assets and liabilities, net (including cash and cash equivalents of USD 69) 2,644 Other non-current liabilities (738 ) Deferred tax liabilities (1,890 ) Total identifiable net assets acquired 8,364 Non-controlling interest (4,098 ) Goodwill 10,433 Total purchase price 14,699 The fair value of the current assets acquired includes trade receivables with a fair value of USD 3,199. The goodwill was attributable mainly to the skills and technical talent of Q2T’s work force. Goodwill is not expected to be deductible for income tax purposes.

Investment in Equity-Accounted

Investment in Equity-Accounted Investees	12 Months Ended
	Mar. 31, 2020
Equity Method Investments [Abstract]
Investment in Equity-Accounted Investees	9 ) INVESTMENT IN EQUITY-ACCOUNTED INVESTEES The Group has interests in a number of individually immaterial associates. The following table analyses, in aggregate the carrying amount of interests and share of loss in these associates. As at March 31 Particulars 2019 2020 Carrying amount of interests in associates 5,244 5,363 For the year ended March 31 Particulars 2018 2019 2020 Company's share of loss in associates (1,998 ) (887 ) (65 ) a) HolidayIQ Pte. Ltd. (HolidayIQ) In July 2015, the Company acquired approximately 30% stake in HolidayIQ which owns and operates holiday information portal www.HolidayIQ.com, a popular Indian travel community and holidays-planning recommendation engine for cash consideration of USD 15,200. Due to continuing losses being incurred in the operations of HolidayIQ along with absence of liquidity to support future operations, during the year ended March 31, 2019, the Company recognised an impairment loss of USD 9,926, representing the carrying amount of its investment as at March 31, 2019 in HolidayIQ. During the year, the Company has disposed off this investment for a cash consideration of USD 700 and recorded the gain in statement of profit or loss.

Other Investments

Other Investments	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Investments [Abstract]
Other Investments	10 ) OTHER INVESTMENTS As at March 31 Particulars 2019 2020 Investment in equity and other securities 5,662 3,683 Total 5,662 3,683 These investments have been classified at Fair Value through Other Comprehensive Income (FVOCI) and amortised cost. The Group’s exposure to risks and fair value measurement is disclosed in note 6 and 36.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Revenue	11) REVENUE The Group’s operations and main revenue streams are described in the last and these annual financial statements. 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 our revenues and cash flows are affected by industry, market and other factors. (refer note 7) B. Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. As at March 31 2019 2020 Receivables, which are included in ‘Trade and other receivables’ 46,818 46,814 Contract assets 313 — Contract liabilities 70,335 34,912 Non-current 84 1,548 Current 70,251 33,364 Total contract liabilities 70,335 34,912 Contract assets primarily relate to the Group’s rights to consideration from travel suppliers in exchange for services that the Company has transferred to the traveler 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. Changes in contract assets are as follows: As at March 31 2019 2020 Balance at the beginning of the year 221 313 Revenue recognised during the year 313 — Invoices raised during the year (206 ) (307 ) Translation exchange difference (15 ) (6 ) Balance at the end of the year 313 — Contract liabilities primarily relate to the consideration received from customers for travel bookings in advance of the Group's performance obligations which was earlier classified as "advance from customers", and 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, and which was earlier classified as deferred revenue. As at March 31, 2019, USD 63,531 of advance consideration received from customers for travel bookings was reported within contract liabilities, USD 57,612 (March 31, 2019: USD 53,972) of which was applied to revenue and USD 4,283 (March 31, 2019: USD 3,844) was refunded to customers during the year ended March 31, 2020. As at March 31, 2020, the related balance was USD 30,408. As at March 31, 2019, USD 6,804 of consideration allocated to customer loyalty programs and advance received from GDS provider for booking of airline tickets in future which is deferred was reported within contract liabilities, USD 5,923 (March 31, 2019: USD 1,226) of which was applied to revenue during the year ended March 31, 2020. As at March 31, 2020, the related balance was USD 4,504. No information is provided about remaining performance obligations at March 31, 2020 and March 31, 2019 that have an original expected duration of one year or less, as allowed by IFRS 15.

Other Revenue

Other Revenue	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Revenue [Abstract]
Other Revenue	12) OTHER REVENUE For the year ended March 31 Particulars 2018 2019 2020 Facilitation fee 14,588 20,410 20,608 Brand alliance fees — 2,641 621 Advertising revenue 981 781 4,495 Commission on rail reservation 503 700 2,021 Miscellaneous 898 3,496 8,600 Total 16,970 28,028 36,345

Other Income

Other Income	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Income [Abstract]
Other Income	1 3 ) OTHER INCOME For the year ended March 31 Particulars 2018 2019 2020 Gain on disposal of an equity-accounted investee — — 700 Excess provision written back 96 167 363 Net gain on disposal of property, plant and equipment — 53 — Others 339 — — Total 435 220 1,063

Personnel Expenses

Personnel Expenses	12 Months Ended
	Mar. 31, 2020
Disclosure Of Personnel Expenses [Abstract]
Personnel Expenses	1 4 ) PERSONNEL EXPENSES For the year ended March 31 Particulars 2018 2019 2020 Wages, salaries and other employees benefits 62,303 66,358 78,988 Contributions to defined contribution plans 3,055 3,068 3,890 Expenses related to defined benefit plans 868 1,122 1,598 Equity-settled share based payment 44,716 39,745 41,487 Employee welfare expenses 3,215 3,274 3,873 Total 114,157 113,567 129,836

Other Operating Expenses

Other Operating Expenses	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Operating Expense [Abstract]
Other Operating Expenses	1 5 ) OTHER OPERATING EXPENSES For the year ended March 31 Particulars 2018 2019 2020 Payment gateway and other charges 50,597 56,589 59,241 Outsourcing expenses 26,158 24,335 32,899 Travelling and conveyance 3,105 3,586 4,271 Communication 5,288 5,339 6,525 Repairs and maintenance 5,300 5,303 5,905 Rent 7,701 6,581 — Legal and professional* 7,894 7,975 9,670 Website hosting charges 6,771 11,228 20,165 Provision for litigations — — 30,800 Net loss on disposal of property, plant and equipment 70 — 19 Intangible assets written off 356 — — Miscellaneous expenses 7,326 12,359 15,906 Total 120,566 133,295 185,401 Notes: * Includes USD 144 towards cost related to share based payment for the year ended March 31, 2020 (March 31, 2019: USD 288 and March 31, 2018: 144).

Depreciation, Amortization and

Depreciation, Amortization and Impairment	12 Months Ended
	Mar. 31, 2020
Depreciation Amortisation And Impairment Expense [Abstract]
Depreciation, Amortization and Impairment	1 6 ) DEPRECIATION, AMORTIZATION AND IMPAIRMENT For the year ended March 31 Particulars 2018 2019 2020 Depreciation* 4,357 3,895 9,347 Amortization 25,481 22,922 24,335 Impairment of intangible assets 2,874 — — Total 32,712 26,817 33,682 Notes: * Upon adoption of IFRS 16, the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,17 and 19)

Finance Income and Costs

Finance Income and Costs	12 Months Ended
	Mar. 31, 2020
Disclosure Of Finance Income Expense [Abstract]
Finance Income and Costs	1 7 ) FINANCE INCOME AND COSTS For the year ended March 31 Particulars 2018 2019 2020 Recognized in profit or loss Interest income on term deposits 4,503 4,876 2,845 Change in fair value of financial asset — — 30 Other interest income 686 1,583 487 Finance income 5,189 6,459 3,362 Interest expense on financial liabilities measured at amortised cost 422 299 157 Change in financial liability — — 1,421 Net foreign exchange loss 2,386 9,783 13,734 Impairment loss on trade and other receivables 604 816 1,563 Interest expense on lease liabilities* — — 2,731 Finance and other charges 489 431 1,827 Finance costs 3,901 11,329 21,433 Net finance income (costs) recognized in profit or loss 1,288 (4,870 ) (18,071 ) Notes: * Upon adoption of IFRS 16 the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,16 and 19)

Income Tax Benefit (Expense)

Income Tax Benefit (Expense)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Income Tax [Abstract]
Income Tax Benefit (Expense)	1 8 ) INCOME TAX BENEFIT (EXPENSE) Income tax recognised in profit or loss For the year ended March 31 Particulars 2018 2019 2020 Current tax expense Current period (135 ) (60 ) (349 ) Current tax expense (135 ) (60 ) (349 ) Deferred tax benefit (expense) Origination and reversal of temporary differences (1,231 ) 7,156 14,844 Change in unrecognized deductible temporary differences 620 (6,385 ) (14,700 ) Utilization of previously unrecognised tax losses 655 29 159 Utilization of previously recognized tax losses — — 75 Deferred tax benefit (expense) 44 800 378 Total (91 ) 740 29 Income Tax Recognized in Other Comprehensive Income (loss) For the year ended March 31 2018 2019 2020 Particulars Before tax Tax (expense) benefit Net of tax Before tax Tax (expense) benefit Net of tax Before tax Tax (expense) benefit Net of tax Foreign currency translation differences on foreign operations (1,915 ) — (1,915 ) (72,919 ) — (72,919 ) (73,252 ) — (73,252 ) Net change in fair value of available-for-sale financial assets 2,280 — 2,280 — — — — — — Equity instruments at FVOCI - net change in fair value — — — (508 ) — (508 ) (1,979 ) — (1,979 ) Remeasurement of defined benefit (asset) liability (422 ) — (422 ) (585 ) — (585 ) (346 ) — (346 ) Total (57 ) — (57 ) (74,012 ) — (74,012 ) (75,577 ) — (75,577 ) Reconciliation of Effective Tax Rate For the Year Ended March 31 Particulars 2018 2019 2020 Loss for the year (220,240 ) (167,883 ) (447,517 ) Income tax benefit (expense) (91 ) 740 29 Loss before tax (220,149 ) (168,623 ) (447,546 ) Income tax benefit using the Company's domestic tax rate 15.00 % 33,020 14.99 % 25,285 15.00 % 67,130 Effect of tax rates in foreign jurisdictions 13.90 % 30,611 13.19 % 22,238 2.84 % 12,702 Non deductible expenses 0.81 % (1,781 ) 1.39 % (2,338 ) 9.52 % (42,601 ) Tax exempt income 0.28 % 622 0.42 % 709 0.09 % 383 Reduction in tax rate — — — — 0.05 % 227 Utilization of previously unrecognised tax losses 0.30 % 655 0.02 % 29 0.04 % 159 Utilization of previously recognized tax losses — — — — 0.02 % 75 Current year losses for which no deferred tax asset was recognized 29.00 % (63,833 ) 23.03 % (38,830 ) 5.21 % (23,338 ) Change in unrecognised temporary differences 0.28 % 620 3.79 % (6,385 ) 3.28 % (14,700 ) Others 0.00 % (5 ) 0.02 % 32 0.00 % (8 ) (91 ) 740 29

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Mar. 31, 2020
Disclosure Of Property Plant And Equipment [Abstract]
Property, Plant and Equipment	1 9 ) PROPERTY, PLANT AND EQUIPMENT Particulars Land Building (Owned) Buildings (Right-of-use) # Computers Furniture and Fixtures Office Equipment Motor Vehicles Leasehold Improvements Capital Work- in-Progress Total Cost Balance as at April 1, 2018 — — — 15,438 871 1,935 1,401 6,372 50 26,067 Acquisitions through business combination — — — 32 6 10 1 — — 49 Reclassification from assets held for sale* 845 509 — — — — — — — 1,354 Additions — — — 2,036 110 149 335 782 41 3,453 Disposals — — — (644 ) (18 ) (29 ) (155 ) (169 ) — (1,015 ) Effect of movements in foreign exchange rates 34 20 — (948 ) (52 ) (113 ) (85 ) (402 ) (2 ) (1,548 ) Balance as at March 31, 2019 879 529 — 15,914 917 1,952 1,497 6,583 89 28,360 Transition Impact of IFRS 16 # — — 24,994 — — — — — — 24,994 Balance as at April 1, 2019 879 529 24,994 15,914 917 1,952 1,497 6,583 89 53,354 Acquisitions through business combination — — 945 14 191 93 71 135 — 1,449 Additions # — — 3,974 — — — — — — 3,974 Additions — — — 1,903 79 319 864 623 5 3,793 Disposals — — — (1,287 ) (15 ) (183 ) (526 ) (100 ) — (2,111 ) Effect of movements in foreign exchange rates (26 ) (16 ) (1,571 ) (1,143 ) (79 ) (134 ) (127 ) (499 ) (4 ) (3,599 ) Balance as at March 31, 2020 853 513 28,342 15,401 1,093 2,047 1,779 6,742 90 56,860 — Accumulated depreciation Balance as at April 1, 2018 — — — 9,126 257 929 741 1,324 — 12,377 Reclassification to assets held for sale* — 203 — — — — — — — 203 Depreciation for the year — 223 — 2,243 153 388 248 640 — 3,895 Disposals — — — (591 ) (7 ) (24 ) (130 ) (154 ) — (906 ) Effect of movements in foreign exchange rates — 13 — (539 ) (13 ) (50 ) (44 ) (75 ) — (708 ) Balance as at March 31, 2019 — 439 — 10,239 390 1,243 815 1,735 — 14,861 Balance as at April 1, 2019 — 439 — 10,239 390 1,243 815 1,735 — 14,861 Depreciation for the year — 60 — 2,349 208 332 331 783 — 4,063 Depreciation for the year (Impact of IFRS 16) # — — 5,284 — — — — — — 5,284 Disposals — — — (1,201 ) (5 ) (168 ) (499 ) (99 ) — (1,972 ) Effect of movements in foreign exchange rates — (17 ) (272 ) (762 ) (37 ) (83 ) (48 ) (154 ) — (1,373 ) Balance as at March 31, 2020 — 482 5,012 10,625 556 1,324 599 2,265 — 20,863 Carrying amounts As at April 1, 2018 — — — 6,312 614 1,006 660 5,048 50 13,690 As at March 31, 2019 879 90 — 5,675 527 709 682 4,848 89 13,499 As at April 1, 2019 (after impact of IFRS 16) # 879 90 24,994 5,675 527 709 682 4,848 89 38,493 As at March 31, 2020 853 31 23,330 4,776 537 723 1,180 4,477 90 35,997 * During the year ended March 31, 2019, the criteria for held for sale is no longer met, consequently the Company has reclassified the assets held for sale to property, plant and equipment. # Upon adoption of IFRS 16, the Group has recognised right-of-use assets and lease liabilities and also charged depreciation on these assets.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Mar. 31, 2020
Disclosure Of Intangible Assets And Goodwill [Abstract]
Intangible Assets and Goodwill	20 ) INTANGIBLE ASSETS AND GOODWILL Particulars Goodwill Customer Relationship Non- Compete Brand / Trade Mark Technology Related Development Cost Software Capital Work- in-Progress Total Cost Balance as at April 1, 2018 1,004,354 3,632 470 151,067 51,244 7,092 3,647 1,221,506 Acquisitions through business combination 6,304 3,073 189 706 2,098 — — 12,370 Additions/Adjustment* — — — — 5,565 141 559 6,265 Effect of movements in foreign exchange rates (64,335 ) (188 ) (7 ) (9,100 ) (2,789 ) (435 ) (189 ) (77,043 ) Balance as at March 31, 2019 946,323 6,517 652 142,673 56,118 6,798 4,017 1,163,098 Balance as at April 1, 2019 946,323 6,517 652 142,673 56,118 6,798 4,017 1,163,098 Acquisitions through business combination 10,433 4,858 287 558 1,089 — — 17,225 Additions/Adjustment* — — — — 8,469 363 505 9,337 Disposals — — — — (1,635 ) (202 ) — (1,837 ) Effect of movements in foreign exchange rates (67,723 ) (704 ) (40 ) (9,506 ) (3,881 ) (475 ) (265 ) (82,594 ) Balance as at March 31, 2020 889,033 10,671 899 133,725 60,160 6,484 4,257 1,105,229 Accumulated amortization Balance as at April 1, 2018 9,625 1,277 463 26,857 27,491 5,643 2,633 73,989 Amortization for the year — 876 21 13,221 8,174 630 — 22,922 Effect of movements in foreign exchange rates — (18 ) (5 ) (983 ) (1,213 ) (342 ) (128 ) (2,689 ) Balance as at March 31, 2019 9,625 2,135 479 39,095 34,452 5,931 2,505 94,222 Balance as at April 1, 2019 9,625 2,135 479 39,095 34,452 5,931 2,505 94,222 Amortization for the year — 1,533 63 13,129 9,207 403 — 24,335 Impairment for the year 272,160 — — — — — — 272,160 Disposals — — — — (1,515 ) (205 ) — (1,720 ) Effect of movements in foreign exchange rates — (154 ) (12 ) (2,739 ) (2,298 ) (423 ) (132 ) (5,758 ) Balance as at March 31, 2020 281,785 3,514 530 49,485 39,846 5,706 2,373 383,239 Carrying amounts As at April 1, 2018 994,729 2,355 7 124,210 23,753 1,449 1,014 1,147,517 As at March 31, 2019 936,698 4,382 173 103,578 21,666 867 1,512 1,068,876 As at April 1, 2019 936,698 4,382 173 103,578 21,666 867 1,512 1,068,876 As at March 31, 2020 607,248 7,157 369 84,240 20,314 778 1,884 721,990 * Represents addition of USD 8,488 (March 31, 2019: USD 6,052) to capital work-in-progress, adjusted for amounts capitalized out of capital-work-in progress amounting to USD 7,983 (March 31, 2019: USD 5,493) 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. Goodwill has been allocated as follows: As at March 31 Particulars 2019 2020 ibibo Group - Go ibibo 782,375 447,712 ibibo Group - redBus 144,390 141,737 Other units without significant goodwill 9,933 17,799 Total 936,698 607,248 a) ibibo Group - Go ibibo: During the end of the fourth quarter of 2019-20, the Group experienced a significant decline in its stock price and operating results due to an increased negative impact of the COVID-19 pandemic resulting in the continued weakness in the macroeconomic environment and foreign exchange rates. The recoverable amount of this CGU was based on its value in use, determined by discounting the future cash flows to be generated from the continuing use of the CGU. The carrying amount of the CGU was determined to be higher than its recoverable amount and an impairment loss of USD 270,855 recognised during the year ended March 31, 2020 (March 31, 2019: Nil and March 31, 2018: Nil). The impairment loss was fully allocated to goodwill. The key assumptions used in the estimation of value in use were as follows. As at March 31 Particulars 2019 2020 Discount rate (pre-tax) 19.6% 17.4% Discount rate (post-tax) 15.8% 15.5% Terminal value growth rate 3.5% 4.5% Revenue growth rate 17.5 - 21.8% (59.9)% - 147.1% EBITDA margin (5 years) (5.7)% - 43.0% (25.8)% - 30.4% The above pre-tax discount rate is based on the Weighted Average Cost of Capital (WACC) of a 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, revenue growth rate and EBITDA margins were determined based on management's estimate. Budgeted EBITDA was based on expectations of future outcomes taking into account past experience, adjusted for anticipated revenue growth. Revenue growth was projected taking into account the average growth levels experienced in past and the estimated revenue 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 operating margin, expected length and severity of the impact from the COVID-19 pandemic and the shape and timing of the subsequent recovery, 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. Future events and changing market conditions may lead the Group to re-evaluate the assumptions reflected in the current forecast disclosed above, which may result in a need to recognize an additional goodwill impairment charge, which could have a material adverse effect on the Group's results of operations. Following the impairment loss recognised in this CGU, the recoverable amount was equal to the carrying amount. Therefore, any adverse movement in a key assumption would lead to further impairment. b) ibibo Group – redBus The recoverable amount of this CGU 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 CGU. 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 in use were as follows: As at March 31 Particulars 2019 2020 Discount rate (pre-tax) 18.5% 20.1% Discount rate (post-tax) 15.5% 16.0% Terminal value growth rate 4.0% 4.0% Revenue growth rate 19.8% - 45.6% (24.2)% - 48.6% EBITDA margin (5 years) (0.4)% - 16.0% 1.33% - 23.1% The above pre-tax discount rate is based on the Weighted Average Cost of Capital (WACC) of a 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, revenue growth rate and EBITDA margins were determined based on management's estimate. Budgeted EBITDA was based on expectations of future outcomes taking into account past experience, adjusted for anticipated revenue growth. Revenue growth was projected taking into account the average growth levels experienced in past and the estimated revenue 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 operating margin, expected length and severity of the impact from the COVID-19 pandemic and the shape and timing of the subsequent recovery, 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 of March 31, 2020 and March 31, 2019 as the recoverable value of the CGU exceeded the carrying value. The recoverable amount of the CGU exceeds the carrying amount by approximately 24.1% as of March 31, 2020 (March 31, 2019: 18.0%). An increase of 9.30% (March 31, 2019: 2.22%) in pre-tax discount rate and a decrease of EBITDA as a percentage of revenue by 4.15% (March 31, 2019: 2.15%) shall equate the recoverable amount with the carrying amount of the CGU.

Tax Assets and Liabilities

Tax Assets and Liabilities	12 Months Ended
	Mar. 31, 2020
Disclosure Of Tax Assets And Liabilities [Abstract]
Tax Assets and Liabilities	21 ) 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 2019 2020 Deductible temporary differences 34,703 39,963 Minimum alternate tax 644 — Tax loss carry forwards 196,731 164,590 Total 232,078 204,553 During the year ended March 31, 2018, 2019 and 2020, the Company did not recognize deferred tax assets on tax losses, unabsorbed depreciation and other temporary differences because a trend of future profitability is not yet clearly discernible. Further, deferred tax assets have been recognised only to the extent of deferred tax liabilities. The above tax losses excluding unabsorbed depreciation in the Indian subsidiaries expire at various dates ranging from 2022 to 2035 except for the tax losses in the Singapore entity amounting to USD 888 which can be carried forward for an indefinite period. Unabsorbed depreciation of USD 27,658 in the Indian subsidiaries 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 Assets Liabilities Net Particulars 2019 2020 2019 2020 2019 2020 Intangible assets — — (30,002 ) (20,916 ) (30,002 ) (20,916 ) Trade and other receivables — 48 — — — 48 Employee benefits — 119 — — — 119 Other non-current liabilities — 5 — — — 5 Share based payments 115 228 — — 115 228 Tax loss carry forwards 29,286 18,739 — — 29,286 18,739 Deferred tax assets/ (liabilities) before set off 29,401 19,139 (30,002 ) (20,916 ) (601 ) (1,777 ) Set off (29,401 ) (19,139 ) 29,401 19,139 — — Net deferred tax assets/(liabilities) — — (601 ) (1,777 ) (601 ) (1,777 ) Movement in deferred tax assets/(liabilities) during the year Particulars Balance as at April 1, 2018 Acquired in business combination Recognised in profit or loss Recognised in other comprehensive income Effects of movement in foreign exchange rates Balance as at March 31, 2019 Acquired in business combination Recognised in profit or loss Recognised in other comprehensive income Effects of movement in foreign exchange rates Balance as at March 31, 2020 Property, plant and equipment (390 ) — 362 — 28 — — — — — — Intangible assets (33,675 ) (1,688 ) 3,147 — 2,214 (30,002 ) (1,890 ) 9,110 — 1,866 (20,916 ) Trade and other receivables — — — — — — — 51 — (3 ) 48 Employee benefits — — — — — — — 66 — 53 119 Share based payments — — 115 — — 115 — 241 — (128 ) 228 Tax loss carry forwards 33,950 371 (2,824 ) — (2,211 ) 29,286 — (9,034 ) — (1,513 ) 18,739 Other non-current liabilities — — — — — — — (56 ) — 61 5 Total (115 ) (1,317 ) 800 — 31 (601 ) (1,890 ) 378 — 336 (1,777 )

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Mar. 31, 2020
Disclosure Of Trade And Other Receivables [Abstract]
Trade and Other Receivables	2 2 ) TRADE AND OTHER RECEIVABLES As at March 31 Particulars 2019 2020 Trade and other receivables, net 46,819 46,814 Due from employees 326 542 Security deposits, net 6,550 8,152 Interest accrued on term deposits 1,767 557 Total 55,462 56,065 Non-current 2,267 2,658 Current 53,195 53,407 Total 55,462 56,065 The trade receivables primarily consist of 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 management does not consider there to be significant concentration of credit risk relating to trade and other receivables. The Group’s exposure to credit and currency risks and impairment losses related to trade and other receivables is disclosed in note 6 and 36. Trade and other receivables from related parties are disclosed in note 39.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Mar. 31, 2020
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	2 3 ) CASH AND CASH EQUIVALENTS As at March 31 Particulars 2019 2020 Cash in hand 93 90 Funds in transit 45,108 4,631 Bank balances 132,789 113,477 Term deposits — 11,683 Total 177,990 129,881 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. Funds in transit from related parties are disclosed in note 39. The Group’s exposure to interest rate risk and a sensitivity analysis for financial assets and financial liabilities is disclosed in note 6 and 36.

Term Deposits

Term Deposits	12 Months Ended
	Mar. 31, 2020
Term Deposit [Abstract]
Term Deposits	2 4 ) TERM DEPOSITS As at March 31 Particulars 2019 2020 Term deposits 134,133 38,030 Total 134,133 38,030 Non-current 139 207 Current 133,994 37,823 Total 134,133 38,030 As of March 31, 2020, term deposits with banks include USD 90 (March 31, 2019: USD 90) against which mainly letters of credit have been issued to various airlines. As of March 31, 2020, term deposits include USD 1,402 (March 31, 2019: USD 1,687) pledged with banks against bank guarantees, bank overdraft facility and other facilities.

Other Current Assets

Other Current Assets	12 Months Ended
	Mar. 31, 2020
Other Current Assets [Abstract]
Other Current Assets	2 5 ) OTHER CURRENT ASSETS As at March 31 Particulars 2019 2020 Advance to suppliers 67,268 49,565 Prepaid expenses 4,207 3,063 Prepaid lease rentals* 306 — Other assets# 1,351 800 Total 73,132 53,428 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19). # As at March 31, 2019, includes USD 411 towards right to receive equity stake in a travel entity acquired in business combination (refer note 8 (a))

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Mar. 31, 2020
Other Non Current Assets [Abstract]
Other Non-Current Assets	2 6 ) OTHER NON-CURRENT ASSETS As at March 31 Particulars 2019 2020 Prepaid lease rentals* 2,006 — Prepaid expenses 267 131 Total 2,273 131 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19).

Capital and Reserves

Capital and Reserves	12 Months Ended
	Mar. 31, 2020
Disclosure Of Classes Of Share Capital [Abstract]
Capital and Reserves	2 7 ) CAPITAL AND RESERVES A. Share Capital and Share Premium Ordinary Shares* Class B Shares* Particulars Number Share capital Share premium Number Share capital Share premium Balance as at April 1, 2018 59,343,426 31 651,576 42,638,206 21 1,309,115 Shares issued during the year on exercise of share based awards 960,418 — 16,627 — — — Balance as at March 31, 2019 60,303,844 31 668,203 42,638,206 21 1,309,115 Balance as at April 1, 2019 60,303,844 31 668,203 42,638,206 21 1,309,115 Shares issued during the year on exercise of share based awards 312,764 — 8,237 — — — Conversion of class B shares to ordinary shares 2,970,295 1 91,195 (2,970,295 ) (1 ) (91,195 ) Balance as at March 31, 2020 63,586,903 32 767,635 39,667,911 20 1,217,920 * Par value of USD 0.0005 per share 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 Indian, Singapore, Malaysia, Hong Kong, the Netherlands, Thailand, U.A.E, Israel, Peru, Colombia, Indonesia and China subsidiaries. ii. Fair value reserve 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. 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 and operating cash. The Group is not subject to any externally imposed capital requirements.

Loss Per Share

Loss Per Share	12 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Loss Per Share	2 8 ) LOSS PER SHARE The following is the reconciliation of the 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 loss per share for the year ended March 31, 2018, 2019 and 2020: For the year ended March 31 Particulars 2018 2019 2020 Loss attributable to ordinary shareholders (including Class B shareholders) (218,412 ) (167,759 ) (447,781 ) Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic loss per share 100,394,080 103,989,421 105,190,507 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive loss per share 100,394,080 103,989,421 105,190,507 Loss per share (USD) Basic (2.18 ) (1.61 ) (4.26 ) Diluted (2.18 ) (1.61 ) (4.26 ) For the year ended March 31, 2020, 2,060,026 (March 31, 2019: 2,445,546 and March 31, 2018: 4,832,824) 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.

