Yatra Online (YTRA) 20-F 31 Jul 24 2024 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Mar. 31, 2024 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	001-37968
Entity Registrant Name	YATRA ONLINE, INC.
Entity Central Index Key	0001516899
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Gulf Adiba, Plot No. 272
Entity Address, Address Line Two	4th Floor, Udyog Vihar, Phase-II
Entity Address, Address Line Three	Sector-20, Gurugram
Entity Address, City or Town	Haryana
Entity Address, Country	IN
Entity Address, Postal Zip Code	122008
Title of 12(b) Security	Ordinary Shares, par value $0.0001 per share
Trading Symbol	YTRA
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1712
Auditor Name	Ernst & Young Associates LLP
Auditor Location	Gurugram, India
Ordinary shares [member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	61,258,684
Ordinary shares class F [member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	1,854,871
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Gulf Adiba, Plot No. 272
Entity Address, Address Line Two	4th Floor, Udyog Vihar, Phase-II
Entity Address, Address Line Three	Sector-20, Gurugram
Entity Address, City or Town	Haryana
Entity Address, Country	IN
Entity Address, Postal Zip Code	122008
City Area Code	91 124
Local Phone Number	4591700
Contact Personnel Name	Dhruv Shringi

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Loss ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($) $ / shares	Mar. 31, 2024 INR (₨) ₨ / shares	Mar. 31, 2023 INR (₨) ₨ / shares	Mar. 31, 2022 INR (₨) ₨ / shares
Revenue
Rendering of services	$ 43,002	₨ 3,583,798	₨ 3,405,548	₨ 1,817,392
Other revenue	7,273	606,099	421,717	171,984
Total revenue	50,275	4,189,897	3,827,265	1,989,376
Other income	1,228	102,362	152,520	158,648
Service cost	10,392	866,039	669,098	159,284
Personnel expenses	16,177	1,348,215	1,148,434	1,021,881
Marketing and sales promotion expenses	5,519	459,935	336,472	124,147
Other operating expenses	18,951	1,579,352	1,554,963	893,313
Depreciation and amortization	2,370	197,527	190,152	308,153
Impairment of loan to joint venture			1,000	72,719
Results from operations	(1,906)	(158,809)	79,666	(431,473)
Share of loss of joint venture				41,616
Finance income	2,048	170,714	28,944	47,816
Finance cost	(3,444)	(286,998)	(326,399)	(100,453)
Listing and related expenses	(651)	(54,238)	(23,591)	(55,818)
Change in fair value of warrants gain				32,756
Loss before taxes	(3,953)	(329,331)	(241,380)	(465,556)
Tax expense	(446)	(37,174)	(46,788)	(16,906)
Loss for the period	(4,399)	(366,505)	(288,168)	(482,462)
Items not to be reclassified to profit or loss in subsequent periods (net of taxes)
Remeasurement (loss)/gain on defined benefit plan	(71)	(6,006)	(10,713)	(247)
Items that are or may be reclassified subsequently to profit or loss (net of taxes)
Foreign currency translation differences loss	(179)	(15,027)	1,245	(5,640)
Other comprehensive loss for the period, net of tax	(250)	(21,033)	(9,468)	(5,887)
Total comprehensive loss for the period, net of tax	(4,649)	(387,538)	(297,636)	(488,349)
Loss attributable to:
Owners of the Parent Company	(4,212)	(350,943)	(289,243)	(477,850)
Non-controlling interest	(187)	(15,562)	1,075	(4,612)
Total comprehensive loss attributable to:
Owners of the Parent Company	(4,437)	(369,860)	(298,563)	(483,733)
Non-controlling interest	(212)	(17,678)	927	(4,616)
Total comprehensive loss for the period	$ (4,649)	₨ (387,538)	₨ (297,636)	₨ (488,349)
Loss per share
Basic | (per share)	$ (0.07)	₨ (5.60)	₨ (4.59)	₨ (7.66)
Diluted | (per share)	$ (0.07)	₨ (5.60)	₨ (4.59)	₨ (7.66)

Consolidated Statement of Finan

Consolidated Statement of Financial Position ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Non-current assets
Property, plant and equipment	$ 886	₨ 73,835	₨ 45,843
Right-of-use assets	1,920	160,037	200,760
Intangible assets and goodwill	10,960	913,434	778,963
Prepayments and other assets	9	755	1,177
Other financial assets	288	24,039	49,864
Term deposits	1,646	137,169	6,158
Other non-financial assets	2,490	207,555	195,491
Deferred tax assets	131	10,932	11,086
Total non-current assets	18,330	1,527,756	1,289,342
Current assets
Inventories	1	53	76
Trade and other receivables	55,642	4,637,243	3,061,210
Prepayments and other assets	17,853	1,487,861	951,924
Income tax recoverable	4,074	339,317	308,716
Other current financial assets	1,619	134,930	68,997
Term deposits	31,445	2,620,655	581,217
Cash and cash equivalents	20,902	1,741,950	503,601
Total current assets	131,536	10,962,009	5,475,741
Total assets	149,866	12,489,765	6,765,083
Equity
Share capital	10	857	850
Share premium	246,118	20,511,478	20,388,799
Treasury shares	(2,666)	(222,152)	(11,219)
Other capital reserve	4,544	378,695	281,394
Accumulated deficit	(243,180)	(20,266,628)	(19,921,095)
Non-controlling interest reserve	60,383	5,032,282
Foreign currency translation reserve	(553)	(46,059)	(31,034)
Total equity attributable to equity holders of the Company	64,656	5,388,473	707,695
Total non-controlling interest	28,459	2,371,799	11,624
Total equity	93,115	7,760,272	719,319
Non-current liabilities
Borrowings	1,376	114,677	19,274
Deferred tax liabilities	56	4,669	7,150
Employee benefits	670	55,850	40,747
Lease liabilities	1,973	164,418	203,393
Total non-current liabilities	4,075	339,614	270,564
Current liabilities
Borrowings	6,282	523,515	2,333,378
Trade and other payables	31,295	2,608,087	2,176,353
Employee benefits	496	41,307	56,020
Deferred revenue	40	3,360	45,721
Income taxes payable	3	251	31,850
Lease liabilities	616	51,324	47,835
Other financial liabilities		418,969	417,014
Other financial liabilities	5,027	418,968	417,014
Other current liabilities	8,917	743,066	667,029
Total current liabilities	52,676	4,389,879	5,775,200
Total liabilities	56,751	4,729,493	6,045,764
Total equity and liabilities	$ 149,866	₨ 12,489,765	₨ 6,765,083

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity ₨ in Thousands, $ in Thousands		Ordinary shares [member] Issued capital [member] INR (₨)	Ordinary shares [member] Share premium [member] INR (₨)	Treasury shares [member] INR (₨)	Retained earnings [member] INR (₨)	Noncontrolling Interest Reserve [Member] INR (₨)	Capital reserve [member] INR (₨)	Reserve of change in value of foreign currency basis spreads [member] INR (₨)	Equity attributable to owners of parent [member] INR (₨)	Non-controlling interests [member] INR (₨)	USD ($)	INR (₨)
Balance at Mar. 31, 2021		₨ 838	₨ 20,240,055	₨ (11,219)	₨ (19,167,316)		₨ 122,109	₨ (26,639)	₨ 1,157,828	₨ 5,247		₨ 1,163,075
Loss for the period					(477,850)				(477,850)	(4,612)		(482,462)
Other comprehensive loss
Foreign currency translation differences loss								(5,640)	(5,640)			(5,640)
Remeasurement loss on defined benefit plan					(243)				(243)	(4)		(247)
Other comprehensive loss for the period, net of tax					(243)			(5,640)	(5,883)	(4)		(5,887)
Total comprehensive loss for the period, net of tax					(478,093)			(5,640)	(483,733)	(4,616)		(488,349)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					21,712		187,845		209,557			209,557
Exercise of options		4	46,419				(46,423)
Change in non-controlling interest	[1]				(977)				(977)	977
Transaction with non-controlling interest	[2]				7,583				7,583	375		7,958
Total contribution by owners		4	46,419		28,318		141,422		216,163	1,352		217,515
Total other comprehensive loss					(243)			(5,640)	(5,883)	(4)		(5,887)
Total comprehensive loss					(478,093)			(5,640)	(483,733)	(4,616)		(488,349)
Total contribution by owners		4	46,419		28,318		141,422		216,163	1,352		217,515
Balance at Mar. 31, 2022		842	20,286,474	(11,219)	(19,617,091)		263,531	(32,279)	890,258	1,983		892,241
Loss for the period					(289,243)				(289,243)	1,075		(288,168)
Other comprehensive loss
Foreign currency translation differences loss								1,245	1,245			1,245
Remeasurement loss on defined benefit plan					(10,565)				(10,565)	(148)		(10,713)
Other comprehensive loss for the period, net of tax					(10,565)			1,245	(9,320)	(148)		(9,468)
Total comprehensive loss for the period, net of tax					(299,808)			1,245	(298,563)	927		(297,636)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					4,518		147,536		152,054			152,054
Exercise of options		8	129,665				(129,673)
Change in non-controlling interest	[3]				(8,714)				(8,714)	8,714
Total contribution by owners		8	102,325		(4,196)		17,863		116,000	8,714		124,714
Total other comprehensive loss					(10,565)			1,245	(9,320)	(148)		(9,468)
Total comprehensive loss					(299,808)			1,245	(298,563)	927		(297,636)
Vested PSUs net settled for employee’s tax obligation (Refer note 30.2)			(27,340)						(27,340)			(27,340)
Total contribution by owners		8	102,325		(4,196)		17,863		116,000	8,714		124,714
Balance at Mar. 31, 2023		850	20,388,799	(11,219)	(19,921,095)		281,394	(31,034)	707,695	11,624		719,319
Loss for the period					(350,945)				(350,945)	(15,561)	$ (4,399)	(366,505)
Other comprehensive loss
Foreign currency translation differences loss								(15,027)	(15,027)		(179)	(15,027)
Remeasurement loss on defined benefit plan					(3,888)				(3,888)	(2,118)	(71)	(6,006)
Other comprehensive loss for the period, net of tax					(3,888)			(15,027)	(18,915)	(2,118)	(250)	(21,033)
Total comprehensive loss for the period, net of tax					(354,833)			(15,027)	(369,860)	(17,679)	(4,649)	(387,538)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					9,301		219,985		229,286			229,286
Exercise of options		7	122,679				(122,686)
Change in non-controlling interest	[4]					5,032,282			5,032,282	2,377,857		7,410,139
Total contribution by owners		7	122,679	(210,933)	9,301	5,032,282	97,299		5,050,635	2,377,857		7,428,492
Total other comprehensive loss					(3,888)			(15,027)	(18,915)	(2,118)	(250)	(21,033)
Total comprehensive loss					(354,833)			(15,027)	(369,860)	(17,679)	(4,649)	(387,538)
Total contribution by owners		7	122,679	(210,933)	9,301	5,032,282	97,299		5,050,635	2,377,857		7,428,492
Own shares repurchase				(210,933)					(210,933)			(210,933)
Balance at Mar. 31, 2024		₨ 857	₨ 20,511,478	₨ (222,152)	₨ (20,266,627)	₨ 5,032,282	₨ 378,693	₨ (46,061)	₨ 5,388,470	₨ 2,371,802	$ 93,115	₨ 7,760,272
[1]During first quarter of the financial year, Yatra India has allotted additional shares to the Parent Company, where the non-controlling shareholder has not made equal subscription, which leads to an increase in holding percentage from 98.63 98.64 7,958 98.64 98.55 98.59

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022 INR (₨)
Converting note payable	₨ 7,958
Bottom of range [member]
Proportion of ownership interest in subsidiary	98.64%
Bottom of range [member]
Proportion of ownership interest in subsidiary	98.63%
Top of range [member]
Proportion of ownership interest in subsidiary	98.64%

Consolidated Statement of Cash

Consolidated Statement of Cash Flows ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Cash flows from operating activities:
Loss before tax	$ (3,952)	₨ (329,331)	₨ (241,381)	₨ (465,556)
Adjustments to reconcile loss before tax to net cash flows:
Depreciation and amortization	2,370	197,527	190,152	308,153
Interest income	(2,048)	(170,715)	(21,289)	(33,345)
Interest costs	2,872	239,356	225,200	94,907
Unrealized foreign exchange loss/(gain)	(316)	(26,362)	(38,764)	(7,471)
Gain on disposal of property, plant and equipment	(8)	(705)	(3,800)	(1,931)
Change in fair value of warrants - gains				(32,756)
Provisions (net)	(1,979)	(164,909)	(22,079)	(129,026)
Gain on termination/ rent concession of leases			(1,786)	(36,176)
Unwinding of deferred consideration			(41,655)	(41,655)
Share of loss/ (gain) of a joint venture				(41,616)
Share-based payment expense	2,751	229,260	152,054	209,557
Impairment of loan to joint venture			1,000	72,719
Working capital changes:
Decrease/ (increase) in trade and other receivables	(25,075)	(2,089,462)	(1,593,456)	(1,115,395)
Decrease in inventories		23	173	1,271
Increase/ (decrease) in trade and other payables	9,407	783,989	(439,095)	217,701
Direct taxes (paid)/ refunds	(1,224)	(102,033)	(127,620)	28,416
Net cash used in operating activities	(17,199)	(1,433,362)	(1,962,346)	(972,203)
Cash flows from investing activities:
Purchase of property, plant and equipment	(244)	(20,328)	(19,786)	(8,927)
Proceeds from sale of property, plant and equipment	25	2,072	9,715	2,175
Purchase/development of intangible assets	(2,954)	(246,194)	(134,406)	(90,469)
Investment in term deposits	(116,205)	(9,684,565)	(527,740)	(635,807)
Proceeds from term deposits	91,151	7,596,494	519,121	625,505
Interest received	684	57,017	7,144	20,987
Net cash from/(used in) investing activities	(27,544)	(2,295,504)	(145,952)	(86,536)
Cash flows from financing activities:
Change in non-controlling interest	92,259	7,688,897
Transaction costs	(3,345)	(278,757)
Payment of principal portion of lease liabilities			(27,340)
Payment of principal portion of lease liabilities	(559)	(46,549)	(41,873)	(36,486)
Payment of principal portion of lease liabilities	(387)	(32,267)	(35,992)	(43,871)
Own shares repurchase	(441)	(210,448)
Proceeds from factoring	104,587	8,716,246	3,825,988	553,128
Repayment of factoring proceeds	(112,792)	(9,400,045)	(3,087,688)	(325,852)
Proceeds of borrowings	2,380	198,375	1,252,501
Repayment of borrowings	(14,932)	(1,244,455)	(32,250)
Repayment of vehicle loan	(105)	(8,751)	(7,042)	(4,913)
Interest paid on borrowings	(2,991)	(249,277)	(94,491)	(6,742)
Net cash from financing activities	61,591	5,132,969	1,751,813	135,264
Net increase/ (decrease) in cash and cash equivalents	16,165	1,347,187	(356,485)	(923,475)
Effect of exchange differences on cash and cash equivalents	(1,306)	(108,838)	59,804	12,168
Cash and cash equivalents at the beginning of the year	6,043	503,601	800,282	1,711,589
Closing cash and cash equivalents at the end of the year	20,902	1,741,950	503,601	800,282
Components of cash and cash equivalents:
Cash on hand	1	72	125	255
On current account	9,773	814,444	288,779	446,162
Fixed deposits with banks	1,561	130,054	7,462	186,028
Credit card collection in hand	9,567	797,380	207,235	167,837
Total cash and cash equivalents	$ 20,902	₨ 1,741,950	₨ 503,601	₨ 800,282

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Parenthetical) $ in Thousands		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Net cash from financing activities		₨ 5,132,969,000	₨ 1,751,813,000	₨ 135,264,000
Cash flow net, financing activities		1,738,629,000	1,951,509,000	222,362,000
Proceeds from vehicle loan	[1]	24,168,000	23,737,000	5,161,000
Other changes, financing activities	[2]		18,827,000
Long-term borrowings [member]
IfrsStatementLineItems [Line Items]
Opening balance, financing activities		441,054,000	7,181,000	6,931,000
Cash flow net, financing activities		(232,931,000)	410,136,000	(4,913,000)
Proceeds from vehicle loan	[1]	24,168,000	23,737,000	5,161,000
Other changes, financing activities	[2]
Ending balance, financing activities		232,290	441,054,000	7,181,000
Short-term borrowings [member]
IfrsStatementLineItems [Line Items]
Opening balance, financing activities		1,911,599,000	351,399,000	124,124,000
Cash flow net, financing activities		(1,505,698,000)	1,541,373,000	227,275,000
Proceeds from vehicle loan	[1]
Other changes, financing activities	[2]		18,827,000
Ending balance, financing activities		405,901	1,911,599,000	351,399,000
Liabilities From Financing Activities [Member]
IfrsStatementLineItems [Line Items]
Opening balance, financing activities		2,352,653,000	358,580,000	131,055,000
Ending balance, financing activities		₨ 638,191	₨ 2,352,653,000	₨ 358,580,000
[1]In the statement of cash flows, the amount of INR 24,168 23,737 5,161

Corporate information

Corporate information	12 Months Ended
	Mar. 31, 2024
Corporate Information
Corporate information	1. Corporate information Yatra Online, Inc. (the “Parent Company”) together with its subsidiaries (collectively, “the Company”, “We” or the “Group”) and equity accounted investee is primarily engaged in the business of selling travel products and solutions in India and Singapore. The Group offers its customers the entire range of travel services including ticketing, tours and packages and reservations for hotels. The Parent Company is a public limited company incorporated and domiciled in Cayman Islands; the registered office is located at Maples Corporate Services Limited, PO Box-309, Ugland House, Grand Cayman, KYI-1104 Cayman Islands. The Company’s ordinary shares representing equity shares are listed on the NASDAQ Stock Exchange. Information on the Group structure is provided in Note 6.

Material accounting policies

Material accounting policies	12 Months Ended
	Mar. 31, 2024
Material Accounting Policies
Material accounting policies	2. Material accounting policies 2.1 Basis of preparation The consolidated financial statements for March 31, 2024 have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The Group has prepared the consolidated financial statements on the basis that it will continue to operate as a going concern. The consolidated financial statements are prepared on historical cost basis, except for financial instruments that have been measured at fair value (refer accounting policy regarding financial instruments) . The Accounting policies have been consistently applied by the Group for all the periods presented in these consolidated financial statements, except in relation to the new standards adopted on April 1, 2023 (Refer Note 2.2). The consolidated financial statements of the Company for the year ended March 31, 2024 were authorized for issuance by the Parent Company’s board of directors on July 31, 2024. All amounts have been rounded to the nearest thousand, unless otherwise indicated. 2.2 New standards, interpretations and amendments adopted by the Group The Group applied for the first-time certain standards and amendments, which are effective for annual periods beginning on or after April 1, 2023. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Disclosure of Accounting Policies – Amendments to IAS 1 and IFRS Practice Statement 2 In February 2021, the IASB issued amendments to IAS 1 and IFRS Practice Statement 2, “Making Materiality Judgments”. The amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their ‘significant’ accounting policies with a requirement to disclose their ‘material’ accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The Company adopted the amendments to IAS 1 effective as of April 1, 2023. The amendments did not result in any changes in the accounting policies themselves, nor they had any impact on recognition, measurement or presentation of any items in these consolidated financial statements. However, they impacted the accounting policy information disclosed in note 2 of these consolidated financial statements. Definition of Accounting Estimates - Amendments to IAS 8 In February 2021, the IASB issued amendments to IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”, in which it introduced a new definition of ‘accounting estimates’. The amendments to IAS 8 clarify the distinction between changes in accounting estimates, changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. These amendments had no impact in these consolidated financial statements. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Amendments to IAS 12 In May 2021, the IASB issued amendments to IAS 12 “Income Taxes”, which narrowed the scope of the initial recognition exception under IAS 12, so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences such as leases and decommissioning liabilities. These amendments had no impact in these consolidated financial statements. International Tax Reform—Pillar Two Model Rules – Amendments to IAS 12 In May 2023, the IASB issued “International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)”, which amended IAS 12, “Income Taxes” to include affects arising from tax law enacted or substantively enacted to implement the Pillar Two model rules published by the Organization for Economic Co-operation and Development (“OECD”). The amendments give companies temporary relief from accounting for deferred tax impacts arising from the OECD international tax reform. The amendments to IAS 12 introduced include: ● A mandatory temporary exception to the recognition and disclosure of deferred tax impacts arising from the jurisdictional implementation of the Pillar Two model rules; and ● Disclosure requirements for affected entities to help users of the consolidated financial statements better understand an entity’s exposure to Pillar Two income taxes arising from that legislation. The mandatory temporary exception – the use of which is required to be disclosed – applies immediately. The remaining disclosure requirements apply for annual reporting periods beginning on or after January 1, 2023. These amendments had no impact in these consolidated financial statements 2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Parent Company and its subsidiaries as disclosed in Note 6. A subsidiary is an entity controlled by the Group. 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. Subsidiaries are consolidated from the date on which the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. The financial statements of all subsidiaries are prepared for the same reporting period as that of the Company for consolidation purposes. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies and accounting period in line with those used by the Group. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Non-controlling interest is the equity in a subsidiary not attributable, directly or indirectly, to a parent. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the business combination and the non-controlling interests’ share of changes in equity since that date. Profit or loss and each component of other comprehensive income/ loss (OCI) are attributed to the equity holders of the parent of the Group and to the Non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When the proportion of the equity held by the non-controlling interest in a subsidiary changes, without loss of control, the Group adjusts the carrying amount of the controlling and non-controlling interests to reflect changes in their relative interests in the subsidiary. For this purpose, non-controlling interest is measured at proportionate share of the carrying amount of the net assets, including goodwill, if any, of the respective subsidiary. The Group recognises directly in the NCI Reserve any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, and attribute it to the owners of the parent. Any transaction costs incurred in connection for sale of non-controlling interest in a subsidiary without loss of control, are deducted from equity and allocated to non-controlling interest. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value. 2.4 Foreign currencies The Group’s presentation currency is Indian national rupee (INR) as business activities of the Group are primarily located in India and carried through subsidiaries whose functional currency is INR. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. The Parent Company’s functional currency is United States dollar (USD). The Group’s operations are conducted through the subsidiaries and equity accounted investee where the local currency is generally the functional currency. The financial statements of entities, whose functional currency is other than INR, are translated from their respective functional currencies into INR. Group companies On consolidation, the assets and liabilities of foreign operations are translated into presentation currency at the rate of exchange prevailing at the reporting date and their statement of profit or loss and other comprehensive loss are translated at average exchange rates prevailing during the year ended March 31, 2024, March 31, 2023 and March 31, 2022, except for transactions where there is a significant difference in the average exchange rate and exchange rate on the date of transaction, in which cases, the transactions are reported using rate of that date. The exchange differences arising on translation for consolidation are recognized in OCI and accumulated in equity under the head Foreign currency translation reserve. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is recognized in profit or loss. Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Differences arising on settlement or translation of monetary items are recognized in profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Convenience translation The consolidated financial statements are stated in thousands of INR. However, solely for the convenience of the readers, the consolidated statement of financial position as at March 31, 2024, the consolidated statement of profit or loss and other comprehensive loss for the year ended March 31, 2024 and consolidated statement of cash flows for year ended March 31, 2024 were converted into USD at the exchange rate of 84.34 2.5 Summary of material accounting policies Current versus non-current classification The Group segregates assets and liabilities into current and non-current categories for presentation in the statement of financial position after considering its normal operating cycle and other criteria set out in IAS 1, “Presentation of financial statements”. For this purpose, current assets and liabilities include current portion of non-current assets and liabilities respectively. Deferred tax assets and liabilities are always classified as non-current. The operating cycle is the time between the acquisition of assets for processing and their realization / settlement in cash and cash equivalents. The Group has identified period upto twelve months as its operating cycle for classification of their current assets and liabilities. Joint ventures A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in the joint venture is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Group’s share of net assets of the joint venture since the acquisition date. The profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in OCI of those investees is presented as part of the Group’s OCI. In addition, when there has been a change recognized directly in the equity of the joint venture, the Group recognizes its share of any changes, when applicable, in the statement of changes in equity. Unrealized gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The financial statements of the joint venture are prepared for the same reporting period as that of the Group. At each reporting date, the Group determines whether there is objective evidence that the investment in the joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognizes the loss as ‘Share of loss of a joint venture’ in profit or loss. When the Group’s share of losses of a joint venture exceeds the Group’s interest in that joint venture (which includes any long-term interests that, in substance, form part of the Group’s net investment in the joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture. At each reporting date, Group true-up its obligation to contribute towards the share of cumulative loss of the Joint venture, and reversal, if any, arising is recognised as the gain under ‘Share of loss of a joint venture’ in profit or loss. Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred measured at acquisition date fair value. Identifiable assets and liabilities of acquirer are separately measured at fair value. Acquisition-related costs are expensed as incurred in profit or loss. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for Non-controlling Interest over the fair value of the identifiable net assets acquired and liabilities assumed. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s Cash Generating Units (CGUs) or group of CGUs (refer to Note 20) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss and recognized in statement of profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Revenue from contracts with customers We recognize revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. When we act as an agent in the transaction under IFRS 15, we recognize revenue only for our commission on the arrangement. The Group has concluded that it is acting as agent in case of sale of airline tickets, hotel bookings, sale of rail and bus tickets 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 and as principal in case of sale of holiday packages since the group controls the services before such services are transferred to the traveler. The Group provides travel products and services to leisure customers (B2C-Business to Consumer), corporate travelers (B2E-Business to Enterprise) and B2B2C (Business to Business to Consumer) travel agents in India and abroad. The revenue from rendering these services is recognized in profit or loss once the services are rendered. This is generally the case 1) on issuance of ticket in case of sale of airline tickets 2) on date of hotel booking and 3) on the date of completion of outbound and inbound tours and packages. The application of our revenue recognition policies and a description of our principal activities, organized by segment, from which we generate our revenue, are presented below. Air Ticketing We receive commissions or service fees from the travel supplier/bank and/or travelling customer. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis. Revenue from service fee is recognized on earned basis. Performance obligation in this regard is satisfied on issuance of airline ticket to the traveler. We record a allowance for cancellations at the time of the transaction based on historical experience and restrict revenue recognition only to the extent that it is highly probable that a significant reversal of revenue will not occur in future periods. We receive upfront fee from Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on their website or other distribution channels to travel agents for using their system. The upfront fees is recognised as revenue for actual airline tickets sold over the total number of airline tickets to be sold over the term of the agreement, in both cases using such GDS platforms, and the balance amount is recognized as deferred revenue. We earn incentives from airlines if specific targets are achieved over a period of time. Such incentives are treated as variable consideration and the Group estimates the amount of consideration to which it will be entitled in exchange for services at the contract inception date and at each reporting date using either the most likely amount method or the expected value method, depending on which method the Group expects to better predict the amount of consideration to which it will be entitled. The most likely amount is used for those contracts with a single volume threshold, while the expected value method is used for those with more than one volume threshold. The Group includes estimated variable consideration in the transaction price only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The disclosures of significant estimates and assumptions relating to the estimation of variable consideration are provided in Note 8. Hotels and Packages Revenue from hotel reservation is recognized as an agent on a net commission earned basis. Revenue from service fee from customer is recognized on earned basis. The performance obligation is satisfied on the date of hotel booking. We record an allowance for cancellations at the time of booking on this revenue based on historical experience and restrict revenue recognition only to the extent that it is highly probable that a significant reversal of revenue will not occur in future periods. Revenue from packages are accounted for on a gross basis as the Group controls the services before such services are transferred to the traveler and is determined to be the primary obligor in the arrangement. The Group recognises revenue from such packages on the date of completion of outbound and inbound tours and packages. Cost of delivering such services includes cost of hotels, airlines and package services and is disclosed as service cost. Other Services Revenue from other services primarily comprises of revenue from sale of rail and bus tickets and revenue from freight forwarding services. Revenue from the sale of rail and bus tickets is recognized as an agent on a net commission earned basis on the date of booking of ticket, net of allowance for cancellations at the time of the transaction based on historical experience. Revenue related to freight forwarding services is recognized at the time of departure of the cargo at the origin in case of exports and in case of Imports, revenue is recognized on the basis of arrival dates. We act as an agent; accordingly, we recognize revenue only for our commission on the arrangement. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Others Revenue from other, primarily comprising advertising revenue and fees for facilitating website access to travel insurance companies are being recognized as the services are being performed as per the terms of the agreements with respective suppliers. Revenue is recognized net of allowances for cancellations, refunds during the period and taxes. The Group provides loyalty programs under which participating customers earn loyalty points on current transactions that can be redeemed for future qualifying transactions. Under its customer loyalty programs, the Group allocates a portion of the consideration received to loyalty points that are redeemable against any future purchases of the Group’s services. This allocation is based on the relative stand-alone selling prices. The amount allocated to the loyalty program is deferred, and is recognised as revenue when loyalty points are redeemed or the likelihood of the customer redeeming the loyalty point become remote. The Group incurs certain marketing and sales promotion expenses which get reduced from revenue. This includes the cost for upfront cash incentives to the end users and loyalty programs as incurred for customer inducement and acquisition for promoting transactions across various booking platforms. Contract balances Contract assets A contract asset is recognised for the right to consideration in exchange for services transferred to the customer if receipt of such consideration is conditional on completion of further activities/ services, i.e., the Group does not have an unconditional right to receive consideration (refer to Note 8). Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer (i.e., only the passage of time is required before payment of the consideration is due) (refer to Note 26). Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers services to the customer, a contract liability is recognized when the payment is made or the payment is due (whichever is earlier). Contract liabilities, disclosed as deferred revenue, are recognized as revenue when the Group performs under the contract (refer to Note 8). Marketing and sales promotion expenses Marketing and sales promotion expenses primarily comprise of online, television, radio and print media advertisement costs as well as event driven promotion cost for the Group’s products and services. Such costs are the amounts paid to or accrued towards advertising agencies or direct service providers for advertising on websites, television, print formats, search engine marketing and any other media. Advertising and business promotion costs are recognized when incurred. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Finance income and costs Finance income comprises interest income on term deposits. Interest income is recognized as it accrues in profit or loss,using the effective interest rate method (EIR). Finance cost comprises interest expense on borrowings, interest expense on lease liability and unwinding of other financial liabilities. Interest expense is recognized in profit or loss using EIR. Taxes Current tax Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the Group operates and generate taxable income. Current income tax relating to items recognized outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses, except: ● When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, (i) affects neither the accounting profit nor taxable profit or loss and (ii) and does not give rise to equal taxable and deductible temporary differences. ● In respect of deductible temporary differences associated with investments in subsidiaries and interests in joint arrangements, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities are recognised for all taxable temporary differences, except: ● When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, (i) affects neither the accounting profit nor taxable profit or loss and (ii) and does not give rise to equal taxable and deductible temporary differences. ● In respect of taxable temporary differences associated with investments in subsidiaries and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Deferred tax items are recognized, in correlation to the underlying transaction either in other comprehensive income/loss or directly in equity. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxation authority Minimum Alternative Tax Minimum alternate tax (MAT) paid in a year is charged to the statement of profit and loss as current tax for the year. The deferred tax asset is recognised for MAT credit available only to the extent that it is probable that the concerned company will pay normal income tax during the specified period, i.e., the period for which MAT credit is allowed to be carried forward, and MAT Credit asset can be recovered. In the year in which the company recognizes MAT credit as an asset, it is created by way of credit to the statement of profit and loss and shown as part of deferred tax asset. The company reviews the “MAT credit entitlement” asset at each reporting date and writes down the asset to the extent that it is no longer probable that it will pay normal tax during the specified period. Property, plant and equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. All repair and maintenance costs are recognized in profit or loss as incurred. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss when the asset is derecognized. Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles 3 7 Leasehold improvements are amortized over the lower of primary lease period or economic useful life. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate. Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization (calculated on a straight-line basis over their useful lives) and accumulated impairment losses, if any. Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when the Group can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale ● Its intention to complete and its ability and intention to use or sell the asset ● How the asset will generate future economic benefits ● The availability of resources to complete the asset ● The ability to measure reliably the expenditure during development Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses, if any. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit in profit or loss. During the period of development, the asset is tested for impairment annually. Internally genera