Loans and Borrowings

Loans and Borrowings	12 Months Ended
	Mar. 31, 2020
Disclosure Of Loans And Borrowings [Abstract]
Loans and Borrowings	29 ) 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 6 and 36. As at March 31 Particulars 2019 2020 Non-current liabilities Secured bank loans 474 698 Lease liabilities (refer note 4) — 20,915 Non-current portion of loans and borrowings 474 21,613 As at March 31 Particulars 2019 2020 Current liabilities Current portion of secured bank loans 233 333 Current portion of lease liabilities (refer note 4) — 3,638 Current portion of loans and borrowings 233 3,971 Terms and debt repayment schedule of bank loans: Terms and conditions of outstanding loans are as follows: As at March 31, 2019 As at March 31, 2020 Particulars Currency Interest rate Year of maturity Original value Carrying amount Original value Carrying amount Secured bank loans INR 8%-11% 2019 - 2024 1,196 707 1,471 1,031 Lease liabilities (refer note 4) 10%-11% 2020 - 2028 — — 41,432 24,553 The bank loans are secured over motor vehicles with a carrying amount of USD 1,089 as at March 31, 2020 (March 31, 2019: USD 641). Credit facility The group has fund based limits with various banks amounting to USD 5,347 as at March 31, 2020 (March 31, 2019: USD 5,760). As at March 31, 2020, the Group has obtained limits of USD 37,796 (March 31, 2019: USD 38,684) for bank guarantees, primarily in favor 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 term deposits (refer note 24), property, plant and equipment, inventory and trade receivables of USD 79,811 (March 31, 2019: USD 61,060) of various subsidiaries which are availing these limits. As at March 31, 2020 and March 31, 2019, the Parent Company has issued guarantees to a bank in respect of credit facilities granted to two Indian subsidiaries . Reconciliation of movements of liabilities to cash flows arising from financing activities: Changes in cash flows from financing activities Liabilities Particulars Lease liabilities Secured bank loans Total Balance as at April 1, 2017 — 749 749 Proceeds from bank loans — 281 281 Repayment of bank loans — (377 ) (377 ) Interest accrued — 76 76 Interest paid — (76 ) (76 ) Effect of change in foreign exchange rates — (1 ) (1 ) Balance as at March 31, 2018 — 652 652 Proceeds from bank loans — 336 336 Repayment of bank loans — (239 ) (239 ) Interest accrued — 50 50 Interest paid — (50 ) (50 ) Effect of change in foreign exchange rates — (42 ) (42 ) Balance as at March 31, 2019 — 707 707 Impact due to initial application of IFRS 16 24,877 — 24,877 Restated balance as at April 1, 2019 24,877 707 25,584 Proceeds from bank loans — 702 702 Repayment of bank loans — (316 ) (316 ) Acquired through business combination 945 9 954 Additions to lease liabilities 3,974 — 3,974 Payment of lease liabilities (6,212 ) — (6,212 ) Interest accrued 2,731 61 2,792 Interest paid — (61 ) (61 ) Effect of change in foreign exchange rates (1,762 ) (71 ) (1,833 ) Balance as at March 31, 2020 24,553 1,031 25,584

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Mar. 31, 2020
Other Current Liabilities [Abstract]
Other Current Liabilities	30 ) OTHER CURRENT LIABILITIES As at March 31 Particulars 2019 2020 Statutory liabilities 11,304 5,688 Deferred rent liabilities* 83 — Employee related payables 5,932 7,066 Refund due to customers 5,551 22,558 Deferred income 246 236 Other liabilities (related to business combination) (refer note 8 (b)) — 5,441 Total 23,116 40,989 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Other Non- current Liabilities

Other Non- current Liabilities	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Non Current Liabilities [Abstract]
Other Non- current Liabilities	3 1 ) OTHER NON-CURRENT LIABILITIES As at March 31 Particulars 2019 2020 Deferred rent liabilities* 2,112 — Deferred income 288 295 Other liabilities (related to business combination) (refer note 8 (b)) — 9,480 Total 2,400 9,775 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Employee Benefits

Employee Benefits	12 Months Ended
	Mar. 31, 2020
Disclosure Of Employee Benefit Plan [Abstract]
Employee Benefits	3 2 ) EMPLOYEE BENEFITS As at March 31 Particulars 2019 2020 Net defined benefit liability 3,424 4,834 Other long term employee benefit (liability for compensated absences) 1,365 1,501 Total employee benefit liabilities 4,789 6,335 As at March 31 Particulars 2019 2020 Present Value of unfunded obligation 3,424 4,834 Total 3,424 4,834 Defined Benefit Plan The Group’s gratuity scheme for the employees of its Indian subsidiaries (MakeMyTrip (India) Private Limited, Ibibo Group Private Limited, Bitla Software Private Limited and Quest2Travel.com India Private Limited) is a defined benefit plan. The plans in Ibibo Group Private Limited (‘GI India’) and Quest2Travel.com India Private Limited (‘Q2T’) are funded, whereas plans in MakeMyTrip (India) Private Limited (‘MMT India’) and Bitla Software Private Limited (‘Bitla’) 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 obligation Fair value of plan assets Net defined benefit liability 2019 2020 2019 2020 2019 2020 Balance as at April 1 2,994 4,269 (536 ) (845 ) 2,458 3,424 Acquired through business combination 42 281 — (167 ) 42 114 Included in profit or loss Current service cost 646 930 — — 646 930 Past service cost 332 432 — — 332 432 Interest cost (income) 189 302 (45 ) (66 ) 144 236 1,167 1,664 (45 ) (66 ) 1,122 1,598 Included in other comprehensive income Remeasurement loss (gain) : -Actuarial loss (gain) arising from : -demographic assumptions 6 — — — 6 — -financial assumptions 69 (72 ) — — 69 (72 ) -experience adjustment 523 314 — — 523 314 -Return on plan assets excluding interest income — — (13 ) 104 (13 ) 104 598 242 (13 ) 104 585 346 Effects of movement in exchange rates (186 ) (406 ) 32 66 (154 ) (340 ) Other Contribution by employer — — (416 ) (26 ) (416 ) (26 ) Benefits paid (346 ) (381 ) 133 99 (213 ) (282 ) Balance as at March 31 4,269 5,669 (845 ) (835 ) 3,424 4,834 As at March 31 Net defined benefit liability represented by: 2019 2020 MMT India 2,895 3,465 GI India 427 1,104 Bitla 102 104 Q2T - 161 During the year ended March 31, 2019 and 2020, the gratuity plan for the employees of MMT India and GI India were amended for revision in the underlying ceiling limits. The Group expects to pay USD 30 in contributions to its defined benefit plans in the year ended March 31, 2021. B . Actuarial assumptions Principal actuarial assumptions are given below: As at March 31 Particulars 2019 2020 Discount rate (per annum) 6.80 % 5.70%-6.40% Future salary growth (per annum) 11.00 % 5.00%-11.00% Withdrawal rate 25.00 % 25.00 % Retirement age (years) 58-60 58-65 Assumptions regarding future mortality rates are based on Indian Assured Lives Mortality (2006-08) (modified) 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. C. Plan assets Plan assets comprise the following: As at March 31 Particulars 2019 2020 Funds managed by the insurer 100 % 100 % D. 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 March 31, 2019 For the year ended March 31, 2020 Increase Decrease Increase Decrease Discount rate (1% movement) (164 ) 178 (251 ) 274 Future salary growth (1% movement) 165 (156 ) 276 (260 ) Withdrawal rates (10% movement) (323 ) 729 (636 ) 1,240

Share Based Payment

Share Based Payment	12 Months Ended
	Mar. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share Based Payment	33) SHARE BASED PAYMENT Description of the share based payment arrangements Share Option Programs (Equity-Settled) a) MakeMyTrip.com Equity Option Plan (MMT ESOP Plan) In 2000, the Group approved a share option programme in Mauritius, named the MakeMyTrip.com Equity Option Plan (“MMT ESOP Plan”). In June 2009, this plan was expanded in order to issue share options to employees of subsidiaries and directors of the Group. The Group replaced certain share options to acquire shares in its Indian subsidiary held by employees at its subsidiaries with options granted under the MMT ESOP Plan. Total options granted under this plan were 2,703,810 during the year ended March 31, 2010. No options were granted during the year ended March 31, 2018, 2019 and 2020. The number and weighted average exercise price of share options under MMT ESOP plan are as follows: Weighted Average Exercise Price per share (USD) Number of Options Weighted Average Exercise Price per share (USD) Number of Options Weighted Average Exercise Price per share (USD) Number of Options For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 1.14 333,121 1.28 261,410 1.98 17,839 Exercised during the year 0.63 (71,711 ) 1.23 (243,571 ) — — Outstanding at the end of the year 1.28 261,410 1.98 17,839 1.98 17,839 Exercisable at the end of the year 1.28 261,410 1.98 17,839 1.98 17,839 The options outstanding at March 31, 2020 have an exercise price per share of USD 1.98 (March 31, 2019: USD 1.98 and March 31, 2018: USD 0.742 to USD 1.98) and a weighted average contractual life of 1 years and 3 months (March 31, 2019: 2 year and 3 months and March 31, 2018: 3 years and 3 months). During the year ended March 31, 2020, share based payment expense for these options recognized under personnel expenses (refer note 14) amounted to Nil (March 31, 2019: Nil and March 31, 2018: Nil). b) 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 year ended March 31, 2018, 2019 and 2020, the Group granted restricted share units, or RSUs, under the plan to eligible employees and non-employees. Each RSU represents the right to receive one common share. Terms and Conditions of the Share Incentive Plan The terms and conditions relating to the grants under Share Incentive Plan are given below: Grant details Number of instruments Vesting conditions Contractual life of RSUs RSUs granted during the year ended March 31, 2018 690,757 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2019 1,325,531 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2020 1,334,759 Refer notes 4 – 8 years Notes: 1. Of the RSU granted during the year ended March 31, 2020: - - 305,131 (March 31, 2019: Nil and March 31, 2018: Nil) 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, 2019: 125,868 and March 31, 2018: Nil) RSUs have graded vesting over 4 years: 50% on the expiry of 36 months from the grant date, and 50% on the expiry of 48 months from the grant date. 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 individual performance. Maximum shares the employees are eligible to receive under this scheme are 120% of the total RSUs granted. - 180,714 (March 31, 2019: Nil and March 31, 2018: Nil) RSUs have 100% vesting on September 30,2022 and 2,098 (March 31, 2019: Nil and March 31, 2018: Nil) RSUs have 100% vesting on September 30, 2023. 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. - - These RSUs can be exercised within a period of 48 months from the date of vesting. The number and weighted average exercise price of RSUs under the share incentive plan are as follows: Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 0.0005 6,367,186 0.0005 5,433,399 0.0005 5,734,826 Granted during the year 0.0005 690,757 0.0005 1,325,531 0.0005 1,334,759 Forfeited and expired during the year 0.0005 (559,023 ) 0.0005 (307,257 ) 0.0005 (319,399 ) Exercised during the year 0.0005 (1,065,521 ) 0.0005 (716,847 ) 0.0005 (312,764 ) Outstanding at the end of the year 0.0005 5,433,399 0.0005 5,734,826 0.0005 6,437,422 Exercisable at the end of the year 0.0005 1,313,158 0.0005 1,650,767 0.0005 2,812,252 The grant date fair value of RSUs granted during the year is in the range of USD 22.43 to USD 27.60 (March 31, 2019: USD 24.33 to USD 36.15 and March 31, 2018: USD 28.75 to USD 33.55). The RSUs outstanding at March 31, 2020 have an exercise price per share of USD 0.0005 (March 31, 2019: USD 0.0005 and March 31, 2018: USD 0.0005) and a weighted average contractual life of 4.6 years (March 31, 2019: 4.9 years and March 31, 2018: 5.2 years). During the year ended March 31, 2020, share based payment expense recognized under personnel expenses (refer note 14) amounted to USD 36,388 (March 31, 2019: USD 39,714 and March 31, 2018: USD 44,730) and, under legal and professional expenses (refer note 15) amounted to USD 144 (March 31, 2019: 288 and March 31, 2018 : 144) 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”). During the year ended March 31, 2020, the Group granted ESOPs, under the plan to eligible employees Each ESOP represents the right to receive one hundred common equity shares of the Group. Terms and Conditions of the Share Incentive Plan The terms and conditions relating to the grants under this Share Incentive Plan are given below: Grant details Number of instruments Vesting conditions Contractual life of ESOPs ESOPs granted during the year ended March 31, 2020 21,588 Refer notes 4 – 7 years Notes: Of the ESOPs granted during the year ended March 31, 2020: - 21,588 ESOPs have graded vesting over 3 years: one third on the expiry of 12 months from the grant date, one thirds on the expiry of 24 months from the grant date, one third on the expiry of 36 months from the grant date. - These ESOPs can be exercised within a period of 48 months from the date of vesting. The number and weighted average exercise price of ESOPs under share incentive plan are as follows: Weighted Average Exercise Price per ESOP (USD) Number of Awards For the Year Ended March 31 Particulars 2020 2020 Outstanding at beginning of the year — — Granted during the year 2,229 21,588 Outstanding at the end of the year 2,229 21,588 Exercisable at the end of the year — — The ESOPs outstanding at March 31, 2020 have an exercise price per ESOP of USD 2,229 (March 31, 2019: Nil and March 31, 2018: Nil) and a weighted average contractual life of 5.5 years (March 31, 2019: Nil and March 31, 2018: Nil). During the year ended March 31, 2020, share based payment expense recognized under personnel expenses (refer note 14) amounted to USD 5,099 (March 31, 2019 : Nil and March 31, 2018 : Nil) for the ESOPs granted under the share incentive plan. Inputs for Measurement of Grant Date Fair Values of ESOPS For the Year Ended March 31 Fair value of ESOP and assumptions 2020 Share price at grant date (USD) 2,302 Fair value at grant date (USD) 722 - 1,014 Exercise price (USD) 2,229 Expected volatility 43.8% - 49.0% Expected term 3-5 years Expected dividends — Risk-free interest rate 1.5 % c) Bona Vita Employees Stock Option Plan 2016 In 2016, one of the Group’s subsidiary approved a share incentive plan in India, named the Bona Vita Employees Stock Option Plan 2016 (“Bona Vita ESOP Plan”). During the year ended March 31, 2020, no employee stock options (March 31, 2019: Nil, March 31, 2018: 11,789), or ESOP, were granted to employees. Each ESOP represents the right to receive one common share of the subsidiary. ESOPs have graded vesting over 4 years from the grant date with first vesting date after one year from the grant date. The contractual life of the ESOPs granted under this plan is 10 years from the vesting date. The number and weighted average exercise price of Employee stock options under the Bona Vita ESOP Plan are as follows: Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 0.0154 21,711 0.0154 21,955 0.0154 13,664 Granted during the year 0.0154 11,789 — — — — Forfeited and expired during the year 0.0154 (11,545 ) 0.0154 (8,291 ) 0.0141 (9,117 ) Exercised during the year — — — — 0.0141 (4,547 ) Outstanding at the end of the year 0.0154 21,955 0.0154 13,664 — — Exercisable at the end of the year 0.0154 11,370 0.0154 13,664 — — During the year ended March 31, 2020, plan has been closed and all related liabilities has been settled with the employees and no ESOPs are outstanding at March 31, 2020. The ESOPs outstanding at March 31, 2020 have an exercise price per share of Nil (March 31, 2019: USD 0.0154, and March 31, 2018: USD 0.0154) and a weighted average contractual life of Nil years (March 31, 2019 8.7 years and March 31, 2018: 10.4 years). During the year ended March 31, 2020, share based payment expense recognized (reversed) under personnel expenses (refer note 14) amounted to Nil (March 31, 2019:USD 31 and March 31, 2018: USD (14)) for the ESOPs granted under the Bona Vita ESOP plan.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Mar. 31, 2020
Disclosure Of Trade And Other Payables [Abstract]
Trade and Other Payables	3 4 ) TRADE AND OTHER PAYABLES As at March 31 Particulars 2019 2020 Other trade payables 69,204 21,018 Accrued expenses 41,766 49,729 Total 110,970 70,747 The Group's exposure to currency and liquidity risk related to trade and other payables is disclosed in note 6 and 36.

Provision

Provision	12 Months Ended
	Mar. 31, 2020
Provisions [Abstract]
Provision	35) PROVISIONS As at March 31 Particulars 2019 2020 Provision for litigations - 30,800 Total - 30,800 During the year ended March 31, 2020, the Group has recorded provisions in relation to ongoing litigations, which represent the best estimate of the expenditure to be incurred. The matters are currently pending at the Court and their outcome is uncertain.

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Financial Instruments	3 6 ) 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 2019 2020 Contract assets 313 — Trade and other receivables 55,462 56,065 Term deposits 134,133 38,030 Cash and cash equivalents (except cash in hand) 177,897 129,791 Total 367,805 223,886 The maximum exposure to credit risk for trade and other receivables and contract assets at the reporting date by geographic region was: As at March 31 Particulars 2019 2020 India 45,495 48,758 Thailand 4,550 3,901 Malaysia 419 318 Singapore 1,542 562 Others 3,769 2,526 Total 55,775 56,065 The maximum exposure to credit risk for trade and other receivables, term deposits and contract assets at the reporting date by type of counterparty was: As at March 31 Particulars 2019 2020 Airlines 19,147 16,564 Retail customers 3,861 3,145 Corporate customers 23,724 26,625 Deposit with hotels and others 6,550 8,152 Term deposits with bank 134,133 38,030 Others 2,493 1,579 Total 189,908 94,095 Impairment Losses The Group uses a provision matrix to compute the expected credit loss allowance for trade and other receivables and contract assets. The provision matrix takes into account available external and internal credit risk factors such as credit default and the Group's historical experience for customers. The age of trade and other receivables, term deposits, security deposits and contract assets at the reporting date was: As at March 31 2019 2020 Particulars Gross Impairment Gross Impairment Not past due 168,901 — 58,418 — Past due 0-30 days 7,934 — 14,834 — Past due 30-120 days 9,045 — 13,531 — More than 120 days 5,879 1,851 10,205 2,893 Total 191,759 1,851 96,988 2,893 The movement in the allowance for impairment in respect of trade and other receivables during the year was as follows: For the year ended March 31 Particulars 2019 2020 Balance at the beginning of the year 1,579 1,851 Allowance for impairment 816 1,563 Amounts written off against the allowance (451 ) (346 ) Effects of movement in exchange rate (93 ) (175 ) Balance at the end of the year 1,851 2,893 Allowance for impairment mainly represents amounts due from airlines, and retail customers. Based on historical experience, the Group believes that no impairment allowance is necessary, apart from above, in respect of trade receivables and contract assets. 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, 2019 Non-derivative financial liabilities Carrying amount Contractual cash flows* 6 months or less 6 -12 months 1 -2 years 2 -5 years More than 5 years Secured bank loans 707 (820 ) (151 ) (135 ) (232 ) (301 ) (1 ) Trade and other payables 110,970 (110,970 ) (110,970 ) — — — — Refund due to customers 5,551 (5,551 ) (5,551 ) — — — — Total 117,228 (117,341 ) (116,672 ) (135 ) (232 ) (301 ) (1 ) Notes: * Represents undiscounted cash flows of interest and principal As at March 31, 2020 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying amount Contractual cash flows* 6 months or less 6 -12 months 1 -2 years 2 -5 years More than 5 years Lease liabilities 24,553 (35,539 ) (3,236 ) (2,779 ) (4,978 ) (12,463 ) (12,083 ) Secured bank loans 1,031 (1,188 ) (207 ) (205 ) (371 ) (405 ) — Trade and other payables 70,747 (70,747 ) (70,747 ) — — — — Other liabilities (related to business combination) 14,921 (16,710 ) (5,570 ) — (5,570 ) (5,570 ) — Refund due to customers 22,558 (22,558 ) (22,558 ) — — — — Total 133,810 (146,742 ) (102,318 ) (2,984 ) (10,919 ) (18,438 ) (12,083 ) Notes: * Represents undiscounted cash flows of interest and principal 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 and purchase of services are denominated and the respective functional currencies of Group companies. The functional currencies of Group companies are primarily the INR and USD. The currencies in which these transactions are primarily denominated are INR and US dollars. 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 2019 2020 Trade and other receivables 2,615 1,403 Trade and other payables (144,478 ) (168,676 ) Cash and cash equivalents 6,802 605 Net exposure (135,061 ) (166,668 ) The following significant exchange rates applied during the year: Average exchange rate per unit Reporting date rate per unit As at March 31 USD 2018-19 2019-20 2019 2020 INR 1 0.0144 0.0141 0.0144 0.0134 Sensitivity Analysis Any change in the exchange rate of USD 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 as indicated below, against the INR would have increased 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 March 31 Particulars 2019 2020 10% strengthening of USD against INR (12,863 ) (15,152 ) A 10% depreciation of the USD against INR, 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 Profile At the reporting date the interest rate profile of the Group’s interest-bearing financial instruments was as follows: As at March 31 Particulars 2019 2020 Fixed rate instruments Financial assets Term deposits 134,133 38,030 Financial liabilities Secured bank loans (707 ) (1,031 ) 133,426 36,999 Fair Value Sensitivity Analysis for Fixed Rate Instruments 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. Fair Value 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, 2019 As at March 31, 2020 Carrying amount Fair value Carrying amount Fair value Financial assets measured at fair value Other investments - equity securities (FVOCI) 5,563 5,563 3,584 3,584 Right to receive equity stake in a travel entity (FVTPL) 411 411 — — 5,974 5,974 3,584 3,584 Financial assets not measured at fair value (Amortised cost) Trade and other receivables 55,462 55,462 56,065 56,065 Term deposits 134,133 134,133 38,030 38,030 Cash and cash equivalents 177,990 177,990 129,881 129,881 Other investments - other securities 99 99 99 99 367,684 367,684 224,075 224,075 Financial liabilities measured at fair value — — 14,921 14,921 Other liabilities (related to business combination) — — 14,921 14,921 Financial liabilities not measured at fair value (Other financial liabilities) Secured bank loans 707 707 1,031 1,031 Lease liabilities — — 24,553 24,553 Trade and other payables 110,970 110,970 70,747 70,747 Refund due to customers 5,551 5,551 22,558 22,558 117,228 117,228 118,889 118,889 The fair value measurements of financial assets and liabilities reported above have been categorized as Level 3 fair values based on the inputs to the valuation techniques used. 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, 2020 Particulars Level 1 Level 2 Level 3 Total Other investments — — 3,584 3,584 Total Assets — — 3,584 3,584 Other liabilities (related to business combination) — — 14,921 14,921 Total Liabilities — — 14,921 14,921 As at March 31, 2019 Particulars Level 1 Level 2 Level 3 Total Other investments — — 5,563 5,563 Right to receive equity stake in travel entity — — 411 411 Total Assets — — 5,974 5,974 The following tables shows a reconciliation from the beginning balances to the ending balances for fair value measurement in Level 3 of the fair value hierarchy: As at March 31, 2020 Particulars Other liabilities (related to business combination) Other investments Right to receive equity stake in a travel entity Opening balances — 5,563 411 Acquired in business combination 14,550 — — Total gains and losses recognized in: —profit or loss 1,421 — 30 —other comprehensive income -net change in fair value — (1,979 ) — -effect of movements in foreign exchange rates (1,050 ) — — Settlement by issuance of shares (refer note 25) — — (441 ) Closing balances 14,921 3,584 — As at March 31, 2019 Particulars Other investments Receivable from related party Right to receive equity stake in a travel entity Opening balances 6,071 17,100 — Acquired through business combination — — 411 Total gains and losses recognized in: —profit or loss — 1 — —other comprehensive income (loss) -net change in fair value (508 ) — — Amount received — (17,101 ) — Closing balances 5,563 — 411 There were no transfers between Level 1, Level 2 and Level 3 during the year. Valuation Techniques and significant unobservable inputs The following tables show the valuation techniques used in measuring Level 3 fair values as at March 31, 2020 and March 31, 2019, as well as the significant unobservable inputs used. Financial Instruments measured at fair value: Type Valuation technique Significant unobservable inputs Inter- relationship between significant unobservable inputs and fair value measurement Other investments - equity securities Discounted cash flows: The valuation model considers the present value of expected free cash flows, discounted using a risk adjusted discount rate. Forecast annual revenue growth rate : (47%) - 50% (March 31, 2019: 20% - 50%) Forecast EBITDA margin: (13%) - 26% (March 31, 2019: (12%) - 25%) Risk adjusted discount rate: 17.0% (March 31, 2019: 17.0%) The estimated fair value would increase (decrease) if : - the annual revenue growth rate were higher (lower) - the EBITDA margin were higher (lower) - the risk adjusted discount rate was lower (higher) Other liabilities (related to business combination) 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, 2020: USD 16,710. Risk-adjusted discount rate March 31, 2020: 10.20%. The estimated fair value would increase (decrease) if: – the expected cash flows were higher (lower); – the risk-adjusted discount rate were lower (higher). Right to receive equity stake in a travel entity Market approach model: The valuation model considers revenue multiple of comparative company Revenue multiple : (March 31, 2019: 4.89) The estimated fair value would increase (decrease) if : the revenue multiple were higher (lower) 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 and other investments-other securities. Other financial liabilities include secured bank loans, trade and other payables, refund due to customers and lease liabilities. Sensitivity Analysis Other investments – equity securities For the fair values of other investments, 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 March 31, 2020 Other Comprehensive Income Increase Decrease Annual revenue growth rate 314 (312 ) EBITDA Margin 145 (145 ) Risk adjusted discount rate (280 ) 330 For the year ended March 31, 2019 Other Comprehensive Income Increase Decrease Annual revenue growth rate 270 (263 ) EBITDA Margin 317 (317 ) Risk adjusted discount rate (529 ) 624 Other liabilities (related to business combination) For the fair values of other liabilities related to business combination, 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 March 31, 2020 Profit or loss Increase Decrease Risk adjusted discount rate 144 (149 ) Right to receive equity stake in a travel entity For the fair value of right to receive equity stake in travel entity, reasonably possible changes of 500 basis points at the reporting date to the significant unobservable input holding other inputs constant, would have the following effects (refer note 25): For the year ended March 31, 2019 Profit or loss Increase Decrease Revenue Multiple (100 ) 100 Impact of COVID-19 pandemic on financial assets and liabilities Financial assets carried at fair value as at March 31, 2020 is USD 3,584, which is measured using level 3 inputs. This financial asset represent investment made in equity shares of a company engaged in travel business, which is fair value based on discounted cash flow method after considering the uncertainties arising out of COVID-19 pandemic. Financial assets of USD 168,010 as at March 31, 2020 carried at amortised cost is in the form of cash and cash equivalents, other investments and term deposits with banks where the Group has assessed the counterparty credit risk. Trade receivables of USD 56,065 as at March 31, 2020 forms a significant part of the financial assets carried at amortised cost which is valued considering provision for allowance using expected credit loss method. In addition to the historical pattern of credit loss, management have considered the likelihood of increased credit risk and consequential default considering emerging situations due to the COVID-19 pandemic. This assessment is not based on any mathematical model but an assessment considering the nature of counterparty, impact immediately seen in the demand outlook of these counterparties and the financial strength of the counterparties in respect of whom amounts are receivable.

Capital Commitments

Capital Commitments	12 Months Ended
	Mar. 31, 2020
Capital Commitments [Abstract]
Capital Commitments	37 ) CAPITAL COMMITMENTS Estimated amount of contracts remaining to be executed on capital account and not provided for (net of advances) aggregate USD 326 as at March 31, 2020 (March 31, 2019: USD 604).

Leases

Leases	12 Months Ended
	Mar. 31, 2020
Presentation Of Leases For Lessee [Abstract]
Leases	3 8 ) LEASES Leases as lessee (IFRS 16) The Group leases property taken 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. Previously these lease were classified as operating leases under per IAS 17. 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 in 'property, plant and equipment', the same line item as it presents underlying assets of the same nature that it owns. (refer note 19) Amount Balance as at April 1, 2019 24,994 Additions to right-of-use assets 3,974 Additions to right-of-use assets (related to business combination, refer note 8 (b)) 945 Effect of movements in foreign exchange rates (1,299 ) Depreciation charged during the year ended March 31, 2020 (5,284 ) Balance as at March 31, 2020 23,330 ii) Amounts recognised in statement of profit or loss Amount Interest on lease liabilities during the year ended March 31, 2020 (lease under IFRS 16) 2,731 Depreciation on right-of-use assets during the year ended March 31, 2020 (lease under IFRS 16) 5,284 Rent charged during the year ended March 31, 2019 (lease under IAS 17) 6,581 Rent charged during the year ended March 31, 2018 (lease under IAS 17) 7,701 iii) Amounts recognised in statement of cash flows Amount Total cash outflows for leases 6,212 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 changes in circumstances within its control . Impact of COVID-19 pandemic Most of the leases entered by the Group are long term in nature and the underlying leased properties are being used as offices. For the year ended March31, 2020, the COVID-19 pandemic has not triggered changes to the terms of any of the Group’s leases.

Related Parties

Related Parties	12 Months Ended
	Mar. 31, 2020
Disclosure Of Related Party [Abstract]
Related Parties	39 ) RELATED PARTIES For the purpose of the consolidated financial statements, parties are considered to be related to the Group, if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group and the party are subject to common control or common significant influence. Related parties may be individuals or other entities. 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#^ (from April 30, 2018) Key management personnel Jane Jie Sun# (from August 30, 2019) Key management personnel Cindy Xiaofan Wang# (from August 30, 2019) Key management personnel Xing Xiong# (from August 30, 2019) Key management personnel Xiangrong Li (from September 6, 2019) Key management personnel Vivek Narayan Gour (upto September 6, 2019) Key management personnel Patrick Luke Kolek* (upto August 30, 2019) Key management personnel Charles St Leger Searle* (upto August 30, 2019) Key management personnel Aileen O’Toole* (from January 24, 2019 to August 30, 2019) Key management personnel Oliver Minho Rippel*(upto January 24, 2019) Key management personnel Yuvraj (Raj) Thacoor* (upto April 30, 2018) Key management personnel Ashish Kashyap (upto September 30, 2017) Key management personnel Mohit Gupta (upto May 31, 2017) Key management personnel Saujanya Shrivastava (upto May 31, 2017) Key management personnel Yuvaraj Srivastava (upto May 31, 2017) Key management personnel Sanjay Mohan (upto May 31, 2017) Key management personnel Ranjeet Oak (upto May 31, 2017) Key management personnel Anshuman Bapna (upto May 31, 2017) Entity providing key management personnel services IQ EQ Corporate Services (Mauritius) Limited Entities having significant influence over the Company and its subsidiaries Naspers Limited and its subsidiaries (upto August 30, 2019) Entities having significant influence over the Company and its subsidiaries Trip.com Group Limited (formerly known as Ctrip.com International, Limited) Equity-accounted investee Inspirock, Inc. Equity—accounted investee Simplotel Technologies Private Limited Equity—accounted investee Saaranya Hospitality Technologies Private Limited Equity-accounted investee Pasajebus SpA (from May 7, 2019) Equity-accounted investee and its subsidiaries HolidayIQ Pte. Ltd and its subsidiaries (upto January 10, 2020) Notes: # nominees of Ttrip.com Group, Ltd. (Trip.com) * nominees of MIH Internet SEA Pte. Ltd. (MIH) (subsidiary of Naspers Limited) ^ Paul Laurence Halpin, who was formerly a nominee of MIH, continues to serve on the board of directors of the Group as a nominee of Trip.com with effect from August 30, 2019. (A) Transactions with Key Management Personnel: Key Management Personnel Compensation** Key management personnel compensation comprised: For the year ended March 31 Particulars 2018 2019 2020 Short-term employee benefits 4,976 2,239 2,287 Contribution to defined contribution plan 94 68 184 Share based payment 27,714 21,984 19,804 Legal and professional 86 76 77 Total 32,870 24,367 22,352 Note: ** Provision for gratuity and compensated absences has not been considered, since the provisions are based on actuarial valuations for the Group’s entities as a whole. During the year ended March 31, 2018, USD 2,179 was accrued as severance cost to be paid to Ashish Kashyap over the period of two years in equal monthly installments as per the separation agreement entered with him. As at March 31, 2020, Nil (March 31, 2019: USD 607) is outstanding against amount payable towards severance cost. (B) Transactions with Entity providing Key Management Personnel Services: For the year ended March 31 Transactions 2018 2019 2020 Key management personnel services 2 2 4 Consultancy services 22 26 28 (C) Transactions with entity having significant influence over the company and its subsidiaries: a) MIH Internet SEA Pte. Ltd. Pursuant to the acquisition of Ibibo Group, the Company received an entitlement on future proceeds from sale of stake in an Indian entity, engaged in the business-to-business online travel industry, from MIH. In September 2018, the Company realised USD 17,101 against this entitlement. As per the terms of the ibibo Group acquisition agreement, as a key condition to the completion of the transaction, MIH contributed its pro rata share of consolidated net working capital of approximately USD 82,826 in cash to MMYT at the closing (which was subject to adjustments after completion). In May 2017, MIH agreed to the working capital adjustment and total pro rate share contributed by MIH was USD 83,260. During the year ended March 31, 2018, difference of USD 434 has been received by the Company. b ) Naspers Limited and its subsidiaries The Company collects payment from end customers through subsidiaries of Naspers Limited which are online payment service providers. In this arrangement, payment of USD 402,242 (March 31, 2019: USD 1,002,195 and March 31, 2018: 1,252,022) was collected by these entities on behalf of the Company and such amounts were remitted to the Company within a predefined time period. Further, service fee of USD 5,070 (March 31, 2019: USD 11,333 and March 31, 2018: 14,940) was charged by these entities for rendering these services to the Company, which is recognized under payment gateway charges (refer note 15). The Company procured air tickets of Nil (March 31, 2019: USD 829, March 31, 2018: 21,567) as an agent from one of the subsidiaries of Naspers Limited, which operates as a travel product aggregator. The Company earned Nil, (March 31, 2019: Nil and March 31, 2018: 221) from this entity as commission in the current year on procurement of such tickets. Further, the Company also sold hotel room nights of Nil (March 31, 2019: USD 516, and March 31, 2018: 2,731) to this entity and paid commission expense of Nil (March 31, 2019: USD 26, and March 31, 2018: 70). The Company reimbursed expenses of Nil (March 31, 2019: Nil and March 31, 2018: USD 1) against various expenses incurred on behalf of the Company by the subsidiaries of Naspers Limited. As at March 31 Balance Outstanding 2019 2020 Funds in transit 8,747 — Trade and other receivables 70 — c) Trip.com and its subsidiaries For the year ended March 31 Transactions 2018 2019 2020 Sale of air ticketing^ — — 1,241 Purchase of air ticketing^ — — 21,610 Sale of hotel and packages^ — — 7,734 Purchase of hotel and packages^ — — 6,451 Commission received — — 190 Commission paid — — 1,087 Other operating expenses — — 1,556 ^ represents gross amount booked/charged for the air ticketing and hotel and packages transactions As at March 31 Balance Outstanding 2019 2020 Trade and other receivables — 657 Other trade payables — 1,138 Prepaid expenses — 97 ( D) Transactions with equity-accounted investee and its subsidiaries: a ) Simplotel Technologies Private Limited In September 2018, 1,181 preference shares held in Simplotel were converted into 2,105 equity shares. b ) HolidayIQ Pte. Ltd and its subsidiaries For the year ended March 31 Transactions 2018 2019 2020 Revenue from air ticketing 36 38 6 Services received 75 — 11 As at March 31 Balance Outstanding 2019 2020 Contract liability 2 — During the year ended March 31, 2020, the Group has sold its entire stake in HolidayIQ Pte. Ltd. for total consideration of USD 700. c) PasajeBus SpA In May 2019, the Group has acquired approximately 20.53% equity stake in PasajeBus Spa, by exercising its right which was acquired as a part of business combination. For the year ended March 31 Transactions 2018 2019 2020 Ancillary revenue — — 110 As at March 31 Balance Outstanding 2019 2020 Trade and other receivables — 32

List of Material Subsidiaries

List of Material Subsidiaries	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Abstract]
List of Material Subsidiaries	40 ) LIST OF MATERIAL SUBSIDIARIES Name of entity Place of Incorporation Ownership interest as at March 31, 2019 Ownership interest as at March 31, 2020 1. MakeMyTrip Inc. Delaware, USA 100 % 100 % 2. MakeMyTrip (India) Private Limited India 100 % 100 % 3. Ibibo Group Holdings (Singapore) Pte. Ltd. Singapore 100 % 100 % 4. Ibibo Group Private Limited India 100 % 100 % 5. Bitla Software Private Limited India 100 % 100 % 6. Quest2Travel.com India Private Limited India — 51 %

Non-controlling Interests

Non-controlling Interests	12 Months Ended
	Mar. 31, 2020
Non Controlling Interests [Abstract]
Non-controlling Interests	4 1 ) NON-CONTROLLING INTERESTS (a) In August 2017, Bona Vita Technologies Private Limited (“Bona Vita”), one of the Parent Company’s subsidiary, raised USD 5,500 by way of rights issue to Parent Company and a new investor, H.I.S Co. Ltd., Japan (“HIS”). Bona Vita issued Series B Fully and Compulsorily Convertible, Non-Cumulative, Preference Shares (“Series B CCPS”) to Parent Company and HIS and equity shares to HIS. The amount contributed by Parent Company was USD 2,500 and by HIS was USD 3,000. (b) In May 2019, the Group acquired an additional 27.6% equity interest in Empresa Digital Peruana SAC increasing its ownership from 72.4% to 100% for a cash consideration of USD 3,178. The transaction has resulted in increase in accumulated deficit of USD 3,178 forming part of equity attributable to owners of the Company.

Contingencies

Contingencies	12 Months Ended
	Mar. 31, 2020
Disclosure Of Contingencies [Abstract]
Contingencies	4 2 ) CONTINGENCIES On February 28, 2019, a judgement of the Supreme Court of India interpreting certain statutory defined contribution obligations of employees and employers altered historical understandings of such obligations, extending them to cover additional portions of the employee’s income. However, the judgement isn’t explicit if such interpretation may have retrospective application resulting in increased contribution for past and future years for certain India based employees of the Company. The Company has been legally advised that there are numerous interpretative challenges on the retrospective application of the judgment which results in impracticability in estimation of and timing of payment and amount involved. Also, the Employees’ Provident Fund Organization (EPFO) of the Government of India has issued a circular in August 2019 directing its officers to not sending notices without any primafacie evidence that the notice recipient has arbitrarily bifurcated wages with the intention of avoiding provident fund liability. As a result of lack of implementation guidance and interpretative challenges involved, and also in the light of the circular issued by the EPFO, the Company is unable to reliably estimate the amount involved. Accordingly, the Company shall re-evaluate the amount of provision, if any, on obtaining further clarity on the matter.

Subsequent Event

Subsequent Event	12 Months Ended
	Mar. 31, 2020
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Subsequent Event	43 ) SUBSEQUENT EVENT As a result of the COVID-19 pandemic outbreak, the Group’s businesses, results of operation, financial positions and cash flows were materially and adversely affected at the end of fourth quarter of financial year 2019-20 with continuing impact in the subsequent periods. Travel restrictions, both international as well as domestic, imposed in India materially disrupted revenue lines subsequent to the year end. Such restrictions have continued for the greater part of the subsequent quarter with only some domestic travel and government approved international travel operations commencing in May 2020. This has resulted in revenue declining more than 90% during first quarter of fiscal year 2021. Beginning in April 2020, the Group has implemented various cost saving measures including reduction in compensation, outsourcing costs, various general and administrative costs, and a consequent reduction in the marketing and sales promotion and payment gateway costs, in response to current market conditions. The decline in revenue has been offset by corresponding decline in all direct transaction related expenses such as service cost, marketing and sales promotion expenses and payment gateway charges. As a result of decline in various costs, our result from operating activities is not significantly impacted in the first quarter of fiscal year 2021. Further, based on the liquidity assessment, management believe that the Group has sufficient cash to meet anticipated cash needs, including cash needs for working capital for the foreseeable future. Due to significant uncertainties surrounding the COVID-19 pandemic, travel restrictions remain unpredictable as to their timing and may evolve in response to the COVID-19 evolution in India.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Quarterly Financial Data [Abstract]
Quarterly Financial Data (Unaudited)	4 4 ) QUARTERLY FINANCIAL DATA (UNAUDITED) For the three months ended Year Ended June 30, 2019 September 30, 2019 December 31, 2019 March 31, 2020 March 31, 2020 Revenue Air ticketing 44,613 45,992 47,911 35,845 174,361 Hotels and packages 68,524 46,763 72,989 47,538 235,814 Bus ticketing 18,321 14,257 17,737 14,694 65,009 Other revenue 10,279 10,945 8,252 6,869 36,345 Total revenue 141,737 117,957 146,889 104,946 511,529 Other income 35 152 781 95 1,063 Service cost Procurement cost of hotel and packages services 46,123 27,934 43,273 24,074 141,404 Other cost of providing services 3,429 2,818 3,353 3,316 12,916 Personnel expenses 31,157 32,564 31,659 34,456 129,836 Marketing and sales promotion expenses 54,526 40,054 44,994 27,029 166,603 Other operating expenses 41,263 38,072 40,273 65,793 185,401 Depreciation, amortization and impairment 8,172 8,547 8,492 8,471 33,682 Impairment of goodwill — — — 272,160 272,160 Result from operating activities (42,898 ) (31,880 ) (24,374 ) (330,258 ) (429,410 ) Loss before tax (42,624 ) (36,597 ) (29,599 ) (338,726 ) (447,546 ) Loss for the period (42,592 ) (36,803 ) (29,511 ) (338,611 ) (447,517 ) For the three months ended Year Ended June 30, 2018 September 30, 2018 December 31, 2018 March 31, 2019 March 31, 2019 Revenue Air ticketing 40,448 41,067 43,506 41,693 166,714 Hotels and packages 76,278 44,860 58,204 58,182 237,524 Bus ticketing 15,081 11,846 14,679 12,139 53,745 Other revenue 5,603 5,836 8,426 8,163 28,028 Total revenue 137,410 103,609 124,815 120,177 486,011 Other income 3 78 78 61 220 Service cost Procurement cost of hotel and packages services 57,261 29,491 37,156 36,916 160,824 Other cost of providing services 3,103 2,962 4,758 1,765 12,588 Personnel expenses 26,961 28,745 29,645 28,216 113,567 Marketing and sales promotion expenses 55,929 44,755 49,696 41,700 192,080 Other operating expenses 32,984 30,961 33,631 35,719 133,295 Depreciation, amortization and impairment 6,718 6,610 6,586 6,903 26,817 Result from operating activities (45,543 ) (39,837 ) (36,579 ) (30,981 ) (152,940 ) Loss before tax (51,196 ) (46,995 ) (29,493 ) (40,939 ) (168,623 ) Loss for the period (51,231 ) (46,965 ) (29,294 ) (40,393 ) (167,883 )

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Basis of Consolidation	(a) Basis of Consolidation i) Subsidiaries The Group consolidates entities which it owns or 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 Associates (Equity Accounted Investees) Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. Investments in associates are accounted for using the equity method and are recognised initially at cost. The cost of investment includes transaction costs. The consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income (loss) of equity accounted investees, other adjustments to align the accounting policies with those of the Group, from the date on which significant influence commences until the date on which significant influence 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. iv) Transactions Eliminated on Consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.
Business Combinations	(b) Business Combinations Business combinations are accounted for using the acquisition method as at the acquisition date, which is the date on which control is transferred to the Group. The cost of an acquisition is measured at the fair value of the assets given, 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. 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 that date. The foreign currency gains or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the period, adjusted for effective interest and payments during the period, and the amortized cost in foreign currency translated at the exchange rate at the end of the reporting period. 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 recognized in profit or loss, except for the differences on investment in equity securities designated at FVOCI (March 31, 2018: available-for-sale equity investments), (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 exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at an average exchange rate 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, 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 – Policy applicable from April 1, 2018 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 that is not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in Other Comprehensive Income (loss) (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: Policy applicable from April 1, 2018 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). A prepayment feature is consistent with the solely payments of principal and interest criterion if the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding, which may include reasonable additional compensation for early termination of the contract. Additionally, for a financial asset acquired at a discount or premium to its contractual par amount, a feature that permits or requires prepayment at an amount that substantially represents the contractual par amount plus accrued (but unpaid) contractual interest (which may also include reasonable additional compensation for early termination) is treated as consistent with this criterion if the fair value of the prepayment feature is insignificant at initial recognition. Financial assets – Subsequent measurement and gains and losses: Policy applicable from April 1, 2018 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. Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost 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. 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 assets – Policy applicable before April 1, 2018 The Group classified its financial assets into one of the following categories: • loans and receivables; • held to maturity; • available for sale; and • FVTPL Subsequent measurement and gains and losses- Policy applicable before April 1, 2018 Financial assets at FVTPL Measured at fair value and changes therein, including any interest or dividend income, were recognised in profit or loss. Held-to-maturity financial assets Measured at amortised cost using the effective interest method. Loans and receivables Measured at amortised cost using the effective interest method. Available-for-sale financial assets Measured at fair value and changes therein, other than impairment losses, interest income and foreign currency differences on debt instruments, were recognised in OCI and accumulated in the fair value reserve. When these assets were derecognised, the gain or loss accumulated in equity was 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. 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. The Group enters into transactions whereby it transfers assets recognised in its statement of financial position, but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized. 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. 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 realise 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. 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. Repurchase and reissue of share capital (treasury shares) When share capital recognized as equity is repurchased, the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the reserve for own shares. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity and the resulting surplus or deficit on the transaction is presented within share premium.
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. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognized net within “other income/other operating expenses” in the consolidated statement of profit or loss and other comprehensive income (loss). 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 enterprise 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. Leased assets are depreciated over the shorter of the lease term and their useful lives. Land is not depreciated The estimated useful lives of assets 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, whichever is shorter. Depreciation methods, useful lives and residual values are reviewed at each financial year end 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 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 cost of materials, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing cost. Incidental operations are not necessary to bring an asset to the condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognized immediately in profit or loss, and included in their respective classifications of income and expense. iii) Other Intangible Assets Other intangible assets comprise software that are acquired by the Group and intangible assets including customer relationship, brand/trade mark, non-compete and favorable lease contract term acquired in a business combination. 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 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 of assets, other than goodwill, is calculated over the cost of the 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 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 Amortization methods, useful lives and residual values are reviewed at each financial year-end and adjusted as appropriate.
Assets Held for Sale	(g) Assets Held for Sale Non-current assets that are expected to be recovered primarily through sale rather than continuing use are classified as held for sale. Immediately before classification as held for sale, the assets are remeasured in accordance with the Group’s accounting policies. Thereafter generally the assets are remeasured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale and subsequent gains and losses on remeasurement are recognized in profit or loss. Gains are not recognized in excess of any cumulative impairment loss. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. Subsequently, if the criteria for held for sale is no longer met, the Group ceases to classify the asset as held for sale. The Group then measures such assets at the lower of: (a) its carrying amount before the asset was classified as held for sale adjusted for any depreciation, or revaluations that would have been recognised had the asset not been classified as held for sale; and (b) its recoverable amount at the date of the subsequent decision not to sell. The Group includes any required adjustment to the carrying amount of non-current asset that ceases to be classified as held for sale in profit or loss in the period in which the criteria is no longer met. The Group presents that adjustment in the same caption in the statement of comprehensive income used to present a gain or loss, if any at the time of initial recognition.
Inventories	(h) Inventories Inventories are measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated selling expenses.
Impairment	(i) Impairment i) Non-derivative financial assets - Policy applicable from April 1, 2018 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 borrower 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 charged to profit or loss and is recognised in OCI. 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-derivative financial assets - Policy applicable before April 1, 2018 A financial asset not carried at fair value through profit or loss, including an interest in equity accounted investee, is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the Group on terms that the Group would not otherwise consider, indications that a debtor or issuer will enter bankruptcy, the disappearance of an active market for a security. The Group considers evidence of impairment for receivables for each specific asset. All individually significant receivables are assessed for specific impairment. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against receivables. Interest on the impaired asset continues to be recognized through the unwinding of the discount. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Impairment losses on available-for-sale financial assets are recognized by reclassifying the losses accumulated in the fair value reserve in equity to profit or loss. The cumulative loss that is reclassified from equity to profit or loss is the difference between the acquisition cost, net of any principal repayment and amortization, and the current fair value, less any impairment loss recognized previously in profit or loss. Changes in cumulative impairment losses attributable to application of the effective interest method are reflected as a component of interest income. If, in a subsequent period, the fair value of an impaired available-for-sale debt security increases and the increase can be related objectively to an event occurring after the impairment loss was recognized, then the impairment loss is reversed, with the amount of the reversal recognized in profit or loss. However, any subsequent recovery in the fair value of an impaired available-for-sale equity security is recognized in other comprehensive income. An impairment loss in respect of an equity-accounted is measured by comparing the recoverable amount of the investment with its carrying amount. An impairment loss is recognised in profit or loss, and is reversed if there has been a favorable change in estimates used to determine the recoverable amount. i ii ) Non-financial assets The carrying amounts of the Group’s non-financial assets, primarily property, plant and equipment, technology related development cost, software 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. An impairment loss is recognized if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount. 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. 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. 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	(j) Employee Benefits i) Defined Contribution Plans Obligations for contributions to defined contribution plans are recognized as personnel expense in profit or 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 (loss). 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. vi) Termination benefits Termination benefits are expensed at the earlier of when the Group can no longer withdraw the offer of those benefits/when the Group recognises costs for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted.
Provisions and Contingent Liabilities	(k) 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. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. A provision for onerous contract 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. 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- Policy applicable from April 1, 2018	(l) Revenue from contracts with customers- Policy applicable from April 1, 2018 The Group has initially applied IFRS 15 from April 1, 2018. Information about the Group’s accounting policies relating to revenue from contracts with customers is provided below. 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 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. Where the Group has procured in advance coupons of airline tickets for an anticipated future demand from travelers and assumes the risk of not utilising the coupons, income from the sale of such airline tickets is accounted on gross basis as the Group controls the services before such services are transferred to the traveler. Income from hotel reservations including commission earned 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. Where the Group has pre-booked the hotel room nights for an anticipated future demand from the traveler and assumes the risk of not utilising the available hotel room nights, income from the sale of such hotel room nights is accounted on gross basis as the Group controls the services before such services are transferred to 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 hotels and packages also includes amounts received from hotel suppliers against online promotions of hotels brands on our website. 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 its internet based platforms to travel insurance companies and brand alliance fees is being recognized as the services are being performed as per the terms of the contracts with respective supplier. Payments from these parties are generally due within 60 days of invoicing. Income from rail tickets reservation is recognized as an agent on a net commission earned basis on the date of journey as the performance obligation is satisfied by the Group on the date of journey by 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), except for certain category of transactions as discussed above, 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. The Company 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. The amount allocated to the loyalty program is deferred, and is recognised as revenue when loyalty points are redeemed or expire. 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. The revenue from the sale of tours and packages, hotel reservations and bus ticketing is recognized on the customer’s departure, check-in date and date of journey, respectively. Cancellations, if any, do not impact revenue recognition since revenue is recognized upon the availment of services by the customer. Significant judgements 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. Determining the amount of such incentives from travel suppliers requires judgement. 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. Judgment is required to determine the standalone selling price for each distinct performance obligation. Recognition of revenue from travel suppliers on gross/net basis requires judgement basis the underlying travel services provided. Revenue - Policy applicable before April 1, 2018 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 at the time when significant risk and rewards are transferred to the customer. 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. Income from the sale of airline tickets is recognized as an agent on a net commission earned basis, as the Group does not assume any performance obligation post the confirmation of the issuance of an airline ticket to the customer. Where the Group has procured in advance coupons of airline tickets for an anticipated future demand from customers and assumes the risk of not utilising the coupons at its disposal, income from the sale of such airline tickets is accounted on gross basis. Incentives from airlines are recognized when the performance obligations under the incentive schemes are achieved. Income from hotel reservations including commission earned is recognized on a net basis as an agent on the date of check-in as the Group does not assume any performance obligation post the issuance of hotel confirmation voucher to the customer. Income from tours and packages, including income on airline tickets sold to customers as a part of tours and packages is accounted on gross basis as the Group is determined to be the primary obligor in the arrangement i.e., the risks and responsibilities are taken by the Group including the responsibility for delivery of services. Income from tours and packages also includes amounts received from hotel vendors against online promotions of hotels brands on our website. Income from bus ticketing, including commissions and fees earned from bus operators and convenience fees from customers Income from other sources, primarily comprising advertising revenue, income from rail tickets reservation and fees for facilitating website access to a travel insurance company is being recognized as the services are being performed. Income from rail tickets reservation is recognized as an agent on a net commission earned basis, as the Group does not assume any performance obligation post the confirmation of the issuance of the ticket to the customer. Revenue is recognized net of cancellations, refunds, discounts and taxes. 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. The revenue from the sale of tours and packages and hotel reservations is recognized on the customer’s departure and check-in dates, respectively. Cancellations, if any, do not impact revenue recognition since revenue is recognized upon the availment of services by the customer. The Company provides loyalty programs under which participating customers earn loyalty points on current transactions that can be redeemed for future qualifying transactions. Revenue is allocated between the loyalty programme and the other components of the sale when such loyalty programs are offered as concessional offers. The amount allocated to such loyalty programme is deferred, and is recognized as revenue when the Group fulfills its obligations to supply the discounted products/services under the terms of the programme or when it is no longer probable that the points under the programme will be redeemed. Further, when loyalty programmes are run as part of the Group’s customer inducement / acquisition activities with the intent of acquiring customers and promoting transactions across various booking platforms, the related cost for providing discounted products/services is recognized as marketing and sales promotion expense instead of as deferral of revenue.
Marketing and Sales Promotion Costs	(m) 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 advertising on websites, television, print formats, search engine marketing, and any other media cost. 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, which when incurred were recorded as marketing and sales promotion costs before April 1, 2018. Post adoption of IFRS 15 from April 1, 2018, such customer inducement costs for acquiring customers and promoting transactions across various booking platforms such as upfront cash incentives and select loyalty programs cost, when incurred 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	(n) Leases The Group has applied IFRS 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under IAS 17 and IFRIC 4. The effect of initially applying IFRS 16 is described in note 4. Policy applicable from April 1, 2019 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 uses the definition of a lease in IFRS 16. This policy is applied to contracts entered into, on or after April 1, 2019. 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 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 measured at amortised cost using the effective interest method. It 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. 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. Policy applicable before April 1, 2019 i) Accounting for Finance Leases On initial recognition, assets held under finance leases are recorded as property, plant and equipment and the related liability is recognized under borrowings. At inception of the lease, finance leases are recorded at amounts equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments. Minimum lease payments under finance leases are apportioned between finance expense and reduction of the outstanding liability. The finance expense is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. ii) Accounting for Operating Leases Payments made under operating leases are recognized as an expense on a straight-line basis over the lease term. Lease incentives received are recognized as a reduction of the lease expense, over the term of the lease.
Finance Income and Costs	(o) Finance Income and Costs Finance income comprises interest income on funds invested, foreign currency gains (net) and change in financial liability. Finance costs comprise interest expense on borrowings, foreign currency losses (net), change in financial liability, impairment losses recognized on financial assets, including trade and other receivables and cost related to public offerings. 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: • the gross carrying amount of the financial asset; or • the amortised cost of the financial liability. Foreign currency gains and losses are reported on a net basis.
Income Taxes	(p) Income Taxes Income tax expense comprises current and deferred taxes. Current and deferred tax expense 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 (loss). 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 that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries, associates to the extent that 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. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously. A deferred tax asset is recognized 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. In determining the amount of current and deferred tax, the Group takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Company to change its judgement regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made.
Earnings (Loss) Per Share	(q) 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).
Operating Segments	( r ) 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 leadership team, 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 7). 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 being recognized on a net basis as an agent on the date of check in except where the Group has pre-booked the hotel room nights for an anticipated future demand from the travelers and assumes the risk of not utilising the available hotel room nights, income from the sale of such hotel room nights is accounted on gross basis.Segment revenue of air ticketing segment is measured on a net basis except where the Group has procured in advance coupons of airline tickets for an anticipated future demand from travelers and assumes the risk of not utilising the coupons, income from the sale of such airline tickets is accounted on gross basis. Segment revenue of bus ticketing segment is measured on a net basis as an agent on the date of journey. 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. For the purposes of the CODM review, the measure of segment revenue defined as “Adjusted Margin” (which includes adding back certain customer inducement costs reported as a reduction of revenue) as reduced by service cost is a key performance indicator, which is sufficient to assess performance and make resource allocation decisions. 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. Segment assets do not include property, plant and equipment, goodwill, intangible assets, trade and other receivables, contract assets, term deposits, tax assets, corporate assets, other current assets and other non-current assets as they cannot be allocated to segments and are not reviewed by the CODM. Segment liabilities do not include trade and other payables, contract liabilities, employee benefits, accrued expenses, deferred revenue, loans and borrowings and other liabilities as they cannot be allocated to segments and are not reviewed by the CODM.
New Accounting Standards and Interpretations Not Yet Adopted	( s ) New Accounting Standards and Interpretations Not Yet Adopted Amendment to IFRS 3 Business Combinations : In October 2018, the IASB issued amendments to the definition of a business in IFRS 3 Business Combinations. The amendments clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition. The amendment also introduces an optional concentration test that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2020, although early adoption is permitted. The Group does not expect the amendment to have any material impact on its evaluation of materiality in relation to its financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Estimated Useful Lives of Assets on Depreciation Calculated	The estimated useful lives of assets 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, whichever is shorter.
Summary of Estimated Useful Lives of Assets on Amortization of Assets Other than Goodwill Calculated	The estimated useful lives 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