Standards and interpretations i

Standards and interpretations issued but not effective	12 Months Ended
	Mar. 31, 2024
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Standards and interpretations issued but not effective	3. Standards and interpretations issued but not effective The new standards, interpretations and amendments to Standards that are issued to the extent relevant to the Group, but not yet effective, up to the date of issuance of the Group’s financial statements are disclosed below. The Group intends to adopt these Standards, if applicable, when they become effective. Amendments to IAS 1, In January 2020 and October 2022, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the requirements for classifying liabilities as current or non-current. The amendments clarify; ● what is meant by a right to defer settlement; ● that a right to defer must exist at the end of the reporting period; ● that classification is unaffected by the likelihood that an entity will exercise its deferral right ● that only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification; and ● Disclosures The amendment also clarified that if an entity’s right to defer settlement of a liability is subject to the entity complying with the required covenants only at a date subsequent to the reporting period (“future covenants”), the entity has a right to defer settlement of the liability even if it does not comply with those covenants at the end of the reporting period. The amendments are effective for annual reporting periods beginning on or after 1 January 2024 and must be applied retrospectively. The Group is currently assessing the impact the amendments will have on current practice and whether existing loan agreements may require renegotiation. Amendments to IFRS 16, Lease Liability in a Sale and Leaseback -Amendments to IFRS 16 In September 2022, the IASB issued Amendments to IFRS 16, “Leases”, adding requirements on explaining the subsequent measurement of sale and leaseback transaction. These amendments will not change the accounting for leases other than those arising in a sale and leaseback transaction. These amendments are effective for annual reporting periods beginning on or after January 1, 2024. Earlier application is permitted. The amendments are not expected to have a material impact on the Group’s consolidated financial statements. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) IFRS 18, “Presentation and Disclosure in Financial Statements” In April 2024, the IASB issued IFRS 18, “Presentation and Disclosure in Financial statements”, a comprehensive new accounting standard which replaces existing IAS 1, “Presentation of Financial Statements”, carrying forward many of the requirements in IAS 1 unchanged and complementing them with new requirements. New requirements of IFRS 18 include mandates to: - present specified categories and defined subtotals in the statement of profit or loss and other comprehensive loss; - provide disclosures on management-defined performance measures (MPMs) in the notes to the consolidated financial statements; and - improve aggregation and disaggregation of information in the consolidated financial statements. This standard is effective for annual reporting periods beginning on or after January 1, 2027. Earlier application is permitted, but will need to be disclosed. The Company is currently assessing the impact of adopting IFRS 18 on the consolidated financial statements. Amendments to IFRS 9 and IFRS 7 for Classification and Measurement of financial instruments On May 30, 2024, the IASB issued amendments to IFRS 9, “Financial Instruments”, and IFRS 7, “Financial Instruments: Disclosures”, relating to the classification and measurement of financial instruments, which: ● clarify a financial liability is derecognized on the ‘settlement date’ - i.e., when the related obligation is discharged or cancelled or expires or the liability otherwise qualifies for de recognition. They also introduce an accounting policy option to derecognize financial liabilities that are settled through an electronic payment system before the settlement date, if certain conditions are met; ● clarify how to assess the contractual cash flow characteristics of financial assets that include environmental, social and governance (“ESG”) linked features and other similar contingent features; ● clarify the treatment of non-recourse assets and contractually linked instruments; and ● require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that reference a contingent event (including those that are ESG-linked), and equity instruments classified at fair value through other comprehensive income (FVTOCI). The amendments are effective for annual periods starting on or after January 1, 2026. Early adoption is permitted, with an option to early adopt the amendments for contingent features only. The Company is currently assessing the impact of adopting IFRS 9 and IFRS 7 on these consolidated financial statements. Amendments to IAS 7 “Statement of Cash Flows and IFRS 7 Financial Instruments” - In May 2023 the IASB issued Supplier Finance Arrangements (‘the 2023 Amendments’), which amended IAS 7 to require an entity to provide additional disclosures about its supplier finance arrangements. The disclosure requirements in the amendments enhance the current requirements and are intended to assist users of financial statements in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk. The amendments will be effective for annual reporting periods beginning on or after 1 January 2024, with early application permitted. The amendments are not expected to have a material impact on the Group’s consolidated financial statements. Amendment to IAS 21 “The Effects of Changes in Foreign Exchange Rates” On August 15, 2023, IASB has issued amendments to IAS 21, “Lack of Exchangeability” that will require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. These amendments specify when a currency is exchangeable into another currency and when it is not and specify how an entity determines the exchange rate to apply when a currency is not exchangeable. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2025, although early adoption is permitted. The Group is currently evaluating the impact of amendments to IAS 21 on these consolidated financial statements.

Significant accounting judgment

Significant accounting judgments, estimates and assumptions	12 Months Ended
	Mar. 31, 2024
Significant Accounting Judgments Estimates And Assumptions
Significant accounting judgments, estimates and assumptions	4. Significant accounting judgments, estimates and assumptions The preparation of the Group’s consolidated financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. However, uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the assets or liabilities in future periods. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) 4.1 Significant judgments in applying the Group’s accounting policies In the process of applying the Group’s accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements: Determining the lease term of contracts with renewal and termination options - Group as lessee The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group has several lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination. After the commencement date, the Group reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate (e.g., construction of significant leasehold improvements or significant customization to the leased asset). 4.2 Significant accounting estimates and assumptions The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. Actual results could differ from these estimates. a) Impairment reviews Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is higher of value in use and fair value less cost of disposal (“FVLCOD”). The Group first determines value in use to calculate recoverable amount. If value in use calculation indicates impairment, then fair value less cost to sell is also determined. The value in use calculation is based on a DCF model. The cash flows are derived from the budget approved by the management for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the performance of the assets of the CGU being tested. After budget period, cash flow is determined based on extrapolation. The value in use is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. The estimation of FVLCOD reflects assumptions that are subject to various risks and uncertainties, including key assumptions regarding EBITDA Market Multiple, and discount rate. It requires significant judgments and estimates, and actual results could be materially different than the judgments and estimates used to estimate FVLCOD. These estimates are most relevant to goodwill and other intangibles with indefinite useful lives recognised by the Group. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The key assumptions used to determine the recoverable amount for the CGUs, including sensitivity analysis, are disclosed and further explained in Note 20. The Group tests goodwill for impairment annually on March 31 and whenever there are indicators of impairment. b) Measurement of Expected Credit Loss (ECL) for uncollectible trade receivables and contract assets The Group uses a provision matrix to calculate ECLs for trade receivables and contract assets. The provision matrix is initially based on the Group’s historical observed default rates. The Group calibrates the matrix to adjust the historical credit loss experience with forward-looking information. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analyzed. Also refer to Note 26 and 27. c) Loyalty programs Customers are entitled to loyalty points on certain transactions that can be redeemed for future qualifying transactions. The Group estimates revenue allocation between the loyalty program and the other components of the sale with assumptions about the expected redemption rates. The Group considers the likelihood that the customer will redeem the points based on past behavior and expected changes. The Group updates its estimates of the points that will be redeemed on a quarterly basis and any adjustments to the contract liability balance are charged against revenue. Also refer to Note 35. d) Taxes Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing and the level of future taxable profits, future tax planning strategies and recent business performances and developments. The Group has not recognized deferred tax asset on unused tax losses and temporary differences in most of the subsidiaries of the Group. Also refer to Note 25. e) Defined benefit plans The costs of post retirement benefit obligation under the Gratuity plan are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. Also refer to Note 34 for assumptions and sensitivities. f) Estimating the incremental borrowing rate The Group cannot readily determine the interest rate implicit in the lease, therefore, it uses its incremental borrowing rate (IBR) to measure lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The IBR therefore reflects what the Group ‘would have to pay’, which requires estimation when no observable rates are available or when they need to be adjusted to reflect the terms and conditions of the lease. The Group estimates the IBR using observable inputs (such as market interest rates) when available. g) Useful life of Intangible assets The useful lives of the Group’s intangible assets are determined by management at the time the asset is acquired based on historical experience, after considering market conditions, industry practice, technological developments, obsolescence and other factors. The useful life is reviewed by management periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology. h) Recognition of variable consideration incentives pertaining to air ticketing The Group receives incentives from Global Distribution System (“GDS”) providers for achieving minimum performance thresholds of ticket segments sales over the term of the agreement. The Group does not have a right to payment until the ticket segment thresholds as agreed are met. The variable considerations (i.e. incentives) to be included in the transaction price is estimated at inception and adjusted at the end of each reporting period as additional information becomes available only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved. For doing such assessment, management considers various assumptions which primarily includes the Group’s estimated air ticket sales growth rates and the impact of marketing initiatives on the Group’s ability to achieve sales targets set by the GDS providers. These assumptions are forward looking and could be affected by future economic and market conditions. Also refer note 8. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Segment information

Segment information	12 Months Ended
	Mar. 31, 2024
Segment Information
Segment information	5. Segment information For management purposes, the Group is organized into lines of business (LOBs) based on its products and services and has three reportable segments as mentioned below. The LOBs offer different products and services, and are managed separately because the nature of products and/ or methods used to distribute the services are different. For each of these LOBs, the Chief Executive Officer (CEO) reviews internal management reports for making decisions related to performance evaluation and resource allocation. Thus, the CEO is construed to be the Chief Operating Decision Maker (CODM). The CODM uses Adjusted Margin, a non IFRS measure, to assess segment profitability and in deciding how to allocate resources and in assessing performance. The Adjusted Margin is arrived at by (i) adding back customer inducement costs including customers incentives, customer acquisition cost and loyalty program costs, which are recorded as a reduction of revenue, and (ii) reducing service costs, from the ‘Revenue as per IFRS - Rendering of services.’ The following summary describes the operations in each of the Group’s reportable segments: 1. Air Ticketing: Through internet, mobile based platform and call-centers, the Group provides the facility to book and service international and domestic air tickets to ultimate customers through B2C (Business to Consumer), Business to Enterprise (B2E) and B2B2C (Business to Business to Consumer) channels. 2. Hotels and Packages: Through an internet and mobile based platform and call-centers, the group provides holiday packages and hotel reservations. For internal reporting purpose, the revenue related to Airline Ticketing issued as a component of group developed holiday package is assigned to Hotel and Package segment and is recorded on a gross basis. The hotel reservations form integral part of the holiday packages and, accordingly, is treated as one reportable segment due to similarities in the nature of services 3. Other services primarily include the income from sale of rail and bus tickets and income from freight forwarding services. The Other services do not meet any of the quantitative thresholds to be a reportable segment for any of the periods presented in these consolidated financial statements. However, management has considered this as the reportable segment and disclosed it separately, since the management believes that information about the segment would be useful to users of the consolidated financial statements. During the year ended March 31, 2023, the management has made certain changes in the presentation of segment information, among other matters, to align with recent changes in the internal management reports. These changes include (a) presentation of Revenue as per IFRS from rendering of services as starting point in the segment information instead of ‘Segment revenue’ (where segment revenue was arrived at after adding back customer inducement and acquisition cost to Revenue as per IFRS), (b) change in manner of presenting non-reportable segments, (c) consequential changes in presentation of reconciliation, and (d) change in nomenclature of segment profitability measure from ‘segment result’ to ‘Adjusted Margin.’ The management has also made corresponding changes in the segment information for the years ended March 31, 2022. Apart from the revisions in the presentations and nomenclatures used, there is no change in the profitability measure that is used by the CODM for making decisions Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Information about Reportable Segments: Summary of information about reportable segments 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Reportable segments Air Ticketing Hotels and Packages Other Services Total Particulars March 31 March 31 March 31 March 31 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Revenue as per IFRS - Rendering of services * 1,150,474 1,779,972 1,729,305 520,740 1,471,270 1,693,962 146,178 154,306 160,531 1,817,392 3,405,548 3,583,798 Customer inducement and acquisition costs 1,060,600 2,555,320 2,773,118 237,695 263,756 312,206 15,326 23,380 18,544 1,313,621 2,842,456 3,103,868 Service cost - - - (159,284 ) (669,099 ) (866,039 ) - - - (159,284 ) (669,098 ) (866,039 ) Adjusted margin 2,211,074 4,335,292 4,502,423 599,151 1,065,927 1,140,129 161,504 177,685 179,075 2,971,729 5,578,904 5,821,627 Other revenue # 171,984 421,717 606,099 Other income 158,648 152,520 102,362 Customer inducement and acquisition costs (recorded as a reduction of revenue) (1,313,621 ) (2,842,455 ) (3,103,868 ) Personnel expenses (1,021,881 ) (1,148,434 ) (1,348,215 ) Marketing and sales promotion expenses (124,147 ) (336,472 ) (459,935 ) Other operating expenses (893,313 ) (1,554,963 ) (1,579,352 ) Finance cost (100,453 ) (326,399 ) (286,998 ) Depreciation and amortization (308,153 ) (190,152 ) (197,527 ) Impairment of goodwill - - - Finance income 47,816 28,944 170,714 Share of loss of joint venture 41,616 - - Change in fair value of warrants gain 32,756 - - Listing and related expenses (55,816 ) (23,591 ) (54,238 ) Impairment of loan to joint venture (72,719 ) (1,000 ) - Loss before taxes (465,554 ) (241,380 ) (329,331 ) Tax expense (16,906 ) (46,788 ) (37,174 ) Loss for the period (482,462 ) (288,168 ) (366,505 ) * There were no inter-segment revenue during the year ended March 31, 2024, March 31, 2023 and, March 31, 2022. This amount constitutes of ‘revenue from external customer only. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) # Other revenue primarily comprises the advertisement income from hosting advertisements on our internet web-sites, income from sale of coupons and vouchers and income from facilitating website access to travel insurance companies. The 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. Assets and liabilities are not identified to any reportable segments, since the Group uses them interchangeably across segments and, consequently, the Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities. Reconciliation of Reportable Segments Revenue to the Group’s Total Revenue: Schedule of reconciliation of reportable segments 2,022 2,023 2,024 Particulars Total March 31 2,022 2,023 2,024 Revenue as per IFRS - Rendering of services 1,817,392 3,405,548 3,583,798 Other Revenue 171,984 421,717 606,099 Total Revenue 1,989,376 3,827,265 4,189,897 Geographical Information: Given that Company’s products and services are available on a technology platform to customers globally, consequently, the necessary information to track accurate geographical location of customers is not available. Non-current assets are disclosed based on respective physical location of the assets Summary of non-current assets by physical location Non current assets* March 31, 2023 March 31, 2024 India 1,025,568 1,147,306 Others - - Total 1,025,566 1,147,306 * Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill. Major Customers: Considering the nature of business, customers normally include individuals and business enterprises. Further, none of the corporate and other customers account for more than 10% or more of the Group’s revenues in any of the three years presented. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Group information

Group information	12 Months Ended
	Mar. 31, 2024
Group Information
Group information	6. Group information A. The Group’s subsidiaries along with the proportion of ownership interests and the voting rights held directly or indirectly by the Parent Company are disclosed below. The country of incorporation is also their principal place of business. The consolidated financial statements of the Group includes: Information about group subsidiaries Schedule of interest in subsidiaries % Equity interest Name Principal activities Country of incorporation March 31, 2023 March 31, 2024 THCL Travel Holding Cyprus Limited Investment Company Cyprus 100 100 Yatra USA Corp Investment Company USA 100 ** 100 ** Yatra USA, LLC Travel & Travel related services USA 100 100 Asia Consolidated DMC Pte. Ltd. Travel & Travel related services Singapore 100 100 Middle East Travel Management Company Private Limited Travel & Travel related services India 100 100 Yatra Online Limited Travel & Travel related services India 98.59 * 64.46 * Yatra Corporate Hotel Solutions Private Limited Travel & Travel related services India 98.59 # 64.46 # TSI Yatra Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra TG Stays Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra Hotel Solutions Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra for Business Private Limited Travel & Travel related services India 98.59 # 64.46 # Travel.Co.In Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra Online Freight Services Private Limited Freight forwarding services India 98.59 # 64.46 # Yatra Middle East L.L.C-FZ Computer programming, consultancy and related activities, arranging and assembling tours and forwarding of freight United Arab Emirates 98.59 #/*** 64.46 #/*** * Remaining shares of 35.54 1.41 ** Includes 18.63 18.63 39,062 167,161 *** On February 9, 2023, Yatra Middle East L.L.C.-FZ was incorporated in Dubai, United Arab Emirates with principal activity of Computer programming, consultancy and related activities, arranging and assembling tours and forwarding of freight. Yatra Online, Inc. (the “Company”), through its subsidiary, Yatra Online Limited holds all of the outstanding shares of Yatra Middle East L.L.C.-FZ. # Remaining shares of 35.54 1.41 B. Joint Venture The group holds 50 50 C. Non-controlling interests Details of subsidiaries that have material non-controlling interests The non-controlling interests that are material to the Group primarily relates to Yatra Online Limited (Indian subsidiary The table below shows summarised consolidated financial information of Yatra Online Limited, before inter-company eliminations (i) Consolidated statement of financial position Schedule of noncontrolling interests consolidated financial information 2023 2024 2024 As at March 31 2023 2024 2024 (INR) (INR) (USD) Non-current assets 12,86,936 15,26,239 18,313 Current assets 53,66,462 1,05,38,735 1,26,455 Non-current liabilities 2,70,563 3,39,769 4,077 Current liabilities 48,54,353 44,54,016 53,444 Total equity 1,528,482 7,271,189 87,247 Attributable to: Non-controlling interests 11,624 2,371,802 28,459 Equity attributable to equity holders of the parent 1,17,66,689 4,899,387 58,788 (ii) Consolidated statement of profit or loss and other comprehensive income 2023 2024 2024 For the year ended March 31 2023 2024 2024 (INR) (INR) (USD) Revenue 3,801,597 4,186,676 50,236 Other income 144,954 102,294 1,227 Expenses (3,595,026 ) (4,195,487 ) (50,341 ) Finance income 28,760 157,132 1,885 Finance cost (234,097 ) (245,957 ) (2,951 ) Listing and related expenses (23,591 ) (54,238 ) (651 ) Tax expense (45,697 ) (32,514 ) (390 ) Loss for the year 76,898 (82,094 ) (985 ) Other comprehensive income for the year, net of tax (10,458 ) 5,958 (72 ) Total comprehensive income / (loss) for the year, net of tax 66,440 (88,052 ) (1,057 ) Loss for the year attributable to: Non-controlling interests 1,084 (29,175 ) (350 ) Equity holders of the parent 75,814 (52,918 ) (635 ) Total comprehensive income / (loss) attributable to: Non-controlling interests 937 (31,293 ) (375 ) Equity holders of the parent 65,503 (56,759 ) (681 ) Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) (iii) Consolidated statement of cash flows 2023 2024 2024 For the year ended March 31 2023 2024 2024 (INR) (INR) (USD) Net cash used in operating activities (1,530,819 ) (1,424,478 ) (17,092 ) Net cash used in investing activities (166,655 ) (2,337,311 ) (28,046 ) Net cash generated from financing activities 1,384,190 4,663,085 55,953 Net increase in cash and cash equivalents (3,13,284 ) 9,01,296 10,815 D) Change in interest without loss of control Pursuant to Indian IPO of Yatra Online Limited (“Indian subsidiary”), non-controlling interest share has increased from 1.41 35.54 For the year ended March 31, 2024 Cash consideration received from non-controlling shareholders * 7,688,896 Less: Proportionate interest of non-controlling shareholder in net asset of Indian subsidiary 2,656,614 Difference recognised in Non-controlling interest reserve within equity 5,032,282 * disclosed as “Change in noncontrolling interest” under financing activities in Consolidated Statement of Cash flow. Additional NCI measurement on the date of change in interest: Proportionate interest of non-controlling shareholder in net asset of Indian subsidiary 2,656,614 Less: Transaction costs attributed to NCI 278,757 Amount recognised as NCI 2,377,857

Fair value measurement

Fair value measurement	12 Months Ended
	Mar. 31, 2024
Fair Value Measurement
Fair value measurement	7. Fair value measurement Set out below is a comparison by class of the carrying amounts and fair value of the Group’s financial instruments that are carried in the consolidated financial statements. Fair values The management assessed that the fair values of trade receivables, cash and cash equivalent, term deposits, trade payables, borrowings and other liabilities approximates their carrying amounts largely due to the short-term maturities of these instruments. Summary of comparison by class of carrying amount and fair value of the group's financial instruments Carrying value Fair value As at As at As at As at 2023 2024 2023 2024 Financial assets Assets carried at amortized cost Trade and other receivables 2,870,612 4,637,243 2,870,612 4,637,243 Cash and cash equivalents 503,601 1,741,950 503,601 1,741,950 Term deposits 587,375 2,757,824 587,375 2,757,824 Other financial assets 122,312 167,297 122,312 167,297 Total 4,083,900 9,304,314 4,083,900 9,304,314 Financial liabilities Liabilities carried at amortized cost Trade and other payables 2,176,353 2,608,087 2,176,353 2,608,087 Borrowings 2,396,494 638,192 2,396,494 638,192 Other liabilities 417,014 418,969 417,014 418,969 Total 4,989,861 3,665,248 4,989,861 3,665,248 Fair value hierarchy The table below analyses/disclose level wise fair value for financial instruments which are either carried at fair value or require fair value disclosure being long-term in nature. The different levels of fair value 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). Schedule of financial instruments by fair value hierarchy March 31, 2023 Carrying value Level 1 Level 2 Level 3 Total Assets carried at amortized cost and for which fair value is disclosed Term deposits 587,375 - 587,375 - 587,375 Other financial assets 122,312 - 122,312 - 122,312 Total assets 709,687 - 709,687 - 709,687 Liabilities carried at amortized cost and for which fair value is disclosed Borrowings 2,396,493 - 2,396,493 - 2,396,493 Other liabilities 417,014 - 417,014 - 417,014 Total Liabilities 2,813,507 - 2,813,507 - 2,813,507 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) March 31, 2024 Carrying value Level 1 Level 2 Level 3 Total Assets carried at amortized cost and for which fair value is disclosed Term deposits 2,757,824 - 2,757,824 - 2,757,824 Other financial assets 167,297 - 167,297 - 167,297 Total assets 2,925,121 - 2,925,121 - 2,925,121 Liabilities carried at amortized cost and for which fair value is disclosed Borrowings 640,160 - 640,160 - 640,160 Other liabilities 418,969 - 418,969 - 418,969 Total Liabilities 1,059,129 - 1,059,129 - 1,059,129 There were no Valuation Techniques and significant unobservable inputs The following tables show the valuation techniques used in measuring fair values at March 31, 2023 and March 31, 2024 as well as the inputs used. Schedule of valuation techniques and significant unobservable inputs Type Valuation technique Inputs used Financial Instruments for which fair value is disclosed: Borrowings Discounted cash flows Prevailing interest rate in market, future payouts. Term deposits Discounted cash flows Prevailing interest rate to discount future cash flows Other financial assets Discounted cash flows Prevailing interest rate to discount future cash flows Other liabilities Discounted cash flows Prevailing interest rate to discount future cash flows Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Rendering of services

Rendering of services	12 Months Ended
	Mar. 31, 2024
Rendering Of Services
Rendering of services	8. Rendering of services 8.1 Disaggregation of revenue In the following tables, revenue is disaggregated by product type Revenue by Product types Schedule of revenue by product type and customer type 2022 2023 2024 March 31, 2022 2023 2024 Air Ticketing 1,150,474 1,779,972 1,729,305 Hotels and Packages 520,740 1,471,270 1,693,962 Other Services 146,178 154,306 160,531 Rendering of services 1,817,392 3,405,548 3,583,798 Note 1: During the year ended March 31, 2023, in respect of incentive receivable from GDS providers, the management has determined that it is highly probable that the Group will comply the prescribed conditions and a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved and accordingly, the Group has recognised revenue amounting to INR 185,991 185,991 The Group has applied the most likely amount method to estimate the variable consideration as it involves binary outcome. **INR 98,863 8.2 Contract balances Contract assets 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. The Group expects to meet pending conditions in one year and realise most of the contract asset amount. Summary of contract assets March 31, 2023 2024 Contract Assets 190,598 - Changes in contract assets are as follows: Changes in contract assets 2023 2024 March 31, 2023 2024 Balance at the beginning of the year 11 190,598 Revenue recognised during the year # 190,598 - Billed during the year (11 ) (190,598 ) Balance at the end of the year 190,598 - # Refer to para 8.1 – Note 1 above for details about contract assets for the year ended March 31, 2024. Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Contract liabilities primarily relate to the consideration received from customers for travel bookings in advance of the Group’s performance obligations which is 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 is classified as “deferred revenue”. Summary of contract liabilities March 31, 2023 2024 Advance from customer (refer to Note 37) 525,638 622,178 Deferred revenue (refer to Note 35) 45,721 3,360 Total Contract liabilities 571,359 625,538 As at March 31, 2023, INR 525,638 531,526 344,841 190,418 9,662 5,366 622,178 525,638 No information is provided about remaining performance obligations at March 31, 2024 and March 31, 2023 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, 2024
Other Revenue
Other revenue	9. Other revenue Schedule of other revenue 2022 2023 2024 March 31, 2022 2023 2024 Marketing revenue 171,984 421,717 606,099 Total 171,984 421,717 606,099 Primarily comprising advertising revenue and fees for facilitating website access to travel insurance providers.