Change in Significant Account_2

Change in Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Voluntary Change In Accounting Policy [Line Items]
Summary of Measuring Lease Liabilities for Leases Classified as Operating Leases, Discounted Lease Payments Using Incremental Rate of Borrowing Rate	Particulars Amount Operating lease commitments as at March 31, 2019 as disclosed in Group's consolidated financial statements 38,313 Operating lease commitments as at March 31, 2019 discounted using the incremental borrowing rate as at April 1, 2019 recognised as lease liabilities 24,877
IFRS 16 [Member]
Disclosure Of Voluntary Change In Accounting Policy [Line Items]
Impact of Adoption to IFRS 16 on Opening Balances of Additional Right-of-use Assets and Additional Lease Liabilities	Impact of adopting IFRS 16 on opening balances Right-of-use assets presented in property, plant and equipment- buildings (right-of-use) (net off deferred rent liabilities of USD 2,195 and inclusive of prepaid lease rentals of USD 2,312) 24,994 Lease liabilities 24,877

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Mar. 31, 2020
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 2018 2019 2020 2018 2019 2020 2018 2019 2020 2018 2019 2020 2018 2019 2020 Consolidated revenue 167,391 166,714 174,361 439,963 237,524 235,814 50,932 53,745 65,009 16,970 28,028 36,345 675,256 486,011 511,529 Add: Customer inducement costs recorded as a reduction of revenue* 34,673 68,632 75,779 43,068 274,915 265,706 — 13,950 17,688 — 861 1,985 77,741 358,358 361,158 Less: Service cost** — 1,193 420 169,347 160,824 141,404 6,530 8,870 7,060 — 58 383 175,877 170,945 149,267 Adjusted Margin 202,064 234,153 249,720 313,684 351,615 360,116 44,402 58,825 75,637 16,970 28,831 37,947 577,120 673,424 723,420 Other income 435 220 1,063 Personnel expenses (114,157 ) (113,567 ) (129,836 ) Marketing and sales promotion expenses (451,818 ) (192,080 ) (166,603 ) Customer inducement costs recorded as a reduction of revenue* (77,741 ) (358,358 ) (361,158 ) Certain loyalty program costs related to "All other segments"** — (2,467 ) (5,053 ) Other operating expenses (120,566 ) (133,295 ) (185,401 ) Depreciation, amortization and impairment (32,712 ) (26,817 ) (33,682 ) Impairment of goodwill — — (272,160 ) Finance income 5,189 6,459 3,362 Finance costs (3,901 ) (11,329 ) (21,433 ) Impairment in respect of an equity-accounted investee — (9,926 ) — Share of loss of equity- accounted investees (1,998 ) (887 ) (65 ) Loss before tax (220,149 ) (168,623 ) (447,546 ) * For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived 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 adding back service cost. ** Certain loyalty program costs excluded from service cost amounting to USD 5,053 (March 31, 2019: 2,467 and March 31, 2018: Nil) for “All other segments”.
Summary of Geographical Segments	In presenting information on the basis of geographical segments, segment revenue is based on the geographical location of customers. Segment 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 2018 2019 2020 2019 2020 India 647,077 453,912 490,861 1,110,600 786,770 United States 113 647 536 7 112 South East Asia 10,888 20,145 10,324 5,504 4,876 Europe 6,972 4,811 3,998 — — Others 10,206 6,496 5,810 218 520 Total 675,256 486,011 511,529 1,116,329 792,278 * 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, 2020
Bitla Software Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Consideration Transferred	The purchase consideration comprised of the following: Cash consideration 11,942 Total consideration transferred 11,942
Summary of Purchase Price allocation	The purchase price has been allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 49 Intangible assets 6,066 Other non-current assets 22 Current assets and liabilities, net (including cash and cash equivalents of USD 691) 464 Employee benefits (57 ) Deferred tax liabilities (1,317 ) Right to receive equity stake in a travel entity 411 Total identifiable net assets acquired 5,638 Goodwill 6,304 Total purchase price 11,942
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price allocation	The purchase price has been allocated based on management’s estimates and an independent appraisal of fair values as follows: Property, plant and equipment 1,449 Intangible assets 6,792 Other non-current assets 107 Current assets and liabilities, net (including cash and cash equivalents of USD 69) 2,644 Other non-current liabilities (738 ) Deferred tax liabilities (1,890 ) Total identifiable net assets acquired 8,364 Non-controlling interest (4,098 ) Goodwill 10,433 Total purchase price 14,699

Investment in Equity-Accounte_2

Investment in Equity-Accounted Investees (Tables)	12 Months Ended
	Mar. 31, 2020
Equity Method Investments [Abstract]
Summary of Financial Information for Individually Immaterial Associates	The Group has interests in a number of individually immaterial associates. The following table analyses, in aggregate the carrying amount of interests and share of loss in these associates. As at March 31 Particulars 2019 2020 Carrying amount of interests in associates 5,244 5,363 For the year ended March 31 Particulars 2018 2019 2020 Company's share of loss in associates (1,998 ) (887 ) (65 )

Other Investments (Tables)

Other Investments (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Investments [Abstract]
Schedule of Investment	As at March 31 Particulars 2019 2020 Investment in equity and other securities 5,662 3,683 Total 5,662 3,683

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2020
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 2019 2020 Receivables, which are included in ‘Trade and other receivables’ 46,818 46,814 Contract assets 313 — Contract liabilities 70,335 34,912 Non-current 84 1,548 Current 70,251 33,364 Total contract liabilities 70,335 34,912
Schedule of Changes in Contract Assets	Changes in contract assets are as follows: As at March 31 2019 2020 Balance at the beginning of the year 221 313 Revenue recognised during the year 313 — Invoices raised during the year (206 ) (307 ) Translation exchange difference (15 ) (6 ) Balance at the end of the year 313 —

Other Revenue (Tables)

Other Revenue (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Revenue [Abstract]
Schedule of Other Revenue	For the year ended March 31 Particulars 2018 2019 2020 Facilitation fee 14,588 20,410 20,608 Brand alliance fees — 2,641 621 Advertising revenue 981 781 4,495 Commission on rail reservation 503 700 2,021 Miscellaneous 898 3,496 8,600 Total 16,970 28,028 36,345

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Income [Abstract]
Summary of Other Income	For the year ended March 31 Particulars 2018 2019 2020 Gain on disposal of an equity-accounted investee — — 700 Excess provision written back 96 167 363 Net gain on disposal of property, plant and equipment — 53 — Others 339 — — Total 435 220 1,063

Personnel Expenses (Tables)

Personnel Expenses (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Personnel Expenses [Abstract]
Summary of Personnel Expense	For the year ended March 31 Particulars 2018 2019 2020 Wages, salaries and other employees benefits 62,303 66,358 78,988 Contributions to defined contribution plans 3,055 3,068 3,890 Expenses related to defined benefit plans 868 1,122 1,598 Equity-settled share based payment 44,716 39,745 41,487 Employee welfare expenses 3,215 3,274 3,873 Total 114,157 113,567 129,836

Other Operating Expenses (Table

Other Operating Expenses (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Operating Expense [Abstract]
Summary of Other Operating Expenses	For the year ended March 31 Particulars 2018 2019 2020 Payment gateway and other charges 50,597 56,589 59,241 Outsourcing expenses 26,158 24,335 32,899 Travelling and conveyance 3,105 3,586 4,271 Communication 5,288 5,339 6,525 Repairs and maintenance 5,300 5,303 5,905 Rent 7,701 6,581 — Legal and professional* 7,894 7,975 9,670 Website hosting charges 6,771 11,228 20,165 Provision for litigations — — 30,800 Net loss on disposal of property, plant and equipment 70 — 19 Intangible assets written off 356 — — Miscellaneous expenses 7,326 12,359 15,906 Total 120,566 133,295 185,401 Notes: * Includes USD 144 towards cost related to share based payment for the year ended March 31, 2020 (March 31, 2019: USD 288 and March 31, 2018: 144).

Depreciation, Amortization an_2

Depreciation, Amortization and Impairment (Tables)	12 Months Ended
	Mar. 31, 2020
Depreciation Amortisation And Impairment Expense [Abstract]
Schedule of Depreciation, Amortization and Impairment	For the year ended March 31 Particulars 2018 2019 2020 Depreciation* 4,357 3,895 9,347 Amortization 25,481 22,922 24,335 Impairment of intangible assets 2,874 — — Total 32,712 26,817 33,682 Notes: * Upon adoption of IFRS 16, the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,17 and 19)

Finance Income and Costs (Table

Finance Income and Costs (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Finance Income Expense [Abstract]
Schedule of Finance Income and Costs	For the year ended March 31 Particulars 2018 2019 2020 Recognized in profit or loss Interest income on term deposits 4,503 4,876 2,845 Change in fair value of financial asset — — 30 Other interest income 686 1,583 487 Finance income 5,189 6,459 3,362 Interest expense on financial liabilities measured at amortised cost 422 299 157 Change in financial liability — — 1,421 Net foreign exchange loss 2,386 9,783 13,734 Impairment loss on trade and other receivables 604 816 1,563 Interest expense on lease liabilities* — — 2,731 Finance and other charges 489 431 1,827 Finance costs 3,901 11,329 21,433 Net finance income (costs) recognized in profit or loss 1,288 (4,870 ) (18,071 ) Notes: * Upon adoption of IFRS 16 the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,16 and 19)

Income Tax Benefit (Expense) (T

Income Tax Benefit (Expense) (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Income Tax [Abstract]
Schedule of Income Tax Benefit (Expense)	Income tax recognised in profit or loss For the year ended March 31 Particulars 2018 2019 2020 Current tax expense Current period (135 ) (60 ) (349 ) Current tax expense (135 ) (60 ) (349 ) Deferred tax benefit (expense) Origination and reversal of temporary differences (1,231 ) 7,156 14,844 Change in unrecognized deductible temporary differences 620 (6,385 ) (14,700 ) Utilization of previously unrecognised tax losses 655 29 159 Utilization of previously recognized tax losses — — 75 Deferred tax benefit (expense) 44 800 378 Total (91 ) 740 29
Schedule of Income Tax Recognized in Other Comprehensive Income (Loss)	Income Tax Recognized in Other Comprehensive Income (loss) For the year ended March 31 2018 2019 2020 Particulars Before tax Tax (expense) benefit Net of tax Before tax Tax (expense) benefit Net of tax Before tax Tax (expense) benefit Net of tax Foreign currency translation differences on foreign operations (1,915 ) — (1,915 ) (72,919 ) — (72,919 ) (73,252 ) — (73,252 ) Net change in fair value of available-for-sale financial assets 2,280 — 2,280 — — — — — — Equity instruments at FVOCI - net change in fair value — — — (508 ) — (508 ) (1,979 ) — (1,979 ) Remeasurement of defined benefit (asset) liability (422 ) — (422 ) (585 ) — (585 ) (346 ) — (346 ) Total (57 ) — (57 ) (74,012 ) — (74,012 ) (75,577 ) — (75,577 )
Schedule of Reconciliation of Effective Tax Rate	Reconciliation of Effective Tax Rate For the Year Ended March 31 Particulars 2018 2019 2020 Loss for the year (220,240 ) (167,883 ) (447,517 ) Income tax benefit (expense) (91 ) 740 29 Loss before tax (220,149 ) (168,623 ) (447,546 ) Income tax benefit using the Company's domestic tax rate 15.00 % 33,020 14.99 % 25,285 15.00 % 67,130 Effect of tax rates in foreign jurisdictions 13.90 % 30,611 13.19 % 22,238 2.84 % 12,702 Non deductible expenses 0.81 % (1,781 ) 1.39 % (2,338 ) 9.52 % (42,601 ) Tax exempt income 0.28 % 622 0.42 % 709 0.09 % 383 Reduction in tax rate — — — — 0.05 % 227 Utilization of previously unrecognised tax losses 0.30 % 655 0.02 % 29 0.04 % 159 Utilization of previously recognized tax losses — — — — 0.02 % 75 Current year losses for which no deferred tax asset was recognized 29.00 % (63,833 ) 23.03 % (38,830 ) 5.21 % (23,338 ) Change in unrecognised temporary differences 0.28 % 620 3.79 % (6,385 ) 3.28 % (14,700 ) Others 0.00 % (5 ) 0.02 % 32 0.00 % (8 ) (91 ) 740 29

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Property Plant And Equipment [Abstract]
Summary of Property Plant and Equipment	Particulars Land Building (Owned) Buildings (Right-of-use) # Computers Furniture and Fixtures Office Equipment Motor Vehicles Leasehold Improvements Capital Work- in-Progress Total Cost Balance as at April 1, 2018 — — — 15,438 871 1,935 1,401 6,372 50 26,067 Acquisitions through business combination — — — 32 6 10 1 — — 49 Reclassification from assets held for sale* 845 509 — — — — — — — 1,354 Additions — — — 2,036 110 149 335 782 41 3,453 Disposals — — — (644 ) (18 ) (29 ) (155 ) (169 ) — (1,015 ) Effect of movements in foreign exchange rates 34 20 — (948 ) (52 ) (113 ) (85 ) (402 ) (2 ) (1,548 ) Balance as at March 31, 2019 879 529 — 15,914 917 1,952 1,497 6,583 89 28,360 Transition Impact of IFRS 16 # — — 24,994 — — — — — — 24,994 Balance as at April 1, 2019 879 529 24,994 15,914 917 1,952 1,497 6,583 89 53,354 Acquisitions through business combination — — 945 14 191 93 71 135 — 1,449 Additions # — — 3,974 — — — — — — 3,974 Additions — — — 1,903 79 319 864 623 5 3,793 Disposals — — — (1,287 ) (15 ) (183 ) (526 ) (100 ) — (2,111 ) Effect of movements in foreign exchange rates (26 ) (16 ) (1,571 ) (1,143 ) (79 ) (134 ) (127 ) (499 ) (4 ) (3,599 ) Balance as at March 31, 2020 853 513 28,342 15,401 1,093 2,047 1,779 6,742 90 56,860 — Accumulated depreciation Balance as at April 1, 2018 — — — 9,126 257 929 741 1,324 — 12,377 Reclassification to assets held for sale* — 203 — — — — — — — 203 Depreciation for the year — 223 — 2,243 153 388 248 640 — 3,895 Disposals — — — (591 ) (7 ) (24 ) (130 ) (154 ) — (906 ) Effect of movements in foreign exchange rates — 13 — (539 ) (13 ) (50 ) (44 ) (75 ) — (708 ) Balance as at March 31, 2019 — 439 — 10,239 390 1,243 815 1,735 — 14,861 Balance as at April 1, 2019 — 439 — 10,239 390 1,243 815 1,735 — 14,861 Depreciation for the year — 60 — 2,349 208 332 331 783 — 4,063 Depreciation for the year (Impact of IFRS 16) # — — 5,284 — — — — — — 5,284 Disposals — — — (1,201 ) (5 ) (168 ) (499 ) (99 ) — (1,972 ) Effect of movements in foreign exchange rates — (17 ) (272 ) (762 ) (37 ) (83 ) (48 ) (154 ) — (1,373 ) Balance as at March 31, 2020 — 482 5,012 10,625 556 1,324 599 2,265 — 20,863 Carrying amounts As at April 1, 2018 — — — 6,312 614 1,006 660 5,048 50 13,690 As at March 31, 2019 879 90 — 5,675 527 709 682 4,848 89 13,499 As at April 1, 2019 (after impact of IFRS 16) # 879 90 24,994 5,675 527 709 682 4,848 89 38,493 As at March 31, 2020 853 31 23,330 4,776 537 723 1,180 4,477 90 35,997 * During the year ended March 31, 2019, the criteria for held for sale is no longer met, consequently the Company has reclassified the assets held for sale to property, plant and equipment. # Upon adoption of IFRS 16, the Group has recognised right-of-use assets and lease liabilities and also charged depreciation on these assets.

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Detailed Information About Intangible Assets And Goodwill [Line Items]
Summary of Intangible Assets and Goodwill	Particulars Goodwill Customer Relationship Non- Compete Brand / Trade Mark Technology Related Development Cost Software Capital Work- in-Progress Total Cost Balance as at April 1, 2018 1,004,354 3,632 470 151,067 51,244 7,092 3,647 1,221,506 Acquisitions through business combination 6,304 3,073 189 706 2,098 — — 12,370 Additions/Adjustment* — — — — 5,565 141 559 6,265 Effect of movements in foreign exchange rates (64,335 ) (188 ) (7 ) (9,100 ) (2,789 ) (435 ) (189 ) (77,043 ) Balance as at March 31, 2019 946,323 6,517 652 142,673 56,118 6,798 4,017 1,163,098 Balance as at April 1, 2019 946,323 6,517 652 142,673 56,118 6,798 4,017 1,163,098 Acquisitions through business combination 10,433 4,858 287 558 1,089 — — 17,225 Additions/Adjustment* — — — — 8,469 363 505 9,337 Disposals — — — — (1,635 ) (202 ) — (1,837 ) Effect of movements in foreign exchange rates (67,723 ) (704 ) (40 ) (9,506 ) (3,881 ) (475 ) (265 ) (82,594 ) Balance as at March 31, 2020 889,033 10,671 899 133,725 60,160 6,484 4,257 1,105,229 Accumulated amortization Balance as at April 1, 2018 9,625 1,277 463 26,857 27,491 5,643 2,633 73,989 Amortization for the year — 876 21 13,221 8,174 630 — 22,922 Effect of movements in foreign exchange rates — (18 ) (5 ) (983 ) (1,213 ) (342 ) (128 ) (2,689 ) Balance as at March 31, 2019 9,625 2,135 479 39,095 34,452 5,931 2,505 94,222 Balance as at April 1, 2019 9,625 2,135 479 39,095 34,452 5,931 2,505 94,222 Amortization for the year — 1,533 63 13,129 9,207 403 — 24,335 Impairment for the year 272,160 — — — — — — 272,160 Disposals — — — — (1,515 ) (205 ) — (1,720 ) Effect of movements in foreign exchange rates — (154 ) (12 ) (2,739 ) (2,298 ) (423 ) (132 ) (5,758 ) Balance as at March 31, 2020 281,785 3,514 530 49,485 39,846 5,706 2,373 383,239 Carrying amounts As at April 1, 2018 994,729 2,355 7 124,210 23,753 1,449 1,014 1,147,517 As at March 31, 2019 936,698 4,382 173 103,578 21,666 867 1,512 1,068,876 As at April 1, 2019 936,698 4,382 173 103,578 21,666 867 1,512 1,068,876 As at March 31, 2020 607,248 7,157 369 84,240 20,314 778 1,884 721,990 * Represents addition of USD 8,488 (March 31, 2019: USD 6,052) to capital work-in-progress, adjusted for amounts capitalized out of capital-work-in progress amounting to USD 7,983 (March 31, 2019: USD 5,493)
Summary of Goodwill Allocated to Acquired Subsidiaries Level	As at March 31 Particulars 2019 2020 ibibo Group - Go ibibo 782,375 447,712 ibibo Group - redBus 144,390 141,737 Other units without significant goodwill 9,933 17,799 Total 936,698 607,248
ibibo Group - Go ibibo [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 in use were as follows. As at March 31 Particulars 2019 2020 Discount rate (pre-tax) 19.6% 17.4% Discount rate (post-tax) 15.8% 15.5% Terminal value growth rate 3.5% 4.5% Revenue growth rate 17.5 - 21.8% (59.9)% - 147.1% EBITDA margin (5 years) (5.7)% - 43.0% (25.8)% - 30.4%
ibibo Group - redBus [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 in use were as follows: As at March 31 Particulars 2019 2020 Discount rate (pre-tax) 18.5% 20.1% Discount rate (post-tax) 15.5% 16.0% Terminal value growth rate 4.0% 4.0% Revenue growth rate 19.8% - 45.6% (24.2)% - 48.6% EBITDA margin (5 years) (0.4)% - 16.0% 1.33% - 23.1%

Tax Assets and Liabilities (Tab

Tax Assets and Liabilities (Tables)	12 Months Ended
	Mar. 31, 2020
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 2019 2020 Deductible temporary differences 34,703 39,963 Minimum alternate tax 644 — Tax loss carry forwards 196,731 164,590 Total 232,078 204,553
Summary of Recognized Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities are attributable to the following: As at March 31 Assets Liabilities Net Particulars 2019 2020 2019 2020 2019 2020 Intangible assets — — (30,002 ) (20,916 ) (30,002 ) (20,916 ) Trade and other receivables — 48 — — — 48 Employee benefits — 119 — — — 119 Other non-current liabilities — 5 — — — 5 Share based payments 115 228 — — 115 228 Tax loss carry forwards 29,286 18,739 — — 29,286 18,739 Deferred tax assets/ (liabilities) before set off 29,401 19,139 (30,002 ) (20,916 ) (601 ) (1,777 ) Set off (29,401 ) (19,139 ) 29,401 19,139 — — Net deferred tax assets/(liabilities) — — (601 ) (1,777 ) (601 ) (1,777 )
Summary of Movement in Deferred Tax Assets/(Liabilities)	Movement in deferred tax assets/(liabilities) during the year Particulars Balance as at April 1, 2018 Acquired in business combination Recognised in profit or loss Recognised in other comprehensive income Effects of movement in foreign exchange rates Balance as at March 31, 2019 Acquired in business combination Recognised in profit or loss Recognised in other comprehensive income Effects of movement in foreign exchange rates Balance as at March 31, 2020 Property, plant and equipment (390 ) — 362 — 28 — — — — — — Intangible assets (33,675 ) (1,688 ) 3,147 — 2,214 (30,002 ) (1,890 ) 9,110 — 1,866 (20,916 ) Trade and other receivables — — — — — — — 51 — (3 ) 48 Employee benefits — — — — — — — 66 — 53 119 Share based payments — — 115 — — 115 — 241 — (128 ) 228 Tax loss carry forwards 33,950 371 (2,824 ) — (2,211 ) 29,286 — (9,034 ) — (1,513 ) 18,739 Other non-current liabilities — — — — — — — (56 ) — 61 5 Total (115 ) (1,317 ) 800 — 31 (601 ) (1,890 ) 378 — 336 (1,777 )

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Trade And Other Receivables [Abstract]
Summary of Trade and Other Receivables	As at March 31 Particulars 2019 2020 Trade and other receivables, net 46,819 46,814 Due from employees 326 542 Security deposits, net 6,550 8,152 Interest accrued on term deposits 1,767 557 Total 55,462 56,065 Non-current 2,267 2,658 Current 53,195 53,407 Total 55,462 56,065

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Mar. 31, 2020
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	As at March 31 Particulars 2019 2020 Cash in hand 93 90 Funds in transit 45,108 4,631 Bank balances 132,789 113,477 Term deposits — 11,683 Total 177,990 129,881

Term Deposits (Tables)

Term Deposits (Tables)	12 Months Ended
	Mar. 31, 2020
Term Deposit [Abstract]
Schedule of Term Deposits	As at March 31 Particulars 2019 2020 Term deposits 134,133 38,030 Total 134,133 38,030 Non-current 139 207 Current 133,994 37,823 Total 134,133 38,030

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Mar. 31, 2020
Other Current Assets [Abstract]
Summary of Other Current Assets	As at March 31 Particulars 2019 2020 Advance to suppliers 67,268 49,565 Prepaid expenses 4,207 3,063 Prepaid lease rentals* 306 — Other assets# 1,351 800 Total 73,132 53,428 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19). # As at March 31, 2019, includes USD 411 towards right to receive equity stake in a travel entity acquired in business combination (refer note 8 (a))

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Mar. 31, 2020
Other Non Current Assets [Abstract]
Summary of Other Non-Current Assets	As at March 31 Particulars 2019 2020 Prepaid lease rentals* 2,006 — Prepaid expenses 267 131 Total 2,273 131 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19).

Capital and Reserves (Tables)

Capital and Reserves (Tables)	12 Months Ended
	Mar. 31, 2020
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 capital Share premium Number Share capital Share premium Balance as at April 1, 2018 59,343,426 31 651,576 42,638,206 21 1,309,115 Shares issued during the year on exercise of share based awards 960,418 — 16,627 — — — Balance as at March 31, 2019 60,303,844 31 668,203 42,638,206 21 1,309,115 Balance as at April 1, 2019 60,303,844 31 668,203 42,638,206 21 1,309,115 Shares issued during the year on exercise of share based awards 312,764 — 8,237 — — — Conversion of class B shares to ordinary shares 2,970,295 1 91,195 (2,970,295 ) (1 ) (91,195 ) Balance as at March 31, 2020 63,586,903 32 767,635 39,667,911 20 1,217,920 * Par value of USD 0.0005 per share

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Loss Per Share	The following is the reconciliation of the 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 loss per share for the year ended March 31, 2018, 2019 and 2020: For the year ended March 31 Particulars 2018 2019 2020 Loss attributable to ordinary shareholders (including Class B shareholders) (218,412 ) (167,759 ) (447,781 ) Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic loss per share 100,394,080 103,989,421 105,190,507 Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive loss per share 100,394,080 103,989,421 105,190,507 Loss per share (USD) Basic (2.18 ) (1.61 ) (4.26 ) Diluted (2.18 ) (1.61 ) (4.26 )

Loans and Borrowings (Tables)

Loans and Borrowings (Tables)	12 Months Ended
	Mar. 31, 2020
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 6 and 36. As at March 31 Particulars 2019 2020 Non-current liabilities Secured bank loans 474 698 Lease liabilities (refer note 4) — 20,915 Non-current portion of loans and borrowings 474 21,613 As at March 31 Particulars 2019 2020 Current liabilities Current portion of secured bank loans 233 333 Current portion of lease liabilities (refer note 4) — 3,638 Current portion of loans and borrowings 233 3,971
Schedule of Terms and Conditions of Outstanding Loans	Terms and conditions of outstanding loans are as follows: As at March 31, 2019 As at March 31, 2020 Particulars Currency Interest rate Year of maturity Original value Carrying amount Original value Carrying amount Secured bank loans INR 8%-11% 2019 - 2024 1,196 707 1,471 1,031 Lease liabilities (refer note 4) 10%-11% 2020 - 2028 — — 41,432 24,553
Summary of Changes in Cash Flows from Financing Activities	Changes in cash flows from financing activities Liabilities Particulars Lease liabilities Secured bank loans Total Balance as at April 1, 2017 — 749 749 Proceeds from bank loans — 281 281 Repayment of bank loans — (377 ) (377 ) Interest accrued — 76 76 Interest paid — (76 ) (76 ) Effect of change in foreign exchange rates — (1 ) (1 ) Balance as at March 31, 2018 — 652 652 Proceeds from bank loans — 336 336 Repayment of bank loans — (239 ) (239 ) Interest accrued — 50 50 Interest paid — (50 ) (50 ) Effect of change in foreign exchange rates — (42 ) (42 ) Balance as at March 31, 2019 — 707 707 Impact due to initial application of IFRS 16 24,877 — 24,877 Restated balance as at April 1, 2019 24,877 707 25,584 Proceeds from bank loans — 702 702 Repayment of bank loans — (316 ) (316 ) Acquired through business combination 945 9 954 Additions to lease liabilities 3,974 — 3,974 Payment of lease liabilities (6,212 ) — (6,212 ) Interest accrued 2,731 61 2,792 Interest paid — (61 ) (61 ) Effect of change in foreign exchange rates (1,762 ) (71 ) (1,833 ) Balance as at March 31, 2020 24,553 1,031 25,584

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Mar. 31, 2020
Other Current Liabilities [Abstract]
Summary of Other Current Liabilities	As at March 31 Particulars 2019 2020 Statutory liabilities 11,304 5,688 Deferred rent liabilities* 83 — Employee related payables 5,932 7,066 Refund due to customers 5,551 22,558 Deferred income 246 236 Other liabilities (related to business combination) (refer note 8 (b)) — 5,441 Total 23,116 40,989 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Other Non- current Liabilities

Other Non- current Liabilities (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Non Current Liabilities [Abstract]
Schedule of Other Non-current Liabilities	As at March 31 Particulars 2019 2020 Deferred rent liabilities* 2,112 — Deferred income 288 295 Other liabilities (related to business combination) (refer note 8 (b)) — 9,480 Total 2,400 9,775 * Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Employee Benefit Plan [Abstract]
Summary of Employee Benefits	As at March 31 Particulars 2019 2020 Net defined benefit liability 3,424 4,834 Other long term employee benefit (liability for compensated absences) 1,365 1,501 Total employee benefit liabilities 4,789 6,335 As at March 31 Particulars 2019 2020 Present Value of unfunded obligation 3,424 4,834 Total 3,424 4,834
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 obligation Fair value of plan assets Net defined benefit liability 2019 2020 2019 2020 2019 2020 Balance as at April 1 2,994 4,269 (536 ) (845 ) 2,458 3,424 Acquired through business combination 42 281 — (167 ) 42 114 Included in profit or loss Current service cost 646 930 — — 646 930 Past service cost 332 432 — — 332 432 Interest cost (income) 189 302 (45 ) (66 ) 144 236 1,167 1,664 (45 ) (66 ) 1,122 1,598 Included in other comprehensive income Remeasurement loss (gain) : -Actuarial loss (gain) arising from : -demographic assumptions 6 — — — 6 — -financial assumptions 69 (72 ) — — 69 (72 ) -experience adjustment 523 314 — — 523 314 -Return on plan assets excluding interest income — — (13 ) 104 (13 ) 104 598 242 (13 ) 104 585 346 Effects of movement in exchange rates (186 ) (406 ) 32 66 (154 ) (340 ) Other Contribution by employer — — (416 ) (26 ) (416 ) (26 ) Benefits paid (346 ) (381 ) 133 99 (213 ) (282 ) Balance as at March 31 4,269 5,669 (845 ) (835 ) 3,424 4,834 As at March 31 Net defined benefit liability represented by: 2019 2020 MMT India 2,895 3,465 GI India 427 1,104 Bitla 102 104 Q2T - 161
Summary of Actuarial Assumptions	Principal actuarial assumptions are given below: As at March 31 Particulars 2019 2020 Discount rate (per annum) 6.80 % 5.70%-6.40% Future salary growth (per annum) 11.00 % 5.00%-11.00% Withdrawal rate 25.00 % 25.00 % Retirement age (years) 58-60 58-65
Disclosure of Plan Assets	Plan assets comprise the following: As at March 31 Particulars 2019 2020 Funds managed by the insurer 100 % 100 %
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 March 31, 2019 For the year ended March 31, 2020 Increase Decrease Increase Decrease Discount rate (1% movement) (164 ) 178 (251 ) 274 Future salary growth (1% movement) 165 (156 ) 276 (260 ) Withdrawal rates (10% movement) (323 ) 729 (636 ) 1,240

Share Based Payment (Tables)

Share Based Payment (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Summary of Number and Weighted Average Exercise Price of Share Options	The number and weighted average exercise price of share options under MMT ESOP plan are as follows: Weighted Average Exercise Price per share (USD) Number of Options Weighted Average Exercise Price per share (USD) Number of Options Weighted Average Exercise Price per share (USD) Number of Options For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 1.14 333,121 1.28 261,410 1.98 17,839 Exercised during the year 0.63 (71,711 ) 1.23 (243,571 ) — — Outstanding at the end of the year 1.28 261,410 1.98 17,839 1.98 17,839 Exercisable at the end of the year 1.28 261,410 1.98 17,839 1.98 17,839
Summary of Measurement Used to Determine Fair Values of ESOPS	Inputs for Measurement of Grant Date Fair Values of ESOPS For the Year Ended March 31 Fair value of ESOP and assumptions 2020 Share price at grant date (USD) 2,302 Fair value at grant date (USD) 722 - 1,014 Exercise price (USD) 2,229 Expected volatility 43.8% - 49.0% Expected term 3-5 years Expected dividends — Risk-free interest rate 1.5 %
Summary of Number and Weighted Average Exercise Price of Employee Stock Options under Bona Vita ESOP	The number and weighted average exercise price of Employee stock options under the Bona Vita ESOP Plan are as follows: Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 0.0154 21,711 0.0154 21,955 0.0154 13,664 Granted during the year 0.0154 11,789 — — — — Forfeited and expired during the year 0.0154 (11,545 ) 0.0154 (8,291 ) 0.0141 (9,117 ) Exercised during the year — — — — 0.0141 (4,547 ) Outstanding at the end of the year 0.0154 21,955 0.0154 13,664 — — Exercisable at the end of the year 0.0154 11,370 0.0154 13,664 — —
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 grants under Share Incentive Plan are given below: Grant details Number of instruments Vesting conditions Contractual life of RSUs RSUs granted during the year ended March 31, 2018 690,757 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2019 1,325,531 Refer notes 4 – 8 years RSUs granted during the year ended March 31, 2020 1,334,759 Refer notes 4 – 8 years
Summary of Number and Weighted Average Exercise Price under Share Incentive Plan	The number and weighted average exercise price of RSUs under the share incentive plan are as follows: Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards Weighted Average Exercise Price per share (USD) Number of Awards For the Year Ended March 31 Particulars 2018 2018 2019 2019 2020 2020 Outstanding at beginning of the year 0.0005 6,367,186 0.0005 5,433,399 0.0005 5,734,826 Granted during the year 0.0005 690,757 0.0005 1,325,531 0.0005 1,334,759 Forfeited and expired during the year 0.0005 (559,023 ) 0.0005 (307,257 ) 0.0005 (319,399 ) Exercised during the year 0.0005 (1,065,521 ) 0.0005 (716,847 ) 0.0005 (312,764 ) Outstanding at the end of the year 0.0005 5,433,399 0.0005 5,734,826 0.0005 6,437,422 Exercisable at the end of the year 0.0005 1,313,158 0.0005 1,650,767 0.0005 2,812,252
Employee Stock Options [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 grants under this Share Incentive Plan are given below: Grant details Number of instruments Vesting conditions Contractual life of ESOPs ESOPs granted during the year ended March 31, 2020 21,588 Refer notes 4 – 7 years
Summary of Number and Weighted Average Exercise Price under Share Incentive Plan	The number and weighted average exercise price of ESOPs under share incentive plan are as follows: Weighted Average Exercise Price per ESOP (USD) Number of Awards For the Year Ended March 31 Particulars 2020 2020 Outstanding at beginning of the year — — Granted during the year 2,229 21,588 Outstanding at the end of the year 2,229 21,588 Exercisable at the end of the year — —

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Trade And Other Payables [Abstract]
Summary of Trade and Other Payables	As at March 31 Particulars 2019 2020 Other trade payables 69,204 21,018 Accrued expenses 41,766 49,729 Total 110,970 70,747

Provision (Tables)

Provision (Tables)	12 Months Ended
	Mar. 31, 2020
Provisions [Abstract]
Summary of Provisions	As at March 31 Particulars 2019 2020 Provision for litigations - 30,800 Total - 30,800

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of 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 2019 2020 Contract assets 313 — Trade and other receivables 55,462 56,065 Term deposits 134,133 38,030 Cash and cash equivalents (except cash in hand) 177,897 129,791 Total 367,805 223,886 The maximum exposure to credit risk for trade and other receivables and contract assets at the reporting date by geographic region was: As at March 31 Particulars 2019 2020 India 45,495 48,758 Thailand 4,550 3,901 Malaysia 419 318 Singapore 1,542 562 Others 3,769 2,526 Total 55,775 56,065 The maximum exposure to credit risk for trade and other receivables, term deposits and contract assets at the reporting date by type of counterparty was: As at March 31 Particulars 2019 2020 Airlines 19,147 16,564 Retail customers 3,861 3,145 Corporate customers 23,724 26,625 Deposit with hotels and others 6,550 8,152 Term deposits with bank 134,133 38,030 Others 2,493 1,579 Total 189,908 94,095
Summary of Age of Trade and Other Receivables and Term Deposits	The age of trade and other receivables, term deposits, security deposits and contract assets at the reporting date was: As at March 31 2019 2020 Particulars Gross Impairment Gross Impairment Not past due 168,901 — 58,418 — Past due 0-30 days 7,934 — 14,834 — Past due 30-120 days 9,045 — 13,531 — More than 120 days 5,879 1,851 10,205 2,893 Total 191,759 1,851 96,988 2,893
Summary of Movement in Allowance for Doubtful Debts in Respect of Trade and Other Receivables	The movement in the allowance for impairment in respect of trade and other receivables during the year was as follows: For the year ended March 31 Particulars 2019 2020 Balance at the beginning of the year 1,579 1,851 Allowance for impairment 816 1,563 Amounts written off against the allowance (451 ) (346 ) Effects of movement in exchange rate (93 ) (175 ) Balance at the end of the year 1,851 2,893
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, 2019 Non-derivative financial liabilities Carrying amount Contractual cash flows* 6 months or less 6 -12 months 1 -2 years 2 -5 years More than 5 years Secured bank loans 707 (820 ) (151 ) (135 ) (232 ) (301 ) (1 ) Trade and other payables 110,970 (110,970 ) (110,970 ) — — — — Refund due to customers 5,551 (5,551 ) (5,551 ) — — — — Total 117,228 (117,341 ) (116,672 ) (135 ) (232 ) (301 ) (1 ) Notes: * Represents undiscounted cash flows of interest and principal As at March 31, 2020 Non-derivative financial liabilities (including hybrid financial liabilities) Carrying amount Contractual cash flows* 6 months or less 6 -12 months 1 -2 years 2 -5 years More than 5 years Lease liabilities 24,553 (35,539 ) (3,236 ) (2,779 ) (4,978 ) (12,463 ) (12,083 ) Secured bank loans 1,031 (1,188 ) (207 ) (205 ) (371 ) (405 ) — Trade and other payables 70,747 (70,747 ) (70,747 ) — — — — Other liabilities (related to business combination) 14,921 (16,710 ) (5,570 ) — (5,570 ) (5,570 ) — Refund due to customers 22,558 (22,558 ) (22,558 ) — — — — Total 133,810 (146,742 ) (102,318 ) (2,984 ) (10,919 ) (18,438 ) (12,083 ) Notes: * Represents undiscounted cash flows of interest and principal
Summary of Currency Risk	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 2019 2020 Trade and other receivables 2,615 1,403 Trade and other payables (144,478 ) (168,676 ) Cash and cash equivalents 6,802 605 Net exposure (135,061 ) (166,668 ) The following significant exchange rates applied during the year: Average exchange rate per unit Reporting date rate per unit As at March 31 USD 2018-19 2019-20 2019 2020 INR 1 0.0144 0.0141 0.0144 0.0134
Sensitivity Analysis of Exchange Rate	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 March 31 Particulars 2019 2020 10% strengthening of USD against INR (12,863 ) (15,152 )
Summary of Interest-Bearing Financial instruments	At the reporting date the interest rate profile of the Group’s interest-bearing financial instruments was as follows: As at March 31 Particulars 2019 2020 Fixed rate instruments Financial assets Term deposits 134,133 38,030 Financial liabilities Secured bank loans (707 ) (1,031 ) 133,426 36,999
Summary of Fair Values of Financial Assets and Liabilities	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, 2019 As at March 31, 2020 Carrying amount Fair value Carrying amount Fair value Financial assets measured at fair value Other investments - equity securities (FVOCI) 5,563 5,563 3,584 3,584 Right to receive equity stake in a travel entity (FVTPL) 411 411 — — 5,974 5,974 3,584 3,584 Financial assets not measured at fair value (Amortised cost) Trade and other receivables 55,462 55,462 56,065 56,065 Term deposits 134,133 134,133 38,030 38,030 Cash and cash equivalents 177,990 177,990 129,881 129,881 Other investments - other securities 99 99 99 99 367,684 367,684 224,075 224,075 Financial liabilities measured at fair value — — 14,921 14,921 Other liabilities (related to business combination) — — 14,921 14,921 Financial liabilities not measured at fair value (Other financial liabilities) Secured bank loans 707 707 1,031 1,031 Lease liabilities — — 24,553 24,553 Trade and other payables 110,970 110,970 70,747 70,747 Refund due to customers 5,551 5,551 22,558 22,558 117,228 117,228 118,889 118,889
Summary of Financial Instruments Carried at Fair Value	As at March 31, 2020 Particulars Level 1 Level 2 Level 3 Total Other investments — — 3,584 3,584 Total Assets — — 3,584 3,584 Other liabilities (related to business combination) — — 14,921 14,921 Total Liabilities — — 14,921 14,921 As at March 31, 2019 Particulars Level 1 Level 2 Level 3 Total Other investments — — 5,563 5,563 Right to receive equity stake in travel entity — — 411 411 Total Assets — — 5,974 5,974
Summary of Reconciliation Fair Value Measurements in Level 3 of Fair Value Hierarchy	The following tables shows a reconciliation from the beginning balances to the ending balances for fair value measurement in Level 3 of the fair value hierarchy: As at March 31, 2020 Particulars Other liabilities (related to business combination) Other investments Right to receive equity stake in a travel entity Opening balances — 5,563 411 Acquired in business combination 14,550 — — Total gains and losses recognized in: —profit or loss 1,421 — 30 —other comprehensive income -net change in fair value — (1,979 ) — -effect of movements in foreign exchange rates (1,050 ) — — Settlement by issuance of shares (refer note 25) — — (441 ) Closing balances 14,921 3,584 — As at March 31, 2019 Particulars Other investments Receivable from related party Right to receive equity stake in a travel entity Opening balances 6,071 17,100 — Acquired through business combination — — 411 Total gains and losses recognized in: —profit or loss — 1 — —other comprehensive income (loss) -net change in fair value (508 ) — — Amount received — (17,101 ) — Closing balances 5,563 — 411
Summary of Financial Instruments Measured at Fair Value	Financial Instruments measured at fair value: Type Valuation technique Significant unobservable inputs Inter- relationship between significant unobservable inputs and fair value measurement Other investments - equity securities Discounted cash flows: The valuation model considers the present value of expected free cash flows, discounted using a risk adjusted discount rate. Forecast annual revenue growth rate : (47%) - 50% (March 31, 2019: 20% - 50%) Forecast EBITDA margin: (13%) - 26% (March 31, 2019: (12%) - 25%) Risk adjusted discount rate: 17.0% (March 31, 2019: 17.0%) The estimated fair value would increase (decrease) if : - the annual revenue growth rate were higher (lower) - the EBITDA margin were higher (lower) - the risk adjusted discount rate was lower (higher) Other liabilities (related to business combination) 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, 2020: USD 16,710. Risk-adjusted discount rate March 31, 2020: 10.20%. The estimated fair value would increase (decrease) if: – the expected cash flows were higher (lower); – the risk-adjusted discount rate were lower (higher). Right to receive equity stake in a travel entity Market approach model: The valuation model considers revenue multiple of comparative company Revenue multiple : (March 31, 2019: 4.89) The estimated fair value would increase (decrease) if : the revenue multiple were higher (lower)
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
Summary of Sensitivity Analysis for Other Investments	For the fair values of other investments, 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 March 31, 2020 Other Comprehensive Income Increase Decrease Annual revenue growth rate 314 (312 ) EBITDA Margin 145 (145 ) Risk adjusted discount rate (280 ) 330 For the year ended March 31, 2019 Other Comprehensive Income Increase Decrease Annual revenue growth rate 270 (263 ) EBITDA Margin 317 (317 ) Risk adjusted discount rate (529 ) 624
Summary of Other Liabilities Related to Business Combination	For the fair values of other liabilities related to business combination, 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 March 31, 2020 Profit or loss Increase Decrease Risk adjusted discount rate 144 (149 )
Summary of Right to Receive Equity Stake in Travel Entity	For the fair value of right to receive equity stake in travel entity, reasonably possible changes of 500 basis points at the reporting date to the significant unobservable input holding other inputs constant, would have the following effects (refer note 25): For the year ended March 31, 2019 Profit or loss Increase Decrease Revenue Multiple (100 ) 100

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2020
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 in 'property, plant and equipment', the same line item as it presents underlying assets of the same nature that it owns. (refer note 19) Amount Balance as at April 1, 2019 24,994 Additions to right-of-use assets 3,974 Additions to right-of-use assets (related to business combination, refer note 8 (b)) 945 Effect of movements in foreign exchange rates (1,299 ) Depreciation charged during the year ended March 31, 2020 (5,284 ) Balance as at March 31, 2020 23,330
Schedule of Amount Recognised in Statement of Profit or Loss	Amounts recognised in statement of profit or loss Amount Interest on lease liabilities during the year ended March 31, 2020 (lease under IFRS 16) 2,731 Depreciation on right-of-use assets during the year ended March 31, 2020 (lease under IFRS 16) 5,284 Rent charged during the year ended March 31, 2019 (lease under IAS 17) 6,581 Rent charged during the year ended March 31, 2018 (lease under IAS 17) 7,701
Schedule of Amount Recognised in Statement of Cash Flow	Amounts recognised in statement of cash flows Amount Total cash outflows for leases 6,212

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Key Management Personnel Compensation	Key Management Personnel Compensation** Key management personnel compensation comprised: For the year ended March 31 Particulars 2018 2019 2020 Short-term employee benefits 4,976 2,239 2,287 Contribution to defined contribution plan 94 68 184 Share based payment 27,714 21,984 19,804 Legal and professional 86 76 77 Total 32,870 24,367 22,352 Note: ** Provision for gratuity and compensated absences has not been considered, since the provisions are based on actuarial valuations for the Group’s entities as a whole.
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 2018 2019 2020 Key management personnel services 2 2 4 Consultancy services 22 26 28
Entities with joint control or significant influence over entity [member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Related Party	As at March 31 Balance Outstanding 2019 2020 Funds in transit 8,747 — Trade and other receivables 70 — For the year ended March 31 Transactions 2018 2019 2020 Sale of air ticketing^ — — 1,241 Purchase of air ticketing^ — — 21,610 Sale of hotel and packages^ — — 7,734 Purchase of hotel and packages^ — — 6,451 Commission received — — 190 Commission paid — — 1,087 Other operating expenses — — 1,556 As at March 31 Balance Outstanding 2019 2020 Trade and other receivables — 657 Other trade payables — 1,138 Prepaid expenses — 97
Equity-accounted Investee [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Summary of Transactions with Equity-Accounted Investee and Its Subsidiaries	For the year ended March 31 Transactions 2018 2019 2020 Revenue from air ticketing 36 38 6 Services received 75 — 11 As at March 31 Balance Outstanding 2019 2020 Contract liability 2 —
Summary of Transactions with Equity-Accounted Investee	For the year ended March 31 Transactions 2018 2019 2020 Ancillary revenue — — 110 As at March 31 Balance Outstanding 2019 2020 Trade and other receivables — 32

List of Material Subsidiaries (

List of Material Subsidiaries (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Schedule of List of Material Subsidiaries	Name of entity Place of Incorporation Ownership interest as at March 31, 2019 Ownership interest as at March 31, 2020 1. MakeMyTrip Inc. Delaware, USA 100 % 100 % 2. MakeMyTrip (India) Private Limited India 100 % 100 % 3. Ibibo Group Holdings (Singapore) Pte. Ltd. Singapore 100 % 100 % 4. Ibibo Group Private Limited India 100 % 100 % 5. Bitla Software Private Limited India 100 % 100 % 6. Quest2Travel.com India Private Limited India — 51 %

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Quarterly Financial Data [Abstract]
Summary of Quarterly Financial Data	For the three months ended Year Ended June 30, 2019 September 30, 2019 December 31, 2019 March 31, 2020 March 31, 2020 Revenue Air ticketing 44,613 45,992 47,911 35,845 174,361 Hotels and packages 68,524 46,763 72,989 47,538 235,814 Bus ticketing 18,321 14,257 17,737 14,694 65,009 Other revenue 10,279 10,945 8,252 6,869 36,345 Total revenue 141,737 117,957 146,889 104,946 511,529 Other income 35 152 781 95 1,063 Service cost Procurement cost of hotel and packages services 46,123 27,934 43,273 24,074 141,404 Other cost of providing services 3,429 2,818 3,353 3,316 12,916 Personnel expenses 31,157 32,564 31,659 34,456 129,836 Marketing and sales promotion expenses 54,526 40,054 44,994 27,029 166,603 Other operating expenses 41,263 38,072 40,273 65,793 185,401 Depreciation, amortization and impairment 8,172 8,547 8,492 8,471 33,682 Impairment of goodwill — — — 272,160 272,160 Result from operating activities (42,898 ) (31,880 ) (24,374 ) (330,258 ) (429,410 ) Loss before tax (42,624 ) (36,597 ) (29,599 ) (338,726 ) (447,546 ) Loss for the period (42,592 ) (36,803 ) (29,511 ) (338,611 ) (447,517 ) For the three months ended Year Ended June 30, 2018 September 30, 2018 December 31, 2018 March 31, 2019 March 31, 2019 Revenue Air ticketing 40,448 41,067 43,506 41,693 166,714 Hotels and packages 76,278 44,860 58,204 58,182 237,524 Bus ticketing 15,081 11,846 14,679 12,139 53,745 Other revenue 5,603 5,836 8,426 8,163 28,028 Total revenue 137,410 103,609 124,815 120,177 486,011 Other income 3 78 78 61 220 Service cost Procurement cost of hotel and packages services 57,261 29,491 37,156 36,916 160,824 Other cost of providing services 3,103 2,962 4,758 1,765 12,588 Personnel expenses 26,961 28,745 29,645 28,216 113,567 Marketing and sales promotion expenses 55,929 44,755 49,696 41,700 192,080 Other operating expenses 32,984 30,961 33,631 35,719 133,295 Depreciation, amortization and impairment 6,718 6,610 6,586 6,903 26,817 Result from operating activities (45,543 ) (39,837 ) (36,579 ) (30,981 ) (152,940 ) Loss before tax (51,196 ) (46,995 ) (29,493 ) (40,939 ) (168,623 ) Loss for the period (51,231 ) (46,965 ) (29,294 ) (40,393 ) (167,883 )

Significant Accounting Polici_4

Significant Accounting Policies - Additional information (Detail)	12 Months Ended
	Mar. 31, 2020Segment$ / shares	Mar. 31, 2019$ / shares
Disclosure Of Significant Accounting Policies [Line Items]
Par value per share	$ 0.0005	$ 0.0005
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment	advertising revenue, fees for facilitating access its internet based platforms to travel insurance companies and brand alliance fees is being recognized as the services are being performed as per the terms of the contracts with respective supplier. Payments from these parties are generally due within 60 days of invoicing.
Credit risk and default of payment in financial asset	60 days
Number of reportable segments | Segment	3
Ordinary Share [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Par value per share	$ 0.0005	0.0005
Class B Shares [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Par value per share	$ 0.0005	$ 0.0005

Significant Accounting Polici_5

Significant Accounting Policies - Summary of Estimated Useful Lives of Assets on Depreciation Calculated (Detail)	12 Months Ended
	Mar. 31, 2020
Computers [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	3 years
Computers [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	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
Furniture and Fixtures [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	6 years
Office Equipment [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	1 year
Office Equipment [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	7 years
Motor Vehicles [Member] | Bottom of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	3 years
Motor Vehicles [Member] | Top of Range [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	7 years
Building [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives of assets	20 years

Significant Accounting Polici_6

Significant Accounting Policies - Summary of Estimated Useful Lives of Assets on Amortization of Assets Other than Goodwill Calculated (Detail)	12 Months Ended
	Mar. 31, 2020
Technology Related Development Costs [Member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	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
Software [Member] | Bottom of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	3 years
Software [Member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	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
Customer Related Intangible Assets [Member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	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
Contract Related Intangible Assets [member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	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
Marketing Related Intangible Assets [member] | Top of Range [Member]
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives of intangible assets	10 years

Change in Significant Account_3

Change in Significant Accounting Policies - Impact of Adoption to IFRS 16 on Opening Balances of Additional Right-of-use Assets and Additional Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Right-of-use assets	$ 23,330	$ 24,994
IFRS 16 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Lease liabilities		24,877
Property, Plant and Equipment- Buildings [Member] | IFRS 16 [Member]
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Right-of-use assets		$ 24,994

Change in Significant Account_4

Change in Significant Accounting Policies - Impact of Adoption to IFRS 16 on Opening Balances of Additional Right-of-use Assets and Additional Lease Liabilities (Parenthetical) (Details) - Property, Plant and Equipment- Buildings [Member] - IFRS 16 [Member] $ in Thousands	Mar. 31, 2019USD ($)
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Deferred rent liabilities	$ 2,195
Prepaid lease rentals	$ 2,312

Change in Significant Account_5

Change in Significant Accounting Policies - Additional Information (Detail)	Apr. 01, 2019
IFRS 16 [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Weighted average rate	10.35%

Change in Significant Account_6

Change in Significant Accounting Policies - Summary of Measuring Lease Liabilities for Leases Classified as Operating Leases, Discounted Lease Payments Using Incremental Rate of Borrowing Rate (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Disclosure Of Operating Lease Commitments [Line Items]
Operating lease commitments	$ 38,313
Discounted Using Incremental Borrowing Rate [Member]
Disclosure Of Operating Lease Commitments [Line Items]
Discounted operating lease commitments	$ 24,877

Operating Segments - Additional

Operating Segments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2020Segment
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		3 Months Ended								12 Months Ended
		Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of operating segments [Line Items]
Consolidated revenue		$ 104,946	$ 146,889	$ 117,957	$ 141,737	$ 120,177	$ 124,815	$ 103,609	$ 137,410	$ 511,529	$ 486,011	$ 675,256
Add: Customer inducement costs recorded as a reduction of revenue	[1]									361,158	358,358	77,741
Less: Service cost	[2]									149,267	170,945	175,877
Adjusted Margin										723,420	673,424	577,120
Other income		95	781	152	35	61	78	78	3	1,063	220	435
Personnel expenses		(34,456)	(31,659)	(32,564)	(31,157)	(28,216)	(29,645)	(28,745)	(26,961)	(129,836)	(113,567)	(114,157)
Marketing and sales promotion expenses		(27,029)	(44,994)	(40,054)	(54,526)	(41,700)	(49,696)	(44,755)	(55,929)	(166,603)	(192,080)	(451,818)
Customer inducement costs recorded as a reduction of revenue	[1]									(361,158)	(358,358)	(77,741)
Certain loyalty program costs related to "All other segments"	[2]									(5,053)	(2,467)
Other operating expenses		(65,793)	(40,273)	(38,072)	(41,263)	(35,719)	(33,631)	(30,961)	(32,984)	(185,401)	(133,295)	(120,566)
Depreciation, amortization and impairment		(8,471)	(8,492)	(8,547)	(8,172)	(6,903)	(6,586)	(6,610)	(6,718)	(33,682)	(26,817)	(32,712)
Impairment of goodwill		(272,160)								(272,160)
Finance income										3,362	6,459	5,189
Finance costs										(21,433)	(11,329)	(3,901)
Impairment in respect of an equity-accounted investee											(9,926)
Share of loss of equity-accounted investees										(65)	(887)	(1,998)
Loss before tax		$ (338,726)	$ (29,599)	$ (36,597)	$ (42,624)	$ (40,939)	$ (29,493)	$ (46,995)	$ (51,196)	(447,546)	(168,623)	(220,149)
Reportable Segments [Member] | Air Ticketing [Member]
Disclosure of operating segments [Line Items]
Consolidated revenue										174,361	166,714	167,391
Add: Customer inducement costs recorded as a reduction of revenue	[1]									75,779	68,632	34,673
Less: Service cost	[2]									420	1,193
Adjusted Margin										249,720	234,153	202,064
Reportable Segments [Member] | Hotels and Packages [Member]
Disclosure of operating segments [Line Items]
Consolidated revenue										235,814	237,524	439,963
Add: Customer inducement costs recorded as a reduction of revenue	[1]									265,706	274,915	43,068
Less: Service cost	[2]									141,404	160,824	169,347
Adjusted Margin										360,116	351,615	313,684
Reportable Segments [Member] | Bus Ticketing [Member]
Disclosure of operating segments [Line Items]
Consolidated revenue										65,009	53,745	50,932
Add: Customer inducement costs recorded as a reduction of revenue	[1]									17,688	13,950
Less: Service cost	[2]									7,060	8,870	6,530
Adjusted Margin										75,637	58,825	44,402
All Other Segments [Member]
Disclosure of operating segments [Line Items]
Consolidated revenue										36,345	28,028	16,970
Add: Customer inducement costs recorded as a reduction of revenue	[1]									1,985	861
Less: Service cost	[2]									383	58
Adjusted Margin										37,947	28,831	16,970
Certain loyalty program costs related to "All other segments"										$ (5,053)	$ (2,467)
[1]	For purposes of reporting to the CODM, the segment profitability measure i.e. Adjusted Margin is arrived 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 adding back service cost.
[2]	Certain loyalty program costs excluded from service cost amounting to USD 5,053 (March 31, 2019: 2,467 and March 31, 2018: Nil) for “All other segments”.