Other income

Other income	12 Months Ended
	Mar. 31, 2024
Other Income
Other income	10. Other income Schedule of other income 2022 2023 2024 March 31, 2022 2023 2024 Liability no longer required to be paid 119,708 140,693 100,492 Gain on termination/rent concession of leases 35,847 1,811 - Gain on sale of property, plant and equipment (net) 1,931 3,800 705 Miscellaneous income 1,162 6,216 1,165 Total 158,648 152,520 102,362 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Liability no longer required to be paid represent trade payables, that through the expiry of time, the Group has no further legal obligation to vendors. Gain on termination/ rent concession of leases income include Nil Nil 8,485

Personnel expenses

Personnel expenses	12 Months Ended
	Mar. 31, 2024
Personnel Expenses
Personnel expenses	11. Personnel expenses Schedule of personnel expenses 2022 2023 2024 March 31, 2022 2023 2024 Salaries, wages and other short term employee benefits 741,639 907,523 1,020,823 Contributions to defined contribution plans 37,880 47,321 54,683 Expenses related to defined benefit plans (refer to Note 34) 13,878 11,321 10,490 Share based compensation costs (refer to Note 30) 209,557 152,054 229,260 Employee welfare expenses 18,927 30,215 32,959 Total 1,021,881 1,148,434 1,348,215

Other operating expenses

Other operating expenses	12 Months Ended
	Mar. 31, 2024
Other Operating Expenses
Other operating expenses	12. Other operating expenses Schedule of other operating expenses 2022 2023 2024 March 31, 2022 2023 2024 Commission 113,947 315,137 360,877 Communication 135,004 164,637 179,656 Legal and professional fees 179,353 301,252 346,867 Outsourcing fees 20,304 28,764 35,924 Payment gateway and other charges 256,353 397,590 511,948 Advances provision 5,326 38,860 3,891 Impairment losses/reversals on trade and other receivables 26,412 115,006 (47,588 ) Impairment losses on security deposit and other assets (refer to Note 27) - 741 - Duties and taxes 12,178 14,632 2,606 Rent (refer to Note 42) 2,330 1,832 3,646 Repairs and maintenance 31,813 44,387 48,056 Travelling and conveyance 12,705 32,126 41,200 Insurance 76,371 76,170 55,637 Corporate social responsibility (CSR) expense 1,950 - - Miscellaneous expenses 19,267 23,829 36,632 Total 893,313 1,554,963 1,579,352

Depreciation and amortization

Depreciation and amortization	12 Months Ended
	Mar. 31, 2024
Depreciation and amortisation expense [abstract]
Depreciation and amortization	13. Depreciation and amortization Schedule of depreciation and amortization 2022 2023 2024 March 31, 2022 2023 2024 Depreciation 14,752 14,307 20,336 Amortization 230,758 119,196 122,920 Depreciation on right of use assets 62,643 56,649 54,271 Total 308,153 190,152 197,527 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Investment in joint venture

Investment in joint venture	12 Months Ended
	Mar. 31, 2024
Investment In Joint Venture
Investment in joint venture	14. Investment in joint venture The Group had entered into an agreement with Snow Leopard Pvt. Ltd (SLA) on September 28, 2012 to set up a Joint venture company Adventure and Nature Network Private Limited (ANN) to do business in adventure travel, having its principal place of business in India. The Group contributed during the financial year ended March 31, 2024: Nil Nil Nil 50 Investment in joint venture is accounted for using the equity method in accordance with IAS 28 Investments in Associates and Joint Ventures Summarized statement of financial position of ANN: Summarized financial position and profit or loss of ANN 2023 2024 March 31, 2023 2024 Current Assets Cash and cash equivalents 592 1,582 Other current financial assets 1,289 1,818 Non-current liabilities Employee benefits (157 ) (246 ) Current liabilities Borrowings (58,700 ) (63,500 ) Trade and other payables (10,625 ) (12,474 ) Employee benefits (297 ) (197 ) Other non-financial liability (34,508 ) (35,163 ) Equity (102,406 ) (108,180 ) Group’s carrying amount of the investment ( 50 (51,203 ) (54,090 ) True-up of carrying value to group share loss * 51,203 54,090 Net carrying amount of investment - - Summarized statement of profit or loss of ANN: 2022 2023 2024 March 31, 2022 2023 2024 Revenue 4,999 7,554 3,417 Other operating expenses, including depreciation INR Nil INR 86 (7,656 ) (5,931 ) (8,506 ) Finance cost (8,911 ) (9,230 ) (600 ) Loss before tax (11,568 ) (7,607 ) (5,689 ) Income tax expense - - - Loss for the year (11,568 ) (7,607 ) (5,689 ) Group’s share of loss for the year * (5,784 ) (3,803 ) (2,845 ) * Upto March 31, 2024, the Group had advanced INR 57,200 (March 31, 2023: 57,200 ) to the joint venture. As at March 31, 2024, the loan outstanding, including interest thereon, amounts to INR 73,719 (March 31, 2023: INR 73,719 ). The Group, based on its assessment of the expected credit loss under IFRS 9 has recorded impairment of INR Nil (March 31, 2023: INR 1,000 and March 31, 2022: INR 72,719 ) in the statement of profit and loss for impairment of loan to joint venture. Both the Group and SLA have an obligation to contribute equally towards the losses of the joint venture, in excess of their respective investments. The Group also has a right to set off the outstanding loan including accrued interest given by it to the joint venture against its obligation to contribute toward losses of the joint venture. The Group’s share of cumulative loss of the Joint venture till March 31, 2024 is INR 54,090 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Share of loss of joint venture of INR nil Nil The joint venture had contingent liabilities as at March 31, 2024: INR 4,321 4,321

Finance income

Finance income	12 Months Ended
	Mar. 31, 2024
Finance Income
Finance income	15 Finance income Schedule of finance income 2022 2023 2024 March 31, 2022 2023 2024 Interest income on: - Bank deposits recognised at amortised cost 25,804 14,354 160,784 - Others * 10,365 3,521 6,528 Foreign exchange gain (net) 8,346 7,655 - Unwinding of other financial assets 3,301 3,414 3,402 Total 47,816 28,944 170,714 * Interest income on others include interest income on loan given to joint venture of INR Nil (March 31, 2023: INR Nil and March 31, 2022: INR 4,240 ).

Finance cost

Finance cost	12 Months Ended
	Mar. 31, 2024
Finance Cost
Finance cost	16 Finance cost Schedule of finance cost 2022 2023 2024 March 31, 2022 2023 2024 Bank charges 5,546 78,091 25,120 Foreign exchange loss (net) - - 20,790 Interest on borrowings recognised at amortised cost 6,946 129,888 207,089 Interest on lease liabilities 43,871 35,992 32,267 Unwinding of other financial liabilities 44,090 51,878 - Others - 30,550 1,733 Total 100,453 326,399 286,998 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2024
Income Taxes
Income taxes	17. Income taxes (A) Loss for the year before income taxes are as follows: Schedule of loss before income taxes March 31, 2022 2023 2024 Domestic (145,363 ) (353,088 ) (273,102 ) Foreign operations (320,193 ) 111,708 (56,229 ) Total (465,556 ) (241,380 ) (329,331 ) (B) The major components of income tax expense for the years ended 31 March, 2022, 2023 and 2024 are: Summary of components of income tax expense 2022 2023 2024 March 31, 2022 2023 2024 Current Period 14,478 52,046 39,045 Current income tax expenses 14,478 52,046 39,045 Origination and reversal of temporary differences 2,428 (5,258 ) (1,871 ) Deferred tax (benefit)/ expense 2,428 (5,258 ) (1,871 ) Total income tax expenses as reported in statement of profit or loss 16,906 46,788 37,174 (C ) Reconciliation of tax expense and accounting profit multiplied by tax rate of each jurisdiction in which the Group operates Reconciliation of tax expense and accounting profit multiplied by tax rate 2022 2023 2024 March 31, 2022 2023 2024 Loss for the year (482,462 ) (288,168 ) (366,505 ) Income tax expense/(reversal) 16,906 46,788 37,174 Loss before income taxes * (465,556 ) (241,380 ) (329,331 ) Expected tax expense at statutory income tax rate # (105,537 ) 32,760 (165 ) Non-deductible expenses 17,024 19,074 17,026 Utilization of previously unrecognised tax losses (13,134 ) (42,671 ) (29,260 ) Current year losses for which no deferred tax asset was recognized 174,746 36,761 83,574 Change in unrecognised temporary differences (58,979 ) 209 (35,638 ) Effect of change in tax rate - (1,908 ) - Others 2,786 2,563 1,637 Total income tax expense 16,906 46,788 37,174 * Refer to Note A above for breakup of loss before tax into domestic (Parent Company) and foreign operations (subsidiaries). # The domicile of the Parent Company is Cayman Islands wherein the applicable tax rate is Nil (March 31, 2023: Nil, March 31, 2022: Nil). The Group’s two major tax jurisdictions are India and Singapore with tax rates ranging between 25.17 % to 31.20 % (March 31, 2023: 25.17 % to 26.00 % and March 31, 2022: 25.17 % to 31.20 %) in India and 17 % (March 31, 2023: 17 % and March 31, 2022: 17 %) in Singapore, that have been applied to profit or loss of the respective jurisdiction for determination of expected tax expense. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Loss per share

Loss per share	12 Months Ended
	Mar. 31, 2024
Loss Per Share
Loss per share	18. Loss per share Basic loss per share amounts are calculated by dividing net loss for the year attributable to ordinary equity holders of the Parent Company by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share amounts are calculated by dividing the net loss attributable to ordinary equity holders (after adjusting for loss attributable to convertible Swap shares of non controlling interest) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The following reflects the income and share data used in the basic loss per share computations: Summary of income and share data used in the basic and diluted loss per share computations 2022 2023 2024 March 31, 2022 2023 2024 Loss attributable to ordinary shareholders - Basic (477,850 ) (289,242 ) (350,943 ) Weighted average number of ordinary shares outstanding used in computing basic loss per share 62,352,494 62,991,006 62,672,527 Basic loss per share (7.66 ) (4.59 ) (5.60 ) The following reflects the income and share data used in the diluted loss per share computations: 2022 2023 2024 March 31, 2022 2023 2024 Loss attributable to ordinary shareholders-Dilutive (477,850 ) (289,242 ) (350,942 ) Weighted average number of ordinary shares outstanding used in computing diluted loss per share 62,352,494 62,991,006 62,672,527 Diluted loss per share (7.66 ) (4.59 ) (5.60 ) Refer to Note 29 for the detailed movement in share capital during the financial year. Loss attributable to shareholders is allocated equally for each class of share. At March 31, 2024, 544,619 ordinary shares (March 31, 2023: 701,582 and March 31, 2022: 2,025,975 ), issuable against employee share options and restricted share were excluded from the diluted weighted average number of ordinary shares calculation as their effect would have been anti-dilutive. The Company also excludes options with exercise prices that are greater than the average market price from the calculation of diluted EPS because their effect would be anti-dilutive. For calculation of diluted EPS, since the exercise price of share warrants is greater than fair market value, these are assumed to be out of money and considered not to be exercisable as on balance sheet date. These potential ordinary shares are not considered for calculation of dilutive impact of earning per share because their effect would be anti-dilutive. The Performance Stock Units (PSU)s are treated as contingently issuable shares because their issue is contingent upon satisfying specified conditions (i.e., agreed market price) in addition to the passage of time. The number of contingently issuable shares to be included in the diluted EPS calculation is based on the number of shares that would be issuable if the end of the period were the end of the contingency period. The contingently issuable shares are not included in the diluted EPS calculation since no shares would be issued if the market price as at March 31, 2023 and March 31, 2024 were the market price at the end of the contingency period. Hence, these units are also anti-dilutive. There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorization of these consolidated financial statements. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Property, plant and equipment	19. Property, plant and equipment Reconciliation of changes in property, plant and equipment Leasehold Improvements Computer and Peripherals Furniture and Fixtures Vehicles Office Equipment Total Gross block At April 1, 2022 207 326,207 2,182 54,437 27,019 410,052 Additions - 6,982 345 36,482 376 44,185 Disposals - (14,868 ) (99 ) (19,324 ) (2,249 ) (36,540 ) Charge for the year 52 3,828 168 8,761 1,500 14,309 Effects of movements in foreign exchange rates 21 - 52 - 66 139 At March 31, 2023 228 318,321 2,480 71,595 25,212 417,836 Additions - 26,598 64 22,392 393 49,447 Disposals - (9,975 ) - (2,046 ) (2 ) (12,023 ) Effects of movements in foreign exchange rates - - - - - - At March 31, 2024 228 334,944 2,544 91,941 25,603 455,260 Depreciation At April 1, 2022 156 320,288 1,939 41,133 24,539 388,055 Charge for the year 52 3,828 168 8,761 1,500 14,309 Disposals - (14,868 ) (99 ) (13,382 ) (2,157 ) (30,506 ) Effects of movements in foreign exchange rates 19 - 52 - 65 136 At March 31, 2023 227 309,248 2,060 36,512 23,947 371,994 Charge for the year - 5,591 121 13,868 757 20,336 Disposals - (9,975 ) - (930 ) - (10,905 ) Effects of movements in foreign exchange rates - - - - - - At March 31, 2024 227 304,864 2,181 49,450 24,704 381,425 Net block At March 31, 2023 1 9,072 421 35,083 1,265 45,843 At March 31, 2024 1 30,080 363 42,491 900 73,835 The carrying value of vehicles held under vehicle loan have a gross book value of INR 50,828 (March 31, 2023: INR 35,483 ), depreciation charge for the year of INR 12,323 (March 31, 2023: INR 4,981 ), accumulated depreciation of INR 16,806 (March 31, 2023: INR 5184 ), net book value of INR 34,022 (March 31, 2023: INR 30,299 ). Vehicles are pledged as security against the related vehicle loan. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Mar. 31, 2024
Intangible assets and goodwill [abstract]
Intangible assets and goodwill	20. Intangible assets and goodwill Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts Computer software and Websites Intellectual property rights Agent / Supplier/ relationship Customer relationship Non compete agreement Trademarks Goodwill Intangible under development Total Gross block At March 31, 2022 2,439,475 59,209 222,169 140,336 22,171 271,329 1,015,099 37,404 4,207,192 Additions 140,032 - - - - - - 145,760 285,791 Disposals/adjustment (3,791 ) - - - - - - (139,892 ) (143,667 ) Charge for the year 113,592 - - 8,979 350 - - - 122,920 Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2023 2,575,716 59,209 222,169 140,336 22,171 271,329 1,015,099 43,272 4,349,316 Additions 219,301 - - - - - - 254,465 473,766 Disposals/adjustment - - - - - - - (216,391 )* (216,391 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2024 2,795,016 59,209 222,169 140,336 22,171 271,329 1,015,099 81,347 4,606,691 Amortization and Impairment At March 31, 2022 2,293,772 59,209 217,895 104,420 21,399 271,329 486,908 - 3,454,932 Charge for the year 105,521 - 4,274 8,979 422 - - 119,196 Disposals (3,791 ) - - - - - - - (3,791 ) Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2023 2,395,502 59,209 222,169 113,399 21,821 271,329 486,908 - 3,570,337 Charge for the year 113,592 - - 8,979 350 - - - 122,920 Disposals - - - - - - - - - Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2024 2,509,094 59,209 222,169 122,378 22,171 271,329 486,908 - 3,693,257 Net block At March 31, 2023 180,214 - (0 ) 26,937 350 - 528,191 43,272 778,963 At March 31, 2024 285,938 - (0 ) 17,958 0 - 528,191 81,347 913,434 * Intangible assets capitalised during the year. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Impairment reviews Goodwill acquired through business combinations has indefinite life and is allocated to the CGU or Group of CGUs, which is expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. For the purpose of impairment testing, goodwill is allocated to a CGU or Group of CGUs 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. Carrying amount of goodwill has been allocated to the respective acquired subsidiaries level as follows: Schedule of carrying amount of goodwill March 31, 2023 2024 TSI Yatra Private Limited 103,670 103,670 Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited 219,163 219,163 Yatra for Business Private Limited 205,358 205,358 Total 528,191 528,191 Below table summarizes the valuation method used for determining recoverable amount: Schedule of valuation method of recoverable amount March 31, 2023 2024 TSI Yatra Private Limited Value in use FVLCOD Yatra for Business Private Limited Value in use FVLCOD Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited Value in use Value in use The fair value less cost of disposal (“FVLCOD”) is categorised as Level 3 calculations due to un-observable inputs used in the valuations. The FVLCOD calculations are determined by considering median quartile of EBITDA multiple to enterprise value of comparable companies (‘EBITDA market multiple’) and thereafter applying discount to reflect the risk relating to business of the above-mentioned CGUs. The resultant/ discounted/ adjusted EBITDA market multiple was applied to the EBITDA for the year ended March 31, 2024 of above mentioned CGUs to determine the FVLCOD. The calculation of FVLCOD is most sensitive to the following assumptions: Schedule of EBITDA market multiple March 31, 2024 EBITDA Market Multiple 14.2 16.7 Pre-Tax Discount applied 10 20 % Sensitivity change in assumption For the year ended March 31, 2024, an analysis of the calculation’s sensitivity to a change in the key parameter (EBITDA margin multiple) based on reasonably probable assumptions, did not identify any probable scenarios where the CGUs recoverable amount would fall below their carrying amount For March 31, 2023, the Group concluded recoverable amount of Yatra for Business Private Limited and TSI Yatra Private Limited based on value in use (‘VIU’) calculations. For the current year, management believes that FVLCOD is a more appropriate approach for determining recoverable amount taking into consideration the Group’s strategic shift in focus for these CGUs to drive increased revenue opportunities and improved margins and at the same time, addressing challenges posed by competition from existing and new entrants in the market, and the fact that these CGUs are still is in development stage. Accordingly, based on above, the Group has concluded that there is no impairment for the current year. The estimation of FVLCOD reflects assumptions that are subject to various risks and uncertainties, including key assumptions regarding EBITDA Market Multiple, and discount rate. It requires significant judgments and estimates, and actual results could be materially different than the judgments and estimates used to estimate FVLCOD. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The recoverable amount of Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited for the years ended March 31, 2024 and March 31, 2023, 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 financial budgets approved by management, with extrapolation for the remaining period, and an average of the range of assumptions as mentioned below Summary of key assumptions used in calculations of value in use for CGUs March 31, 2023* 2024# Pre-Tax Discount rate 27.20 30.18 % 24.05 % Terminal Value growth rate 5.00 % 4 % EBITDA margin over next 5 5 20.1 28.7 % 22.54 23.63 % * Includes assumptions of TSI Yatra Private Limited, Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited and Yatra for Business Private Limited # Includes assumptions of Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited Management has determined the values assigned to each of the above key assumptions as follows: Discount Rate: Terminal Value growth rate: EBITDA margin: The estimation of value in use reflects assumptions that are subject to various risks and uncertainties, including key assumptions regarding EBITDA margin, terminal value growth rate, and discount rate. It requires significant judgments and estimates, and actual results could be materially different than the judgments and estimates used to estimate value in use. Sensitivity change in assumption The calculation of value in use for Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited” is most sensitive to EBITDA margin, discount rate and long-term growth rate assumptions For the year ended March 31, 2024 and March 31, 2023, an analysis of the calculation’s sensitivity to a change in the key parameters (EBITDA margin, discount rate and long-term growth rate) based on reasonably probable assumptions in Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited”, did not identify any probable scenarios where the CGUs recoverable amount would fall below their carrying amount. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Prepayments and other assets

Prepayments and other assets	12 Months Ended
	Mar. 31, 2024
Prepayments And Other Assets
Prepayments and other assets	21 Prepayments and other assets Schedule of current and non-current prepayments and other assets Current 2023 2024 March 31, Current 2023 2024 Current Advance to vendors (net of allowance) 804,201 1,298,798 Advance to joint venture (net of allowance) - 6,319 Balance with statutory authorities 41,973 98,823 Prepaid expenses 102,299 63,399 Due from employees 3,451 8,328 Others - 12,194 Total 951,924 1,487,861 Non-current Prepaid expenses 1,177 755 Total 1,177 755 Advances to vendor primarily consist of amounts paid to airline and hotels for future bookings. The movement in the allowance for doubtful advances: Schedule of changes in allowance for doubtful advances March 31, 2023 2024 Balance at the beginning of the year 22,967 59,612 Provisions accrued during the year 38,860 10,025 Amount written off during the year (2,215 ) - Balance at the end of the year 59,612 69,637

Other financial assets, Non-cur

Other financial assets, Non-current	12 Months Ended
	Mar. 31, 2024
Other Financial Assets Non-current
Other financial assets, Non-current	22 Other financial assets, Non-current Schedule of other financial assets, Non-current March 31, 2023 2024 Security deposits 49,864 24,039 Total 49,864 24,039 Security deposit represents fair value at initial recognition of amount paid to landlord for the leased premises. Subsequently, such amounts are measured at amortised cost. As on March 31, 2024, remaining tenure for security deposits ranges from 1 4.5 1 5.5

Term deposits

Term deposits	12 Months Ended
	Mar. 31, 2024
Term Deposits
Term deposits	23 Term deposits Schedule of term deposits 2023 2024 March 31, 2023 2024 Fixed deposits with banks 587,375 2,757,824 Total 587,375 2,757,824 Non-current 6,158 137,169 Current 581,217 2,620,655 Total 587,375 2,757,824 Term deposits as on March 31, 2024, include INR 420,337 550,053 6 3 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Other non financial assets

Other non financial assets	12 Months Ended
	Mar. 31, 2024
Other Non Financial Assets
Other non financial assets	24 Other non financial assets Schedule of other non financial assets 2023 2024 March 31, 2023 2024 Fair value adjustment – financial assets - 1,481 Restricted asset 195,491 206,074 Total 195,491 207,555 Non-current 195,491 207,555 Total 195,491 207,555 Restricted asset include INR 204,993 194,409 1,081 1,081

Deferred Tax

Deferred Tax	12 Months Ended
	Mar. 31, 2024
Deferred tax assets and liabilities [abstract]
Deferred Tax	25. Deferred Tax Unrecognised Deferred Tax Assets Deferred tax assets have not been recognized in respect of the following items: Schedule of unrecognized deferred tax assets As at March 31, Particulars 2023 2024 Deductible temporary differences 320,667 282,544 Tax loss carry forward and unabsorbed depreciation 2,584,488 2,271,015 Total 2,905,155 2,553,559 In the Group, there are few subsidiaries for which no deferred tax assets have been utilised on deductible temporary differences of INR 1,091,546 1,240,552 6,220,212 7,613,049 2,572,004 2,335,601 Recognised Deferred Tax Assets and Liabilities Schedule of recognized deferred tax assets For the Year Ended March 31, 2023 2024 Deferred tax assets are attributable to the following - Property, plant and equipment 3,142 2,712 Trade and other receivables 4,046 4,497 Employee benefits 2,118 1,888 Unutilised business losses 294 25 Provision for expenses 142 93 Right-of-use assets (279 ) (161 ) Lease Liabilities 385 208 Deferred tax asset 9,848 9,239 Remeasurement loss on defined benefit plan 1,238 1,694 Total deferred tax asset (A) 11,086 10,932 Deferred tax liabilities are attributable to the following - Property, plant and equipment and intangible assets (7,150 ) (4,669 ) Total deferred tax liability (B) (7,150 ) (4,669 ) Net deferred tax asset (A-B) 3,936 6,263 Schedule of changes in deferred tax assets Deferred tax assets, Beginning balance Recognised in profit or loss Recognised in other comprehensive income Deferred tax assets, Ending balance Particulars Balance as on March, 31 2023 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2024 Property, plant and equipment, and intangible assets (4,009 ) 2,052 - (1,957 ) Right-of-use assets (279 ) 118 (161 ) Lease Liability 385 (177 ) 208 Trade and other receivables 4,046 451 - 4,497 Employee benefit 2,118 (230 ) - 1,888 Provision for expenses 142 (49 ) - 93 Remeasurement loss on defined benefit plan 1,238 - 456 1,694 Loss available for offsetting against future taxable income 294 (294 ) - - Deferred tax assets 3,936 1,871 456 6,263 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Particulars Deferred tax assets, Beginning balance Recognised in profit or loss Recognised in other comprehensive income Deferred tax assets, Ending balance Particulars Balance as on March, 31 2022 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2023 Property, plant and equipment, and intangible assets (8,004 ) 3,996 - (4,009 ) Right-of-use assets (148 ) (131 ) (279 ) Lease Liability 235 151 385 Trade and other receivables 2,281 1,765 - 4,046 Employee benefit 3,009 (891 ) - 2,118 Provision for expenses 25 117 - 142 Remeasurement loss on defined benefit plan 1,043 - 195 1,238 Loss available for offsetting against future taxable income 42 252 - 294 Deferred tax assets (1,517 ) 5,258 195 3,936

Trade and other receivables

Trade and other receivables	12 Months Ended
	Mar. 31, 2024
Trade and other receivables [abstract]
Trade and other receivables	26 Trade and other receivables Schedule of trade and other receivables March 31, 2023 2024 Trade receivables (net of allowance) 2,817,604 4,508,552 Receivables from joint venture (net of allowance) (refer to note 41) 530 - Refund and other receivable (net of allowance) 52,478 128,691 Total 2,870,612 4,637,243 Contract Assets (refer to note 8) 190,598 - 190,598 - Total 3,061,210 4,637,243 A trade receivable is a right to consideration that is unconditional upon passage of time. Trade receivables are non-interest bearing and are generally on terms of 30 to 90 days. The trade receivables primarily consist of amounts receivable from airline’s, hotels, corporate’s and retail customers pertaining to the transaction value. The Group, pursuant to an arrangement with bank, discounted certain of its trade receivables on a recourse basis. The receivables discounted were mutually agreed upon with the bank after considering the creditworthiness and contractual terms with the customer. The duration of discounting are generally on terms of 45 to 90 days. The Group collects the contractual cash flows from its trade receivable and passes them on to its bank. In case of default by customers, the Group will be solely liable to repay to bank. The Group has not transferred substantially all the risks and rewards of ownership of such receivables discounted to the bank, and accordingly, the same were not derecognized in the statements of financial position. The amount payable to the bank is disclosed as a borrowings. As on March 31, 2024, the amount of trade receivables discounted to banks amounts to INR 451,001 1,210,777 405,901 1,089,699 The Group’s exposure to credit and currency risk is disclosed in Note 39. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Other financial assets, current

Other financial assets, current	12 Months Ended
	Mar. 31, 2024
Other Financial Assets Current
Other financial assets, current	27 Other financial assets, current Schedule of other financial assets, current March 31, 2023 2024 Interest accrued on term deposits 1,668 29,583 Security deposits (net of allowance) 12,735 55,700 Others (includes Government Grant) 54,594 49,647 Total 68,997 134,930 Security deposit represents amount paid to landlord for the leased premises. As on March 31, 2024, remaining tenure for security deposits ranges from 1 4.5 In the statement of cash flows, interest reinvested in term deposits INR 82,379 10,025 The movement in the allowance for doubtful other financial assets: Schedule of movement in allowance for doubtful security deposits 2023 2024 March 31, 2023 2024 Balance at the beginning of the year 78,133 78,725 Provisions accrued during the year * 1,741 - Amount written off during the year (1,578 ) - Provision moved from allowance for doubtful advances (refer note 26) 429 - Provision moved from allowance for doubtful advances 429 - Balance at the end of the year 78,725 78,725 * includes amount of INR Nil 1,000 The movement in the Government Grant during the year was as follows: Schedule of movement in government grant 2023 2024 March 31, 2023 2024 At 1 April 54,594 54,594 Recorded/ (trued- up) in statement of profit or loss - (5,781 ) Received during the year - - Effect of movement in exchange rate - - At 31 March 54,594 48,813 There are no unfulfilled conditions or contingencies attached to these grants.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2024
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	28 Cash and cash equivalents Schedule of cash and cash equivalents 2023 2024 March 31, 2023 2024 Cash on hand 125 72 Credit card collection in hand 207,235 797,380 Balances with bank 296,241 944,498 Total 503,601 1,741,950 Credit card collection in hand represents the amount of collection from credit cards swiped by the customers which is outstanding as at the year end and credited to Group’s bank accounts subsequent to the year end. At March 31, 2024, the Group had available INR 1,294,099 308,901 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Equity share capital and share

Equity share capital and share premium	12 Months Ended
	Mar. 31, 2024
Disclosure of classes of share capital [abstract]
Equity share capital and share premium	29. Equity share capital and share premium Schedule of authorized shares March 31, Authorized shares 2023 2024 Numbers of Shares Numbers of Shares Ordinary shares of INR 0.008 ($ 0.0001) each 500,000,000 500,000,000 Ordinary shares of INR 0.008 0.0001 500,000,000 500,000,000 Class A shares of INR 0.008 0.0001 10,000,000 10,000,000 Class F shares of INR 0.008 0.0001 3,159,375 3,159,375 Preference shares of INR 0.008 .0001 10,000,000 10,000,000 523,159,375 523,159,375 There is no change in the authorized share capital of the Parent Company during the financial ending March 31, 2024 and March 31, 2023 A reconciliation of the shares outstanding at the beginning and end of the period is presented below: Schedule of changes in share capital and share premium Ordinary shares Numbers of Shares Share Capital Share Premium Balance as at April 1, 2022 62,585,836 842 20,286,474 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 1,062,091 8 102,325 Balance as at March 31, 2023 63,647,927 850 20,388,799 Balance as at April 1, 2023 63,647,927 850 20,388,799 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 906,052 7 122,679 Own shares repurchased (1,440,424 ) Balance as at March 31, 2024 63,113,555 857 20,511,478 The Company has following classes of shares outstanding as follows: Schedule of Classes of Shares Outstanding Number of shares as at Class of shares Nominal value March 31, 2023 March 31, 2024 Ordinary shares* $ 0.0001 59,400,888 61,258,684 Class A shares # $ 0.0001 2,392,168 - Class F shares $ 0.0001 1,854,871 1,854,871 * For movement in class A shares to Ordinary shares, refer to note 6. # Norwest Venture Partners X, LP and Norwest Venture Partners IX, LP, holding 1,196,084 and 1,196,084 Class A shares, respectively, have converted their Class A shares into 1,196,084 and 1,196,084 ordinary shares, respectively i.e. in the exchange ratio of 1:1, on February 15, 2024. Terms/ rights attached to Ordinary Shares The Parent Company has two class of ordinary shares outstanding as on March 31, 2024 (three class of ordinary shares as on March 31, 2023), which entitles the holders with the following rights: Ordinary shares A holder of an ordinary share has one vote for each share of ordinary share held and entitled to receive dividends when declared by the board of directors. Class A shares Class A shares have identical rights to the Parent Company ordinary shares, except the right to receive notice of, attend or vote as a member at any general meeting of shareholders, but may vote at a separate Class A shareholders’ meeting convened in accordance with the Parent Company Articles of Association. Class F shares Class F shares shall have the right to receive notice of, attend at and vote as a member at any general meeting of shareholders, but shall have no other rights. Each of Class F shares issued and outstanding are convertible into 1.00001 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) In the event of liquidation of the Parent Company, the holders of Ordinary and Class F ordinary shares (Ordinary, Class A ordinary shares and Class F ordinary shares as on March 31, 2023) are entitled to receive remaining assets of the Parent Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders. Shares reserved for issuance against equity instruments The Parent Company reserved 1,844 1,844 1,844 445,81.05 5.42 Shares reserved for issue under options For details of shares reserved for issue under the Employee Stock Option Plan (ESOP) of the Parent Company, refer to Note 30.2. Shares reserved for issue under warrant arrangement/agreement Yatra Online, Inc. (the Parent Company) and Yatra Online Limited (Yatra India), had entered into share subscription cum shareholders’ agreement dated May 7, 2014, and share subscription cum shareholders’ agreement dated April 29, 2015 (together referred to as SHA), with IL&FS Trust Company Limited, Now, Vistra ITCL(India) Limited (in its capacity as a trustee for Pandara Trust –Scheme I(“Pandara Trust”)) and Capital18 Fincap Private Limited, now Network18 Media and Investments Limited(“Capital18”/”NW18”), (collectively the” Investors”). The NW18 and Pandara Trust (Shareholders of Yatra India) holds Nil 109,348 Nil 43,136 Pursuant to SHA, the NW18 and Pandara Trust, were entitled to swap their Equity Shares having in Yatra India into Nil 569,768 Nil 172,634 Pursuant to the Waiver and Termination Agreement dated March 23, 2022 (“SHA Amendment Agreement”), the Shareholders of Yatra India, had inter alia agreed to waive their swap rights contained under the SHA Further, the parties to SHA Amendment Agreement had agreed, that said Amendment Agreement shall ipso facto terminate, without any further acts of the parties and without any liabilities or obligations whatsoever, upon the earlier of the following dates: (a) the date on which the Equity Shares of Yatra India are allotted pursuant to the Offer (as defined under the SHA Amendment Agreement) ; or (b) if the bid/offer opening date in the Offer does not occur prior to September 30, 2023 or such other date as mutually agreed in writing between Parties; or (c) the date on which the Board of the Yatra India decides not to undertake the Offer. Accordingly, SHA Amendment Agreement got terminated with the allotment of Equity Shares of Yatra India pursuant to the Offer and accordingly NW18 and Pandara Trust, are no longer entitled to swap their Equity Shares in Yatra India with Ordinary Shares of the Parent Entity. For details of shares reserved for issuance under the warrant agreement with Innoven, a non banking finance company and Macquarie Corporate Holding Pty Limited, refer to Note 36. Schedule of changes in treasury shares Treasury shares Numbers of Shares Amount Balance as at April 1, 2022 999 11,219 Exercise of options - - - - 999 11,219 Balance as at April 1, 2023 999 11,219 Own shares repurchased* 1,440,424 210,933 Balance as at March 31, 2024 1,441,423 222,152 * pursuant to buyback of ordinary shares approved by the board of directors. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Other capital reserve

Other capital reserve	12 Months Ended
	Mar. 31, 2024
Disclosure of reserves within equity [abstract]
Other capital reserve	30. Other capital reserve Schedule of changes in other capital reserves Other capital reserves Share-based payments (Refer note 30.2) Equity Instruments (Refer note 30.1) Reserve on expiry of warrant (Refer note 36) Warrant (Refer note 36) Total March 31, 2022 239,932 341 - 23,258 263,531 Share-based payments expense during the year 152,054 - - - 152,054 Exercised during the year (129,673 ) - - - (129,673 ) Forfeited during the year (4,518 ) - - - (4,518 ) Expired during the year - - 23,258 (23,258 ) - March 31, 2023 257,795 341 23,258 - 281,394 Share-based payments expense during the year 229,260 - - - 229,260 Exercised during the year (122,660 ) - - - (122,660 ) Forfeited during the year (9,301 ) - - - (9,301 ) Expired during the year - - - - - March 31, 2024 355,096 341 23,258 - 378,693 30.1 Equity instruments The Parent Company reserved 1,844 445.81 5.42 30.2 Share based payments 2006 Share Plan and 2006 India Share Plan The Parent Company has reserved an aggregate of 1,316,765 1,316,765 191,411 203,855 The share-based payment awards have the following vesting period under the same plan:- 1) 60 months, the first tranche vests after two years, while the remaining awards vest in equal installments on quarterly basis over the remainder of the vesting period. 2) 12 equal installments over 12 months. 3) 50 25 25 The Company has used the volatility of stocks of comparative companies with estimated life of options similar to its grants. The risk-free interest rate that is used in the option valuation model is based on U.S. treasury zero coupon bonds with a remaining term similar to the expected term of the options. The Company does not anticipate paying any cash dividends in the foreseeable future and therefore has used an expected dividend yield of zero in the option valuation model. The Company is required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. All stock-based payment awards are amortized on a graded-vesting basis over the requisite service periods of the awards, which are generally the vesting periods. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2023 2024 No. of shares Weighted average EP per share* No. of shares Weighted average EP per share* Number of options outstanding at the beginning of the year 204,224 329.33 203,855 356.65 Granted during the year - - - - Forfeited during the year - - - - Expired during the year 369 356.65 12,444 361.70 Exercised during the year - - - - Number of options outstanding at the end of the year 203,855 356.65 191,411 356.65 Vested/exercisable 203,855 356.65 191,411 356.65 * The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19 The weighted average remaining contractual life for the share options outstanding as at March 31, 2024 was 0.33 1.33 The range of exercise prices for options outstanding at the end of the year was USD 4.34 4.34 361.70 356.65 During the year ended March 31, 2024, share based payment expense for these options was recognized under personnel expenses (refer to Note 11) amounted to INR Nil Nil Nil The Company did no 2016 Stock Option and Incentive Plan (the “2016 Plan”) On December 13, 2016, the Company’s board of directors approved the 2016 Plan and on December 15, 2016, the Company shareholders approved the 2016 Plan. The 2016 Plan enables the Company to make equity based awards to its officers, employees, non-employee directors and consultants. The 2016 Plan provides for the grant of incentive share options, non-qualified share options, share appreciation rights, restricted share awards, restricted share units, unrestricted share awards, cash-based awards, performance share awards and dividend equivalent rights. The Company has reserved for issuance 7,588,646 During the year ended March 31, 2024, the Company pursuant to the “2016 Plan”, options to purchase Nil Nil 189,081 271,370 The share-based payment awards have the following vesting period under the same plan:- 1) 21,769 share options will vest over a period of one year and four months in equal monthly installments commencing from first vesting on September 1, 2018 equivalent to 1/6th of the total number of stock options, with the last such vesting on June 1, 2022 2) 466,100 share options will vest over a period of four years in equal quarterly installments, with first such vesting on January 1, 2021 equivalent to 1/6th of the total number of stock options and with the last such vesting on October 01, 2024 The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2023 March 31, 2024 No. of shares Weighted average EP per share* No. of shares Weighted average EP per share* Number of options outstanding at the beginning of the year 407,323 246.66 271,370 259.07 Granted during the year - - - - Forfeited during the year 54,545 164.38 62,331 150.48 Expired during the year 81,408 362.67 19,958 741.60 Number of options outstanding at the end of the year 271,370 259.07 189,081 270.94 Vested/exercisable 175,918 311.02 156,759 342.30 * The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The weighted average remaining contractual life for the share options outstanding as at March 31, 2024 was 4.30 5.30 The range of exercise prices for options outstanding at the end of the year was USD 2.00 10.00 2.00 10.00 166.68 833.40 164.38 821.90 During the year ended March 31, 2024, share based payment expense for these options was recognized under personnel expenses (refer to Note 11) amounted to INR Nil 1,568 11,192 The expected life of share options has been taken as mid point between first and last available exercise date. The expected volatility reflects the assumption based on historical volatility on the share prices of similar entities over a period. The expected life of the share options is based on historical data and current expectations and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the historical volatility over a period similar to the life of the options is indicative of future trends, which may not necessarily be the actual outcome. Restricted Stock Unit Plan (RSU) and Performance Stock Units (PSU) “2016 Plan” The Parent Company pursuant to the “2016 Plan” had approved a grant of 1,981,685 1,981,685 4,578,910 3,619,769 The stock units have the following vesting period:- The stock units have the following vesting period:- 1. 687,857 2. 1,609,934 1.80 10.00 3. 692,000 29,793 4. 1,280,154 2.50 4.00 5. 91,196 67,877 6. 649,500 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) 7. 1,248,185 2.50 4.00 8. 84,000 9. 475,876 10. 1,248,184 2.75 4.25 11. 167,873 12. 25,000 RSUs granted, vesting of these RSUs commenced on April 1, 2024, with last such vesting on March 1, 2027. Summary of changes in RSUs outstanding March 31, 2023 March 31, 2024 No. of shares No. of shares Number of RSU/PSU’s outstanding at the beginning of the year 2,762,509 3,619,800 Granted during the year 2,049,562 1,983,129 Expired during the year - 117,969 Vested/exercised during the year 1,062,081 906,050 Vested PSUs net settled for employee’s tax obligation* 130,190 - Number of RSU/PSU’s outstanding at the end of the year 3,619,800 4,578,910 Vested/exercisable and not exercised - - * As per Tax laws applicable in India, the Company is obliged to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount in cash, to the tax authority on the employee’s behalf. Accordingly, during the year ended March 31, 2023, the Group settled the transaction on a net basis by withholding the number of vested PSUs with a fair value equal to the monetary value of the employee’s tax obligation of INR 27,340 which has been paid to the tax authority on the employee’s behalf before March 31, 2023. Total tax liability paid of INR 27,340 is recognized in equity as transaction with equity shareholders. The Group is not expected to transfer material amount to the tax authority to settle the employee’s tax obligation. The weighted average remaining contractual life for RSU’s/PSU’s outstanding as at March 31, 2024 was 1.27 1.82 The range of exercise prices for RSU’s/PSU’s outstanding at the end of the year is Nil (March 31, 2023: Nil). During the year ended March 31, 2024, share based compensation cost for these RSU’s/PSU’s is recognized under personnel expenses amounting to INR 229,238 138,196 198,366 The following tables list the inputs to the model used for the years then ended Summary of Inputs for Model Used March 31, 2023 March 31, 2024 PSU’s RSU’s PSU’s RSU’s Weighted average Fair value of ordinary share at the measurement date (USD) 0.361 0.81 1.45 2.70 2.02 2.02 Risk-free interest rate (%) 2.80 % 2.80 % 4.15 % 4.15 % Expected volatility (%) 45.00 % 45.00 % 55.00 % 55.00 % Expected life 4 years 4 years 4 years 4 years Dividend Yield 0 % 0 % 0 % 0 % Model used Monte Carlo Simulation Black-Scholes Valuation Monte Carlo Simulation Black-Scholes Valuation The expected life of RSU’s and PSU’s options has been taken as the vesting period. The expected volatility reflects the assumption based on median of historical volatility on the share prices of the similar entities over a period.

Components of Other Comprehensi

Components of Other Comprehensive Loss	12 Months Ended
	Mar. 31, 2024
Components Of Other Comprehensive Loss
Components of Other Comprehensive Loss	31. Components of Other Comprehensive Loss The following table summarizes the changes in the accumulated balance for each component of accumulated other comprehensive loss attributable to the Company. Schedule of changes in accumulated other comprehensive loss 2023 2024 Actuarial (loss)/ gain on defined benefit plan: Actuarial (loss)/ gain on obligation (10,508 ) (6,449 ) Income tax expense (205 ) 443 Total (10,713 ) (6,006 ) Foreign currency translation: Foreign currency translation differences 1,245 (15,027 ) Balance at the end of period 1,245 (15,027 ) Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Borrowings

Borrowings	12 Months Ended
	Mar. 31, 2024
Borrowing Abstract
Borrowings	32. Borrowings Schedule of borrowings by type and classification March 31, Term 2023 2024 Current Secured Vehicle loan Less than 1 year 4,601 9,509 Non Convertible Debentures Less than 1 year 417,178 108,105 Factoring Less than 1 year 1,089,699 405,901 Unsecured Unsecured loan from MAK Capital Fund, LP# 1 821,900 - Total 2,333,378 523,515 Non-Current Vehicle loan More than 1 year 19,274 23,884 Non Convertible Debentures More than 1 year - 90,793 Total 19,274 114,677 Year of Carrying amount Particulars Currency Interest Rate Maturity March 31, 2023 2024 Non Convertible Debentures INR 14.25 2025 417,178 198,898 Vehicle loan INR 7 11.25 2025 2029 23,875 33,393 Factoring INR Floating rate On demand 1,089,699 405,901 Unsecured loan from MAK Capital Fund, LP# USD 11 2023 821,900 - 2,352,652 638,192 # Breach in Covenants- Refer to Note 40 * 3M MCLR + 0.25% to 1.35% spread Bank overdrafts The Group has an overdraft facility of INR 2,000 Factoring* The facility of INR 3,00,000 3,00,000 Nil Nil 9,519 93,400 The Group has facility of INR 550,000 20 25,874 549,416 The Group has a facility of INR 400,000 20 118,309 396,049 The Group has a facility of INR 500,000 20 261,718 144,233 *Refer to Note 26 for details of discounted receivables. Unsecured loan from MAK Capital Fund, LP (Shareholder of the Parent Company) During financial year March 31, 2023, the Parent Company had issued a promissory note for an aggregate principal amount of USD 10 11 October 5, 2023 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) On June 29, 2023, we made a partial pre-payment of $ 1.6 10.0 9.45 Non Convertible Debentures from Blacksoil Capital Pvt. Ltd. & Black Soil India Credit fund (“Blacksoil”) During the financial year ending March 31, 2023, Yatra Online Limited had issued 600 500,000 300,000 14.25 20,000 2 Further, during the financial year, parent company has exercised the right to redeem in full 600 unlisted, secured, redeemable, and non-convertible debentures (NCDs) of a nominal value of INR 500,000 each, issued and allotted by the Company on a private placement basis to Blacksoil aggregating to INR 300,000 . The right has been exercised on January 31, 2024 and the amount outstanding on the date of redemption was 231,818 . During the financial year ending March 31, 2024, Yatra Online Limited had issued 400 5,00,000 200,000 14.25 20,000 2 Non Convertible Debentures from NP1 Capital trust During the financial year ending March 31, 2023, Yatra Online Freight Private Limited (“Yatra Freight”) has issued 1,500 100,000 150,000 14 1200 The NCDs have been secured against the first pari-passu charge over the current assets (both present and future) and exclusive first charge on Intangible Assets (both present and future) of Yatra Freight and a corporate guarantee from Yatra Online Limited. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) During the financial year ending March 31, 2024, Yatra Online Freight Private Limited (“Yatra Freight”) has exercised the right to redeem in full, outstanding Non-Convertible Debenture (“NCD”) issued to NP1 Capital trust, aggregating to INR 150,000 Vehicle loan This includes the vehicles taken on loan by the company. Refer to Note 19. The Group has used the borrowings from banks and financial institutions for general corporate purposes for which such term loan was taken.

Trade and other payables

Trade and other payables	12 Months Ended
	Mar. 31, 2024
Trade And Other Payables
Trade and other payables	33 Trade and other payables Schedule of trade and other payables 2023 2024 March 31, 2023 2024 Trade payables 1,116,599 1,146,789 Accrued expenses 316,187 488,527 Refund and other payables 743,567 972,771 Total 2,176,353 2,608,087 Current 2,176,353 2,608,087 Non-current - - Total 2,176,353 2,608,087 For explanations on the Group’s liquidity risk management processes, refer to Note 39.

Employment benefit plan

Employment benefit plan	12 Months Ended
	Mar. 31, 2024
Disclosure of defined benefit plans [abstract]
Employment benefit plan	34. Employment benefit plan Schedule of employee benefits liability 2023 2024 March 31, 2023 2024 Defined benefit obligation 71,277 71,459 Liability for compensated absences 25,487 25,706 Total liability 96,766 97,155 Net Unfunded liability 71,277 71,449 The Group’s gratuity scheme for its employees in India, is a defined benefit plan. 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 salary and the years of employment with the Group. The benefit plan is partially funded. The following table sets out the disclosure in respect of the defined benefit plan. Movement in obligation Summary of changes in present value of obligation and fair value of plan assets March 31, 2023 2024 Present value of obligation at beginning of year 79,594 79,497 Interest cost 3,239 4,269 Current service cost 8,619 6,804 Remeasurement (gain)/loss on obligation -economic assumptions (3,694 ) (211 ) -demographic assumptions (149 ) 4,581 -experience assumptions 14,439 1,874 Benefits paid (22,551 ) (19,938 ) Present value of obligation at closing of year 79,497 76,876 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Movement in plan assets* March 31, 2023 2024 Fair value of plan assets at beginning of the year 9,865 8,218 Employer contributions - - Benefits paid (2,273 ) (3,170 ) Return on plan assets (excluding amounts included in net interest expense) 538 583 Remeasurement (gain)/loss on plan assets 88 (206 ) Fair value of plan assets at end of the year 8,218 5,427 * plan assets represents investment made by the Company in LIC funds. Unfunded liability Schedule of unfunded liability 2023 2024 March 31, 2023 2024 Current 40,744 15,601 Non-current 30,533 55,848 Unfunded liability recognized in statement of financial position 71,277 71,449 Components of cost recognized in profit or loss Schedule of components of cost recognized in profit or loss 2022 2023 2024 March 31, 2022 2023 2024 Current service cost 10,639 8,619 6,805 Net interest cost 3,239 2,702 3,685 Components of cost recognized in profit or loss 13,878 11,321 10,490 Amount recognised in other comprehensive income Summary of amounts for actuarial loss on obligation recognized in other comprehensive income March 31, 2022 2023 2024 Remeasurement loss on obligation* 321 10,508 6,449 * Refer to Note 31 for the movement during the year. The principal actuarial assumptions used for estimating the group’s defined benefit obligations are set out below: Schedule of actuarial assumptions used for estimating defined benefit obligations March 31, 2023 2024 Discount rate 7.10 % 7.19 % Future salary increase 5.00 % 5.00 % Average expected future working life (years) 1.78 5.45 3.46 3.63 Retirement age (years) 58 65 Mortality table IALM* (2012-14) Ultimate Withdrawal rate (%) Ages Upto 30 years 31 % 30 % From 31 to 44 years 61 % 29 % Above 44 years 8 % 23 % * Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) 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: Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation March 31, 2023 2024 a) Impact of the change in discount rate a) Impact due to increase of 0.50 1,032 (1,152 ) b) Impact due to decrease of 0.50 (1,069 ) 1,191 b) Impact of the change in salary increase a) Impact due to increase of 0.50 (1,083 ) 1,255 b) Impact due to decrease of 0.50 1,059 (1,231 ) The sensitivity analyses above have been determined based on a method that extrapolates the impact on the defined benefit obligation as a result of reasonable changes in key assumptions occurring at the end of the reporting period. These analysis are based on a change in a significant assumption, keeping all other assumptions constant and may not be representative of an actual change in the defined benefit obligation as it is unlikely that changes in assumptions would occur in isolation of one another. The following payments are expected contributions to the defined benefit plan in future years: Schedule of expected contributions to the defined benefit plan in future years March 31, 2023 2024 Year 1 38,753 21,029 Year 2 13,545 15,962 Year 3 6,942 12,549 Year 4 5,042 10,899 Year 5 4,867 8,589 Year 6-10 18,198 21,709 Above 10 - 8,366 Total expected payments 87,347 99,104 CODE ON SOCIAL SECURITY, 2020 The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules/interpretation have not yet been issued. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.

Deferred Revenue

Deferred Revenue	12 Months Ended
	Mar. 31, 2024
Deferred Revenue
Deferred Revenue	35. Deferred Revenue Schedule of deferred revenue, by type March 31, 2023 2024 Global Distribution System provider 38,417 - Loyalty program 7,304 3,360 Total 45,721 3,360 Non-current - - Current 45,721 3,360 Total 45,721 3,360 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) “Global Distribution System providers” represents the amount received upfront by the group as a part of commercial arrangement with the Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on our websites or other distribution channels. The same is recognized as revenue for actual airline tickets sold over the total number of airline tickets to be sold as per the term of the agreement, in both cases sold on such GDS platforms, and the balance amount is recognized as deferred revenue. Summary of changes in deferred revenue March 31, 2023 2024 At 1 April 248,177 45,721 Deferred during the year - - Recorded in statement of profit or loss (202,456 ) (42,361 ) Transferred to other financial liability (deposits) - - At 31 March 45,721 3,360

Other financial liabilities

Other financial liabilities	12 Months Ended
	Mar. 31, 2024
Other Financial Liabilities
Other financial liabilities	36. Other financial liabilities Schedule of other financial liabilities 2023 2024 March 31, 2023 2024 Current Due to employees 63,860 65,814 Share warrants # - - Deposits * 353,154 353,154 Total 417,014 418,968 * Deposit received from the Global Distribution System provider (GDS), which is repayable at the end of the contract and interest free nature was initially recognised at fair value. The difference between the deposit received and fair value initially recognised is treated as deferred consideration under Note 37. Deposits are subsequently measured at amortised cost and unwinding is recognised under finance cost. The deferred consideration recognised is amortised over the tenure of deposit on straight line basis and amortisation is recognised as revenue. # Warrants—Macquarie (considered derivative instruments) In conjunction with various financing transactions, the Company issued warrants (except quoted warrants) to purchase the Company’s common stock and preference shares. These warrants are classified to be derivative instruments and as such, are recorded at fair value through profit and loss account. The Company estimates the fair values of the warrants at each reporting period using a Black-Scholes option-pricing model. The Company will continue to adjust the fair value of the warrant liability at the end of each reporting period for changes in fair value from the prior period until the earlier of the exercise or expiration of the applicable warrants or until such time that the warrants are no longer determined to be derivative instruments. No Macquarie warrant is outstanding as at March 31, 2024. The fair value of Macquarie Warrant outstanding as at March 31, 2023 is INR Nil Warrants—Innoven (considered equity) During the financial year ending March 31, 2018, the Company had further allotted warrants against the loan facility, the fair values of the warrants was taken using a Black-Scholes option-pricing model as on the date of the allotment. These warrants are classified to be equity instruments and accounted for on the same basis. On September 12, 2022, these outstanding warrants were lapsed unexercised. Consequently, the amount originally credited to equity remains within equity. (Refer to Note 30) Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Warrants give the holder the right to purchase ordinary shares from the Company at a specific price within a certain time frame. The details of the warrants issued is as follows: Schedule of Detailed information of Warrants issued Number of shares Date of issue Exercise price Expiration Date Macquarie Corporate Holdings Pty Limited - Ordinary shares* 46,458 24-Jul-15 INR 2,040.90 26.90 ) 24-Jul-23 Innoven Capital - Ordinary shares 154,000 12-Sep-17 INR 910.44 12 ) 12-Sep-22 * On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194-for-one share split of its ordinary shares as well as a 5.4242194-for-one adjustment with respect to the number of ordinary shares underlying its share

Other current liabilities

Other current liabilities	12 Months Ended
	Mar. 31, 2024
Other Current Liabilities
Other current liabilities	37. Other current liabilities Schedule of other current liabilities March 31, 2023 2024 Advance from customers 525,638 622,178 Statutory liabilities 41,239 68,323 Other liabilities 100,152 52,565 Total 667,029 743,066 Advances from customers primarily consist of amounts for future bookings of Airline tickets, Hotel bookings, Packages and freight forwarding services.

Commitment and contingencies

Commitment and contingencies	12 Months Ended
	Mar. 31, 2024
Commitment And Contingencies
Commitment and contingencies	38. Commitment and contingencies a) Capital and other commitments: Contractual commitments for revenue expenditure* pending execution were INR Nil 108,450 *Includes Advertisement and Debenture agreement with BCCL ● Contractual commitments for capital expenditure pending execution were INR 10,818 as at March 31, 2024 (INR Nil as at March 31, 2023). Contractual commitments for capital expenditure are relating to acquisition of computer software and websites, office equipment, furniture and fixtures. b) Contingent liabilities i) Claims not recognised as liability were INR 114,410 85,672 These represents claim made by the customers due to service related issues, which are contested by the Company and are pending in various district consumer redressal forums in India. The management does not expect these claims to succeed and, accordingly, no provision has been recognised in the consolidated financial statements. ii) INR 311,889 315,525 iii) INR 286,860 1,268 c) Lease commitment -Group as lessee As lessee, the Group’s obligation arising from non-cancellable leases are mainly related to lease arrangements for real estate. There were no During the year ended March 31, 2024, INR 3,646 1,832 2,330 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Financial risk management, obje

Financial risk management, objective and policies	12 Months Ended
	Mar. 31, 2024
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Financial risk management, objective and policies	39. Financial risk management, objective and policies The Group’s activities are exposed to variety of financial risk: credit risk, liquidity risk and foreign currency risk. The Group’s senior management oversees the management of these risks. The Group’s senior management ensures that the Group’s financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Group’s policies and risk objectives. The Group reviews and agrees on policies for managing each of these risks which are summarized below: a) Credit risk Credit risk is the risk that a counter party will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables), including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. The carrying amount of the financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was: Schedule of credit risk exposure by type 2023 2024 March 31, 2023 2024 Trade and other receivables 3,061,209 4,637,243 Other financial assets 706,236 2,916,793 Cash and cash equivalents (except cash in hand) 503,476 1,741,878 Total 4,270,921 9,295,914 Trade receivables Customer credit risk is managed by each business unit subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. The age of Trade and other receivables at the reporting date was: Schedule of age of trade and other receivables March 31, March 31, 2023 Impairment 2024 Impairment 0 - 30 days 1,565,505 - 2,546,036 5,092 31 - 90 days 1,047,928 - 922,095 1,844 91 - 180 days 247,967 16,771 526,338 1,053 More than 180 days 653,429 435,275 1,057,918 407,155 Total 3,514,829 452,046 5,052,387 415,144 The movement in the allowance for doubtful debts in respect of trade and other receivables during the year was as follows: Schedule of allowance for doubtful debts in trade and other receivables As at March 31 2023 2024 Balance at the beginning of the year 294,325 452,046 Provisions accrued during the year 158,092 (30,964 ) Amount written off during the year - (5,938 ) Provision moved to allowance for doubtful other financial assets (refer note 27) (429 ) - Effect of movement in Exchange rate 58 - Balance at the end of the year 452,046 415,144 Allowances for doubtful debts mainly represent amounts due from airlines, hotels and customers. Based on historical experience, the Group believes that no impairment allowance is necessary, except for as disclosed in Note 26, in respect of trade receivables. b) Liquidity risk Due to the dynamic nature of the underlying businesses, the consolidated entity aims to maintain flexibility in funding by keeping committed credit lines available. The Group manages liquidity by maintaining adequate cash reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and financial liabilities. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The following tables set forth Company’s financial liabilities based on expected and undiscounted amounts as at March 31, 2023 and 2024. Schedule of financial liabilities by type As at March 31, 2023 Carrying Amount Contractual Cash Flows * Within 1 year 1 -5 Years More than 5 years Vehicle loan 23,875 29,287 6,894 22,393 - Lease liabilities 251,228 349,377 79,832 240,906 28,639 Trade and other payables 2,176,353 2,176,353 2,176,353 - - Factoring 1,089,699 1,089,699 1,089,699 - - Non Convertible Debenture 417,178 417,178 417,178 - - Unsecured loan 821,900 912,309 912,309 - - Other financial liabilities 417,014 417,014 417,014 - - Total 5,197,247 5,391,217 5,099,279 263,299 28,639 As at March 31, 2024 Carrying Amount Contractual Cash Flows * Within 1 year 1 -5 Years More than 5 years Vehicle loan 33,393 40,172 12,385 27,787 - Lease liabilities 215,742 284,724 77,715 207,009 - Trade and other payables 2,608,087 2,608,087 2,608,087 - - Factoring 405,901 405,901 405,901 - - Non Convertible Debenture 198,897 225,302 128,881 96,421 - Other financial liabilities 418,969 418,969 418,969 - - Total 3,880,989 3,983,155 3,651,938 331,217 - * Represents Undiscounted cash flows of interest and principal Based on the past performance and current expectations, the Group believes that the cash and cash equivalent and cash generated from operations will satisfy the working capital needs, funding of operational losses, capital expenditure, commitments and other liquidity requirements associated with its existing operations through at least the next 12 months. In addition, there are no transactions, arrangements and other relationships with any other person that are reasonably likely to materially affect or the availability of the requirement of capital resources. c) Foreign currency risk Foreign currency Risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of the changes in foreign exchange rates. The Group operates through subsidiaries in India, Singapore and United States. The functional currency of these subsidiaries is the local currency in the respective countries and accordingly there are no related significant foreign currency exposures. The Company currently does not have any hedging agreements or similar arrangements with any counter-party to cover its exposure to any fluctuations in foreign exchange rates. The Group’s exposure to the risk of changes in foreign exchange rates relates primarily to the Group’s operating transactions which are denominated in currency other than subsidiary’s functional currency (foreign currency denominated receivables and payables). Foreign currency sensitivity The following tables demonstrate the sensitivity to a reasonably possible change in exchange rates. Any change in the exchange rate of USD, Euro, GBP and SGD against currencies other than INR is not expected to have significant impact on the Group’s profit or loss. Accordingly, a 5% appreciation/depreciation of the USD, Euro, GBP and SGD currency as indicated below, against the INR would have decreased/increased the loss/gain by the amount shown below; this analysis is based on foreign currency exchange rate variances that the Group considered to be reasonably possible at the end of reporting period. The analysis assumes that all other variables remain constant. Summary of foreign currency sensitivity March 31, 2023 2024 5 3,957 7,053 5 1,670 1,370 5 997 1,599 5 (194 ) (225 ) Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Capital management

Capital management	12 Months Ended
	Mar. 31, 2024
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital management	40. Capital management For the purpose of the Group’s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Group’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise the shareholder’s value. In order to achieve this overall objective, the Group’s capital management, amongst other things, aims to ensure that it meets financial covenants attached to its interest-bearing loans and borrowings that form part of its capital structure requirements. Breaches in the financial covenants would permit the bank to immediately call interest-bearing loans and borrowings. There have been no breaches of the financial covenants of any interest-bearing loans and borrowing in the current period. During the financial year ended March 31, 2023, there was a breach of compliance with some of the debt covenants of the certain financing arrangement with the bank. Company’s subsidiaries’ factoring debt facility contains certain financial covenants relating to unencumbered cash and cash equivalents to be equal to 12 months trailing cash burn, positive net worth and total operating liabilities should not exceed twice tangible net worth. At March 31, 2023 there was a non-compliance in relation to one of the debt covenants, i.e. “total operating liabilities should not exceed twice tangible net worth”. By virtue of cross default provisions in other debt facilities which includes Non Convertible Debentures from Blacksoil and NP1 Capital, Unsecured loan from Mak Capital Fund, LP, Factoring facilities from IDFC First bank and Federal Bank availed by the Company and its subsidiaries, these facilities became payable on demand Refer to note 32. The Company’s subsidiaries secured a waiver from the lender in this respect subsequent to March 31, 2023 on May 17, 2023. Since the waivers in relation to the non-compliance of the debt covenants were received subsequent to end of reporting period, the debt facilities amounting to INR 219.1 The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the years ended March 31, 2024 and March 31, 2023. Summary of debt ratio information 2023 2024 March 31, 2023 2024 Borrowings (Note 32) 2,352,652 638,192 Less: cash and cash equivalents (Note 28) (503,601 ) (1,741,950 ) Net debt 1,849,051 (1,103,758 ) Share warrants (Note 36) - - Equity 707,695 5,298,966 Total Equity 707,695 5,298,966 Gearing ratio (Net debt / total equity + net debt) 72.32 % (26.31 )% Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Related party disclosures