Operating Segments - Summary _2

Operating Segments - Summary of Reportable Segments (Detail) (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of operating segments [Line Items]
Loyalty program costs excluded from service cost	[1]	$ 5,053	$ 2,467
All Other Segments [Member]
Disclosure of operating segments [Line Items]
Loyalty program costs excluded from service cost		$ 5,053	$ 2,467
[1]	Certain loyalty program costs excluded from service cost amounting to USD 5,053 (March 31, 2019: 2,467 and March 31, 2018: Nil) for “All other segments”.

Operating Segments - Summary _3

Operating Segments - Summary of Geographical Segments (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of geographical areas [Line Items]
Revenue		$ 104,946	$ 146,889	$ 117,957	$ 141,737	$ 120,177	$ 124,815	$ 103,609	$ 137,410	$ 511,529	$ 486,011	$ 675,256
Non-Current Assets*	[1]	792,278				1,116,329				792,278	1,116,329
India [Member]
Disclosure of geographical areas [Line Items]
Revenue										490,861	453,912	647,077
Non-Current Assets*	[1]	786,770				1,110,600				786,770	1,110,600
United States [Member]
Disclosure of geographical areas [Line Items]
Revenue										536	647	113
Non-Current Assets*	[1]	112				7				112	7
South East Asia [Member]
Disclosure of geographical areas [Line Items]
Revenue										10,324	20,145	10,888
Non-Current Assets*	[1]	4,876				5,504				4,876	5,504
Europe [Member]
Disclosure of geographical areas [Line Items]
Revenue										3,998	4,811	6,972
All Other Countries [Member]
Disclosure of geographical areas [Line Items]
Revenue										5,810	6,496	$ 10,206
Non-Current Assets*	[1]	$ 520				$ 218				$ 520	$ 218
[1]	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 - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Jul. 25, 2018
Disclosure Of Business Combinations [Line Items]
Acquisition related costs		$ 65,793	$ 40,273	$ 38,072	$ 41,263	$ 35,719	$ 33,631	$ 30,961	$ 32,984	$ 185,401	$ 133,295	$ 120,566
Revenue		104,946	$ 146,889	$ 117,957	$ 141,737	$ 120,177	$ 124,815	$ 103,609	$ 137,410	511,529	486,011	675,256
Profit (loss) for the year										(447,517)	(167,883)	$ (220,240)
Bitla Software Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired													100.00%
Revenue from acquiree											4,208
Profit or loss from acquiree											(1,953)
Consolidated revenue											487,512
Consolidated loss											169,508
Compensation cost										3,451	1,844
Acquisition related costs											$ 46
Fair value of acquired current assets													$ 645
Cash consideration													11,942
Cash consideration													$ 11,942
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Percentage of voting equity interests acquired	51.00%
Revenue from acquiree										3,715
Profit or loss from acquiree										539
Acquisition related costs										71
Fair value of acquired current assets		$ 3,199								3,199
Cash consideration	$ 14,699
Revenue										511,830
Profit (loss) for the year										$ 447,472
Total purchase price of acquisition net	69
Cash consideration	14,630
Estimation additional cash consideration	$ 14,550
Number of tranches	three equal tranches
Earn-out period	3 years
Earn-out year end	2022

Business Combinations - Summary

Business Combinations - Summary of Purchase Consideration (Detail) - Bitla Software Private Limited [Member] $ in Thousands	Jul. 25, 2018USD ($)
Disclosure Of Business Combinations [Line Items]
Cash consideration	$ 11,942
Total consideration transferred	$ 11,942

Business Combinations - Summa_2

Business Combinations - Summary of Purchase Price allocation (Detail) - USD ($) $ in Thousands	Apr. 30, 2019	Jul. 25, 2018
Bitla Software Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Property, plant and equipment		$ 49
Intangible assets		6,066
Other non-current assets		22
Current assets and liabilities, net		464
Employee benefits		(57)
Deferred tax liabilities		(1,317)
Right to receive equity stake in a travel entity		411
Total identifiable net assets acquired		5,638
Goodwill		6,304
Total consideration transferred		$ 11,942
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Property, plant and equipment	$ 1,449
Intangible assets	6,792
Other non-current assets	107
Current assets and liabilities, net	2,644
Other non-current liabilities	(738)
Deferred tax liabilities	(1,890)
Total identifiable net assets acquired	8,364
Non-controlling interest	(4,098)
Goodwill	10,433
Total consideration transferred	$ 14,699

Business Combinations - Summa_3

Business Combinations - Summary of Purchase Price allocation (Parenthetical) (Detail) - USD ($) $ in Thousands	Apr. 30, 2019	Jul. 25, 2018
Bitla Software Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents		$ 691
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents	$ 69

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Significant Investments In Associates [Abstract]
Carrying amount of interests in associates	$ 5,363	$ 5,244
Share of loss of equity-accounted investees	$ (65)	$ (887)	$ (1,998)

Investment in Equity-Accounte_4

Investment in Equity-Accounted Investees - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2015	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Significant Investments In Associates [Line Items]
Proceeds on disposal of equity accounted investee		$ 700
Holiday IQ Pte Ltd and Subsidiaries [Member]
Disclosure Of Significant Investments In Associates [Line Items]
Percentage of ownership acquired	30.00%
Cash consideration	$ 15,200
Impairment loss			$ 9,926
Proceeds on disposal of equity accounted investee		$ 700

Other Investments - Schedule of

Other Investments - Schedule of Investment (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Assets [Line Items]
Total other investments	$ 3,683	$ 5,662
Fair Value through Other Comprehensive Income (FVOCI) and amortised cost [Member]
Disclosure Of Financial Assets [Line Items]
Investment in equity and other securities	3,683	5,662
Total other investments	$ 3,683	$ 5,662

Revenue - Additional Informatio

Revenue - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2020USD ($)Segment	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)
Revenue [Line Items]
Number of reportable segments | Segment									3
Revenue	$ 104,946	$ 146,889	$ 117,957	$ 141,737	$ 120,177	$ 124,815	$ 103,609	$ 137,410	$ 511,529	$ 486,011	$ 675,256
Description of significant payment terms in contracts with customers									one year or less
Customer Loyalty Programs and Advance Received from GDS Provider [Member]
Revenue [Line Items]
Revenue									$ 5,923	1,226
Deferred income reclassified as contract liabilities	4,504				6,804				4,504	6,804
Advance Consideration Received for Future Bookings [Member]
Revenue [Line Items]
Advance from customers reclassified as contract liabilities	$ 30,408				$ 63,531				30,408	63,531
Revenue									57,612	53,972
Refund paid to customers									$ 4,283	$ 3,844

Revenue - Schedule of Contract

Revenue - Schedule of Contract Balances (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Contracts With Customers Balances [Abstract]
Receivables, which are included in ‘Trade and other receivables’	$ 46,814	$ 46,818
Contract assets		313	$ 221
Contract liabilities	34,912	70,335
Non-current	1,548	84
Current	33,364	70,251
Total contract liabilities	$ 34,912	$ 70,335

Revenue - Schedule of Changes i

Revenue - Schedule of Changes in Contract Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue [Abstract]
Balance at the beginning of the year	$ 313	$ 221
Revenue recognised during the year		313
Invoices raised during the year	(307)	(206)
Translation exchange difference	$ (6)	(15)
Balance at the end of the year		$ 313

Other Revenue - Schedule of Oth

Other Revenue - Schedule of Other Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Other Revenue [Abstract]
Facilitation fee									$ 20,608	$ 20,410	$ 14,588
Brand alliance fees									621	2,641
Advertising revenue									4,495	781	981
Commission on rail reservation									2,021	700	503
Miscellaneous									8,600	3,496	898
Total	$ 6,869	$ 8,252	$ 10,945	$ 10,279	$ 8,163	$ 8,426	$ 5,836	$ 5,603	$ 36,345	$ 28,028	$ 16,970

Other Income - Summary of Other

Other Income - Summary of Other Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Other Income [Abstract]
Gain on disposal of an equity-accounted investee									$ 700
Excess provision written back									363	$ 167	$ 96
Net gain on disposal of property, plant and equipment									(19)	53	(70)
Others											339
Total	$ 95	$ 781	$ 152	$ 35	$ 61	$ 78	$ 78	$ 3	$ 1,063	$ 220	$ 435

Personnel Expenses - Summary of

Personnel Expenses - Summary of Personnel expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Personnel Expenses [Abstract]
Wages, salaries and other employees benefits									$ 78,988	$ 66,358	$ 62,303
Contributions to defined contribution plans									3,890	3,068	3,055
Expenses related to defined benefit plans									1,598	1,122	868
Equity-settled share based payment									41,487	39,745	44,716
Employee welfare expenses									3,873	3,274	3,215
Total	$ 34,456	$ 31,659	$ 32,564	$ 31,157	$ 28,216	$ 29,645	$ 28,745	$ 26,961	$ 129,836	$ 113,567	$ 114,157

Other Operating Expenses - Summ

Other Operating Expenses - Summary of Other Operating Expenses (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Other Operating Expense [Abstract]
Payment gateway and other charges										$ 59,241	$ 56,589	$ 50,597
Outsourcing expenses										32,899	24,335	26,158
Travelling and conveyance										4,271	3,586	3,105
Communication										6,525	5,339	5,288
Repairs and maintenance										5,905	5,303	5,300
Rent											6,581	7,701
Legal and professional	[1]									9,670	7,975	7,894
Website hosting charges										20,165	11,228	6,771
Provision for litigations										30,800
Net loss on disposal of property, plant and equipment										19	(53)	70
Intangible assets written off												356
Miscellaneous expenses										15,906	12,359	7,326
Total		$ 65,793	$ 40,273	$ 38,072	$ 41,263	$ 35,719	$ 33,631	$ 30,961	$ 32,984	$ 185,401	$ 133,295	$ 120,566
[1]	Notes: *Includes USD 144 towards cost related to share based payment for the year ended March 31, 2020 (March 31, 2019: USD 288 and March 31, 2018: 144).

Other Operating Expenses - Su_2

Other Operating Expenses - Summary of Other Operating Expenses (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Other Operating Income Expense [Line Items]
Share based payment expense	$ 41,487	$ 39,745	$ 44,716
Legal and Professional [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Share based payment expense	$ 144	$ 288	$ 144

Depreciation Amortization and I

Depreciation Amortization and Impairment - Schedule of Depreciation Amortization and Impairment (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Depreciation Amortisation And Impairment Expense [Abstract]
Depreciation*	[1]									$ 9,347	$ 3,895	$ 4,357
Amortization										24,335	22,922	25,481
Impairment of intangible assets												2,874
Total		$ 8,471	$ 8,492	$ 8,547	$ 8,172	$ 6,903	$ 6,586	$ 6,610	$ 6,718	$ 33,682	$ 26,817	$ 32,712
[1]	Upon adoption of IFRS 16, the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,17 and 19)

Finance Income and Costs - Sche

Finance Income and Costs - Schedule of Finance Income and Costs (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Finance Income Expense [Abstract]
Interest income on term deposits		$ 2,845	$ 4,876	$ 4,503
Change in fair value of financial asset		30
Other interest income		487	1,583	686
Finance income		3,362	6,459	5,189
Interest expense on financial liabilities measured at amortised cost		157	299	422
Change in financial liability		1,421
Net foreign exchange loss		13,734	9,783	2,386
Impairment loss on trade and other receivables		1,563	816	604
Interest expense on lease liabilities	[1]	2,731
Finance and other charges		1,827	431	489
Finance costs		21,433	11,329	3,901
Net finance income (costs)		$ (18,071)	$ (4,870)	$ 1,288
[1]	Upon adoption of IFRS 16 the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,16 and 19)

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Current tax expense
Current period	$ (349)	$ (60)	$ (135)
Current tax expense	(349)	(60)	(135)
Deferred tax benefit (expense)
Origination and reversal of temporary differences	14,844	7,156	(1,231)
Change in unrecognized deductible temporary differences	(14,700)	(6,385)	620
Utilization of previously unrecognised tax losses	159	29	655
Utilization of previously recognized tax losses	75
Deferred tax benefit (expense)	378	800	44
Total	$ 29	$ 740	$ (91)

Income Tax Benefit (Expense) _2

Income Tax Benefit (Expense) - Schedule of Income Tax Recognized in Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Tax Relating To Components Of Other Comprehensive Income [Abstract]
Foreign currency translation differences on foreign operations, before tax	$ (73,252)	$ (72,919)	$ (1,915)
Net change in fair value of available-for- sale financial assets, before tax			2,280
Equity instruments at FVOCI - net change in fair value, before tax	(1,979)	(508)
Remeasurement of defined benefit (asset) liability, before tax	(346)	(585)	(422)
Total	(75,577)	(74,012)	(57)
Foreign currency translation differences on foreign operations, tax (expense) benefit	0	0	0
Net change in fair value of available-for- sale financial assets, 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 (asset) liability, tax (expense) benefit	0	0	0
Total	0	0	0
Foreign currency translation differences on foreign operations, net of tax	(73,252)	(72,919)	(1,915)
Net change in fair value of available-for- sale financial assets, net of tax			2,280
Equity instruments at FVOCI - net change in fair value, net of tax	(1,979)	(508)
Remeasurement of defined benefit (asset) liability	(346)	(585)	(422)
Other comprehensive income (loss) for the year, net of tax	$ (75,577)	$ (74,012)	$ (57)

Income Tax Benefit (Expense) _3

Income Tax Benefit (Expense) - Schedule of Reconciliation of Effective Tax Rate (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Income tax benefit using the Company's domestic tax rate, percentage									15.00%	14.99%	15.00%
Effect of tax rates in foreign jurisdictions, percentage									2.84%	13.19%	13.90%
Non deductible expenses, percentage									9.52%	1.39%	0.81%
Tax exempt income, percentage									0.09%	0.42%	0.28%
Reduction in tax rate, percentage									0.05%
Utilization of previously unrecognised tax losses, percentage									0.04%	0.02%	0.30%
Utilization of previously recognized tax losses, percentage									0.02%
Current year losses for which no deferred tax asset was recognized, percentage									5.21%	23.03%	29.00%
Change in unrecognised temporary differences, percentage									3.28%	3.79%	0.28%
Others, percentage									0.00%	0.02%	0.00%
Loss for the year	$ (338,611)	$ (29,511)	$ (36,803)	$ (42,592)	$ (40,393)	$ (29,294)	$ (46,965)	$ (51,231)	$ (447,517)	$ (167,883)	$ (220,240)
Income tax benefit (expense)									29	740	(91)
Loss before tax	$ (338,726)	$ (29,599)	$ (36,597)	$ (42,624)	$ (40,939)	$ (29,493)	$ (46,995)	$ (51,196)	(447,546)	(168,623)	(220,149)
Income tax benefit using the Company's domestic tax rate									67,130	25,285	33,020
Effect of tax rates in foreign jurisdictions									12,702	22,238	30,611
Non deductible expenses									(42,601)	(2,338)	(1,781)
Tax exempt income									383	709	622
Reduction in tax rate									227
Utilization of previously unrecognised tax losses									159	29	655
Utilization of previously recognized tax losses									75
Current year losses for which no deferred tax asset was recognized									(23,338)	(38,830)	(63,833)
Change in unrecognised temporary differences									(14,700)	(6,385)	620
Others									(8)	32	(5)
Total									$ 29	$ 740	$ (91)

Property Plant and Equipment -

Property Plant and Equipment - Summary of Property Plant and Equipment (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		$ 13,499	$ 13,690
Ending balance		35,997	13,499
Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	38,493
Ending balance	[1]		38,493
Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		13,499
Ending balance			13,499
Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		53,354	26,067
Acquisitions through business combination		1,449	49
Reclassification from (to) assets held for sale	[2]		1,354
Additions		3,793	3,453
Disposals		(2,111)	(1,015)
Effect of movements in foreign exchange rates		(3,599)	(1,548)
Ending balance		56,860	53,354
Cost [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[2]	24,994
Additions	[1]	3,974
Ending balance	[2]		24,994
Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		28,360
Ending balance			28,360
Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		14,861	12,377
Reclassification from (to) assets held for sale	[2]		(203)
Depreciation for the year		4,063	3,895
Disposals		(1,972)	(906)
Effect of movements in foreign exchange rates		(1,373)	(708)
Ending balance		20,863	14,861
Accumulated depreciation [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation for the year	[1]	5,284
Land [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Ending balance		853
Land [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	879
Ending balance	[1]		879
Land [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		879
Ending balance			879
Land [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		879		[1]
Reclassification from (to) assets held for sale	[2]		845
Effect of movements in foreign exchange rates		(26)	34
Ending balance		853	879
Land [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		879
Ending balance			879
Building (Owned)
Disclosure Of Property Plant And Equipment [Line Items]
Ending balance		31
Building (Owned) | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	90
Ending balance	[1]		90
Building (Owned) | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		90
Ending balance			90
Building (Owned) | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		529		[1]
Reclassification from (to) assets held for sale	[2]		509
Effect of movements in foreign exchange rates		(16)	20
Ending balance		513	529
Building (Owned) | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		529
Ending balance			529
Building (Owned) | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		439
Reclassification from (to) assets held for sale	[2]		(203)
Depreciation for the year		60	223
Effect of movements in foreign exchange rates		(17)	13
Ending balance		482	439
Buildings (Right-of-use)
Disclosure Of Property Plant And Equipment [Line Items]
Ending balance		23,330
Buildings (Right-of-use) | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	24,994
Ending balance	[1]		24,994
Buildings (Right-of-use) | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		24,994
Acquisitions through business combination		945
Effect of movements in foreign exchange rates		(1,571)
Ending balance		28,342	24,994
Buildings (Right-of-use) | Cost [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[2]	24,994
Additions	[1]	3,974
Ending balance	[2]		24,994
Buildings (Right-of-use) | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Effect of movements in foreign exchange rates		(272)
Ending balance		5,012
Buildings (Right-of-use) | Accumulated depreciation [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation for the year	[1]	5,284
Computers [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			6,312
Ending balance		4,776
Computers [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	5,675
Ending balance	[1]		5,675
Computers [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		5,675
Ending balance			5,675
Computers [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		15,914	15,438
Acquisitions through business combination		14	32
Additions		1,903	2,036
Disposals		(1,287)	(644)
Effect of movements in foreign exchange rates		(1,143)	(948)
Ending balance		15,401	15,914
Computers [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		15,914
Ending balance			15,914
Computers [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		10,239	9,126
Depreciation for the year		2,349	2,243
Disposals		(1,201)	(591)
Effect of movements in foreign exchange rates		(762)	(539)
Ending balance		10,625	10,239
Furniture and Fixtures [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			614
Ending balance		537
Furniture and Fixtures [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	527
Ending balance	[1]		527
Furniture and Fixtures [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		527
Ending balance			527
Furniture and Fixtures [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		917	871
Acquisitions through business combination		191	6
Additions		79	110
Disposals		(15)	(18)
Effect of movements in foreign exchange rates		(79)	(52)
Ending balance		1,093	917
Furniture and Fixtures [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		917
Ending balance			917
Furniture and Fixtures [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		390	257
Depreciation for the year		208	153
Disposals		(5)	(7)
Effect of movements in foreign exchange rates		(37)	(13)
Ending balance		556	390
Office Equipment [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			1,006
Ending balance		723
Office Equipment [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	709
Ending balance	[1]		709
Office Equipment [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		709
Ending balance			709
Office Equipment [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,952	1,935
Acquisitions through business combination		93	10
Additions		319	149
Disposals		(183)	(29)
Effect of movements in foreign exchange rates		(134)	(113)
Ending balance		2,047	1,952
Office Equipment [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,952
Ending balance			1,952
Office Equipment [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,243	929
Depreciation for the year		332	388
Disposals		(168)	(24)
Effect of movements in foreign exchange rates		(83)	(50)
Ending balance		1,324	1,243
Motor Vehicles [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			660
Ending balance		1,180
Motor Vehicles [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	682
Ending balance	[1]		682
Motor Vehicles [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		682
Ending balance			682
Motor Vehicles [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,497	1,401
Acquisitions through business combination		71	1
Additions		864	335
Disposals		(526)	(155)
Effect of movements in foreign exchange rates		(127)	(85)
Ending balance		1,779	1,497
Motor Vehicles [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,497
Ending balance			1,497
Motor Vehicles [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		815	741
Depreciation for the year		331	248
Disposals		(499)	(130)
Effect of movements in foreign exchange rates		(48)	(44)
Ending balance		599	815
Leasehold Improvements [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			5,048
Ending balance		4,477
Leasehold Improvements [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	4,848
Ending balance	[1]		4,848
Leasehold Improvements [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		4,848
Ending balance			4,848
Leasehold Improvements [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		6,583	6,372
Acquisitions through business combination		135
Additions		623	782
Disposals		(100)	(169)
Effect of movements in foreign exchange rates		(499)	(402)
Ending balance		6,742	6,583
Leasehold Improvements [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		6,583
Ending balance			6,583
Leasehold Improvements [Member] | Accumulated depreciation [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		1,735	1,324
Depreciation for the year		783	640
Disposals		(99)	(154)
Effect of movements in foreign exchange rates		(154)	(75)
Ending balance		2,265	1,735
Capital work in progress [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance			50
Ending balance		90
Capital work in progress [Member] | Impact of IFRS 16 [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	[1]	89
Ending balance	[1]		89
Capital work in progress [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		89
Ending balance			89
Capital work in progress [Member] | Cost [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		89	50
Additions		5	41
Effect of movements in foreign exchange rates		(4)	(2)
Ending balance		90	89
Capital work in progress [Member] | Cost [Member] | Previously Stated [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance		$ 89
Ending balance			$ 89
[1]	Upon adoption of IFRS 16, the Group has recognised right-of-use assets and lease liabilities and also charged depreciation on these assets.
[2]	During the year ended March 31, 2019, the criteria for held for sale is no longer met, consequently the Company has reclassified the assets held for sale to property, plant and equipment.

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		$ 1,068,876	$ 1,147,517
Impairment for the year				$ 356
Ending balance		721,990	1,068,876	1,147,517
Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		1,163,098	1,221,506
Acquisitions through business combination		17,225	12,370
Additions/Adjustment	[1]	9,337	6,265
Disposals		(1,837)
Effect of movements in foreign exchange rates		(82,594)	(77,043)
Ending balance		1,105,229	1,163,098	1,221,506
Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		94,222	73,989
Amortization for the year		24,335	22,922
Impairment for the year		272,160
Disposals		(1,720)
Effect of movements in foreign exchange rates		(5,758)	(2,689)
Ending balance		383,239	94,222	73,989
Goodwill [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		936,698	994,729
Ending balance		607,248	936,698	994,729
Goodwill [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		946,323	1,004,354
Acquisitions through business combination		10,433	6,304
Effect of movements in foreign exchange rates		(67,723)	(64,335)
Ending balance		889,033	946,323	1,004,354
Goodwill [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		9,625	9,625
Impairment for the year		272,160
Ending balance		281,785	9,625	9,625
Customer Relationship [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		4,382	2,355
Ending balance		7,157	4,382	2,355
Customer Relationship [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		6,517	3,632
Acquisitions through business combination		4,858	3,073
Effect of movements in foreign exchange rates		(704)	(188)
Ending balance		10,671	6,517	3,632
Customer Relationship [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		2,135	1,277
Amortization for the year		1,533	876
Effect of movements in foreign exchange rates		(154)	(18)
Ending balance		3,514	2,135	1,277
Non-Compete [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		173	7
Ending balance		369	173	7
Non-Compete [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		652	470
Acquisitions through business combination		287	189
Effect of movements in foreign exchange rates		(40)	(7)
Ending balance		899	652	470
Non-Compete [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		479	463
Amortization for the year		63	21
Effect of movements in foreign exchange rates		(12)	(5)
Ending balance		530	479	463
Brand /Trade Mark [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		103,578	124,210
Ending balance		84,240	103,578	124,210
Brand /Trade Mark [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		142,673	151,067
Acquisitions through business combination		558	706
Effect of movements in foreign exchange rates		(9,506)	(9,100)
Ending balance		133,725	142,673	151,067
Brand /Trade Mark [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		39,095	26,857
Amortization for the year		13,129	13,221
Effect of movements in foreign exchange rates		(2,739)	(983)
Ending balance		49,485	39,095	26,857
Technology Related Development Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		21,666	23,753
Ending balance		20,314	21,666	23,753
Technology Related Development Cost [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		56,118	51,244
Acquisitions through business combination		1,089	2,098
Additions/Adjustment	[1]	8,469	5,565
Disposals		(1,635)
Effect of movements in foreign exchange rates		(3,881)	(2,789)
Ending balance		60,160	56,118	51,244
Technology Related Development Cost [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		34,452	27,491
Amortization for the year		9,207	8,174
Disposals		(1,515)
Effect of movements in foreign exchange rates		(2,298)	(1,213)
Ending balance		39,846	34,452	27,491
Software [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		867	1,449
Ending balance		778	867	1,449
Software [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		6,798	7,092
Additions/Adjustment	[1]	363	141
Disposals		(202)
Effect of movements in foreign exchange rates		(475)	(435)
Ending balance		6,484	6,798	7,092
Software [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		5,931	5,643
Amortization for the year		403	630
Disposals		(205)
Effect of movements in foreign exchange rates		(423)	(342)
Ending balance		5,706	5,931	5,643
Capital work in progress [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		1,512	1,014
Ending balance		1,884	1,512	1,014
Capital work in progress [Member] | Cost [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		4,017	3,647
Additions/Adjustment	[1]	505	559
Effect of movements in foreign exchange rates		(265)	(189)
Ending balance		4,257	4,017	3,647
Capital work in progress [Member] | Accumulated amortization [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [Line Items]
Beginning balance		2,505	2,633
Effect of movements in foreign exchange rates		(132)	(128)
Ending balance		$ 2,373	$ 2,505	$ 2,633
[1]	Represents addition of USD 8,488 (March 31, 2019: USD 6,052) to capital work-in-progress, adjusted for amounts capitalized out of capital-work-in progress amounting to USD 7,983 (March 31, 2019: USD 5,493)

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, 2020	Mar. 31, 2019
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Abstract]
Additions of capital work in progress	$ 8,488	$ 6,052
Transfer from capital work in progress	$ (7,983)	$ (5,493)

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Summary of Goodwill has been Allocated to Acquired Subsidiaries Level (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Intangible assets and goodwill	$ 721,990	$ 1,068,876	$ 1,147,517
Goodwill [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Intangible assets and goodwill	607,248	936,698	$ 994,729
Goodwill [Member] | ibibo Group - Go ibibo [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Intangible assets and goodwill	447,712	782,375
Goodwill [Member] | ibibo Group - redBus [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Intangible assets and goodwill	141,737	144,390
Goodwill [Member] | 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]
Intangible assets and goodwill	$ 17,799	$ 9,933

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Impairment of goodwill	$ 272,160,000	$ 272,160,000
ibibo Group - Go ibibo [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Impairment of goodwill		$ 270,855,000
ibibo Group - redBus [Member]
Disclosure Of Information For Individual Asset Or Cash Generating Unit With Significant Amount Of Goodwill Or Intangible Assets [Line Items]
Description related to cash flow projections period		over a period of five years
Impairment loss		$ 0	$ 0
Percentage by which recoverable amount exceeds the carrying amount	24.10%	24.10%	18.00%
Increase in discount rate (pre-tax)		9.30%	2.22%
EBITDA margin	4.15%	4.15%	2.15%

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Summary of Assumption for Calculation of Cash flow Projections (Detail)	Mar. 31, 2020	Mar. 31, 2019
ibibo Group - Go ibibo [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Discount rate (pre-tax)	17.40%	19.60%
Discount rate (post-tax)	15.50%	15.80%
Terminal value growth rate	4.50%	3.50%
ibibo Group - Go ibibo [Member] | Bottom of Range [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Revenue growth rate	(59.90%)	17.50%
EBITDA margin (5 years)	(25.80%)	(5.70%)
ibibo Group - Go ibibo [Member] | Top of Range [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Revenue growth rate	147.10%	21.80%
EBITDA margin (5 years)	30.40%	43.00%
ibibo Group - redBus [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Discount rate (pre-tax)	20.10%	18.50%
Discount rate (post-tax)	16.00%	15.50%
Terminal value growth rate	4.00%	4.00%
EBITDA margin (5 years)	4.15%	2.15%
ibibo Group - redBus [Member] | Bottom of Range [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Revenue growth rate	(24.20%)	19.80%
EBITDA margin (5 years)	1.33%	(0.40%)
ibibo Group - redBus [Member] | Top of Range [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
Revenue growth rate	48.60%	45.60%
EBITDA margin (5 years)	23.10%	16.00%

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, 2020	Mar. 31, 2019
ibibo Group - Go ibibo [Member]
Disclosure of Assumption for Calculation of Cash flow Projections [Line Items]
EBITDA margin period	5 years	5 years
ibibo Group - redBus [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, 2020	Mar. 31, 2019
Disclosure Of Components Of Deferred Tax Assets [Line Items]
Unrecognized deferred tax assets	$ 204,553	$ 232,078
Deductible temporary differences [Member]
Disclosure Of Components Of Deferred Tax Assets [Line Items]
Unrecognized deferred tax assets	39,963	34,703
Minimum alternate tax [Member]
Disclosure Of Components Of Deferred Tax Assets [Line Items]
Unrecognized deferred tax assets		644
Tax loss carry forwards [Member]
Disclosure Of Components Of Deferred Tax Assets [Line Items]
Unrecognized deferred tax assets	$ 164,590	$ 196,731

Tax Assets and Liabilities - Ad

Tax Assets and Liabilities - Additional Information (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Bottom of range [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Tax loss expiration period	2022
Top of range [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Tax loss expiration period	2035
Singapore Entity [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Tax losses carried forward for an indefinite period	$ 888
Indian Subsidiaries [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Unabsorbed depreciation carried forward for an indefinite period	$ 27,658

Tax Assets and Liabilities - _2

Tax Assets and Liabilities - Summary of Recognized Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets
Deferred tax liabilities	(1,777)	(601)
Deferred tax assets and liabilities	(1,777)	(601)	$ (115)
Carrying amounts [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	19,139	29,401
Deferred tax liabilities	(20,916)	(30,002)
Deferred tax assets and liabilities	(1,777)	(601)
Carrying amounts [Member] | Intangible assets [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets
Deferred tax liabilities	(20,916)	(30,002)
Deferred tax assets and liabilities	(20,916)	(30,002)
Carrying amounts [Member] | Trade and other receivables [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	48
Deferred tax liabilities
Deferred tax assets and liabilities	48
Carrying amounts [Member] | Employee benefits [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	119
Deferred tax liabilities
Deferred tax assets and liabilities	119
Carrying amounts [Member] | Share Based Payments [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	228	115
Deferred tax liabilities
Deferred tax assets and liabilities	228	115
Carrying amounts [Member] | Tax loss carry forwards [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	18,739	29,286
Deferred tax liabilities
Deferred tax assets and liabilities	18,739	29,286
Carrying amounts [Member] | Other non-current liabilities [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	5
Deferred tax liabilities
Deferred tax assets and liabilities	5
Carrying amounts [Member] | Set off [Member]
Disclosure Of Components Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	19,139	29,401
Deferred tax liabilities	(19,139)	(29,401)
Deferred tax assets and liabilities

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, 2020	Mar. 31, 2019
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	$ (601)	$ (115)
Acquired in business combination	(1,890)	(1,317)
Recognised in profit or loss	378	800
Effects of movement in foreign exchange rates	336	31
Ending balance	(1,777)	(601)
Property, plant and equipment [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance		(390)
Recognised in profit or loss		362
Effects of movement in foreign exchange rates		28
Intangible assets [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	(30,002)	(33,675)
Acquired in business combination	(1,890)	(1,688)
Recognised in profit or loss	9,110	3,147
Effects of movement in foreign exchange rates	1,866	2,214
Ending balance	(20,916)	(30,002)
Trade and other receivables [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	51
Effects of movement in foreign exchange rates	(3)
Ending balance	48
Share Based Payments [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	115
Recognised in profit or loss	241	115
Effects of movement in foreign exchange rates	(128)
Ending balance	228	115
Tax loss carry forwards [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Beginning balance	29,286	33,950
Acquired in business combination		371
Recognised in profit or loss	(9,034)	(2,824)
Effects of movement in foreign exchange rates	(1,513)	(2,211)
Ending balance	18,739	$ 29,286
Employee benefits [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	66
Effects of movement in foreign exchange rates	53
Ending balance	119
Other non-current liabilities [Member]
Disclosure of Movement in Temporary Differences [Line Items]
Recognised in profit or loss	(56)
Effects of movement in foreign exchange rates	61
Ending balance	$ 5

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Trade And Other Receivables [Abstract]
Trade and other receivables, net	$ 46,814	$ 46,819
Due from employees	542	326
Security deposits, net	8,152	6,550
Interest accrued on term deposits	557	1,767
Total	56,065	55,462
Non-current	2,658	2,267
Current	$ 53,407	$ 53,195

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash in hand	$ 90	$ 93
Funds in transit	4,631	45,108
Bank balances	113,477	132,789
Term deposits	11,683
Total	$ 129,881	$ 177,990

Term Deposits - Schedule of Ter

Term Deposits - Schedule of Term Deposits (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Term Deposit [Abstract]
Term deposits	$ 38,030	$ 134,133
Non-current	207	139
Current	37,823	133,994
Total	$ 38,030	$ 134,133

Term Deposits - Additional Info

Term Deposits - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Term Deposit [Abstract]
Letter of credit issued to various airlines	$ 90	$ 90
Pledged with banks against bank guarantees, bank over draft facility and other facilities	$ 1,402	$ 1,687

Other Current Assets - Summary

Other Current Assets - Summary of Other Current Assets (Detail) - USD ($) $ in Thousands		Mar. 31, 2020	Mar. 31, 2019
Other Current Assets [Abstract]
Advance to suppliers		$ 49,565	$ 67,268
Prepaid expenses		3,063	4,207
Prepaid lease rentals	[1]		306
Other assets	[2]	800	1,351
Total		$ 53,428	$ 73,132
[1]	Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19).
[2]	As at March 31, 2019, includes USD 411 towards right to receive equity stake in a travel entity acquired in business combination (refer note 8 (a))

Other Current Assets - Summar_2

Other Current Assets - Summary of Other Current Assets (Parenthetical) (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Other Current Assets [Abstract]
Right to receive equity stake in travel entity	$ 411

Other Non-Current Assets - Summ

Other Non-Current Assets - Summary of Other Non-Current Assets (Detail) - USD ($) $ in Thousands		Mar. 31, 2020	Mar. 31, 2019
Other Non Current Assets [Abstract]
Prepaid lease rentals	[1]		$ 2,006
Prepaid expenses		$ 131	267
Total		$ 131	$ 2,273
[1]	*Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified prepaid lease rentals to buildings (right-of-use assets). (refer note 4 and 19).

Capital and Reserves - Schedule

Capital and Reserves - Schedule of Share Capital and Share Premium (Details) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of classes of share capital [Line Items]
Beginning balance		$ 1,357,368	$ 1,558,932	$ 1,405,462
Shares issued during the year on exercise of share based awards		41,648	40,033	44,860
Ending balance		862,292	1,357,368	1,558,932
Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance		52	52	46
Ending balance		52	52	52
Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance		1,977,318	1,960,691	1,607,373
Ending balance		$ 1,985,555	$ 1,977,318	$ 1,960,691
Ordinary shares [member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	60,303,844	59,343,426
Shares issued during the year on exercise of share based awards	[1]	312,764	960,418
Conversion of class B shares to ordinary shares	[1]	2,970,295
Ending balance	[1]	63,586,903	60,303,844	59,343,426
Ordinary shares [member] | Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	$ 31	$ 31
Conversion of class B shares to ordinary shares	[1]	1
Ending balance	[1]	32	31	$ 31
Ordinary shares [member] | Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	668,203	651,576
Shares issued during the year on exercise of share based awards	[1]	8,237	16,627
Conversion of class B shares to ordinary shares	[1]	91,195
Ending balance	[1]	$ 767,635	$ 668,203	$ 651,576
Class B Shares [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	42,638,206	42,638,206
Conversion of class B shares to ordinary shares	[1]	(2,970,295)
Ending balance	[1]	39,667,911	42,638,206	42,638,206
Class B Shares [Member] | Share Capital [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	$ 21	$ 21
Conversion of class B shares to ordinary shares	[1]	(1)
Ending balance	[1]	20	21	$ 21
Class B Shares [Member] | Share Premium [Member]
Disclosure of classes of share capital [Line Items]
Beginning balance	[1]	1,309,115	1,309,115
Conversion of class B shares to ordinary shares	[1]	(91,195)
Ending balance	[1]	$ 1,217,920	$ 1,309,115	$ 1,309,115
[1]	Par value of USD 0.0005 per share

Capital and Reserves - Schedu_2

Capital and Reserves - Schedule of Share Capital and Share Premium (Parenthetical) (Details) - $ / shares	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Classes Of Share Capital [Abstract]
Par value per share	$ 0.0005	$ 0.0005

Capital and Reserves - Addition

Capital and Reserves - Additional Information (Details) - $ / shares	Mar. 31, 2020	Mar. 31, 2019
Disclosure of classes of share capital [Line Items]
Par value per share	$ 0.0005	$ 0.0005
Ordinary shares [member]
Disclosure of classes of share capital [Line Items]
Par value per share	0.0005
Class B Shares [Member]
Disclosure of classes of share capital [Line Items]
Par value per share	$ 0.0005	$ 0.0005

Loss Per Share - Computation of

Loss Per Share - Computation of Basic and Diluted Loss Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Loss attributable to ordinary shareholders (including Class B shareholders)	$ (447,781)	$ (167,759)	$ (218,412)
Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic loss per share	105,190,507	103,989,421	100,394,080
Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive loss per share	105,190,507	103,989,421	100,394,080
Basic	$ (4.26)	$ (1.61)	$ (2.18)
Diluted	$ (4.26)	$ (1.61)	$ (2.18)

Loss Per Share - Additional inf

Loss Per Share - Additional information (Detail) - shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Employees share based awards were excluded from the diluted weighted average number of ordinary shares calculation	2,060,026	2,445,546	4,832,824

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, 2020	Mar. 31, 2019
Non-current liabilities
Non-current portion of loans and borrowings	$ 21,613	$ 474
Lease liabilities (refer note 4)	20,915
Current liabilities
Current portion of loans and borrowings	3,971	233
Current portion of lease liabilities (refer note 4)	3,638
Secured bank loans [Member]
Non-current liabilities
Non-current portion of loans and borrowings	698	474
Current liabilities
Current portion of loans and borrowings	$ 333	$ 233

Loans and Borrowings - Schedule

Loans and Borrowings - Schedule of Terms and Conditions of Outstanding Loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lease Liabilities [Member]
Disclosure Of Loans And Borrowings [Line Items]
Year of maturity	2020 - 2028
Original value	$ 41,432
Carrying amount	$ 24,553
Lease Liabilities [Member] | Bottom of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	10.00%
Lease Liabilities [Member] | Top of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	11.00%
INR 1 [Member] | Secured bank loans [Member]
Disclosure Of Loans And Borrowings [Line Items]
Year of maturity	2019 - 2024	2019 - 2024
Original value	$ 1,471	$ 1,196
Carrying amount	$ 1,031	$ 707
INR 1 [Member] | Secured bank loans [Member] | Bottom of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	8.00%	8.00%
INR 1 [Member] | Secured bank loans [Member] | Top of Range [Member]
Disclosure Of Loans And Borrowings [Line Items]
Interest rate	11.00%	11.00%

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Loans And Borrowings [Line Items]
Credit facility maximum funding amount	$ 5,347	$ 5,760
Credit facility borrowing limits	37,796	38,684
Assets pledged as collateral	79,811	61,060
Motor Vehicles [Member]
Disclosure Of Loans And Borrowings [Line Items]
Carrying amount of vehicles	$ 1,089	$ 641

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, 2020	Mar. 31, 2019	Mar. 31, 2018	Apr. 01, 2019
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning balance	$ 707	$ 652	$ 749
Restated balance as at April 1, 2019				$ 25,584
Proceeds from bank loans	702	336	281
Repayment of bank loans (refer note 29)	(316)	(239)	(377)
Acquired thourgh business combination	954
Additions to lease liabilities	3,974
Payment of lease liabilities	(6,212)
Interest accrued	2,792	50	76
Interest paid	(61)	(50)	(76)
Effect of change in foreign exchange rates	(1,833)	(42)	(1)
Ending balance	25,584	707	652
Impact due to Initial Application of IFRS 16 [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Impact due to initial application of IFRS 16	24,877
Lease Liabilities [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Restated balance as at April 1, 2019				24,877
Acquired thourgh business combination	945
Additions to lease liabilities	3,974
Payment of lease liabilities	(6,212)
Interest accrued	2,731
Effect of change in foreign exchange rates	(1,762)
Ending balance	24,553
Lease Liabilities [Member] | Impact due to Initial Application of IFRS 16 [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Impact due to initial application of IFRS 16	24,877
Secured Bank Loans [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning balance	707	652	749
Restated balance as at April 1, 2019				$ 707
Proceeds from bank loans	702	336	281
Repayment of bank loans (refer note 29)	(316)	(239)	(377)
Acquired thourgh business combination	9
Interest accrued	61	50	76
Interest paid	(61)	(50)	(76)
Effect of change in foreign exchange rates	(71)	(42)	(1)
Ending balance	$ 1,031	$ 707	$ 652

Other Current Liabilities - Sum

Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands		Mar. 31, 2020	Mar. 31, 2019
Other Current Liabilities [Abstract]
Statutory liabilities		$ 5,688	$ 11,304
Deferred rent liabilities	[1]		83
Employee related payables		7,066	5,932
Refund due to customers		22,558	5,551
Deferred income		236	246
Other liabilities (related to business combination) (refer note 8 (b))		5,441
Total		$ 40,989	$ 23,116
[1]	Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Other Non-current Liabilities -

Other Non-current Liabilities - Schedule of Other Non-current Liabilities (Detail) - USD ($) $ in Thousands		Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Other Non Current Liabilities [Abstract]
Deferred rent liabilities	[1]		$ 2,112
Deferred income		$ 295	288
Other liabilities (related to business combination) (refer note 8 (b))		9,480
Total		$ 9,775	$ 2,400
[1]	Upon adoption of IFRS 16, from April 1, 2019 the Group has reclassified deferred rent liabilities to building (right-of-use assets). (refer note 4 and 19)

Employee Benefits - Summary of

Employee Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Parenthetical) (Detail)	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Abstract]
Percentage of change in discount rate	1.00%	1.00%
Percentage of change in future salary growth	1.00%	1.00%
Percentage of change in withdrawal rate	10.00%	10.00%

Employee Benefits - Summary o_2

Employee Benefits - Summary of Employee Benefits (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract]
Net defined benefit liability	$ 4,834	$ 3,424
Other long term employee benefit (liability for compensated absences)	1,501	1,365
Total employee benefit liabilities	$ 6,335	$ 4,789

Employee Benefits - Summary o_3

Employee Benefits - Summary of Employee Benefits (Present Value of Funded Obligation) (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract]
Present Value of unfunded obligation	$ 4,834	$ 3,424
Total	$ 4,834	$ 3,424

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, 2020	Mar. 31, 2019
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	$ 3,424	$ 2,458
Acquired through business combination	114	42
Included in profit or loss
Current service cost	930	646
Past service cost	432	332
Interest cost (income)	236	144
Included in profit or loss, total	1,598	1,122
Included in other comprehensive income
-demographic assumptions		6
-financial assumptions	(72)	69
-experience adjustment	314	523
-Return on plan assets excluding interest income	104	(13)
Included in other comprehensive income, total	346	585
Effects of movement in exchange rates	(340)	(154)
Other
Contribution by employer	(26)	(416)
Benefits paid	(282)	(213)
Balance as at March 31	4,834	3,424
Defined Benefit Obligation [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	4,269	2,994
Acquired through business combination	281	42
Included in profit or loss
Current service cost	930	646
Past service cost	432	332
Interest cost (income)	302	189
Included in profit or loss, total	1,664	1,167
Included in other comprehensive income
-demographic assumptions		6
-financial assumptions	(72)	69
-experience adjustment	314	523
Included in other comprehensive income, total	242	598
Effects of movement in exchange rates	(406)	(186)
Other
Benefits paid	(381)	(346)
Balance as at March 31	5,669	4,269
Fair Value of Plan Assets [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Balance as at April 1	(845)	(536)
Acquired through business combination	(167)
Included in profit or loss
Interest cost (income)	(66)	(45)
Included in profit or loss, total	(66)	(45)
Included in other comprehensive income
-Return on plan assets excluding interest income	104	(13)
Included in other comprehensive income, total	104	(13)
Effects of movement in exchange rates	66	32
Other
Contribution by employer	(26)	(416)
Benefits paid	99	133
Balance as at March 31	$ (835)	$ (845)

Employee Benefits - Disclosur_2

Employee Benefits - Disclosure of Reconciliation From Opening Balances to Closing Balances For Net Defined Liability and Its Components Represented by Associates (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Net defined benefit liability represented by:
Net defined benefit liability	$ 4,834	$ 3,424	$ 2,458
MMT India [Member]
Net defined benefit liability represented by:
Net defined benefit liability	3,465	2,895
GI India [Member]
Net defined benefit liability represented by:
Net defined benefit liability	1,104	427
Bitla [Member]
Net defined benefit liability represented by:
Net defined benefit liability	104	$ 102
Q2T [Member]
Net defined benefit liability represented by:
Net defined benefit liability	$ 161

Employee Benefits - Summary o_4

Employee Benefits - Summary of Actuarial Assumptions (Detail)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate (per annum)		6.80%
Future salary growth (per annum)		11.00%
Withdrawal rate	25.00%	25.00%
Bottom of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate (per annum)	5.70%
Future salary growth (per annum)	5.00%
Retirement age (years)	58 years	58 years
Top of Range [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate (per annum)	6.40%
Future salary growth (per annum)	11.00%
Retirement age (years)	65 years	60 years

Employee Benefits - Disclosur_3

Employee Benefits - Disclosure of Plan Assets (Detail)	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract]
Funds managed by the insurer	100.00%	100.00%

Employee Benefits - Summary o_5

Employee Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Abstract]
Discount rate (1% movement)	$ (251)	$ (164)
Future salary growth (1% movement)	276	165
Withdrawal rates (10% movement)	(636)	(323)
Discount rate (1% movement)	274	178
Future salary growth (1% movement)	(260)	(156)
Withdrawal rates (10% movement)	$ 1,240	$ 729

Share Based Payment - Additiona

Share Based Payment - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2020USD ($)sharesyr$ / shares	Mar. 31, 2019USD ($)shares$ / shares	Mar. 31, 2018USD ($)shares$ / shares	Dec. 31, 2016yr	Mar. 31, 2010shares	Mar. 31, 2017shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Exercise price per share of options outstanding | $ / shares	$ 1.98	$ 1.98
Weighted average contractual life in years	1 year 3 months	2 years 3 months	3 years 3 months
Share based payment expense | $	$ 41,487,000	$ 39,745,000	$ 44,716,000
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	4 years 7 months 6 days	4 years 10 months 24 days	5 years 2 months 12 days
Number of shares granted	1,334,759	1,325,531	690,757
Vesting conditions	Refer notes	Refer notes	Refer notes
RSU exercised during the year	312,764	716,847	1,065,521
Weighted average exercise price | $ / shares	$ 0.0005	$ 0.0005	$ 0.0005			$ 0.0005
Share based payment expense for options recognized under personnel expenses | $	$ 36,388,000	$ 39,714,000	$ 44,730,000
Legal and professional expenses | $	144,000	$ 288,000	$ 144,000
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment expense | $	$ 5,099,000
Number of shares granted	21,588
Vesting conditions	Refer notes
Weighted average exercise price | $ / shares	$ 2,229
Later than one year [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	10.00%	10.00%	10.00%
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
1-2 years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	20.00%	20.00%	20.00%
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
Later than two years and not later than three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	30.00%	30.00%	30.00%
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
Later than three years and not later than four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	40.00%	40.00%	40.00%
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	772
Bottom of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Exercise price per share of options outstanding | $ / shares			$ 0.742
Bottom of Range [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	4 years	4 years	4 years
Grant date fair value of RSUs | $	$ 22.43	$ 24.33	$ 28.75
Bottom of Range [Member] | Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	4 years
Grant date fair value of RSUs | $	$ 722
Expected term | yr	3
Top of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Exercise price per share of options outstanding | $ / shares			$ 1.98
Top of Range [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	8 years	8 years	8 years
Grant date fair value of RSUs | $	$ 27.60	$ 36.15	$ 33.55
Top of Range [Member] | Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	7 years
Grant date fair value of RSUs | $	$ 1,014
Expected term | yr	5
MakeMyTrip.com Equity Option Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Options granted	0	0	0		2,703,810
Exercise price per share of options outstanding | $ / shares	$ 1.98	$ 1.98	$ 1.28			$ 1.14
Number of options outstanding	17,839	17,839	261,410			333,121
Vesting Option One [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted	846,044	1,199,663	690,757
Tranche | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted	305,131
Tranche | Later than one year [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25.00%	25.00%	25.00%
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
Tranche | 1-2 years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25.00%	25.00%	25.00%
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 | Later than two years and not later than three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25.00%	25.00%	25.00%
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 | Later than three years and not later than four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	25.00%	25.00%	25.00%
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
Tranche Two [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted		125,868
Percentage of maximum shares employees are eligible to receive	120.00%
Tranche Two [Member] | Later than two years and not later than three years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	50.00%	50.00%	50.00%
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 Two [Member] | Later than three years and not later than four years [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Graded percentage	50.00%	50.00%	50.00%
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 Two [Member] | 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
Tranche Three [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted	180,714
Vesting conditions	vesting on September 30,2022	vesting on September 30,2022	vesting on September 30,2022
Percentage of maximum shares employees are eligible to receive	150.00%
Vesting percentage	100.00%	100.00%	100.00%
Tranche Four [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted	2,098
Vesting conditions	vesting on September 30, 2023	vesting on September 30, 2023	vesting on September 30, 2023
Vesting percentage	100.00%	100.00%	100.00%
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average contractual life in years	5 years 6 months
Number of shares granted	21,588
Vesting conditions	vesting over 3 years
RSUs expiry	one third on the expiry of 12 months from the grant date, one thirds on the expiry of 24 months from the grant date, one third on the expiry of 36 months from the grant date.
Weighted average exercise price | $ / shares	$ 2,229
Description of employee stock options	Each ESOP represents the right to receive one hundred common equity shares of the Group.
Maximum time period to exercise options from vesting date	48 months
Bona Vita Employees Stock Option Plan 2016 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Options granted	0		11,789
Exercise price per share of options outstanding | $ / shares		$ 0.0154	$ 0.0154			$ 0.0154
Weighted average contractual life in years		8 years 8 months 12 days	10 years 4 months 24 days
Share based payment expense | $		$ 31,000	$ (14,000)
Weighted average exercise price | $ / shares		$ 0.0154	$ 0.0154
Number of options outstanding	0	13,664	21,955			21,711
Bona Vita Employees Stock Option Plan 2016 [Member] | Vesting Period Of Four Years [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting conditions	ESOPs have graded vesting over 4 years from the grant date with first vesting date after one year from the grant date. The contractual life of the ESOPs granted under this plan is 10 years from the vesting date.
Vesting period | yr				4
Expected term | yr				10

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, 2020shares$ / shares	Mar. 31, 2019shares$ / shares	Mar. 31, 2018shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average exercise price per share outstanding, beginning balance	$ 1.98
Weighted average exercise price per share outstanding, ending balance	$ 1.98	$ 1.98
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance | shares	5,734,826	5,433,399	6,367,186
Number of options, granted | shares	1,334,759	1,325,531	690,757
Number of options, Forfeited and expired | shares	(319,399)	(307,257)	(559,023)
Number of options, Exercised | shares	(312,764)	(716,847)	(1,065,521)
Number of options outstanding, ending balance | shares	6,437,422	5,734,826	5,433,399
Number of options, exercisable | shares	2,812,252	1,650,767	1,313,158
Weighted average exercise price per share outstanding, beginning balance	$ 0.0005	$ 0.0005	$ 0.0005
Weighted average exercise price per share, Granted	0.0005	0.0005	0.0005
Weighted average exercise price per share, Forfeited and expired	0.0005	0.0005	0.0005
Weighted average exercise price per share, Exercised	0.0005	0.0005	0.0005
Weighted average exercise price per share outstanding, ending balance	0.0005	0.0005	0.0005
Weighted average exercise price per share, ending balance	$ 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, granted | shares	21,588
Number of options outstanding, ending balance | shares	21,588
Weighted average exercise price per share, Granted	$ 2,229
Weighted average exercise price per share outstanding, ending balance	2,229
MakeMyTrip.com Equity Option Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average exercise price per share outstanding, beginning balance	1.98	1.28	1.14
Weighted average exercise price per share, Exercised		1.23	0.63
Weighted average exercise price per share outstanding, ending balance	1.98	1.98	1.28
Weighted average exercise price per share, ending balance	$ 1.98	$ 1.98	$ 1.28
Number of options outstanding, beginning balance | shares	17,839	261,410	333,121
Number of options, Exercised | shares		(243,571)	(71,711)
Number of options outstanding, ending balance | shares	17,839	17,839	261,410
Number of options, exercisable | shares	17,839	17,839	261,410