Related party disclosures	12 Months Ended
	Mar. 31, 2024
Related Party Disclosures
Related party disclosures	41. Related party disclosures Related parties and nature of related party relationship where transactions have taken place: Nature of relationship Name of related party Key Management Personnel Mr. Dhruv Shringi Co-founder, CEO and Director Mr. Anuj Kumar Sethi (appointed from October 18, 2019 till November 15, 2022) Principal Accounting Officer Mr. Rohan Mittal (appointed from September 08, 2022) Chief Financial Officer Mr. Murlidhara Laxmikantha Kadaba Non-executive Director Mr. Sanjay Arora (resigned from the Board effective April 30, 2021) Non-executive Director Mr. Sean Agarwal (resigned from the Board effective January 18, 2022) Non-executive Director Ms. Neelam Dhawan Non-executive Director Mr. Roshan Mendis (appointed from January 17, 2022) Non-executive Director Mr. Stephen Schifrin (appointed from May 1, 2021) Non-executive Director Mr. Michael Kaufman (appointed from July 17, 2022) Non-executive Director Entities having significant influence MAK Capital Fund, LP Group Companies of entities having significant influence Terrapin Partners, LLC Joint Venture Company Adventure and Nature Network Private Limited Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) During the year, the Group entered into the following transactions and balances, in the ordinary course of business on an arm’s length basis, with related parties: Summary of arm’s length transactions with related parties March 31, Transactions during the year 2022 2023 2024 Group Companies of entities having significant influence Entities having significant influence Loan taken - 821,900 - Loan repaid - - 821,900 Interest cost - 42,838 42,712 Bank charges - 47,765 - Joint venture company Recovery of expenses 824 102 594 Loan given 2,500 1000 6,300 Interest income 4,240 - 460 March 31, Balances as at (net of allowances) 2023 2024 Joint venture company Trade receivable */** 530 530 Other financial assets** - - Advances - 6,300 Entities having significant influence Unsecured loan from third party investor (refer to note 32) 821,900 - Interest accrued 43,842 - * Trade receivables includes advance given against the future bookings amounting INR 530 530 Nil Nil 530 530 ** Provision for impairment on loans to joint venture is INR Nil 1,000 73,719 73,719 Nil Nil Outstanding balances at the year-end are unsecured and interest free. There have been no guarantees provided or received for any related party receivables or payables. Compensation of key management personnel of the Group Schedule of key management compensation 2022 2023 2024 March 31, 2022 2023 2024 Short-term employee benefits 35,019 44,749 49,436 Contributions to defined contribution plans 340 618 691 Profit linked bonus - 6,765 - Directors Sitting fee’s 10,516 14,345 14,237 Share based payment 157,715 114,632 181,294 Total compensation paid to key management personnel 203,590 181,109 245,658 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. The amount disclosed in the table are the amounts recognized as an expense during the reporting period related to key management personnel. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)

Leases

Leases	12 Months Ended
	Mar. 31, 2024
Leases
Leases	42. Leases The Group has lease contracts for various items of buildings and other equipment used in its operations. Leases of buildings generally have lease terms between 2 9 3 The Group also has certain leases of buildings with lease terms of 12 months or less. The Group applies the ‘short term leases’ recognition exemptions for these leases. Set out below are the carrying amounts of right-of-use assets recognized and the movement during the period; Summary of the movements in the carrying value of right of use assets Buildings Others Total Balance as of April 1, 2022 229,710 - 229,710 Additions 21,626 11,773 33,399 Deletions (5,705 ) - (5,705 ) Depreciation (Refer note 13) (55,743 ) (906 ) (56,649 ) Effects of movements in foreign exchange rates 5 - 5 Balance as of March 31, 2023 189,893 10,867 200,760 Additions - 13,548 13,548 Deletions - - - Depreciation (Refer note 13) (49,923 ) (4,347 ) (54,271 ) Effects of movements in foreign exchange rates - - - Balance as of March 31, 2024 139,969 20,068 160,037 The following are the amounts recognised in profit or loss: Schedule of amounts recognised in profit or loss 2023 2024 March 31, 2023 2024 Depreciation expense of right-of-use asset (Refer note 13) 56,649 54,271 Interest expense on lease liabilities (Refer note 16) 35,992 32,267 Expense relating to short-term leases (Refer note 12) 1,832 3,646 Total amount recognised in profit or loss 94,473 90,184 The following is the break-up of current and non-current lease liabilities as of March 31, 2023 and March 31, 2024: Schedule of lease liabilities by classification 2023 2024 March 31, 2023 2024 Current lease liabilities 47,835 51,324 Non-current lease liabilities 203,393 164,418 Total 251,228 215,742 The following is the movement in lease liabilities during the year ended March 31, 2023 and March 31, 2024: Schedule of carrying amounts of lease liabilities and the movements during the period 2023 2024 March 31, 2023 2024 Balance as of April 1 269,659 251,228 Additions 33,395 13,049 Finance cost accrued during the period (Refer note 16) 35,992 32,267 Deletions (9,956 ) - Payment of lease liabilities (77,864 ) (80,803 ) Effects of movements in foreign exchange rates 2 - Balance as of March 31 251,228 215,741 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2023 and March 31, 2024 on an undiscounted basis: Schedule of contractual maturities of lease liabilities March 31, 2023 2024 Less than one year 79,832 77,715 One to five years 240,906 207,009 More than five years 28,639 - Total 349,377 284,724

Listing and related expenses

Listing and related expenses	12 Months Ended
	Mar. 31, 2024
Listing And Related Expenses
Listing and related expenses	43. Listing and related expenses During the year, one of our subsidiary, Yatra India has completed its initial public offer (IPO) of 54,577,465 1 142 42,394,366 12,183,099 11,751,729 431,360 Cash consideration received for sale of INR 61,253 3,285 Incremental costs directly attributable to a probable future equity transaction related to Indian IPO that otherwise would have been avoided are treated as transaction costs and are recognised as a prepayment and other assets, if completion of future equity transaction is probable. These costs recognised as a prepayment and other assets, net of recovery from the selling shareholder, are recognised in equity on the completion of IPO. The remaining costs, when incurred, are recognised immediately in profit or loss under head listing and related expenses. Total cumulative expense incurred till March 31, 2024 is INR 412,407 108,956 ● incremental costs directly attributable to equity transaction of INR 281,885 29,546 ● the remaining cost incurred of INR 54,238 23,591 55,818

Subsequent event

Subsequent event	12 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
Subsequent event	44. Subsequent event Acquisition of additional stake in Adventure and Nature Network Private Limited Yatra India, pursuant to Share Purchase Agreement executed on June 19, 2024, has acquired additional 49% of the issued and paid-up equity share capital (on fully diluted basis) of Adventure and Nature Network Pvt. Ltd. (ANN) (a Joint Venture Entity of the Group prior to acquisition of addition stake) from Snow Leopard Adventures Private Limited i.e. Joint Venture Partner for a cash consideration of INR 9,805 SIGNATURES The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report on its behalf. Date: July 31, 2024 YATRA ONLINE, INC. By: /s/ DHRUV SHRINGI Name: Dhruv Shringi Title: Chief Executive Officer

Material accounting policies (P

Material accounting policies (Policies)	12 Months Ended
	Mar. 31, 2024
Material Accounting Policies
Basis of preparation	2.1 Basis of preparation The consolidated financial statements for March 31, 2024 have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The Group has prepared the consolidated financial statements on the basis that it will continue to operate as a going concern. The consolidated financial statements are prepared on historical cost basis, except for financial instruments that have been measured at fair value (refer accounting policy regarding financial instruments) . The Accounting policies have been consistently applied by the Group for all the periods presented in these consolidated financial statements, except in relation to the new standards adopted on April 1, 2023 (Refer Note 2.2). The consolidated financial statements of the Company for the year ended March 31, 2024 were authorized for issuance by the Parent Company’s board of directors on July 31, 2024. All amounts have been rounded to the nearest thousand, unless otherwise indicated.
New standards, interpretations and amendments adopted by the Group	2.2 New standards, interpretations and amendments adopted by the Group The Group applied for the first-time certain standards and amendments, which are effective for annual periods beginning on or after April 1, 2023. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Disclosure of Accounting Policies – Amendments to IAS 1 and IFRS Practice Statement 2 In February 2021, the IASB issued amendments to IAS 1 and IFRS Practice Statement 2, “Making Materiality Judgments”. The amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their ‘significant’ accounting policies with a requirement to disclose their ‘material’ accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The Company adopted the amendments to IAS 1 effective as of April 1, 2023. The amendments did not result in any changes in the accounting policies themselves, nor they had any impact on recognition, measurement or presentation of any items in these consolidated financial statements. However, they impacted the accounting policy information disclosed in note 2 of these consolidated financial statements. Definition of Accounting Estimates - Amendments to IAS 8 In February 2021, the IASB issued amendments to IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”, in which it introduced a new definition of ‘accounting estimates’. The amendments to IAS 8 clarify the distinction between changes in accounting estimates, changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. These amendments had no impact in these consolidated financial statements. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Amendments to IAS 12 In May 2021, the IASB issued amendments to IAS 12 “Income Taxes”, which narrowed the scope of the initial recognition exception under IAS 12, so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences such as leases and decommissioning liabilities. These amendments had no impact in these consolidated financial statements. International Tax Reform—Pillar Two Model Rules – Amendments to IAS 12 In May 2023, the IASB issued “International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)”, which amended IAS 12, “Income Taxes” to include affects arising from tax law enacted or substantively enacted to implement the Pillar Two model rules published by the Organization for Economic Co-operation and Development (“OECD”). The amendments give companies temporary relief from accounting for deferred tax impacts arising from the OECD international tax reform. The amendments to IAS 12 introduced include: ● A mandatory temporary exception to the recognition and disclosure of deferred tax impacts arising from the jurisdictional implementation of the Pillar Two model rules; and ● Disclosure requirements for affected entities to help users of the consolidated financial statements better understand an entity’s exposure to Pillar Two income taxes arising from that legislation. The mandatory temporary exception – the use of which is required to be disclosed – applies immediately. The remaining disclosure requirements apply for annual reporting periods beginning on or after January 1, 2023. These amendments had no impact in these consolidated financial statements
Basis of consolidation	2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Parent Company and its subsidiaries as disclosed in Note 6. A subsidiary is an entity controlled by the Group. 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. Subsidiaries are consolidated from the date on which the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. The financial statements of all subsidiaries are prepared for the same reporting period as that of the Company for consolidation purposes. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies and accounting period in line with those used by the Group. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Non-controlling interest is the equity in a subsidiary not attributable, directly or indirectly, to a parent. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the business combination and the non-controlling interests’ share of changes in equity since that date. Profit or loss and each component of other comprehensive income/ loss (OCI) are attributed to the equity holders of the parent of the Group and to the Non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When the proportion of the equity held by the non-controlling interest in a subsidiary changes, without loss of control, the Group adjusts the carrying amount of the controlling and non-controlling interests to reflect changes in their relative interests in the subsidiary. For this purpose, non-controlling interest is measured at proportionate share of the carrying amount of the net assets, including goodwill, if any, of the respective subsidiary. The Group recognises directly in the NCI Reserve any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, and attribute it to the owners of the parent. Any transaction costs incurred in connection for sale of non-controlling interest in a subsidiary without loss of control, are deducted from equity and allocated to non-controlling interest. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.
Foreign currencies	2.4 Foreign currencies The Group’s presentation currency is Indian national rupee (INR) as business activities of the Group are primarily located in India and carried through subsidiaries whose functional currency is INR. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. The Parent Company’s functional currency is United States dollar (USD). The Group’s operations are conducted through the subsidiaries and equity accounted investee where the local currency is generally the functional currency. The financial statements of entities, whose functional currency is other than INR, are translated from their respective functional currencies into INR. Group companies On consolidation, the assets and liabilities of foreign operations are translated into presentation currency at the rate of exchange prevailing at the reporting date and their statement of profit or loss and other comprehensive loss are translated at average exchange rates prevailing during the year ended March 31, 2024, March 31, 2023 and March 31, 2022, except for transactions where there is a significant difference in the average exchange rate and exchange rate on the date of transaction, in which cases, the transactions are reported using rate of that date. The exchange differences arising on translation for consolidation are recognized in OCI and accumulated in equity under the head Foreign currency translation reserve. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is recognized in profit or loss. Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Differences arising on settlement or translation of monetary items are recognized in profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Convenience translation The consolidated financial statements are stated in thousands of INR. However, solely for the convenience of the readers, the consolidated statement of financial position as at March 31, 2024, the consolidated statement of profit or loss and other comprehensive loss for the year ended March 31, 2024 and consolidated statement of cash flows for year ended March 31, 2024 were converted into USD at the exchange rate of 84.34 2.5 Summary of material accounting policies
Current versus non-current classification	Current versus non-current classification The Group segregates assets and liabilities into current and non-current categories for presentation in the statement of financial position after considering its normal operating cycle and other criteria set out in IAS 1, “Presentation of financial statements”. For this purpose, current assets and liabilities include current portion of non-current assets and liabilities respectively. Deferred tax assets and liabilities are always classified as non-current. The operating cycle is the time between the acquisition of assets for processing and their realization / settlement in cash and cash equivalents. The Group has identified period upto twelve months as its operating cycle for classification of their current assets and liabilities.
Joint ventures	Joint ventures A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in the joint venture is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Group’s share of net assets of the joint venture since the acquisition date. The profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in OCI of those investees is presented as part of the Group’s OCI. In addition, when there has been a change recognized directly in the equity of the joint venture, the Group recognizes its share of any changes, when applicable, in the statement of changes in equity. Unrealized gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The financial statements of the joint venture are prepared for the same reporting period as that of the Group. At each reporting date, the Group determines whether there is objective evidence that the investment in the joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognizes the loss as ‘Share of loss of a joint venture’ in profit or loss. When the Group’s share of losses of a joint venture exceeds the Group’s interest in that joint venture (which includes any long-term interests that, in substance, form part of the Group’s net investment in the joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture. At each reporting date, Group true-up its obligation to contribute towards the share of cumulative loss of the Joint venture, and reversal, if any, arising is recognised as the gain under ‘Share of loss of a joint venture’ in profit or loss.
Business combinations and goodwill	Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred measured at acquisition date fair value. Identifiable assets and liabilities of acquirer are separately measured at fair value. Acquisition-related costs are expensed as incurred in profit or loss. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for Non-controlling Interest over the fair value of the identifiable net assets acquired and liabilities assumed. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s Cash Generating Units (CGUs) or group of CGUs (refer to Note 20) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss and recognized in statement of profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)
Revenue from contracts with customers	Revenue from contracts with customers We recognize revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. When we act as an agent in the transaction under IFRS 15, we recognize revenue only for our commission on the arrangement. The Group has concluded that it is acting as agent in case of sale of airline tickets, hotel bookings, sale of rail and bus tickets 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 and as principal in case of sale of holiday packages since the group controls the services before such services are transferred to the traveler. The Group provides travel products and services to leisure customers (B2C-Business to Consumer), corporate travelers (B2E-Business to Enterprise) and B2B2C (Business to Business to Consumer) travel agents in India and abroad. The revenue from rendering these services is recognized in profit or loss once the services are rendered. This is generally the case 1) on issuance of ticket in case of sale of airline tickets 2) on date of hotel booking and 3) on the date of completion of outbound and inbound tours and packages. The application of our revenue recognition policies and a description of our principal activities, organized by segment, from which we generate our revenue, are presented below. Air Ticketing We receive commissions or service fees from the travel supplier/bank and/or travelling customer. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis. Revenue from service fee is recognized on earned basis. Performance obligation in this regard is satisfied on issuance of airline ticket to the traveler. We record a allowance for cancellations at the time of the transaction based on historical experience and restrict revenue recognition only to the extent that it is highly probable that a significant reversal of revenue will not occur in future periods. We receive upfront fee from Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on their website or other distribution channels to travel agents for using their system. The upfront fees is recognised as revenue for actual airline tickets sold over the total number of airline tickets to be sold over the term of the agreement, in both cases using such GDS platforms, and the balance amount is recognized as deferred revenue. We earn incentives from airlines if specific targets are achieved over a period of time. Such incentives are treated as variable consideration and the Group estimates the amount of consideration to which it will be entitled in exchange for services at the contract inception date and at each reporting date using either the most likely amount method or the expected value method, depending on which method the Group expects to better predict the amount of consideration to which it will be entitled. The most likely amount is used for those contracts with a single volume threshold, while the expected value method is used for those with more than one volume threshold. The Group includes estimated variable consideration in the transaction price only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The disclosures of significant estimates and assumptions relating to the estimation of variable consideration are provided in Note 8. Hotels and Packages Revenue from hotel reservation is recognized as an agent on a net commission earned basis. Revenue from service fee from customer is recognized on earned basis. The performance obligation is satisfied on the date of hotel booking. We record an allowance for cancellations at the time of booking on this revenue based on historical experience and restrict revenue recognition only to the extent that it is highly probable that a significant reversal of revenue will not occur in future periods. Revenue from packages are accounted for on a gross basis as the Group controls the services before such services are transferred to the traveler and is determined to be the primary obligor in the arrangement. The Group recognises revenue from such packages on the date of completion of outbound and inbound tours and packages. Cost of delivering such services includes cost of hotels, airlines and package services and is disclosed as service cost. Other Services Revenue from other services primarily comprises of revenue from sale of rail and bus tickets and revenue from freight forwarding services. Revenue from the sale of rail and bus tickets is recognized as an agent on a net commission earned basis on the date of booking of ticket, net of allowance for cancellations at the time of the transaction based on historical experience. Revenue related to freight forwarding services is recognized at the time of departure of the cargo at the origin in case of exports and in case of Imports, revenue is recognized on the basis of arrival dates. We act as an agent; accordingly, we recognize revenue only for our commission on the arrangement. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Others Revenue from other, primarily comprising advertising revenue and fees for facilitating website access to travel insurance companies are being recognized as the services are being performed as per the terms of the agreements with respective suppliers. Revenue is recognized net of allowances for cancellations, refunds during the period and taxes. The Group provides loyalty programs under which participating customers earn loyalty points on current transactions that can be redeemed for future qualifying transactions. Under its customer loyalty programs, the Group allocates a portion of the consideration received to loyalty points that are redeemable against any future purchases of the Group’s services. This allocation is based on the relative stand-alone selling prices. The amount allocated to the loyalty program is deferred, and is recognised as revenue when loyalty points are redeemed or the likelihood of the customer redeeming the loyalty point become remote. The Group incurs certain marketing and sales promotion expenses which get reduced from revenue. This includes the cost for upfront cash incentives to the end users and loyalty programs as incurred for customer inducement and acquisition for promoting transactions across various booking platforms.
Contract balances	Contract balances Contract assets A contract asset is recognised for the right to consideration in exchange for services transferred to the customer if receipt of such consideration is conditional on completion of further activities/ services, i.e., the Group does not have an unconditional right to receive consideration (refer to Note 8). Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer (i.e., only the passage of time is required before payment of the consideration is due) (refer to Note 26). Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers services to the customer, a contract liability is recognized when the payment is made or the payment is due (whichever is earlier). Contract liabilities, disclosed as deferred revenue, are recognized as revenue when the Group performs under the contract (refer to Note 8).
Marketing and sales promotion expenses	Marketing and sales promotion expenses Marketing and sales promotion expenses primarily comprise of online, television, radio and print media advertisement costs as well as event driven promotion cost for the Group’s products and services. Such costs are the amounts paid to or accrued towards advertising agencies or direct service providers for advertising on websites, television, print formats, search engine marketing and any other media. Advertising and business promotion costs are recognized when incurred. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)
Finance income and costs	Finance income and costs Finance income comprises interest income on term deposits. Interest income is recognized as it accrues in profit or loss,using the effective interest rate method (EIR). Finance cost comprises interest expense on borrowings, interest expense on lease liability and unwinding of other financial liabilities. Interest expense is recognized in profit or loss using EIR.
Taxes	Taxes Current tax Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the Group operates and generate taxable income. Current income tax relating to items recognized outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses, except: ● When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, (i) affects neither the accounting profit nor taxable profit or loss and (ii) and does not give rise to equal taxable and deductible temporary differences. ● In respect of deductible temporary differences associated with investments in subsidiaries and interests in joint arrangements, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities are recognised for all taxable temporary differences, except: ● When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, (i) affects neither the accounting profit nor taxable profit or loss and (ii) and does not give rise to equal taxable and deductible temporary differences. ● In respect of taxable temporary differences associated with investments in subsidiaries and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Deferred tax items are recognized, in correlation to the underlying transaction either in other comprehensive income/loss or directly in equity. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxation authority Minimum Alternative Tax Minimum alternate tax (MAT) paid in a year is charged to the statement of profit and loss as current tax for the year. The deferred tax asset is recognised for MAT credit available only to the extent that it is probable that the concerned company will pay normal income tax during the specified period, i.e., the period for which MAT credit is allowed to be carried forward, and MAT Credit asset can be recovered. In the year in which the company recognizes MAT credit as an asset, it is created by way of credit to the statement of profit and loss and shown as part of deferred tax asset. The company reviews the “MAT credit entitlement” asset at each reporting date and writes down the asset to the extent that it is no longer probable that it will pay normal tax during the specified period.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. All repair and maintenance costs are recognized in profit or loss as incurred. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss when the asset is derecognized. Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles 3 7 Leasehold improvements are amortized over the lower of primary lease period or economic useful life. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.
Intangible assets	Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization (calculated on a straight-line basis over their useful lives) and accumulated impairment losses, if any. Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when the Group can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale ● Its intention to complete and its ability and intention to use or sell the asset ● How the asset will generate future economic benefits ● The availability of resources to complete the asset ● The ability to measure reliably the expenditure during development Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses, if any. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit in profit or loss. During the period of development, the asset is tested for impairment annually. Internally generated intangibles, excluding capitalized development costs, are not capitalized. Instead, the related expenditure is recognized in profit or loss in the period in which the expenditure is incurred. Intangible assets with finite life are amortized over the useful economic life on straight line basis and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset is reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets is recognized in profit or loss. Intangible assets are amortized as below: Schedule of useful lives of intangible assets Agent / Supplier relationships 2.5 10 Non-compete agreements 3.5 6.5 Trademarks 10 Intellectual property rights 3 Computer software and websites 3 10 Customer relationships 4 10
Leases	Leases The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and accumulated impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: ● Buildings 3 9 ● Others 3 5 If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer “Impairment of non-financial assets” policy. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. Refer to Note 43 for disclosures on leases.
Financial instruments	Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. (i) Financial assets Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not measured at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient are measured at the transaction price determined as per IFRS 15. Subsequent measurement Financial assets at amortized cost (debt instruments) The Group measures financial assets at amortized cost if both of the following conditions are met: ● The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows, and ● The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired The Group’s financial assets at amortized cost includes trade receivables, term deposits, security deposits and employee loans. For more information on receivables, refer to Note 26. The Group does not have material financial assets classified under other categories. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group’s consolidated statement of financial position) when: ● The rights to receive cash flows from the asset have expired Or ● The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of ownership. When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass- through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the asset, nor transferred control of the asset, the Group continues to recognise the transferred asset to the extent of its continuing involvement. In that case, the Group also recognises an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Group has retained. Impairment of financial assets The Group recognized an allowance for expected credit losses (ECLs) for all financial assets which are debts instruments and not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables and contract assets, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) ii) Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group’s financial liabilities include trade and other payables, interest-bearing borrowings including bank overdrafts and share warrants. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below: Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss include share warrants for which gain or loss is routed through profit or loss. Loans and borrowing After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. The EIR amortization is included as finance costs in profit or loss. This category applies to interest-bearing borrowings, trade and other payables. Derecognition A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in profit or loss. Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. Fair value measurement The Group measures financial instruments, at fair value such as warrants etc. at each balance sheet date. The Group also discloses fair value of financial instruments and certain other assets and liabilities in notes. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ● In the principal market for the asset or liability Or ● In the absence of a principal market, in the most advantageous market for the asset or liability The principal or the most advantageous market must be accessible by the Group. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Fair-value related disclosures for financial instruments that are measured at fair value or where fair values are disclosed, are summarised in the note no 7.
Treasury shares	Treasury shares Own equity instruments that are reacquired (treasury shares) are recognized at cost and deducted from equity. No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the Group’s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognized in the share premium.
Cash and cash equivalents	Cash and cash equivalents Cash and short-term deposits in the statement of financial position comprise cash at banks, payment gateways and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group’s cash management.
Inventories	Inventories Inventories are valued at the lower of cost and net realizable value. Cost is determined on FIFO (First in First out) basis and net realizable value is the estimated selling price in the ordinary course of business, less estimated costs necessary to make the sale. Inventories include tickets for amusement parks and attractions. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares)
Impairment of non-financial assets	Impairment of non-financial assets Assets that have an indefinite useful life and goodwill are not subject to amortization and are tested at least annually or when there are indicators that an asset may be impaired, for impairment. Assets that are subject to depreciation and amortization are reviewed for impairment, whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Such circumstances include, though are not limited to, significant or sustained decline in revenues or earnings and material adverse changes in the economic environment. Impairment test for goodwill is performed at the level of each CGU or groups of CGUs expected to benefit from acquisition-related synergies and represent the lowest level within the entity at which the goodwill is monitored for internal management purposes and which is not higher than the Group’s operating segment. An impairment loss is recognized whenever the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount. The recoverable amount of an asset is the greater of its fair value less costs to sell and value in use. To calculate value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market rates and the risks specific to the asset. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Fair value less costs to sell is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, less the costs of disposal. Impairment losses, if any, are recognized in profit or loss as a component of depreciation and amortization expense.
Provisions and contingencies	Provisions and contingencies Provisions are recognized when the Group has a present obligation (legal or constructive), as a result of a past event, that is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is presented in profit or loss. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. Contingent liabilities are recognized at their fair value only, if they were assumed as part of a business combination. Contingent assets are not recognized. However, when the realization of income is virtually certain, then the related asset is no longer a contingent asset, and is recognized as an asset. Information on contingent liabilities is disclosed in the notes to the consolidated financial statements, unless the possibility of an outflow of resources embodying economic benefits is remote.
Employment benefit plan	Employment benefit plan The Group’s post-employment benefits include defined benefits plan and defined contribution plans. The Group also provides other benefits in the form of deferred compensation and compensated absences. Under the defined benefit retirement plan, the Group provides benefit in the form of Gratuity under the Payment of Gratuity Act 1972 (India). Under the plan, a lump sum payment is made to eligible employees at retirement or termination of employment based on respective employee’s salary and years of service with the Group. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) For defined benefit retirement plans, the difference between the fair value of the plan assets and the present value of the plan liabilities is recognized as an asset or liability in the statement of financial position. Scheme liabilities are calculated using the projected unit credit method and applying the principal actuarial assumptions as at the date of statement of financial position. Plan assets are assets that are qualifying insurance policies. All expenses, excluding remeasurements of the net defined benefit liability (asset), in respect of defined benefit plans are recognized in profit or loss as incurred. Remeasurement, comprising actuarial gains and losses and the return on the plan assets (excluding amounts included in net interest on the net defined benefit liability (asset)), are recognized immediately in the statement of financial position with a corresponding debit or credit to retained earnings through OCI (Other comprehensive income) in the period in which they occurred. The remeasurements are not re-classified to profit or loss in subsequent years. The Group’s contribution to defined contribution plans are recognized in profit or loss as and when the services are rendered by employees. The Group has no further obligations under these plans beyond its periodic contributions. The employees of the Group are entitled to compensated absences. The employees can carry forward up to the specified portion of the unutilized accumulated compensated absences and utilize it in future periods or receive cash at retirement or termination of employment. The Group records an obligation for compensated absences in the period in which the employee renders the services that increases this entitlement. The Group measures the expected cost of compensated absences as the additional amount that the Group expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period. The Group recognizes accumulated compensated absences based on actuarial valuation. Any actuarial gains or losses are recognized in OCI (Other comprehensive income) in the period in which they arise. Non-accumulating compensated absences are recognized in the period in which the absences occur.
Share-based payments / Restricted stock units (RSUs)	Share-based payments / Restricted stock units (RSUs) Employees (including senior executives) of the Group receive part of their remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments (equity-settled transactions). The cost of equity-settled transactions is determined at the fair value at the date when the grant is made using Black-Scholes valuation model, further details of which are given in Note 30. That cost is recognized in employee benefits expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service conditions and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group’s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in profit or loss for a period represents the movement in cumulative expense recognized as at the beginning and end of that period. Service conditions and performance conditions, if any, are not taken into account when determining the grant date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group’s best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest because service conditions have not been met.
Earnings (loss) per share	Earnings (loss) per share The Group’s Earnings (Loss) per Share (‘EPS’) is determined based on the net profit/(loss) attributable to the shareholders’ of the parent company. Basic EPS is computed using the weighted average number of shares outstanding during the year. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Diluted EPS is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the year including, share options and warrants (using the treasury stock method for options and warrants), except where the result would be anti-dilutive. If the number of ordinary or potential ordinary shares outstanding increase as a result of a capitalization, bonus issue or share split, or decrease as a result of a reverse share split, the calculation of basic and diluted earnings per share for all periods presented is adjusted respectively, further details of which are given in Note 18.