Share Based Payment - Summary_2

Share Based Payment - Summary of Terms and Conditions Relating to Grants under Share Incentive Plan (Detail) - shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	1 year 3 months	2 years 3 months	3 years 3 months
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of instruments	1,334,759	1,325,531	690,757
Vesting conditions	Refer notes	Refer notes	Refer notes
Contractual life	4 years 7 months 6 days	4 years 10 months 24 days	5 years 2 months 12 days
Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of instruments	21,588
Vesting conditions	Refer notes
Bottom of Range [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	4 years	4 years	4 years
Bottom of Range [Member] | Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	4 years
Top of Range [Member] | Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	8 years	8 years	8 years
Top of Range [Member] | Employee Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Contractual life	7 years

Share Based Payment - Summary_3

Share Based Payment - Summary of Measurement Used to Determine Fair Values of ESOPS (Detail) - Employee Stock Options [Member]	12 Months Ended
	Mar. 31, 2020USD ($)yr$ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at grant date (USD) | $ / shares	$ 2,302
Exercise price (USD) | $ / shares	$ 2,229
Risk-free interest rate	1.50%
Bottom of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Fair value at grant date (USD) | $	$ 722
Expected volatility	43.80%
Expected term | yr	3
Top of Range [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Fair value at grant date (USD) | $	$ 1,014
Expected volatility	49.00%
Expected term | yr	5

Share Based Payment - Summary_4

Share Based Payment - Summary of Number and Weighted Average Exercise Price of Employee Stock Options under Bona Vita ESOP (Detail)	12 Months Ended
	Mar. 31, 2020shares$ / shares	Mar. 31, 2019shares$ / shares	Mar. 31, 2018shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted average exercise price per share outstanding, beginning balance	$ 1.98
Weighted average exercise price per share outstanding, ending balance	$ 1.98	$ 1.98
Bona Vita Employees Stock Option Plan 2016 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options outstanding, beginning balance | shares	13,664	21,955	21,711
Number of options, granted | shares	0		11,789
Number of options, Forfeited and expired | shares	(9,117)	(8,291)	(11,545)
Number of options, Exercised | shares	(4,547)
Number of options outstanding, ending balance | shares	0	13,664	21,955
Number of options, exercisable | shares		13,664	11,370
Weighted average exercise price per share outstanding, beginning balance	$ 0.0154	$ 0.0154	$ 0.0154
Weighted average exercise price per share, Granted			0.0154
Weighted average exercise price per share, Forfeited and expired	0.0141	0.0154	0.0154
Weighted average exercise price per share, Exercised	$ 0.0141
Weighted average exercise price per share outstanding, ending balance		0.0154	0.0154
Weighted average exercise price per share, ending balance		$ 0.0154	$ 0.0154

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Trade And Other Payables [Abstract]
Other trade payables	$ 21,018	$ 69,204
Accrued expenses	49,729	41,766
Total	$ 70,747	$ 110,970

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Detail) $ in Thousands	Mar. 31, 2020USD ($)
Provisions [Abstract]
Provision for litigations	$ 30,800
Total	$ 30,800

Financial Instruments - Summary

Financial Instruments - Summary of Maximum Exposure to Credit Risk (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	$ 223,886	$ 367,805
Contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure		313
Trades and other receivables [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	56,065	55,462
Term deposits [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	38,030	134,133
Cash and cash equivalents [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	129,791	177,897
Trade and other receivables and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	56,065	55,775
Trade and other receivables and contract assets [Member] | India [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	48,758	45,495
Trade and other receivables and contract assets [Member] | Thailand [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	3,901	4,550
Trade and other receivables and contract assets [Member] | Malaysia [member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	318	419
Trade and other receivables and contract assets [Member] | Singapore [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	562	1,542
Trade and other receivables and contract assets [Member] | Others [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	2,526	3,769
Trade and other receivables, term deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	94,095	189,908
Trade and other receivables, term deposits and contract assets [Member] | Airlines [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	16,564	19,147
Trade and other receivables, term deposits and contract assets [Member] | Retail customers [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	3,145	3,861
Trade and other receivables, term deposits and contract assets [Member] | Corporate customers [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	26,625	23,724
Trade and other receivables, term deposits and contract assets [Member] | Deposit With Hotels And Others [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	8,152	6,550
Trade and other receivables, term deposits and contract assets [Member] | Term deposits with bank [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	38,030	134,133
Trade and other receivables, term deposits and contract assets [Member] | Others [Member]
Disclosure Of Financial Assets [Line Items]
Maximum credit exposure	$ 1,579	$ 2,493

Financial Instruments - Summa_2

Financial Instruments - Summary of Age of Trade and Other Receivables, Term Deposits, Security Deposits and Contract Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	$ 56,065	$ 55,462
Trade and other receivables, term deposits, security deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	96,988	191,759
Trade and other receivables and term deposits, Impairment	2,893	1,851
Not past due [Member] | Trade and other receivables, term deposits, security deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	58,418	168,901
Past due 0-30 days [Member] | Trade and other receivables, term deposits, security deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	14,834	7,934
Past due 30-120 days [Member] | Trade and other receivables, term deposits, security deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	13,531	9,045
More than 120 days [Member] | Trade and other receivables, term deposits, security deposits and contract assets [Member]
Disclosure Of Financial Assets [Line Items]
Trade and other receivables and term deposits, Gross	10,205	5,879
Trade and other receivables and term deposits, Impairment	$ 2,893	$ 1,851

Financial Instruments - Summa_3

Financial Instruments - Summary of Movement in Allowance for Impairment in Respect of Trade and Other Receivables (Detail) - Trade and other receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Assets [Line Items]
Allowance account for credit losses of financial assets at beginning of period	$ 1,851	$ 1,579
Allowance for impairment	1,563	816
Amounts written off against the allowance	(346)	(451)
Effects of movement in exchange rate	(175)	(93)
Allowance account for credit losses of financial assets at end of period	$ 2,893	$ 1,851

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, 2020	Mar. 31, 2019
Disclosure of financial assets [Line Items]
Carrying amount	$ 133,810	$ 117,228
Contractual cash flows	(146,742)	(117,341)
6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(102,318)	(116,672)
6-12 months [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(2,984)	(135)
1-2 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(10,919)	(232)
2-5 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(18,438)	(301)
More Than Five Years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(12,083)	(1)
Lease Liabilities [Member]
Disclosure of financial assets [Line Items]
Carrying amount	24,553
Contractual cash flows	(35,539)
Lease Liabilities [Member] | 6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(3,236)
Lease Liabilities [Member] | 6-12 months [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(2,779)
Lease Liabilities [Member] | 1-2 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(4,978)
Lease Liabilities [Member] | 2-5 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(12,463)
Lease Liabilities [Member] | More Than Five Years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(12,083)
Secured bank loans [Member]
Disclosure of financial assets [Line Items]
Carrying amount	1,031	707
Contractual cash flows	(1,188)	(820)
Secured bank loans [Member] | 6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(207)	(151)
Secured bank loans [Member] | 6-12 months [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(205)	(135)
Secured bank loans [Member] | 1-2 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(371)	(232)
Secured bank loans [Member] | 2-5 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(405)	(301)
Secured bank loans [Member] | More Than Five Years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows		(1)
Trades and other payables [Member]
Disclosure of financial assets [Line Items]
Carrying amount	70,747	110,970
Contractual cash flows	(70,747)	(110,970)
Trades and other payables [Member] | 6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(70,747)	(110,970)
Other Liabilities Related to Business Combination [Member]
Disclosure of financial assets [Line Items]
Carrying amount	14,921
Contractual cash flows	(16,710)
Other Liabilities Related to Business Combination [Member] | 6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(5,570)
Other Liabilities Related to Business Combination [Member] | 1-2 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(5,570)
Other Liabilities Related to Business Combination [Member] | 2-5 years [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	(5,570)
Refund due to customers [Member]
Disclosure of financial assets [Line Items]
Carrying amount	22,558	5,551
Contractual cash flows	(22,558)	(5,551)
Refund due to customers [Member] | 6 months or less [Member]
Disclosure of financial assets [Line Items]
Contractual cash flows	$ (22,558)	$ (5,551)

Financial Instruments - Summa_5

Financial Instruments - Summary of Currency Risk (Detail) - Currency risk Between USD and INR [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	$ (166,668)	$ (135,061)
Trades and other receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	1,403	2,615
Trades and other payables [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	(168,676)	(144,478)
Cash and cash equivalents [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Net exposure to foreign currency risk	$ 605	$ 6,802

Financial Instruments - Summa_6

Financial Instruments - Summary of Significant Exchange Rates Applied (Detail) - $ / ₨	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Foreign Exchange Rates [Abstract]
Average exchange rate per unit	0.0141	0.0144
Reporting date rate per unit	0.0134	0.0144

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Level 3 [Member]
Disclosure of foreign exchange rates [Line Items]
Financial assets, at fair value	$ 3,584	$ 5,974
USD against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Strengthening of currency	10.00%	10.00%
Depreciation of currency	10.00%	10.00%
Other Investments [Member]
Disclosure of foreign exchange rates [Line Items]
Equity instruments basis points	1.00%	1.00%
Other Liabilities Related to Business Combination [Member]
Disclosure of foreign exchange rates [Line Items]
Change in other liabilities related to business combination	1.00%	1.00%
Right to Receive Equity Stake in Travel Entity [Member]
Disclosure of foreign exchange rates [Line Items]
Right to receive equity stake in travel entity	5.00%	5.00%
Cash and Cash Equivalents, Other Investments and Term Deposits [Member]
Disclosure of foreign exchange rates [Line Items]
Assets carried at amortized cost	$ 168,010
Trade Receivables [member]
Disclosure of foreign exchange rates [Line Items]
Assets carried at amortized cost	$ 56,065

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Exchange Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
10% strengthening of USD against INR [Member]
Disclosure of foreign exchange rates [Line Items]
Effect of exchange rate changes	$ (15,152)	$ (12,863)

Financial Instruments - Summa_7

Financial Instruments - Summary of Interest-Bearing Financial instruments (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Financial assets
Term deposits	$ 38,030	$ 134,133
Interest rate risk [Member] | Fixed interest rate [Member]
Financial assets
Term deposits	38,030	134,133
Financial liabilities
Secured bank loans	(1,031)	(707)
Total	$ 36,999	$ 133,426

Financial Instruments - Summa_8

Financial Instruments - Summary of Fair Values of Financial Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	$ 3,584	$ 5,974
Financial assets not measured at fair value(Amortised cost)	224,075	367,684
Financial liabilities measured at fair value	14,921
Liabilities carried at amortized cost (Other financial liabilities)	118,889	117,228
Cost [Member] | Other Liabilities Related to Business Combination [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities measured at fair value	14,921
Cost [Member] | Lease Liabilities [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	24,553
Cost [Member] | Secured bank loans [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	1,031	707
Cost [Member] | Trade and other payables [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	70,747	110,970
Cost [Member] | Refund due to customers [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	22,558	5,551
Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	3,584	5,974
Financial assets not measured at fair value(Amortised cost)	224,075	367,684
Financial liabilities measured at fair value	14,921
Liabilities carried at amortized cost (Other financial liabilities)	118,889	117,228
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	14,921
Fair value [Member] | Lease Liabilities [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	24,553
Fair value [Member] | Secured bank loans [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	1,031	707
Fair value [Member] | Trade and other payables [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	70,747	110,970
Fair value [Member] | Refund due to customers [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Liabilities carried at amortized cost (Other financial liabilities)	22,558	5,551
Other Investments- Equity Securities [Member] | Cost [Member] | FVOCI [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	3,584	5,563
Other Investments- Equity Securities [Member] | Fair value [Member] | FVOCI [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	3,584	5,563
Right to Receive Equity Stake in Travel Entity [Member] | Cost [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value		411
Right to Receive Equity Stake in Travel Entity [Member] | Fair value [Member] | FVTPL [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value		411
Trade and Other Receivable [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	56,065	55,462
Trade and Other Receivable [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	56,065	55,462
Term deposits [Member] | Cost [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	38,030	134,133
Term deposits [Member] | Fair value [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets not measured at fair value(Amortised cost)	38,030	134,133
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)	129,881	177,990
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)	129,881	177,990
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)	99	99
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)	$ 99	$ 99

Financial Instruments - Summa_9

Financial Instruments - Summary of Financial Instruments Carried at Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Right to receive equity stake in travel entity		$ 411
Level 3 [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments	$ 3,584	5,563
Right to receive equity stake in travel entity		411
Total Assets	3,584	5,974
Other liabilities (related to business combination)	14,921
Total Liabilities	14,921
Fair value [Member]
Disclosure Of Financial Instruments [Line Items]
Other investments	3,584	5,563
Right to receive equity stake in travel entity		411
Total Assets	3,584	$ 5,974
Other liabilities (related to business combination)	14,921
Total Liabilities	$ 14,921

Financial Instruments - Summ_10

Financial Instruments - Summary of Reconciliation Fair Value Measurements in Level 3 of Fair Value Hierarchy (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total gains and losses recognized in:
Equity instruments at FVOCI - net change in fair value, net of tax	$ (1,979)	$ (508)
Level 3 [Member]
Total gains and losses recognized in:
Closing balances	14,921
Opening balances	5,974
Total gains and losses recognized in:
Closing balances	3,584	5,974
Level 3 [Member] | Other Liabilities Related to Business Combination [Member]
Disclosure Of Financial Instruments [Line Items]
Acquired in business combination	14,550
Total gains and losses recognized in:
—profit or loss	1,421
-effect of movements in foreign exchange rates	(1,050)
Closing balances	14,921
Level 3 [Member] | Other Investments [Member]
Total gains and losses recognized in:
Opening balances	5,563	6,071
Total gains and losses recognized in:
Equity instruments at FVOCI - net change in fair value, net of tax	(1,979)	(508)
Closing balances	3,584	5,563
Level 3 [Member] | Right to Receive Equity Stake in Travel Entity [Member]
Total gains and losses recognized in:
Opening balances	411
Acquired in business combination		411
Total gains and losses recognized in:
—profit or loss	30
Settlement by issuance of shares (refer note 25)	$ (441)
Closing balances		411
Level 3 [Member] | Receivable from Related Party [Member]
Total gains and losses recognized in:
Opening balances		17,100
Total gains and losses recognized in:
—profit or loss		1
Amount received		$ (17,101)

Financial Instruments - Summ_11

Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Detail)	12 Months Ended
	Mar. 31, 2020
Other Investments [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Discounted cash flows: The valuation model considers the present value of expected free cash flows, discounted using a risk adjusted discount rate.
Significant unobservable inputs	Forecast annual revenue growth rate : (47%) - 50% (March 31, 2019: 20% - 50%) Forecast EBITDA margin: (13%) - 26% (March 31, 2019: (12%) - 25%) Risk adjusted discount rate: 17.0% (March 31, 2019: 17.0%)
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if : - the annual revenue growth rate were higher (lower) - the EBITDA margin were higher (lower) - the risk adjusted discount rate was lower (higher)
Other Liabilities Related to Business Combination [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, 2020: USD 16,710. Risk-adjusted discount rate March 31, 2020: 10.20%.
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 were lower (higher).
Right to Receive Equity Stake in Travel Entity [Member]
Disclosure Of Financial Instruments [Line Items]
Valuation technique	Market approach model: The valuation model considers revenue multiple of comparative company
Significant unobservable inputs	Revenue multiple : (March 31, 2019: 4.89)
Inter- relationship between significant unobservable inputs and fair value measurement	The estimated fair value would increase (decrease) if : the revenue multiple were higher (lower)

Financial Instruments - Summ_12

Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019Multiple
Other Investments [Member]
Disclosure Of Financial Instruments [Line Items]
Risk adjusted discount rate, Significant unobservable inputs	17.00%	17.00%
Other Investments [Member] | Bottom of Range [Member]
Disclosure Of Financial Instruments [Line Items]
Forecast annual revenue growth rate, Significant unobservable inputs	(47.00%)	20.00%
Forecast EBITDA margin, Significant unobservable inputs	(13.00%)	(12.00%)
Other Investments [Member] | Top of Range [Member]
Disclosure Of Financial Instruments [Line Items]
Forecast annual revenue growth rate, Significant unobservable inputs	50.00%	50.00%
Forecast EBITDA margin, Significant unobservable inputs	26.00%	25.00%
Other Liabilities Related to Business Combination [Member]
Disclosure Of Financial Instruments [Line Items]
Risk adjusted discount rate, Significant unobservable inputs	10.20%
Expected cash flow | $	$ 16,710
Right to Receive Equity Stake in Travel Entity [Member]
Disclosure Of Financial Instruments [Line Items]
Revenue multiple | Multiple		4.89

Financial Instruments - Summ_13

Financial Instruments - Summary of Financial Instruments Not Measured at Fair Value (Detail)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Other Financial Assets and Liabilities [Member]
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Valuation technique	Discounted cash flows	Discounted cash flows

Financial Instruments - Summ_14

Financial Instruments - Summary of Sensitivity Analysis For Other Investments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Abstract]
Annual revenue growth rate, increase in other comprehensive income	$ 314	$ 270
EBITDA Margin, increase in other comprehensive income	145	317
Risk adjusted discount rate, decrease in other comprehensive income	(280)	(529)
Annual revenue growth rate, decrease in other comprehensive income	(312)	(263)
EBITDA Margin, decrease in other comprehensive income	(145)	(317)
Risk adjusted discount rate, increase in other comprehensive income	$ 330	$ 624

Financial Instruments - Summ_15

Financial Instruments - Summary of Other Liabilities Related to Business Combination (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Financial Instruments [Abstract]
Increase, Risk adjusted discount rate	$ 144
Decrease, Risk adjusted discount rate	$ (149)

Financial Instruments - Summ_16

Financial Instruments - Summary of Right to Receive Equity Stake in Travel Entity (Detail) - Right to Receive Equity Stake in Travel Entity [Member] $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure Of Financial Instruments [Line Items]
Revenue Multiple	$ (100)
Revenue Multiple	$ 100

Capital Commitments - Additiona

Capital Commitments - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Capital Commitments [Abstract]
Estimated amount of contracts	$ 326	$ 604

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2020
Bottom of Range [Member]
Disclosure of operating lease [Line Items]
Lease property expiration period	1 year
Lease property extension period	3 years
Top of Range [Member]
Disclosure of operating lease [Line Items]
Lease property expiration period	12 years
Lease property extension period	5 years

Leases - Schedule of Right-of-u

Leases - Schedule of Right-of-use Assets (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Operating Lease [Abstract]
Balance as at April 1, 2019	$ 24,994
Additions to right-of-use assets	3,974
Additions to right-of-use assets (related to business combination, refer note 8 (b))	945
Effect of movements in foreign exchange rates	(1,299)
Depreciation charged during the year ended March 31, 2020	(5,284)
Balance as at March 31, 2020	$ 23,330

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Operating Lease [Abstract]
Interest expense on lease liabilities	[1]	$ 2,731
Depreciation on right-of-use assets during the year ended March 31, 2020 (lease under IFRS 16)		$ 5,284
Rent charged during the year ended (lease under IAS 17)			$ 6,581	$ 7,701
[1]	Upon adoption of IFRS 16 the Group has recognised depreciation on right-of-use assets and interest on lease liabilities instead of rent expense on leasehold properties. (refer note 4,15,16 and 19)

Leases - Summary of Amounts R_2

Leases - Summary of Amounts Recognised in Statement of Cash Flows (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Operating Lease [Abstract]
Total cash outflows for leases	$ 6,212

Related Parties - Summary of Ke

Related Parties - Summary of Key Management Personnel Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Key Management Personnel Compensation [Abstract]
Short-term employee benefits	$ 2,287	$ 2,239	$ 4,976
Contribution to defined contribution plan	184	68	94
Share based payment	19,804	21,984	27,714
Legal and professional	77	76	86
Total	$ 22,352	$ 24,367	$ 32,870

Related Parties - Additional In

Related Parties - Additional Information (Detail) - USD ($) $ in Thousands	Jan. 31, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	May 31, 2019	Sep. 30, 2018	May 31, 2017	Mar. 31, 2017
Ashish Kashyap [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Actual severance cost					$ 2,179
Accrued severance cost			$ 607
Severance cost payable term		two years in equal monthly installments
MTH Internet: SEA. Pte. Ltd [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Net working capital contribution in cash	$ 82,826
Working capital contributed after adjustment								$ 83,260
Amount receivable									$ 434
MTH Internet: SEA. Pte. Ltd [Member] | Other Non-current Assets [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Fair value of amount receivable from related party							$ 17,101
Naspers Limited and Subsidiaries [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Payment received from related party		$ 402,242	1,002,195	$ 1,252,022
Service fee charged by related party		5,070	11,333	14,940
Hotel room night sold to related party			516	2,731
Fees and commission paid to related party			26	70
Reimbursement of expenses to related party					$ 1
Naspers Limited and Subsidiaries [Member] | Air Ticket [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Air tickets procured from related party			$ 829	21,567
Commission earned from related party				$ 221
Simplotel Technologies Private Limited [Member] | Preference shares [member]
Disclosure Of Transactions Between Related Parties [Line Items]
Number of shares held							1,181
Simplotel Technologies Private Limited [Member] | Ordinary shares [member]
Disclosure Of Transactions Between Related Parties [Line Items]
Number of shares held							2,105
Holiday IQ Pte Ltd and Subsidiaries [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Cash consideration		$ 700
PasajeBus SpA [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Percentage of voting equity interests acquired						20.53%

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Transactions Between Related Parties [Abstract]
Key management personnel services	$ 4	$ 2	$ 2
Consultancy services	$ 28	$ 26	$ 22

Related Parties - Summary of _2

Related Parties - Summary of Transactions With Subsidiary of Entity Having Significant Influence Over the Company (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2020
Balance Outstanding
Trade and other receivables	$ 55,462	$ 56,065
Subsidiaries of Naspers Limited [Member]
Balance Outstanding
Funds in transit	8,747
Trade and other receivables	$ 70

Related Parties - Summary of _3

Related Parties - Summary of Transactions with Subsidiaries (Detail) - USD ($) $ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2020

Mar. 31, 2019

Mar. 31, 2018

Transactions

Other operating expenses

$ 65,793

$ 40,273

$ 38,072

$ 41,263

$ 35,719

$ 33,631

$ 30,961

$ 32,984

$ 185,401

$ 133,295

$ 120,566

Trip.com and its Subsidiaries [Member]

Transactions

Commission received

190

Commission paid

1,087

Other operating expenses

1,556

Trip.com and its Subsidiaries [Member] | Air Ticketing [Member]

Transactions

Sale of air ticketing

[1]

1,241

Purchase of air ticketing

[1]

21,610

Trip.com and its Subsidiaries [Member] | Hotels and Packages [Member]

Transactions

Sale of air ticketing

[1]

7,734

Purchase of air ticketing

[1]

$ 6,451

[1]

represents gross amount booked/charged for the air ticketing and hotel and packages transactions

Related Parties - Gross Amount

Related Parties - Gross Amount Booked/Charged for the Air Ticketing and Hotel and Packages Transactions (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Balance Outstanding
Trade and other receivables	$ 46,814	$ 46,819
Other trade payables	21,018	69,204
Prepaid expenses	3,063	$ 4,207
Trip.com and its Subsidiaries [Member]
Balance Outstanding
Trade and other receivables	657
Other trade payables	1,138
Prepaid expenses	$ 97

Related Parties - Summary of _4

Related Parties - Summary of Transactions with Equity-Accounted Investee and Its Subsidiaries (Detail) - Holiday IQ Pte Ltd and Subsidiaries [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Transactions
Revenue from air ticketing	$ 6	$ 38	$ 36
Services received	$ 11		$ 75
Balance Outstanding
Contract liability		$ 2

Related Parties - Summary of Eq

Related Parties - Summary of Equity in PasajeBus Spa by Exercising its Right (Details) - PasajeBus SpA [Member] $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Ancillary revenue	$ 110
Balance Outstanding
Trade and other receivables	$ 32

List of Material Subsidiaries -

List of Material Subsidiaries - Schedule of List of Material Subsidiaries (Detail)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
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	100.00%	100.00%
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	100.00%	100.00%
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	100.00%	100.00%
Ibibo Group Private Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	Ibibo Group Private Limited	Ibibo Group Private Limited
Place of Incorporation	India	India
Ownership interest	100.00%	100.00%
Bitla Software Private Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	Bitla Software Private Limited	Bitla Software Private Limited
Place of Incorporation	India	India
Ownership interest	100.00%	100.00%
Quest 2 Travel.com India Private Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of entity	Quest2Travel.com India Private Limited
Place of Incorporation	India
Ownership interest	51.00%

Non-controlling Interests - Add

Non-controlling Interests - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	May 31, 2019	Apr. 30, 2019	Aug. 31, 2017
Empresa Digital Peruana SAC [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Equity interest acquired	27.60%
Ownership interest	100.00%	72.40%
Cash consideration	$ 3,178
Increase in accumulated deficit	$ 3,178
Contribution by Non-controlling Interest [Member] | Bona Vita Techologies Private Limited ("Bona Vita") [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Issue of equity			$ 5,500
Contribution by Non-controlling Interest [Member] | Parent Company [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Issue of equity			2,500
Contribution by Non-controlling Interest [Member] | H.I.S Co. Ltd., Japan ("HIS") [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Issue of equity			$ 3,000

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail)	3 Months Ended
	Jun. 30, 2020
Unusual Risks and Uncertainties [Member] | Bottom of Range [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of revenue declining due to COVID19 pandemic	90.00%

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Summary of Quarterly Financial Data (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Revenue
Other revenue	$ 6,869	$ 8,252	$ 10,945	$ 10,279	$ 8,163	$ 8,426	$ 5,836	$ 5,603	$ 36,345	$ 28,028	$ 16,970
Total revenue	104,946	146,889	117,957	141,737	120,177	124,815	103,609	137,410	511,529	486,011	675,256
Other income	95	781	152	35	61	78	78	3	1,063	220	435
Service cost
Procurement cost of hotel and packages services	24,074	43,273	27,934	46,123	36,916	37,156	29,491	57,261	141,404	160,824	169,347
Other cost of providing services	3,316	3,353	2,818	3,429	1,765	4,758	2,962	3,103	12,916	12,588	6,530
Personnel expenses	34,456	31,659	32,564	31,157	28,216	29,645	28,745	26,961	129,836	113,567	114,157
Marketing and sales promotion expenses	27,029	44,994	40,054	54,526	41,700	49,696	44,755	55,929	166,603	192,080	451,818
Other operating expenses	65,793	40,273	38,072	41,263	35,719	33,631	30,961	32,984	185,401	133,295	120,566
Depreciation, amortization and impairment	8,471	8,492	8,547	8,172	6,903	6,586	6,610	6,718	33,682	26,817	32,712
Impairment of goodwill	272,160								272,160
Result from operating activities	(330,258)	(24,374)	(31,880)	(42,898)	(30,981)	(36,579)	(39,837)	(45,543)	(429,410)	(152,940)	(219,439)
Profit (Loss) Before tax	(338,726)	(29,599)	(36,597)	(42,624)	(40,939)	(29,493)	(46,995)	(51,196)	(447,546)	(168,623)	(220,149)
Profit (Loss) for the period	(338,611)	(29,511)	(36,803)	(42,592)	(40,393)	(29,294)	(46,965)	(51,231)	(447,517)	(167,883)	(220,240)
Air Ticketing [Member]
Revenue
Revenue	35,845	47,911	45,992	44,613	41,693	43,506	41,067	40,448	174,361	166,714	167,391
Hotels and Packages [Member]
Revenue
Revenue	47,538	72,989	46,763	68,524	58,182	58,204	44,860	76,278	235,814	237,524	439,963
Bus Ticketing [Member]
Revenue
Revenue	$ 14,694	$ 17,737	$ 14,257	$ 18,321	$ 12,139	$ 14,679	$ 11,846	$ 15,081	$ 65,009	$ 53,745	$ 50,932