Material accounting policies (T

Material accounting policies (Tables)	12 Months Ended
	Mar. 31, 2024
Material Accounting Policies
Schedule of useful lives of property, plant and equipment	Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles 3 7
Schedule of useful lives of intangible assets	Intangible assets are amortized as below: Schedule of useful lives of intangible assets Agent / Supplier relationships 2.5 10 Non-compete agreements 3.5 6.5 Trademarks 10 Intellectual property rights 3 Computer software and websites 3 10 Customer relationships 4 10

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Mar. 31, 2024
Segment Information
Summary of information about reportable segments	Information about Reportable Segments: Summary of information about reportable segments 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Reportable segments Air Ticketing Hotels and Packages Other Services Total Particulars March 31 March 31 March 31 March 31 2022 2023 2024 2022 2023 2024 2022 2023 2024 2022 2023 2024 Revenue as per IFRS - Rendering of services * 1,150,474 1,779,972 1,729,305 520,740 1,471,270 1,693,962 146,178 154,306 160,531 1,817,392 3,405,548 3,583,798 Customer inducement and acquisition costs 1,060,600 2,555,320 2,773,118 237,695 263,756 312,206 15,326 23,380 18,544 1,313,621 2,842,456 3,103,868 Service cost - - - (159,284 ) (669,099 ) (866,039 ) - - - (159,284 ) (669,098 ) (866,039 ) Adjusted margin 2,211,074 4,335,292 4,502,423 599,151 1,065,927 1,140,129 161,504 177,685 179,075 2,971,729 5,578,904 5,821,627 Other revenue # 171,984 421,717 606,099 Other income 158,648 152,520 102,362 Customer inducement and acquisition costs (recorded as a reduction of revenue) (1,313,621 ) (2,842,455 ) (3,103,868 ) Personnel expenses (1,021,881 ) (1,148,434 ) (1,348,215 ) Marketing and sales promotion expenses (124,147 ) (336,472 ) (459,935 ) Other operating expenses (893,313 ) (1,554,963 ) (1,579,352 ) Finance cost (100,453 ) (326,399 ) (286,998 ) Depreciation and amortization (308,153 ) (190,152 ) (197,527 ) Impairment of goodwill - - - Finance income 47,816 28,944 170,714 Share of loss of joint venture 41,616 - - Change in fair value of warrants gain 32,756 - - Listing and related expenses (55,816 ) (23,591 ) (54,238 ) Impairment of loan to joint venture (72,719 ) (1,000 ) - Loss before taxes (465,554 ) (241,380 ) (329,331 ) Tax expense (16,906 ) (46,788 ) (37,174 ) Loss for the period (482,462 ) (288,168 ) (366,505 ) * There were no inter-segment revenue during the year ended March 31, 2024, March 31, 2023 and, March 31, 2022. This amount constitutes of ‘revenue from external customer only. Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) # Other revenue primarily comprises the advertisement income from hosting advertisements on our internet web-sites, income from sale of coupons and vouchers and income from facilitating website access to travel insurance companies. The 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.
Schedule of reconciliation of reportable segments	Reconciliation of Reportable Segments Revenue to the Group’s Total Revenue: Schedule of reconciliation of reportable segments 2,022 2,023 2,024 Particulars Total March 31 2,022 2,023 2,024 Revenue as per IFRS - Rendering of services 1,817,392 3,405,548 3,583,798 Other Revenue 171,984 421,717 606,099 Total Revenue 1,989,376 3,827,265 4,189,897
Summary of non-current assets by physical location	Non-current assets are disclosed based on respective physical location of the assets Summary of non-current assets by physical location Non current assets* March 31, 2023 March 31, 2024 India 1,025,568 1,147,306 Others - - Total 1,025,566 1,147,306 * Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill.

Group information (Tables)

Group information (Tables)	12 Months Ended
	Mar. 31, 2024
Group Information
Schedule of interest in subsidiaries	Information about group subsidiaries Schedule of interest in subsidiaries % Equity interest Name Principal activities Country of incorporation March 31, 2023 March 31, 2024 THCL Travel Holding Cyprus Limited Investment Company Cyprus 100 100 Yatra USA Corp Investment Company USA 100 ** 100 ** Yatra USA, LLC Travel & Travel related services USA 100 100 Asia Consolidated DMC Pte. Ltd. Travel & Travel related services Singapore 100 100 Middle East Travel Management Company Private Limited Travel & Travel related services India 100 100 Yatra Online Limited Travel & Travel related services India 98.59 * 64.46 * Yatra Corporate Hotel Solutions Private Limited Travel & Travel related services India 98.59 # 64.46 # TSI Yatra Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra TG Stays Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra Hotel Solutions Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra for Business Private Limited Travel & Travel related services India 98.59 # 64.46 # Travel.Co.In Private Limited Travel & Travel related services India 98.59 # 64.46 # Yatra Online Freight Services Private Limited Freight forwarding services India 98.59 # 64.46 # Yatra Middle East L.L.C-FZ Computer programming, consultancy and related activities, arranging and assembling tours and forwarding of freight United Arab Emirates 98.59 #/*** 64.46 #/*** * Remaining shares of 35.54 1.41 ** Includes 18.63 18.63 39,062 167,161 *** On February 9, 2023, Yatra Middle East L.L.C.-FZ was incorporated in Dubai, United Arab Emirates with principal activity of Computer programming, consultancy and related activities, arranging and assembling tours and forwarding of freight. Yatra Online, Inc. (the “Company”), through its subsidiary, Yatra Online Limited holds all of the outstanding shares of Yatra Middle East L.L.C.-FZ. # Remaining shares of 35.54 1.41
Schedule of noncontrolling interests consolidated financial information	Details of subsidiaries that have material non-controlling interests The non-controlling interests that are material to the Group primarily relates to Yatra Online Limited (Indian subsidiary The table below shows summarised consolidated financial information of Yatra Online Limited, before inter-company eliminations (i) Consolidated statement of financial position Schedule of noncontrolling interests consolidated financial information 2023 2024 2024 As at March 31 2023 2024 2024 (INR) (INR) (USD) Non-current assets 12,86,936 15,26,239 18,313 Current assets 53,66,462 1,05,38,735 1,26,455 Non-current liabilities 2,70,563 3,39,769 4,077 Current liabilities 48,54,353 44,54,016 53,444 Total equity 1,528,482 7,271,189 87,247 Attributable to: Non-controlling interests 11,624 2,371,802 28,459 Equity attributable to equity holders of the parent 1,17,66,689 4,899,387 58,788 (ii) Consolidated statement of profit or loss and other comprehensive income 2023 2024 2024 For the year ended March 31 2023 2024 2024 (INR) (INR) (USD) Revenue 3,801,597 4,186,676 50,236 Other income 144,954 102,294 1,227 Expenses (3,595,026 ) (4,195,487 ) (50,341 ) Finance income 28,760 157,132 1,885 Finance cost (234,097 ) (245,957 ) (2,951 ) Listing and related expenses (23,591 ) (54,238 ) (651 ) Tax expense (45,697 ) (32,514 ) (390 ) Loss for the year 76,898 (82,094 ) (985 ) Other comprehensive income for the year, net of tax (10,458 ) 5,958 (72 ) Total comprehensive income / (loss) for the year, net of tax 66,440 (88,052 ) (1,057 ) Loss for the year attributable to: Non-controlling interests 1,084 (29,175 ) (350 ) Equity holders of the parent 75,814 (52,918 ) (635 ) Total comprehensive income / (loss) attributable to: Non-controlling interests 937 (31,293 ) (375 ) Equity holders of the parent 65,503 (56,759 ) (681 ) Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) (iii) Consolidated statement of cash flows 2023 2024 2024 For the year ended March 31 2023 2024 2024 (INR) (INR) (USD) Net cash used in operating activities (1,530,819 ) (1,424,478 ) (17,092 ) Net cash used in investing activities (166,655 ) (2,337,311 ) (28,046 ) Net cash generated from financing activities 1,384,190 4,663,085 55,953 Net increase in cash and cash equivalents (3,13,284 ) 9,01,296 10,815 D) Change in interest without loss of control Pursuant to Indian IPO of Yatra Online Limited (“Indian subsidiary”), non-controlling interest share has increased from 1.41 35.54 For the year ended March 31, 2024 Cash consideration received from non-controlling shareholders * 7,688,896 Less: Proportionate interest of non-controlling shareholder in net asset of Indian subsidiary 2,656,614 Difference recognised in Non-controlling interest reserve within equity 5,032,282 * disclosed as “Change in noncontrolling interest” under financing activities in Consolidated Statement of Cash flow. Additional NCI measurement on the date of change in interest: Proportionate interest of non-controlling shareholder in net asset of Indian subsidiary 2,656,614 Less: Transaction costs attributed to NCI 278,757 Amount recognised as NCI 2,377,857

Fair value measurement (Tables)

Fair value measurement (Tables)	12 Months Ended
	Mar. 31, 2024
Fair Value Measurement
Summary of comparison by class of carrying amount and fair value of the group's financial instruments	Summary of comparison by class of carrying amount and fair value of the group's financial instruments Carrying value Fair value As at As at As at As at 2023 2024 2023 2024 Financial assets Assets carried at amortized cost Trade and other receivables 2,870,612 4,637,243 2,870,612 4,637,243 Cash and cash equivalents 503,601 1,741,950 503,601 1,741,950 Term deposits 587,375 2,757,824 587,375 2,757,824 Other financial assets 122,312 167,297 122,312 167,297 Total 4,083,900 9,304,314 4,083,900 9,304,314 Financial liabilities Liabilities carried at amortized cost Trade and other payables 2,176,353 2,608,087 2,176,353 2,608,087 Borrowings 2,396,494 638,192 2,396,494 638,192 Other liabilities 417,014 418,969 417,014 418,969 Total 4,989,861 3,665,248 4,989,861 3,665,248
Schedule of financial instruments by fair value hierarchy	Schedule of financial instruments by fair value hierarchy March 31, 2023 Carrying value Level 1 Level 2 Level 3 Total Assets carried at amortized cost and for which fair value is disclosed Term deposits 587,375 - 587,375 - 587,375 Other financial assets 122,312 - 122,312 - 122,312 Total assets 709,687 - 709,687 - 709,687 Liabilities carried at amortized cost and for which fair value is disclosed Borrowings 2,396,493 - 2,396,493 - 2,396,493 Other liabilities 417,014 - 417,014 - 417,014 Total Liabilities 2,813,507 - 2,813,507 - 2,813,507 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) March 31, 2024 Carrying value Level 1 Level 2 Level 3 Total Assets carried at amortized cost and for which fair value is disclosed Term deposits 2,757,824 - 2,757,824 - 2,757,824 Other financial assets 167,297 - 167,297 - 167,297 Total assets 2,925,121 - 2,925,121 - 2,925,121 Liabilities carried at amortized cost and for which fair value is disclosed Borrowings 640,160 - 640,160 - 640,160 Other liabilities 418,969 - 418,969 - 418,969 Total Liabilities 1,059,129 - 1,059,129 - 1,059,129
Schedule of valuation techniques and significant unobservable inputs	The following tables show the valuation techniques used in measuring fair values at March 31, 2023 and March 31, 2024 as well as the inputs used. Schedule of valuation techniques and significant unobservable inputs Type Valuation technique Inputs used Financial Instruments for which fair value is disclosed: Borrowings Discounted cash flows Prevailing interest rate in market, future payouts. Term deposits Discounted cash flows Prevailing interest rate to discount future cash flows Other financial assets Discounted cash flows Prevailing interest rate to discount future cash flows Other liabilities Discounted cash flows Prevailing interest rate to discount future cash flows

Rendering of services (Tables)

Rendering of services (Tables)	12 Months Ended
	Mar. 31, 2024
Rendering Of Services
Schedule of revenue by product type and customer type	Revenue by Product types Schedule of revenue by product type and customer type 2022 2023 2024 March 31, 2022 2023 2024 Air Ticketing 1,150,474 1,779,972 1,729,305 Hotels and Packages 520,740 1,471,270 1,693,962 Other Services 146,178 154,306 160,531 Rendering of services 1,817,392 3,405,548 3,583,798
Summary of contract assets	Summary of contract assets March 31, 2023 2024 Contract Assets 190,598 -
Changes in contract assets	Changes in contract assets are as follows: Changes in contract assets 2023 2024 March 31, 2023 2024 Balance at the beginning of the year 11 190,598 Revenue recognised during the year # 190,598 - Billed during the year (11 ) (190,598 ) Balance at the end of the year 190,598 - # Refer to para 8.1 – Note 1 above for details about contract assets for the year ended March 31, 2024.
Summary of contract liabilities	Summary of contract liabilities March 31, 2023 2024 Advance from customer (refer to Note 37) 525,638 622,178 Deferred revenue (refer to Note 35) 45,721 3,360 Total Contract liabilities 571,359 625,538

Other revenue (Tables)

Other revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Other Revenue
Schedule of other revenue	Schedule of other revenue 2022 2023 2024 March 31, 2022 2023 2024 Marketing revenue 171,984 421,717 606,099 Total 171,984 421,717 606,099

Other income (Tables)

Other income (Tables)	12 Months Ended
	Mar. 31, 2024
Other Income
Schedule of other income	Schedule of other income 2022 2023 2024 March 31, 2022 2023 2024 Liability no longer required to be paid 119,708 140,693 100,492 Gain on termination/rent concession of leases 35,847 1,811 - Gain on sale of property, plant and equipment (net) 1,931 3,800 705 Miscellaneous income 1,162 6,216 1,165 Total 158,648 152,520 102,362

Personnel expenses (Tables)

Personnel expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Personnel Expenses
Schedule of personnel expenses	Schedule of personnel expenses 2022 2023 2024 March 31, 2022 2023 2024 Salaries, wages and other short term employee benefits 741,639 907,523 1,020,823 Contributions to defined contribution plans 37,880 47,321 54,683 Expenses related to defined benefit plans (refer to Note 34) 13,878 11,321 10,490 Share based compensation costs (refer to Note 30) 209,557 152,054 229,260 Employee welfare expenses 18,927 30,215 32,959 Total 1,021,881 1,148,434 1,348,215

Other operating expenses (Table

Other operating expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Other Operating Expenses
Schedule of other operating expenses	Schedule of other operating expenses 2022 2023 2024 March 31, 2022 2023 2024 Commission 113,947 315,137 360,877 Communication 135,004 164,637 179,656 Legal and professional fees 179,353 301,252 346,867 Outsourcing fees 20,304 28,764 35,924 Payment gateway and other charges 256,353 397,590 511,948 Advances provision 5,326 38,860 3,891 Impairment losses/reversals on trade and other receivables 26,412 115,006 (47,588 ) Impairment losses on security deposit and other assets (refer to Note 27) - 741 - Duties and taxes 12,178 14,632 2,606 Rent (refer to Note 42) 2,330 1,832 3,646 Repairs and maintenance 31,813 44,387 48,056 Travelling and conveyance 12,705 32,126 41,200 Insurance 76,371 76,170 55,637 Corporate social responsibility (CSR) expense 1,950 - - Miscellaneous expenses 19,267 23,829 36,632 Total 893,313 1,554,963 1,579,352

Depreciation and amortization (

Depreciation and amortization (Tables)	12 Months Ended
	Mar. 31, 2024
Depreciation and amortisation expense [abstract]
Schedule of depreciation and amortization	Schedule of depreciation and amortization 2022 2023 2024 March 31, 2022 2023 2024 Depreciation 14,752 14,307 20,336 Amortization 230,758 119,196 122,920 Depreciation on right of use assets 62,643 56,649 54,271 Total 308,153 190,152 197,527

Investment in joint venture (Ta

Investment in joint venture (Tables)	12 Months Ended
	Mar. 31, 2024
Investment In Joint Venture
Summarized financial position and profit or loss of ANN	Summarized statement of financial position of ANN: Summarized financial position and profit or loss of ANN 2023 2024 March 31, 2023 2024 Current Assets Cash and cash equivalents 592 1,582 Other current financial assets 1,289 1,818 Non-current liabilities Employee benefits (157 ) (246 ) Current liabilities Borrowings (58,700 ) (63,500 ) Trade and other payables (10,625 ) (12,474 ) Employee benefits (297 ) (197 ) Other non-financial liability (34,508 ) (35,163 ) Equity (102,406 ) (108,180 ) Group’s carrying amount of the investment ( 50 (51,203 ) (54,090 ) True-up of carrying value to group share loss * 51,203 54,090 Net carrying amount of investment - - Summarized statement of profit or loss of ANN: 2022 2023 2024 March 31, 2022 2023 2024 Revenue 4,999 7,554 3,417 Other operating expenses, including depreciation INR Nil INR 86 (7,656 ) (5,931 ) (8,506 ) Finance cost (8,911 ) (9,230 ) (600 ) Loss before tax (11,568 ) (7,607 ) (5,689 ) Income tax expense - - - Loss for the year (11,568 ) (7,607 ) (5,689 ) Group’s share of loss for the year * (5,784 ) (3,803 ) (2,845 ) * Upto March 31, 2024, the Group had advanced INR 57,200 (March 31, 2023: 57,200 ) to the joint venture. As at March 31, 2024, the loan outstanding, including interest thereon, amounts to INR 73,719 (March 31, 2023: INR 73,719 ). The Group, based on its assessment of the expected credit loss under IFRS 9 has recorded impairment of INR Nil (March 31, 2023: INR 1,000 and March 31, 2022: INR 72,719 ) in the statement of profit and loss for impairment of loan to joint venture.

Finance income (Tables)

Finance income (Tables)	12 Months Ended
	Mar. 31, 2024
Finance Income
Schedule of finance income	Schedule of finance income 2022 2023 2024 March 31, 2022 2023 2024 Interest income on: - Bank deposits recognised at amortised cost 25,804 14,354 160,784 - Others * 10,365 3,521 6,528 Foreign exchange gain (net) 8,346 7,655 - Unwinding of other financial assets 3,301 3,414 3,402 Total 47,816 28,944 170,714 * Interest income on others include interest income on loan given to joint venture of INR Nil (March 31, 2023: INR Nil and March 31, 2022: INR 4,240 ).

Finance cost (Tables)

Finance cost (Tables)	12 Months Ended
	Mar. 31, 2024
Finance Cost
Schedule of finance cost	Schedule of finance cost 2022 2023 2024 March 31, 2022 2023 2024 Bank charges 5,546 78,091 25,120 Foreign exchange loss (net) - - 20,790 Interest on borrowings recognised at amortised cost 6,946 129,888 207,089 Interest on lease liabilities 43,871 35,992 32,267 Unwinding of other financial liabilities 44,090 51,878 - Others - 30,550 1,733 Total 100,453 326,399 286,998

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2024
Income Taxes
Schedule of loss before income taxes	(A) Loss for the year before income taxes are as follows: Schedule of loss before income taxes March 31, 2022 2023 2024 Domestic (145,363 ) (353,088 ) (273,102 ) Foreign operations (320,193 ) 111,708 (56,229 ) Total (465,556 ) (241,380 ) (329,331 )
Reconciliation of tax expense and accounting profit multiplied by tax rate	(B) The major components of income tax expense for the years ended 31 March, 2022, 2023 and 2024 are: Summary of components of income tax expense 2022 2023 2024 March 31, 2022 2023 2024 Current Period 14,478 52,046 39,045 Current income tax expenses 14,478 52,046 39,045 Origination and reversal of temporary differences 2,428 (5,258 ) (1,871 ) Deferred tax (benefit)/ expense 2,428 (5,258 ) (1,871 ) Total income tax expenses as reported in statement of profit or loss 16,906 46,788 37,174 (C ) Reconciliation of tax expense and accounting profit multiplied by tax rate of each jurisdiction in which the Group operates Reconciliation of tax expense and accounting profit multiplied by tax rate 2022 2023 2024 March 31, 2022 2023 2024 Loss for the year (482,462 ) (288,168 ) (366,505 ) Income tax expense/(reversal) 16,906 46,788 37,174 Loss before income taxes * (465,556 ) (241,380 ) (329,331 ) Expected tax expense at statutory income tax rate # (105,537 ) 32,760 (165 ) Non-deductible expenses 17,024 19,074 17,026 Utilization of previously unrecognised tax losses (13,134 ) (42,671 ) (29,260 ) Current year losses for which no deferred tax asset was recognized 174,746 36,761 83,574 Change in unrecognised temporary differences (58,979 ) 209 (35,638 ) Effect of change in tax rate - (1,908 ) - Others 2,786 2,563 1,637 Total income tax expense 16,906 46,788 37,174 * Refer to Note A above for breakup of loss before tax into domestic (Parent Company) and foreign operations (subsidiaries). # The domicile of the Parent Company is Cayman Islands wherein the applicable tax rate is Nil (March 31, 2023: Nil, March 31, 2022: Nil). The Group’s two major tax jurisdictions are India and Singapore with tax rates ranging between 25.17 % to 31.20 % (March 31, 2023: 25.17 % to 26.00 % and March 31, 2022: 25.17 % to 31.20 %) in India and 17 % (March 31, 2023: 17 % and March 31, 2022: 17 %) in Singapore, that have been applied to profit or loss of the respective jurisdiction for determination of expected tax expense.
Reconciliation of tax expense and accounting profit multiplied by tax rate	(C ) Reconciliation of tax expense and accounting profit multiplied by tax rate of each jurisdiction in which the Group operates Reconciliation of tax expense and accounting profit multiplied by tax rate 2022 2023 2024 March 31, 2022 2023 2024 Loss for the year (482,462 ) (288,168 ) (366,505 ) Income tax expense/(reversal) 16,906 46,788 37,174 Loss before income taxes * (465,556 ) (241,380 ) (329,331 ) Expected tax expense at statutory income tax rate # (105,537 ) 32,760 (165 ) Non-deductible expenses 17,024 19,074 17,026 Utilization of previously unrecognised tax losses (13,134 ) (42,671 ) (29,260 ) Current year losses for which no deferred tax asset was recognized 174,746 36,761 83,574 Change in unrecognised temporary differences (58,979 ) 209 (35,638 ) Effect of change in tax rate - (1,908 ) - Others 2,786 2,563 1,637 Total income tax expense 16,906 46,788 37,174 * Refer to Note A above for breakup of loss before tax into domestic (Parent Company) and foreign operations (subsidiaries). # The domicile of the Parent Company is Cayman Islands wherein the applicable tax rate is Nil (March 31, 2023: Nil, March 31, 2022: Nil). The Group’s two major tax jurisdictions are India and Singapore with tax rates ranging between 25.17 % to 31.20 % (March 31, 2023: 25.17 % to 26.00 % and March 31, 2022: 25.17 % to 31.20 %) in India and 17 % (March 31, 2023: 17 % and March 31, 2022: 17 %) in Singapore, that have been applied to profit or loss of the respective jurisdiction for determination of expected tax expense.

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
	Mar. 31, 2024
Loss Per Share
Summary of income and share data used in the basic and diluted loss per share computations	The following reflects the income and share data used in the basic loss per share computations: Summary of income and share data used in the basic and diluted loss per share computations 2022 2023 2024 March 31, 2022 2023 2024 Loss attributable to ordinary shareholders - Basic (477,850 ) (289,242 ) (350,943 ) Weighted average number of ordinary shares outstanding used in computing basic loss per share 62,352,494 62,991,006 62,672,527 Basic loss per share (7.66 ) (4.59 ) (5.60 ) The following reflects the income and share data used in the diluted loss per share computations: 2022 2023 2024 March 31, 2022 2023 2024 Loss attributable to ordinary shareholders-Dilutive (477,850 ) (289,242 ) (350,942 ) Weighted average number of ordinary shares outstanding used in computing diluted loss per share 62,352,494 62,991,006 62,672,527 Diluted loss per share (7.66 ) (4.59 ) (5.60 )

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Reconciliation of changes in property, plant and equipment	Reconciliation of changes in property, plant and equipment Leasehold Improvements Computer and Peripherals Furniture and Fixtures Vehicles Office Equipment Total Gross block At April 1, 2022 207 326,207 2,182 54,437 27,019 410,052 Additions - 6,982 345 36,482 376 44,185 Disposals - (14,868 ) (99 ) (19,324 ) (2,249 ) (36,540 ) Charge for the year 52 3,828 168 8,761 1,500 14,309 Effects of movements in foreign exchange rates 21 - 52 - 66 139 At March 31, 2023 228 318,321 2,480 71,595 25,212 417,836 Additions - 26,598 64 22,392 393 49,447 Disposals - (9,975 ) - (2,046 ) (2 ) (12,023 ) Effects of movements in foreign exchange rates - - - - - - At March 31, 2024 228 334,944 2,544 91,941 25,603 455,260 Depreciation At April 1, 2022 156 320,288 1,939 41,133 24,539 388,055 Charge for the year 52 3,828 168 8,761 1,500 14,309 Disposals - (14,868 ) (99 ) (13,382 ) (2,157 ) (30,506 ) Effects of movements in foreign exchange rates 19 - 52 - 65 136 At March 31, 2023 227 309,248 2,060 36,512 23,947 371,994 Charge for the year - 5,591 121 13,868 757 20,336 Disposals - (9,975 ) - (930 ) - (10,905 ) Effects of movements in foreign exchange rates - - - - - - At March 31, 2024 227 304,864 2,181 49,450 24,704 381,425 Net block At March 31, 2023 1 9,072 421 35,083 1,265 45,843 At March 31, 2024 1 30,080 363 42,491 900 73,835

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Mar. 31, 2024
Intangible assets and goodwill [abstract]
Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts	Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts Computer software and Websites Intellectual property rights Agent / Supplier/ relationship Customer relationship Non compete agreement Trademarks Goodwill Intangible under development Total Gross block At March 31, 2022 2,439,475 59,209 222,169 140,336 22,171 271,329 1,015,099 37,404 4,207,192 Additions 140,032 - - - - - - 145,760 285,791 Disposals/adjustment (3,791 ) - - - - - - (139,892 ) (143,667 ) Charge for the year 113,592 - - 8,979 350 - - - 122,920 Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2023 2,575,716 59,209 222,169 140,336 22,171 271,329 1,015,099 43,272 4,349,316 Additions 219,301 - - - - - - 254,465 473,766 Disposals/adjustment - - - - - - - (216,391 )* (216,391 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2024 2,795,016 59,209 222,169 140,336 22,171 271,329 1,015,099 81,347 4,606,691 Amortization and Impairment At March 31, 2022 2,293,772 59,209 217,895 104,420 21,399 271,329 486,908 - 3,454,932 Charge for the year 105,521 - 4,274 8,979 422 - - 119,196 Disposals (3,791 ) - - - - - - - (3,791 ) Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2023 2,395,502 59,209 222,169 113,399 21,821 271,329 486,908 - 3,570,337 Charge for the year 113,592 - - 8,979 350 - - - 122,920 Disposals - - - - - - - - - Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2024 2,509,094 59,209 222,169 122,378 22,171 271,329 486,908 - 3,693,257 Net block At March 31, 2023 180,214 - (0 ) 26,937 350 - 528,191 43,272 778,963 At March 31, 2024 285,938 - (0 ) 17,958 0 - 528,191 81,347 913,434
Schedule of carrying amount of goodwill	Schedule of carrying amount of goodwill March 31, 2023 2024 TSI Yatra Private Limited 103,670 103,670 Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited 219,163 219,163 Yatra for Business Private Limited 205,358 205,358 Total 528,191 528,191
Schedule of valuation method of recoverable amount	Below table summarizes the valuation method used for determining recoverable amount: Schedule of valuation method of recoverable amount March 31, 2023 2024 TSI Yatra Private Limited Value in use FVLCOD Yatra for Business Private Limited Value in use FVLCOD Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited Value in use Value in use
Schedule of EBITDA market multiple	Schedule of EBITDA market multiple March 31, 2024 EBITDA Market Multiple 14.2 16.7 Pre-Tax Discount applied 10 20 %
Summary of key assumptions used in calculations of value in use for CGUs	Summary of key assumptions used in calculations of value in use for CGUs March 31, 2023* 2024# Pre-Tax Discount rate 27.20 30.18 % 24.05 % Terminal Value growth rate 5.00 % 4 % EBITDA margin over next 5 5 20.1 28.7 % 22.54 23.63 % * Includes assumptions of TSI Yatra Private Limited, Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited and Yatra for Business Private Limited # Includes assumptions of Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited

Prepayments and other assets (T

Prepayments and other assets (Tables)	12 Months Ended
	Mar. 31, 2024
Prepayments And Other Assets
Schedule of current and non-current prepayments and other assets	Schedule of current and non-current prepayments and other assets Current 2023 2024 March 31, Current 2023 2024 Current Advance to vendors (net of allowance) 804,201 1,298,798 Advance to joint venture (net of allowance) - 6,319 Balance with statutory authorities 41,973 98,823 Prepaid expenses 102,299 63,399 Due from employees 3,451 8,328 Others - 12,194 Total 951,924 1,487,861 Non-current Prepaid expenses 1,177 755 Total 1,177 755
Schedule of changes in allowance for doubtful advances	The movement in the allowance for doubtful advances: Schedule of changes in allowance for doubtful advances March 31, 2023 2024 Balance at the beginning of the year 22,967 59,612 Provisions accrued during the year 38,860 10,025 Amount written off during the year (2,215 ) - Balance at the end of the year 59,612 69,637

Other financial assets, Non-c_2

Other financial assets, Non-current (Tables)	12 Months Ended
	Mar. 31, 2024
Other Financial Assets Non-current
Schedule of other financial assets, Non-current	Schedule of other financial assets, Non-current March 31, 2023 2024 Security deposits 49,864 24,039 Total 49,864 24,039

Term deposits (Tables)

Term deposits (Tables)	12 Months Ended
	Mar. 31, 2024
Term Deposits
Schedule of term deposits	Schedule of term deposits 2023 2024 March 31, 2023 2024 Fixed deposits with banks 587,375 2,757,824 Total 587,375 2,757,824 Non-current 6,158 137,169 Current 581,217 2,620,655 Total 587,375 2,757,824

Other non financial assets (Tab

Other non financial assets (Tables)	12 Months Ended
	Mar. 31, 2024
Other Non Financial Assets
Schedule of other non financial assets	Schedule of other non financial assets 2023 2024 March 31, 2023 2024 Fair value adjustment – financial assets - 1,481 Restricted asset 195,491 206,074 Total 195,491 207,555 Non-current 195,491 207,555 Total 195,491 207,555

Deferred Tax (Tables)

Deferred Tax (Tables)	12 Months Ended
	Mar. 31, 2024
Deferred tax assets and liabilities [abstract]
Schedule of unrecognized deferred tax assets	Deferred tax assets have not been recognized in respect of the following items: Schedule of unrecognized deferred tax assets As at March 31, Particulars 2023 2024 Deductible temporary differences 320,667 282,544 Tax loss carry forward and unabsorbed depreciation 2,584,488 2,271,015 Total 2,905,155 2,553,559
Schedule of recognized deferred tax assets	Schedule of recognized deferred tax assets For the Year Ended March 31, 2023 2024 Deferred tax assets are attributable to the following - Property, plant and equipment 3,142 2,712 Trade and other receivables 4,046 4,497 Employee benefits 2,118 1,888 Unutilised business losses 294 25 Provision for expenses 142 93 Right-of-use assets (279 ) (161 ) Lease Liabilities 385 208 Deferred tax asset 9,848 9,239 Remeasurement loss on defined benefit plan 1,238 1,694 Total deferred tax asset (A) 11,086 10,932 Deferred tax liabilities are attributable to the following - Property, plant and equipment and intangible assets (7,150 ) (4,669 ) Total deferred tax liability (B) (7,150 ) (4,669 ) Net deferred tax asset (A-B) 3,936 6,263
Schedule of changes in deferred tax assets	Schedule of changes in deferred tax assets Deferred tax assets, Beginning balance Recognised in profit or loss Recognised in other comprehensive income Deferred tax assets, Ending balance Particulars Balance as on March, 31 2023 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2024 Property, plant and equipment, and intangible assets (4,009 ) 2,052 - (1,957 ) Right-of-use assets (279 ) 118 (161 ) Lease Liability 385 (177 ) 208 Trade and other receivables 4,046 451 - 4,497 Employee benefit 2,118 (230 ) - 1,888 Provision for expenses 142 (49 ) - 93 Remeasurement loss on defined benefit plan 1,238 - 456 1,694 Loss available for offsetting against future taxable income 294 (294 ) - - Deferred tax assets 3,936 1,871 456 6,263 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Particulars Deferred tax assets, Beginning balance Recognised in profit or loss Recognised in other comprehensive income Deferred tax assets, Ending balance Particulars Balance as on March, 31 2022 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2023 Property, plant and equipment, and intangible assets (8,004 ) 3,996 - (4,009 ) Right-of-use assets (148 ) (131 ) (279 ) Lease Liability 235 151 385 Trade and other receivables 2,281 1,765 - 4,046 Employee benefit 3,009 (891 ) - 2,118 Provision for expenses 25 117 - 142 Remeasurement loss on defined benefit plan 1,043 - 195 1,238 Loss available for offsetting against future taxable income 42 252 - 294 Deferred tax assets (1,517 ) 5,258 195 3,936

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Mar. 31, 2024
Trade and other receivables [abstract]
Schedule of trade and other receivables	Schedule of trade and other receivables March 31, 2023 2024 Trade receivables (net of allowance) 2,817,604 4,508,552 Receivables from joint venture (net of allowance) (refer to note 41) 530 - Refund and other receivable (net of allowance) 52,478 128,691 Total 2,870,612 4,637,243 Contract Assets (refer to note 8) 190,598 - 190,598 - Total 3,061,210 4,637,243

Other financial assets, curre_2

Other financial assets, current (Tables)	12 Months Ended
	Mar. 31, 2024
Other Financial Assets Current
Schedule of other financial assets, current	Schedule of other financial assets, current March 31, 2023 2024 Interest accrued on term deposits 1,668 29,583 Security deposits (net of allowance) 12,735 55,700 Others (includes Government Grant) 54,594 49,647 Total 68,997 134,930
Schedule of movement in allowance for doubtful security deposits	The movement in the allowance for doubtful other financial assets: Schedule of movement in allowance for doubtful security deposits 2023 2024 March 31, 2023 2024 Balance at the beginning of the year 78,133 78,725 Provisions accrued during the year * 1,741 - Amount written off during the year (1,578 ) - Provision moved from allowance for doubtful advances (refer note 26) 429 - Provision moved from allowance for doubtful advances 429 - Balance at the end of the year 78,725 78,725 * includes amount of INR Nil 1,000
Schedule of movement in government grant	The movement in the Government Grant during the year was as follows: Schedule of movement in government grant 2023 2024 March 31, 2023 2024 At 1 April 54,594 54,594 Recorded/ (trued- up) in statement of profit or loss - (5,781 ) Received during the year - - Effect of movement in exchange rate - - At 31 March 54,594 48,813

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2024
Cash and Cash Equivalents [Abstract]
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents 2023 2024 March 31, 2023 2024 Cash on hand 125 72 Credit card collection in hand 207,235 797,380 Balances with bank 296,241 944,498 Total 503,601 1,741,950

Equity share capital and shar_2

Equity share capital and share premium (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of classes of share capital [abstract]
Schedule of authorized shares	Schedule of authorized shares March 31, Authorized shares 2023 2024 Numbers of Shares Numbers of Shares Ordinary shares of INR 0.008 ($ 0.0001) each 500,000,000 500,000,000 Ordinary shares of INR 0.008 0.0001 500,000,000 500,000,000 Class A shares of INR 0.008 0.0001 10,000,000 10,000,000 Class F shares of INR 0.008 0.0001 3,159,375 3,159,375 Preference shares of INR 0.008 .0001 10,000,000 10,000,000 523,159,375 523,159,375
Schedule of changes in share capital and share premium	Schedule of changes in share capital and share premium Ordinary shares Numbers of Shares Share Capital Share Premium Balance as at April 1, 2022 62,585,836 842 20,286,474 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 1,062,091 8 102,325 Balance as at March 31, 2023 63,647,927 850 20,388,799 Balance as at April 1, 2023 63,647,927 850 20,388,799 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 906,052 7 122,679 Own shares repurchased (1,440,424 ) Balance as at March 31, 2024 63,113,555 857 20,511,478
Schedule of Classes of Shares Outstanding	The Company has following classes of shares outstanding as follows: Schedule of Classes of Shares Outstanding Number of shares as at Class of shares Nominal value March 31, 2023 March 31, 2024 Ordinary shares* $ 0.0001 59,400,888 61,258,684 Class A shares # $ 0.0001 2,392,168 - Class F shares $ 0.0001 1,854,871 1,854,871 * For movement in class A shares to Ordinary shares, refer to note 6. # Norwest Venture Partners X, LP and Norwest Venture Partners IX, LP, holding 1,196,084 and 1,196,084 Class A shares, respectively, have converted their Class A shares into 1,196,084 and 1,196,084 ordinary shares, respectively i.e. in the exchange ratio of 1:1, on February 15, 2024.
Schedule of changes in treasury shares	For details of shares reserved for issuance under the warrant agreement with Innoven, a non banking finance company and Macquarie Corporate Holding Pty Limited, refer to Note 36. Schedule of changes in treasury shares Treasury shares Numbers of Shares Amount Balance as at April 1, 2022 999 11,219 Exercise of options - - - - 999 11,219 Balance as at April 1, 2023 999 11,219 Own shares repurchased* 1,440,424 210,933 Balance as at March 31, 2024 1,441,423 222,152 * pursuant to buyback of ordinary shares approved by the board of directors.

Other capital reserve (Tables)

Other capital reserve (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of reserves within equity [line items]
Schedule of changes in other capital reserves	Schedule of changes in other capital reserves Other capital reserves Share-based payments (Refer note 30.2) Equity Instruments (Refer note 30.1) Reserve on expiry of warrant (Refer note 36) Warrant (Refer note 36) Total March 31, 2022 239,932 341 - 23,258 263,531 Share-based payments expense during the year 152,054 - - - 152,054 Exercised during the year (129,673 ) - - - (129,673 ) Forfeited during the year (4,518 ) - - - (4,518 ) Expired during the year - - 23,258 (23,258 ) - March 31, 2023 257,795 341 23,258 - 281,394 Share-based payments expense during the year 229,260 - - - 229,260 Exercised during the year (122,660 ) - - - (122,660 ) Forfeited during the year (9,301 ) - - - (9,301 ) Expired during the year - - - - - March 31, 2024 355,096 341 23,258 - 378,693
Share plan 2006 and india share plan 2006 [member]
Disclosure of reserves within equity [line items]
Summary of Inputs for Model Used	The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2023 2024 No. of shares Weighted average EP per share* No. of shares Weighted average EP per share* Number of options outstanding at the beginning of the year 204,224 329.33 203,855 356.65 Granted during the year - - - - Forfeited during the year - - - - Expired during the year 369 356.65 12,444 361.70 Exercised during the year - - - - Number of options outstanding at the end of the year 203,855 356.65 191,411 356.65 Vested/exercisable 203,855 356.65 191,411 356.65 * The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19
Stock Option 2016 And Incentive Plan [Member]
Disclosure of reserves within equity [line items]
Summary of Inputs for Model Used	The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2023 March 31, 2024 No. of shares Weighted average EP per share* No. of shares Weighted average EP per share* Number of options outstanding at the beginning of the year 407,323 246.66 271,370 259.07 Granted during the year - - - - Forfeited during the year 54,545 164.38 62,331 150.48 Expired during the year 81,408 362.67 19,958 741.60 Number of options outstanding at the end of the year 271,370 259.07 189,081 270.94 Vested/exercisable 175,918 311.02 156,759 342.30 * The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19
Restricted stock unit and performance stock units 2016 plan [member]
Disclosure of reserves within equity [line items]
Summary of Inputs for Model Used	The following tables list the inputs to the model used for the years then ended Summary of Inputs for Model Used March 31, 2023 March 31, 2024 PSU’s RSU’s PSU’s RSU’s Weighted average Fair value of ordinary share at the measurement date (USD) 0.361 0.81 1.45 2.70 2.02 2.02 Risk-free interest rate (%) 2.80 % 2.80 % 4.15 % 4.15 % Expected volatility (%) 45.00 % 45.00 % 55.00 % 55.00 % Expected life 4 years 4 years 4 years 4 years Dividend Yield 0 % 0 % 0 % 0 % Model used Monte Carlo Simulation Black-Scholes Valuation Monte Carlo Simulation Black-Scholes Valuation
Summary of changes in RSUs outstanding	Summary of changes in RSUs outstanding March 31, 2023 March 31, 2024 No. of shares No. of shares Number of RSU/PSU’s outstanding at the beginning of the year 2,762,509 3,619,800 Granted during the year 2,049,562 1,983,129 Expired during the year - 117,969 Vested/exercised during the year 1,062,081 906,050 Vested PSUs net settled for employee’s tax obligation* 130,190 - Number of RSU/PSU’s outstanding at the end of the year 3,619,800 4,578,910 Vested/exercisable and not exercised - - * As per Tax laws applicable in India, the Company is obliged to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount in cash, to the tax authority on the employee’s behalf. Accordingly, during the year ended March 31, 2023, the Group settled the transaction on a net basis by withholding the number of vested PSUs with a fair value equal to the monetary value of the employee’s tax obligation of INR 27,340 which has been paid to the tax authority on the employee’s behalf before March 31, 2023. Total tax liability paid of INR 27,340 is recognized in equity as transaction with equity shareholders. The Group is not expected to transfer material amount to the tax authority to settle the employee’s tax obligation.

Components of Other Comprehen_2

Components of Other Comprehensive Loss (Tables)	12 Months Ended
	Mar. 31, 2024
Components Of Other Comprehensive Loss
Schedule of changes in accumulated other comprehensive loss	The following table summarizes the changes in the accumulated balance for each component of accumulated other comprehensive loss attributable to the Company. Schedule of changes in accumulated other comprehensive loss 2023 2024 Actuarial (loss)/ gain on defined benefit plan: Actuarial (loss)/ gain on obligation (10,508 ) (6,449 ) Income tax expense (205 ) 443 Total (10,713 ) (6,006 ) Foreign currency translation: Foreign currency translation differences 1,245 (15,027 ) Balance at the end of period 1,245 (15,027 )

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Mar. 31, 2024
Borrowing Abstract
Schedule of borrowings by type and classification	Schedule of borrowings by type and classification March 31, Term 2023 2024 Current Secured Vehicle loan Less than 1 year 4,601 9,509 Non Convertible Debentures Less than 1 year 417,178 108,105 Factoring Less than 1 year 1,089,699 405,901 Unsecured Unsecured loan from MAK Capital Fund, LP# 1 821,900 - Total 2,333,378 523,515 Non-Current Vehicle loan More than 1 year 19,274 23,884 Non Convertible Debentures More than 1 year - 90,793 Total 19,274 114,677 Year of Carrying amount Particulars Currency Interest Rate Maturity March 31, 2023 2024 Non Convertible Debentures INR 14.25 2025 417,178 198,898 Vehicle loan INR 7 11.25 2025 2029 23,875 33,393 Factoring INR Floating rate On demand 1,089,699 405,901 Unsecured loan from MAK Capital Fund, LP# USD 11 2023 821,900 - 2,352,652 638,192 # Breach in Covenants- Refer to Note 40 * 3M MCLR + 0.25% to 1.35% spread

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Mar. 31, 2024
Trade And Other Payables
Schedule of trade and other payables	Schedule of trade and other payables 2023 2024 March 31, 2023 2024 Trade payables 1,116,599 1,146,789 Accrued expenses 316,187 488,527 Refund and other payables 743,567 972,771 Total 2,176,353 2,608,087 Current 2,176,353 2,608,087 Non-current - - Total 2,176,353 2,608,087

Employment benefit plan (Tables

Employment benefit plan (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of defined benefit plans [abstract]
Schedule of employee benefits liability	Schedule of employee benefits liability 2023 2024 March 31, 2023 2024 Defined benefit obligation 71,277 71,459 Liability for compensated absences 25,487 25,706 Total liability 96,766 97,155 Net Unfunded liability 71,277 71,449
Summary of changes in present value of obligation and fair value of plan assets	Movement in obligation Summary of changes in present value of obligation and fair value of plan assets March 31, 2023 2024 Present value of obligation at beginning of year 79,594 79,497 Interest cost 3,239 4,269 Current service cost 8,619 6,804 Remeasurement (gain)/loss on obligation -economic assumptions (3,694 ) (211 ) -demographic assumptions (149 ) 4,581 -experience assumptions 14,439 1,874 Benefits paid (22,551 ) (19,938 ) Present value of obligation at closing of year 79,497 76,876 Yatra Online, Inc. Notes to the consolidated financial statements (Amount in INR thousands, except per share data and number of shares) Movement in plan assets* March 31, 2023 2024 Fair value of plan assets at beginning of the year 9,865 8,218 Employer contributions - - Benefits paid (2,273 ) (3,170 ) Return on plan assets (excluding amounts included in net interest expense) 538 583 Remeasurement (gain)/loss on plan assets 88 (206 ) Fair value of plan assets at end of the year 8,218 5,427 * plan assets represents investment made by the Company in LIC funds.
Schedule of unfunded liability	Schedule of unfunded liability 2023 2024 March 31, 2023 2024 Current 40,744 15,601 Non-current 30,533 55,848 Unfunded liability recognized in statement of financial position 71,277 71,449
Schedule of components of cost recognized in profit or loss	Schedule of components of cost recognized in profit or loss 2022 2023 2024 March 31, 2022 2023 2024 Current service cost 10,639 8,619 6,805 Net interest cost 3,239 2,702 3,685 Components of cost recognized in profit or loss 13,878 11,321 10,490
Summary of amounts for actuarial loss on obligation recognized in other comprehensive income	Summary of amounts for actuarial loss on obligation recognized in other comprehensive income March 31, 2022 2023 2024 Remeasurement loss on obligation* 321 10,508 6,449 * Refer to Note 31 for the movement during the year.
Schedule of actuarial assumptions used for estimating defined benefit obligations	Schedule of actuarial assumptions used for estimating defined benefit obligations March 31, 2023 2024 Discount rate 7.10 % 7.19 % Future salary increase 5.00 % 5.00 % Average expected future working life (years) 1.78 5.45 3.46 3.63 Retirement age (years) 58 65 Mortality table IALM* (2012-14) Ultimate Withdrawal rate (%) Ages Upto 30 years 31 % 30 % From 31 to 44 years 61 % 29 % Above 44 years 8 % 23 % * Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption.
Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation	Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation March 31, 2023 2024 a) Impact of the change in discount rate a) Impact due to increase of 0.50 1,032 (1,152 ) b) Impact due to decrease of 0.50 (1,069 ) 1,191 b) Impact of the change in salary increase a) Impact due to increase of 0.50 (1,083 ) 1,255 b) Impact due to decrease of 0.50 1,059 (1,231 )
Schedule of expected contributions to the defined benefit plan in future years	Schedule of expected contributions to the defined benefit plan in future years March 31, 2023 2024 Year 1 38,753 21,029 Year 2 13,545 15,962 Year 3 6,942 12,549 Year 4 5,042 10,899 Year 5 4,867 8,589 Year 6-10 18,198 21,709 Above 10 - 8,366 Total expected payments 87,347 99,104

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Deferred Revenue
Schedule of deferred revenue, by type	Schedule of deferred revenue, by type March 31, 2023 2024 Global Distribution System provider 38,417 - Loyalty program 7,304 3,360 Total 45,721 3,360 Non-current - - Current 45,721 3,360 Total 45,721 3,360
Summary of changes in deferred revenue	Summary of changes in deferred revenue March 31, 2023 2024 At 1 April 248,177 45,721 Deferred during the year - - Recorded in statement of profit or loss (202,456 ) (42,361 ) Transferred to other financial liability (deposits) - - At 31 March 45,721 3,360

Other financial liabilities (Ta

Other financial liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Other Financial Liabilities
Schedule of other financial liabilities	Schedule of other financial liabilities 2023 2024 March 31, 2023 2024 Current Due to employees 63,860 65,814 Share warrants # - - Deposits * 353,154 353,154 Total 417,014 418,968 * Deposit received from the Global Distribution System provider (GDS), which is repayable at the end of the contract and interest free nature was initially recognised at fair value. The difference between the deposit received and fair value initially recognised is treated as deferred consideration under Note 37. Deposits are subsequently measured at amortised cost and unwinding is recognised under finance cost. The deferred consideration recognised is amortised over the tenure of deposit on straight line basis and amortisation is recognised as revenue. # Warrants—Macquarie (considered derivative instruments) In conjunction with various financing transactions, the Company issued warrants (except quoted warrants) to purchase the Company’s common stock and preference shares. These warrants are classified to be derivative instruments and as such, are recorded at fair value through profit and loss account. The Company estimates the fair values of the warrants at each reporting period using a Black-Scholes option-pricing model. The Company will continue to adjust the fair value of the warrant liability at the end of each reporting period for changes in fair value from the prior period until the earlier of the exercise or expiration of the applicable warrants or until such time that the warrants are no longer determined to be derivative instruments. No Macquarie warrant is outstanding as at March 31, 2024. The fair value of Macquarie Warrant outstanding as at March 31, 2023 is INR Nil
Schedule of Detailed information of Warrants issued	Schedule of Detailed information of Warrants issued Number of shares Date of issue Exercise price Expiration Date Macquarie Corporate Holdings Pty Limited - Ordinary shares* 46,458 24-Jul-15 INR 2,040.90 26.90 ) 24-Jul-23 Innoven Capital - Ordinary shares 154,000 12-Sep-17 INR 910.44 12 ) 12-Sep-22 * On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194-for-one share split of its ordinary shares as well as a 5.4242194-for-one adjustment with respect to the number of ordinary shares underlying its share

Other current liabilities (Tabl

Other current liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Other Current Liabilities
Schedule of other current liabilities	Schedule of other current liabilities March 31, 2023 2024 Advance from customers 525,638 622,178 Statutory liabilities 41,239 68,323 Other liabilities 100,152 52,565 Total 667,029 743,066

Financial risk management, ob_2

Financial risk management, objective and policies (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Schedule of credit risk exposure by type	Schedule of credit risk exposure by type 2023 2024 March 31, 2023 2024 Trade and other receivables 3,061,209 4,637,243 Other financial assets 706,236 2,916,793 Cash and cash equivalents (except cash in hand) 503,476 1,741,878 Total 4,270,921 9,295,914
Schedule of age of trade and other receivables	Schedule of age of trade and other receivables March 31, March 31, 2023 Impairment 2024 Impairment 0 - 30 days 1,565,505 - 2,546,036 5,092 31 - 90 days 1,047,928 - 922,095 1,844 91 - 180 days 247,967 16,771 526,338 1,053 More than 180 days 653,429 435,275 1,057,918 407,155 Total 3,514,829 452,046 5,052,387 415,144
Schedule of allowance for doubtful debts in trade and other receivables	The movement in the allowance for doubtful debts in respect of trade and other receivables during the year was as follows: Schedule of allowance for doubtful debts in trade and other receivables As at March 31 2023 2024 Balance at the beginning of the year 294,325 452,046 Provisions accrued during the year 158,092 (30,964 ) Amount written off during the year - (5,938 ) Provision moved to allowance for doubtful other financial assets (refer note 27) (429 ) - Effect of movement in Exchange rate 58 - Balance at the end of the year 452,046 415,144
Schedule of financial liabilities by type	The following tables set forth Company’s financial liabilities based on expected and undiscounted amounts as at March 31, 2023 and 2024. Schedule of financial liabilities by type As at March 31, 2023 Carrying Amount Contractual Cash Flows * Within 1 year 1 -5 Years More than 5 years Vehicle loan 23,875 29,287 6,894 22,393 - Lease liabilities 251,228 349,377 79,832 240,906 28,639 Trade and other payables 2,176,353 2,176,353 2,176,353 - - Factoring 1,089,699 1,089,699 1,089,699 - - Non Convertible Debenture 417,178 417,178 417,178 - - Unsecured loan 821,900 912,309 912,309 - - Other financial liabilities 417,014 417,014 417,014 - - Total 5,197,247 5,391,217 5,099,279 263,299 28,639 As at March 31, 2024 Carrying Amount Contractual Cash Flows * Within 1 year 1 -5 Years More than 5 years Vehicle loan 33,393 40,172 12,385 27,787 - Lease liabilities 215,742 284,724 77,715 207,009 - Trade and other payables 2,608,087 2,608,087 2,608,087 - - Factoring 405,901 405,901 405,901 - - Non Convertible Debenture 198,897 225,302 128,881 96,421 - Other financial liabilities 418,969 418,969 418,969 - - Total 3,880,989 3,983,155 3,651,938 331,217 - * Represents Undiscounted cash flows of interest and principal
Summary of foreign currency sensitivity	Summary of foreign currency sensitivity March 31, 2023 2024 5 3,957 7,053 5 1,670 1,370 5 997 1,599 5 (194 ) (225 )

Capital management (Tables)

Capital management (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of objectives, policies and processes for managing capital [abstract]
Summary of debt ratio information	Summary of debt ratio information 2023 2024 March 31, 2023 2024 Borrowings (Note 32) 2,352,652 638,192 Less: cash and cash equivalents (Note 28) (503,601 ) (1,741,950 ) Net debt 1,849,051 (1,103,758 ) Share warrants (Note 36) - - Equity 707,695 5,298,966 Total Equity 707,695 5,298,966 Gearing ratio (Net debt / total equity + net debt) 72.32 % (26.31 )%

Related party disclosures (Tabl

Related party disclosures (Tables)	12 Months Ended
	Mar. 31, 2024
Related Party Disclosures
Summary of arm’s length transactions with related parties	During the year, the Group entered into the following transactions and balances, in the ordinary course of business on an arm’s length basis, with related parties: Summary of arm’s length transactions with related parties March 31, Transactions during the year 2022 2023 2024 Group Companies of entities having significant influence Entities having significant influence Loan taken - 821,900 - Loan repaid - - 821,900 Interest cost - 42,838 42,712 Bank charges - 47,765 - Joint venture company Recovery of expenses 824 102 594 Loan given 2,500 1000 6,300 Interest income 4,240 - 460 March 31, Balances as at (net of allowances) 2023 2024 Joint venture company Trade receivable */** 530 530 Other financial assets** - - Advances - 6,300 Entities having significant influence Unsecured loan from third party investor (refer to note 32) 821,900 - Interest accrued 43,842 - * Trade receivables includes advance given against the future bookings amounting INR 530 530 Nil Nil 530 530 ** Provision for impairment on loans to joint venture is INR Nil 1,000 73,719 73,719 Nil Nil
Schedule of key management compensation	Schedule of key management compensation 2022 2023 2024 March 31, 2022 2023 2024 Short-term employee benefits 35,019 44,749 49,436 Contributions to defined contribution plans 340 618 691 Profit linked bonus - 6,765 - Directors Sitting fee’s 10,516 14,345 14,237 Share based payment 157,715 114,632 181,294 Total compensation paid to key management personnel 203,590 181,109 245,658

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2024
Leases
Summary of the movements in the carrying value of right of use assets	Summary of the movements in the carrying value of right of use assets Buildings Others Total Balance as of April 1, 2022 229,710 - 229,710 Additions 21,626 11,773 33,399 Deletions (5,705 ) - (5,705 ) Depreciation (Refer note 13) (55,743 ) (906 ) (56,649 ) Effects of movements in foreign exchange rates 5 - 5 Balance as of March 31, 2023 189,893 10,867 200,760 Additions - 13,548 13,548 Deletions - - - Depreciation (Refer note 13) (49,923 ) (4,347 ) (54,271 ) Effects of movements in foreign exchange rates - - - Balance as of March 31, 2024 139,969 20,068 160,037
Schedule of amounts recognised in profit or loss	The following are the amounts recognised in profit or loss: Schedule of amounts recognised in profit or loss 2023 2024 March 31, 2023 2024 Depreciation expense of right-of-use asset (Refer note 13) 56,649 54,271 Interest expense on lease liabilities (Refer note 16) 35,992 32,267 Expense relating to short-term leases (Refer note 12) 1,832 3,646 Total amount recognised in profit or loss 94,473 90,184
Schedule of lease liabilities by classification	The following is the break-up of current and non-current lease liabilities as of March 31, 2023 and March 31, 2024: Schedule of lease liabilities by classification 2023 2024 March 31, 2023 2024 Current lease liabilities 47,835 51,324 Non-current lease liabilities 203,393 164,418 Total 251,228 215,742
Schedule of carrying amounts of lease liabilities and the movements during the period	The following is the movement in lease liabilities during the year ended March 31, 2023 and March 31, 2024: Schedule of carrying amounts of lease liabilities and the movements during the period 2023 2024 March 31, 2023 2024 Balance as of April 1 269,659 251,228 Additions 33,395 13,049 Finance cost accrued during the period (Refer note 16) 35,992 32,267 Deletions (9,956 ) - Payment of lease liabilities (77,864 ) (80,803 ) Effects of movements in foreign exchange rates 2 - Balance as of March 31 251,228 215,741
Schedule of contractual maturities of lease liabilities	The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2023 and March 31, 2024 on an undiscounted basis: Schedule of contractual maturities of lease liabilities March 31, 2023 2024 Less than one year 79,832 77,715 One to five years 240,906 207,009 More than five years 28,639 - Total 349,377 284,724

Schedule of useful lives of pro

Schedule of useful lives of property, plant and equipment (Details)	12 Months Ended
	Mar. 31, 2024
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Office equipment [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Vehicles [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Vehicles [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	7 years

Schedule of useful lives of int

Schedule of useful lives of intangible assets (Details)	12 Months Ended
	Mar. 31, 2024
Agent / Supplier Relationships [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	2 years 6 months
Agent / Supplier Relationships [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	10 years
Noncompete Agreement [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	3 years 6 months
Noncompete Agreement [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	6 years 6 months
Brand names [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	10 years
Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	3 years
Computer software [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	3 years
Computer software [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	10 years
Customer-related intangible assets [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	4 years
Customer-related intangible assets [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Finite lived intangible assets useful life	10 years

Material accounting policies (D

Material accounting policies (Details Narrative)	12 Months Ended
	Mar. 31, 2024 ₨ / shares
IfrsStatementLineItems [Line Items]
Closing foreign exchange rate	84.34
Buildings [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Right of use assets estimated useful life	3 years
Buildings [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Right of use assets estimated useful life	9 years
Other property, plant and equipment [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Right of use assets estimated useful life	3 years
Other property, plant and equipment [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Right of use assets estimated useful life	5 years

Summary of information about re

Summary of information about reportable segments (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Revenue as per IFRS - Rendering of services		$ 43,002	₨ 3,583,798	₨ 3,405,548	₨ 1,817,392
Service cost		10,392	866,039	669,098	159,284
Other revenue		7,273	606,099	421,717	171,984
Other income		1,228	102,362	152,520	158,648
Personnel expenses		16,177	1,348,215	1,148,434	1,021,881
Marketing and sales promotion expenses		5,519	459,935	336,472	124,147
Other operating expenses		(18,951)	(1,579,352)	(1,554,963)	(893,313)
Finance cost		3,444	286,998	326,399	100,453
Depreciation and amortization		2,370	197,527	190,152	308,153
Finance income		2,048	170,714	28,944	47,816
Share of loss of joint venture					41,616
Change in fair value of warrants gain					32,756
Impairment of loan to joint venture				1,000	72,719
Loss before taxes		(3,953)	(329,331)	(241,380)	(465,556)
Tax expense		446	37,174	46,788	16,906
Loss for the period		$ (4,399)	(366,505)	(288,168)	(482,462)
Air ticketing [member]
IfrsStatementLineItems [Line Items]
Revenue as per IFRS - Rendering of services	[1]		1,729,305	1,779,972	1,150,474
Customer inducement and acquisition costs			2,773,118	2,555,320	1,060,600
Service cost
Segment results			4,502,423	4,335,292	2,211,074
Hotels and packages [member]
IfrsStatementLineItems [Line Items]
Revenue as per IFRS - Rendering of services	[1]		1,693,962	1,471,270	520,740
Customer inducement and acquisition costs			312,206	263,756	237,695
Service cost			(866,039)	(669,099)	(159,284)
Segment results			1,140,129	1,065,927	599,151
Other services [member]
IfrsStatementLineItems [Line Items]
Revenue as per IFRS - Rendering of services	[1]		160,531	154,306	146,178
Customer inducement and acquisition costs			18,544	23,380	15,326
Service cost
Segment results			179,075	177,685	161,504
Reportable segments [member]
IfrsStatementLineItems [Line Items]
Revenue as per IFRS - Rendering of services	[1]		3,583,798	3,405,548	1,817,392
Customer inducement and acquisition costs			3,103,868	2,842,456	1,313,621
Service cost			(866,039)	(669,098)	(159,284)
Segment results			5,821,627	5,578,904	2,971,729
Other revenue	[2]		606,099	421,717	171,984
Other income			102,362	152,520	158,648
Customer inducement and acquisition costs (recorded as a reduction of revenue)			(3,103,868)	(2,842,455)	(1,313,621)
Personnel expenses			(1,348,215)	(1,148,434)	(1,021,881)
Marketing and sales promotion expenses			(459,935)	(336,472)	(124,147)
Other operating expenses			(1,579,352)	(1,554,963)	(893,313)
Finance cost			(286,998)	(326,399)	(100,453)
Depreciation and amortization			(197,527)	(190,152)	(308,153)
Impairment of goodwill
Finance income			170,714	28,944	47,816
Share of loss of joint venture					41,616
Change in fair value of warrants gain					32,756
Listing and related expenses			(54,238)	(23,591)	(55,816)
Impairment of loan to joint venture				(1,000)	(72,719)
Loss before taxes			(329,331)	(241,380)	(465,554)
Tax expense			(37,174)	(46,788)	(16,906)
Loss for the period			₨ (366,505)	₨ (288,168)	₨ (482,462)
[1]There were no inter-segment revenue during the year ended March 31, 2024, March 31, 2023 and, March 31, 2022. This amount constitutes of ‘revenue from external customer only.[2]Other revenue primarily comprises the advertisement income from hosting advertisements on our internet web-sites, income from sale of coupons and vouchers and income from facilitating website access to travel insurance companies. The 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.

Schedule of reconciliation of r

Schedule of reconciliation of reportable segments (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Segment Information
Revenue as per IFRS - Rendering of services	$ 43,002	₨ 3,583,798	₨ 3,405,548	₨ 1,817,392
Other Revenue	7,273	606,099	421,717	171,984
Total Revenue	$ 50,275	₨ 4,189,897	₨ 3,827,265	₨ 1,989,376

Summary of non-current assets b

Summary of non-current assets by physical location (Details) - INR (₨) ₨ in Thousands		Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Non-current assets	[1]	₨ 1,147,306	₨ 1,025,566
India [member]
IfrsStatementLineItems [Line Items]
Non-current assets	[1]	1,147,306	1,025,568
Other geographical [member]
IfrsStatementLineItems [Line Items]
Non-current assets	[1]
[1]Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill.

Schedule of interest in subsidi

Schedule of interest in subsidiaries (Details)		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
THCL Travel Holding Cyprus Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Investment Company
Country of incorporation		Cyprus
Proportion of ownership interest in subsidiary		100%	100%
Yatra USA Corp [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Investment Company
Country of incorporation		USA
Proportion of ownership interest in subsidiary	[1]	100%	100%
Yatra USA, LLC [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		USA
Proportion of ownership interest in subsidiary		100%	100%
Asia Consolidated DMC Pte. Ltd. [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		Singapore
Proportion of ownership interest in subsidiary		100%	100%
Middle East Travel Management Company Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		100%	100%
Yatra Online Limited [Member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary	[2]	64.46%	98.59%
Yatra Corporate Hotel Solutions Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
TSI Yatra Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Yatra TG Stays Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Yatra Hotel Solutions Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Air travel bureau limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Travel.Co.In Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Travel & Travel related services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Yatra Online Freight Services Private Limited [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Freight forwarding services
Country of incorporation		India
Proportion of ownership interest in subsidiary		64.46%	98.59%
Yatra Middle East L.L.C-FZ [member]
IfrsStatementLineItems [Line Items]
Description of nature of entity's operations and principal activities		Computer programming, consultancy and related activities, arranging and assembling tours and forwarding of freight
Country of incorporation		United Arab Emirates
Proportion of ownership interest in subsidiary	[3]	64.46%	98.59%
[1]Includes 18.63 18.63 39,062 167,161 35.54 1.41

Schedule of Interest in Subsi_2

Schedule of Interest in Subsidiaries (Details) (Parenthetical) - shares shares in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Proportion of ownership interests held by non-controlling interests	35.54%	1.41%
Yatra USA Corp [member]
IfrsStatementLineItems [Line Items]
Number of Class F shares converted to ordinary shares		39,062
Class F Share [Member] | Yatra USA Corp [member]
IfrsStatementLineItems [Line Items]
Number of Class F shares converted to ordinary shares		167,161
Terrapin 3's founder stockholders [member] | Class F shares [member] | Yatra USA Corp [member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interests held by non-controlling interests	18.63%	18.63%

Schedule of noncontrolling inte

Schedule of noncontrolling interests consolidated financial information (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2024 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Non-current assets	$ 18,330		₨ 1,289,342		₨ 1,527,756
Current assets	131,536		5,475,741		10,962,009
Non-current liabilities	4,075		270,564		339,614
Current liabilities	52,676		5,775,200		4,389,879
Total equity	93,115		719,319	₨ 892,241	7,760,272	₨ 1,163,075
Non-controlling interests	28,459		11,624		2,371,799
Equity attributable to equity holders of the parent	64,656		707,695		5,388,473
Revenue	50,275	₨ 4,189,897	3,827,265	1,989,376
Other income	1,228	102,362	152,520	158,648
Expenses	(18,951)	(1,579,352)	(1,554,963)	(893,313)
Finance income	2,048	170,714	28,944	47,816
Finance cost	(3,444)	(286,998)	(326,399)	(100,453)
Finance cost	3,444	286,998	326,399	100,453
Listing and related expenses	(651)	(54,238)	(23,591)	(55,818)
Listing and related expenses	651	54,238	23,591	55,818
Tax expense	(446)	(37,174)	(46,788)	(16,906)
Tax expense	446	37,174	46,788	16,906
Loss for the year	(4,399)	(366,505)	(288,168)	(482,462)
Other comprehensive income for the year, net of tax	(250)	(21,033)	(9,468)	(5,887)
Total comprehensive income / (loss) for the year, net of tax	(4,649)	(387,538)	(297,636)	(488,349)
Non-controlling interests	(187)	(15,562)	1,075	(4,612)
Equity holders of the parent	(4,212)	(350,943)	(289,243)	(477,850)
Total comprehensive income / (loss) attributable to:	(4,649)	(387,538)	(297,636)	(488,349)
Non-controlling interests	(212)	(17,678)	927	(4,616)
Equity holders of the parent	(4,437)	(369,860)	(298,563)	(483,733)
Net cash used from operating activities	(17,199)	(1,433,362)	(1,962,346)	(972,203)
Net cash used in investing activities	(27,544)	(2,295,504)	(145,952)	(86,536)
Net cash generated from financing activities	61,591	5,132,969	1,751,813	135,264
Net increase in cash and cash equivalents	16,165	1,347,187	(356,485)	₨ (923,475)
Yatra Online Limited [Member]
IfrsStatementLineItems [Line Items]
Non-current assets	18,313		1,286,936		1,526,239
Current assets	126,455		5,366,462		10,538,735
Non-current liabilities	4,077		270,563		339,769
Current liabilities	53,444		4,854,353		4,454,016
Total equity			1,528,482		7,271,189
Non-controlling interests	28,459		11,624		2,371,802
Equity attributable to equity holders of the parent	58,788		11,766,689		₨ 4,899,387
Revenue	50,236	4,186,676	3,801,597
Other income	1,227	102,294	144,954
Expenses	(50,341)	(4,195,487)	(3,595,026)
Finance income	1,885	157,132	28,760
Finance cost	2,951	(245,957)	(234,097)
Finance cost	(2,951)	245,957	234,097
Listing and related expenses	651	(54,238)	(23,591)
Listing and related expenses	(651)	54,238	23,591
Tax expense	390	(32,514)	(45,697)
Tax expense	(390)	32,514	45,697
Loss for the year	(985)	(82,094)	76,898
Other comprehensive income for the year, net of tax	(72)	5,958	(10,458)
Total comprehensive income / (loss) for the year, net of tax	(1,057)	(88,052)	66,440
Non-controlling interests	(350)	(29,175)	1,084
Equity holders of the parent	(635)	(52,918)	75,814
Non-controlling interests	(375)	(31,293)	937
Equity holders of the parent	(681)	(56,759)	65,503
Net cash used from operating activities	(17,092)	(1,424,478)	(1,530,819)
Net cash used in investing activities	(28,046)	(2,337,311)	(166,655)
Net cash generated from financing activities	55,953	4,663,085	1,384,190
Net increase in cash and cash equivalents	$ 10,815	901,296	₨ (313,284)
Cash consideration received from non-controlling shareholders*		7,688,896
Proportionate interest of non-controlling shareholder in net asset of Indian subsidiary		2,656,614
Difference recognised in Non-controlling interest reserve within equity		5,032,282
Less: Transaction costs attributed to NCI		278,757
Amount recognised as NCI		₨ 2,377,857

Group information (Details Narr

Group information (Details Narrative)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary	1.41%		98.63%
Top of range [member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary	35.54%		98.64%
Adventure and Nature Network Pvt. Ltd. [member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in joint venture	50%	50%

Summary of comparison by class

Summary of comparison by class of carrying amount and fair value of the group's financial instruments (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	₨ 1,059,129	₨ 2,813,507
Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities	3,665,248	4,989,861
Financial liabilities, at fair value	3,665,248	4,989,861
Financial liabilities at amortised cost, category [member] | Borrowings short term and long term [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	638,192	2,396,494
Financial liabilities at amortised cost, category [member] | Other liabilities [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	418,969	417,014
Financial assets at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial assets	9,304,314	4,083,900
Financial assets, at fair value	9,304,314	4,083,900
Financial assets at amortised cost, category [member] | Trade receivables [member]
IfrsStatementLineItems [Line Items]
Financial assets	4,637,243	2,870,612
Financial assets, at fair value	4,637,243	2,870,612
Financial assets at amortised cost, category [member] | Cash and Cash Equivalent [Member]
IfrsStatementLineItems [Line Items]
Financial assets	1,741,950	503,601
Financial assets, at fair value	1,741,950	503,601
Financial assets at amortised cost, category [member] | Term deposits [member]
IfrsStatementLineItems [Line Items]
Financial assets	2,757,824	587,375
Financial assets, at fair value	2,757,824	587,375
Financial assets at amortised cost, category [member] | Other financial assets [member]
IfrsStatementLineItems [Line Items]
Financial assets	167,297	122,312
Financial assets, at fair value	167,297	122,312
Financial liabilities at amortised cost, category [member] | Trade and Other Payables [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities	2,608,087	2,176,353
Financial liabilities, at fair value	2,608,087	2,176,353
Financial liabilities at amortised cost, category [member] | Borrowings short term and long term [member]
IfrsStatementLineItems [Line Items]
Financial liabilities	638,192	2,396,494
Financial liabilities at amortised cost, category [member] | Other liabilities [member]
IfrsStatementLineItems [Line Items]
Financial liabilities	₨ 418,969	₨ 417,014

Schedule of financial instrumen

Schedule of financial instruments by fair value hierarchy (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	₨ 1,059,129	₨ 2,813,507
Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	3,665,248	4,989,861
Level 1 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	1,059,129	2,813,507
Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
At fair value [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	1,059,129	2,813,507
Borrowings short term and long term [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	640,160	2,396,493
Borrowings short term and long term [member] | Level 1 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
Borrowings short term and long term [member] | Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	640,160	2,396,493
Borrowings short term and long term [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
Borrowings short term and long term [member] | At fair value [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	640,160	2,396,493
Other liabilities [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	418,969	417,014
Other liabilities [member] | Level 1 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
Other liabilities [member] | Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	418,969	417,014
Other liabilities [member] | Level 3 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value
Other liabilities [member] | At fair value [member] | Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	418,969	417,014
Assets For Which Fair Value Is Disclosed [Member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,925,121	709,687
Assets For Which Fair Value Is Disclosed [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,925,121	709,687
Assets For Which Fair Value Is Disclosed [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | At fair value [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,925,121	709,687
Assets For Which Fair Value Is Disclosed [Member] | Term deposits [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,757,824	587,375
Assets For Which Fair Value Is Disclosed [Member] | Term deposits [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | Term deposits [member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,757,824	587,375
Assets For Which Fair Value Is Disclosed [Member] | Term deposits [member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | Term deposits [member] | At fair value [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	2,757,824	587,375
Assets For Which Fair Value Is Disclosed [Member] | Other financial assets [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	167,297	122,312
Assets For Which Fair Value Is Disclosed [Member] | Other financial assets [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | Other financial assets [member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	167,297	122,312
Assets For Which Fair Value Is Disclosed [Member] | Other financial assets [member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value
Assets For Which Fair Value Is Disclosed [Member] | Other financial assets [member] | At fair value [member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	₨ 167,297	₨ 122,312

Fair value measurement (Details

Fair value measurement (Details Narrative)	12 Months Ended
	Mar. 31, 2024 INR (₨)
Fair Value Measurement
Transfers out of Level 3 of fair value hierarchy, liabilities	₨ 0

Schedule of revenue by product

Schedule of revenue by product type and customer type (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Rendering of services	$ 43,002	₨ 3,583,798	₨ 3,405,548	₨ 1,817,392
Air Ticketing Services [Member]
Rendering of services		1,729,305	1,779,972	1,150,474
Hotels And Packages Services [Member]
Rendering of services		1,693,962	1,471,270	520,740
Other services [member]
Rendering of services		₨ 160,531	₨ 154,306	₨ 146,178

Summary of contract assets (Det

Summary of contract assets (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Rendering Of Services
Contract Assets		₨ 190,598	₨ 11

Changes in contract assets (Det

Changes in contract assets (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Rendering Of Services
Balance at the beginning of the year		₨ 190,598	₨ 11
Revenue recognised during the year	[1]		190,598
Billed during the year		(190,598)	(11)
Balance at the end of the year			₨ 190,598
[1]Refer to para 8.1 – Note 1 above for details about contract assets for the year ended March 31, 2024.

Summary of contract liabilities

Summary of contract liabilities (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	₨ 625,538	₨ 571,359
Advances from customer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	622,178	525,638
Deferred Revenue [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	₨ 3,360	₨ 45,721

Rendering of services (Details

Rendering of services (Details Narrative) $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 50,275	₨ 4,189,897,000	₨ 3,827,265,000	₨ 1,989,376,000
Contract Assets			190,598,000	11,000
Revenue from performance obligations satisfied or partially satisfied in previous periods				98,863,000
Increase in Contract Liabilities Due to Advances Received From Customers			525,638,000	₨ 531,526,000
Decrease in Contract Liabilities Due to Recognized in Revenue		344,841,000	190,418,000
Decrease in Contract Liabilities Due to Refunded to Customers		9,662,000	5,366,000
Air Ticketing Services [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers			185,991,000
Contract Assets		185,991
Advances from customer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase in Contract Liabilities Due to Advances Received From Customers		₨ 622,178,000	₨ 525,638,000

Schedule of other revenue (Deta

Schedule of other revenue (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
DisclosureOfOtherRevenueLineItems [Line Items]
Total	$ 7,273	₨ 606,099	₨ 421,717	₨ 171,984
Marketing Revenue [Member]
DisclosureOfOtherRevenueLineItems [Line Items]
Total		₨ 606,099	₨ 421,717	₨ 171,984

Schedule of other income (Detai

Schedule of other income (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Other Income
Liability no longer required to be paid		₨ 100,492	₨ 140,693	₨ 119,708
Gain on termination/rent concession of leases			1,811	35,847
Gain on sale of property, plant and equipment (net)		705	3,800	1,931
Miscellaneous income		1,165	6,216	1,162
Total	$ 1,228	₨ 102,362	₨ 152,520	₨ 158,648

Other income (Details Narrative

Other income (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Gain on termination/ rent concession of leases income		₨ 1,811	₨ 35,847
Covid 19 [member]
IfrsStatementLineItems [Line Items]
Gain on termination/ rent concession of leases income			₨ 8,485

Schedule of personnel expenses

Schedule of personnel expenses (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Personnel Expenses
Salaries, wages and other short term employee benefits		₨ 1,020,823	₨ 907,523	₨ 741,639
Contributions to defined contribution plans		54,683	47,321	37,880
Expenses related to defined benefit plans (refer to Note 34)		10,490	11,321	13,878
Share based compensation costs (refer to Note 30)		229,260	152,054	209,557
Employee welfare expenses		32,959	30,215	18,927
Total	$ 16,177	₨ 1,348,215	₨ 1,148,434	₨ 1,021,881

Schedule of other operating exp

Schedule of other operating expenses (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Other Operating Expenses
Commission		₨ 360,877	₨ 315,137	₨ 113,947
Communication		179,656	164,637	135,004
Legal and professional fees		346,867	301,252	179,353
Outsourcing fees		35,924	28,764	20,304
Payment gateway and other charges		511,948	397,590	256,353
Advances provision		3,891	38,860	5,326
Impairment losses/reversals on trade and other receivables		(47,588)	115,006	26,412
Impairment losses on security deposit and other assets (refer to Note 27)			741
Duties and taxes		2,606	14,632	12,178
Rent (refer to Note 42)		3,646	1,832	2,330
Repairs and maintenance		48,056	44,387	31,813
Travelling and conveyance		41,200	32,126	12,705
Insurance		55,637	76,170	76,371
Corporate social responsibility (CSR) expense				1,950
Miscellaneous expenses		36,632	23,829	19,267
Total	$ 18,951	₨ 1,579,352	₨ 1,554,963	₨ 893,313

Schedule of depreciation and am

Schedule of depreciation and amortization (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Depreciation and amortisation expense [abstract]
Depreciation		₨ 20,336	₨ 14,307	₨ 14,752
Amortization		122,920	119,196	230,758
Depreciation on right of use assets		54,271	56,649	62,643
Total	$ 2,370	₨ 197,527	₨ 190,152	₨ 308,153

Summarized financial position a

Summarized financial position and profit or loss of ANN (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2021 INR (₨)
Current Assets
Cash and cash equivalents		$ 20,902			₨ 800,282	₨ 1,741,950	$ 6,043	₨ 503,601	₨ 1,711,589
Other current financial assets		1,619				134,930		68,997
Non-current liabilities
Employee benefits		(670)				(55,850)		(40,747)
Current liabilities
Borrowings						(638,192)		(2,352,652)
Trade and other payables						(2,608,087)		(2,176,353)
Employee benefits		(496)				(41,307)		(56,020)
Equity		(93,115)			(892,241)	(7,760,272)		(719,319)	₨ (1,163,075)
Finance cost		(3,444)	₨ (286,998)	₨ (326,399)	(100,453)
Loss before taxes		(3,953)	(329,331)	(241,380)	(465,556)
Income tax expense		(446)	(37,174)	(46,788)	(16,906)
Loss for the year		(4,399)	(366,505)	(288,168)	(482,462)
Group’s share of loss for the year					41,616
Adventure and Nature Network Pvt. Ltd. [member]
Current Assets
Cash and cash equivalents						1,582		592
Other current financial assets						1,818		1,289
Non-current liabilities
Employee benefits						(246)		(157)
Current liabilities
Borrowings						(63,500)		(58,700)
Trade and other payables						(12,474)		(10,625)
Employee benefits						(197)		(297)
Other non-financial liability						(35,163)		(34,508)
Equity						(108,180)		(102,406)
Group’s carrying amount of the investment (50%)						(54,090)		(51,203)
True-up of carrying value to group share loss	[1]					54,090		51,203
Net carrying amount of investment
Revenue			3,417	7,554	4,999
Other operating expenses, including depreciation INR Nil (March 31, 2023: INR Nil and March 31, 2022: INR 86)			(8,506)	(5,931)	(7,656)
Finance cost			(600)	(9,230)	(8,911)
Loss before taxes			(5,689)	(7,607)	(11,568)
Income tax expense
Loss for the year			(5,689)	(7,607)	(11,568)
Group’s share of loss for the year	[1]		₨ (2,845)	₨ (3,803)	₨ (5,784)
[1]Upto March 31, 2024, the Group had advanced INR 57,200

Summarized financial position_2

Summarized financial position and profit or loss of ANN (Details) (Parenthetical) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
InvestmentInJointVentureLineItems [Line Items]
Depreciation expense	₨ 20,336	₨ 14,307	₨ 14,752
Adventure and Nature Network Pvt. Ltd. [member]
InvestmentInJointVentureLineItems [Line Items]
Proportion of ownership interest in joint venture	50%	50%
Depreciation expense			86
Joint ventures [member]
InvestmentInJointVentureLineItems [Line Items]
Advanced loan amount	57,200	57,200
Loan outstanding impairment of interest	73,719	73,719
Expected credit loss		₨ 1,000	₨ 72,719

Investment in joint venture (De

Investment in joint venture (Details Narrative) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
InvestmentInJointVentureLineItems [Line Items]
Other cash payments to acquire interests in joint ventures, classified as investing activities
Share loss of joint venture					41,616
Adventure and Nature Network Pvt. Ltd. [member]
InvestmentInJointVentureLineItems [Line Items]
Proportion of ownership interest in joint venture		50%	50%	50%
Share loss of joint venture	[1]		₨ (2,845)	₨ (3,803)	₨ (5,784)
Estimated financial effect of contingent liabilities			4,321	₨ 4,321
Joint ventures [member]
InvestmentInJointVentureLineItems [Line Items]
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income			₨ 54,090
[1]Upto March 31, 2024, the Group had advanced INR 57,200

Schedule of finance income (Det

Schedule of finance income (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Interest income on:
- Bank deposits recognised at amortised cost			₨ 160,784	₨ 14,354	₨ 25,804
- Others	[1]		6,528	3,521	10,365
Foreign exchange gain (net)				7,655	8,346
Unwinding of other financial assets			3,402	3,414	3,301
Total		$ 2,048	₨ 170,714	₨ 28,944	₨ 47,816
[1]Interest income on others include interest income on loan given to joint venture of INR Nil

Schedule of finance income (D_2

Schedule of finance income (Details) (Parenthetical) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Finance Income
Interest income on loans and advances to customers			₨ 4,240

Schedule of finance cost (Detai

Schedule of finance cost (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Finance Cost
Bank charges		₨ 25,120	₨ 78,091	₨ 5,546
Foreign exchange loss (net)		20,790
Interest on borrowings recognised at amortised cost		207,089	129,888	6,946
Interest on lease liabilities		32,267	35,992	43,871
Unwinding of other financial liabilities			51,878	44,090
Others		1,733	30,550
Total	$ 3,444	₨ 286,998	₨ 326,399	₨ 100,453

Schedule of loss before income

Schedule of loss before income taxes (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IncomeTaxesLineItems [Line Items]
Loss before tax	$ (3,953)	₨ (329,331)	₨ (241,380)	₨ (465,556)
Country of domicile [member]
IncomeTaxesLineItems [Line Items]
Loss before tax		(273,102)	(353,088)	(145,363)
Foreign countries [member]
IncomeTaxesLineItems [Line Items]
Loss before tax		₨ (56,229)	₨ 111,708	₨ (320,193)

Reconciliation of tax expense a

Reconciliation of tax expense and accounting profit multiplied by tax rate (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Current Period			₨ 39,045	₨ 52,046	₨ 14,478
Current income tax expenses			39,045	52,046	14,478
Origination and reversal of temporary differences			(1,871)	(5,258)	2,428
Deferred tax (benefit)/ expense			(1,871)	(5,258)	2,428
Total income tax expenses as reported in statement of profit or loss		$ 446	37,174	46,788	16,906
Loss for the year		(4,399)	(366,505)	(288,168)	(482,462)
Total income tax expense		$ 446	37,174	46,788	16,906
Loss before income taxes	[1]		(329,331)	(241,380)	(465,556)
Expected tax expense at statutory income tax rate	[2]		(165)	32,760	(105,537)
Non-deductible expenses			17,026	19,074	17,024
Utilization of previously unrecognised tax losses			(29,260)	(42,671)	(13,134)
Current year losses for which no deferred tax asset was recognized			83,574	36,761	174,746
Change in unrecognised temporary differences			(35,638)	209	(58,979)
Effect of change in tax rate				(1,908)
Others			₨ 1,637	₨ 2,563	₨ 2,786
India [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Applicable tax rate		25.17%	25.17%	25.17%	25.17%
India [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Applicable tax rate		31.20%	31.20%	26%	31.20%
Singapore [Member]
IfrsStatementLineItems [Line Items]
Applicable tax rate		17%	17%	17%	17%
[1]Refer to Note A above for breakup of loss before tax into domestic (Parent Company) and foreign operations (subsidiaries).[2]The domicile of the Parent Company is Cayman Islands wherein the applicable tax rate is Nil (March 31, 2023: Nil, March 31, 2022: Nil). The Group’s two major tax jurisdictions are India and Singapore with tax rates ranging between 25.17

Summary of income and share dat

Summary of income and share data used in the basic and diluted loss per share computations (Details)	12 Months Ended
	Mar. 31, 2024 $ / shares	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2023 INR (₨) ₨ / shares shares	Mar. 31, 2022 INR (₨) ₨ / shares shares
Loss Per Share
Loss attributable to ordinary shareholders - Basic | ₨		₨ (350,943)	₨ (289,242)	₨ (477,850)
Weighted average number of ordinary shares outstanding used in computing basic loss per share | shares		62,672,527	62,991,006	62,352,494
Basic loss per share | (per share)	$ (0.07)	₨ (5.60)	₨ (4.59)	₨ (7.66)
Loss attributable to ordinary shareholders-Dilutive | ₨		₨ (350,942)	₨ (289,242)	₨ (477,850)
Weighted average number of ordinary shares outstanding used in computing diluted loss per share | shares		62,672,527	62,991,006	62,352,494
Diluted loss per share | (per share)	$ (0.07)	₨ (5.60)	₨ (4.59)	₨ (7.66)

Loss per share (Details Narrati

Loss per share (Details Narrative) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Ordinary shares [member] | Employee stock options and restricted stock units [member]
LossPerShareLineItems [Line Items]
Antidilutive securities excluded from computation of earnings per shares amount	544,619	701,582	2,025,975

Reconciliation of changes in pr

Reconciliation of changes in property, plant and equipment (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Property, Plant and Equipment [Line Items]
Beginning of the year		₨ 45,843
End of the year	$ 886	73,835	₨ 45,843
Leasehold improvements [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		1
End of the year		1	1
Computer equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		9,072
End of the year		30,080	9,072
Fixtures and fittings [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		421
End of the year		363	421
Vehicles [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		35,083
End of the year		42,491	35,083
Office equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		1,265
End of the year		900	1,265
Gross carrying amount [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		417,836	410,052
Additions		49,447	44,185
Disposals		(12,023)	(36,540)
Effects of movements in foreign exchange rates			139
End of the year		455,260	417,836
Gross carrying amount [member] | Leasehold improvements [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		228	207
Additions
Disposals
Effects of movements in foreign exchange rates			21
End of the year		228	228
Gross carrying amount [member] | Computer equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		318,321	326,207
Additions		26,598	6,982
Disposals		(9,975)	(14,868)
Effects of movements in foreign exchange rates
End of the year		334,944	318,321
Gross carrying amount [member] | Fixtures and fittings [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		2,480	2,182
Additions		64	345
Disposals			(99)
Effects of movements in foreign exchange rates			52
End of the year		2,544	2,480
Gross carrying amount [member] | Vehicles [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		71,595	54,437
Additions		22,392	36,482
Disposals		(2,046)	(19,324)
Effects of movements in foreign exchange rates
End of the year		91,941	71,595
Gross carrying amount [member] | Office equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		25,212	27,019
Additions		393	376
Disposals		(2)	(2,249)
Effects of movements in foreign exchange rates			66
End of the year		25,603	25,212
Depreciation [Member]
Property, Plant and Equipment [Line Items]
Beginning of the year		371,994	388,055
Disposals		(10,905)	(30,506)
Charge for the year		20,336	14,309
Effects of movements in foreign exchange rates			136
End of the year		381,425	371,994
Depreciation [Member] | Leasehold improvements [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		227	156
Disposals
Charge for the year			52
Effects of movements in foreign exchange rates			19
End of the year		227	227
Depreciation [Member] | Computer equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		309,248	320,288
Disposals		(9,975)	(14,868)
Charge for the year		5,591	3,828
Effects of movements in foreign exchange rates
End of the year		304,864	309,248
Depreciation [Member] | Fixtures and fittings [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		2,060	1,939
Disposals			(99)
Charge for the year		121	168
Effects of movements in foreign exchange rates			52
End of the year		2,181	2,060
Depreciation [Member] | Vehicles [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		36,512	41,133
Disposals		(930)	(13,382)
Charge for the year		13,868	8,761
Effects of movements in foreign exchange rates
End of the year		49,450	36,512
Depreciation [Member] | Office equipment [member]
Property, Plant and Equipment [Line Items]
Beginning of the year		23,947	24,539
Disposals			(2,157)
Charge for the year		757	1,500
Effects of movements in foreign exchange rates			65
End of the year		₨ 24,704	₨ 23,947

Property, plant and equipment_2

Property, plant and equipment (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	₨ 20,336	₨ 14,307	₨ 14,752
Vehicles held under vehicle loan [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	12,323	4,981
2016 stock option and incentive plan [member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, pledged as security	34,022	30,299
Gross carrying amount [member] | Vehicles held under vehicle loan [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	50,828	35,483
Accumulated depreciation and amortisation [member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, pledged as security	₨ 16,806	₨ 5,184

Schedule of reconciliation of c

Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Balance at beginning of year		₨ 778,963
Balance at end of year	$ 10,960	913,434	₨ 778,963
Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		180,214
Balance at end of year		285,938	180,214
Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year
Balance at end of year
Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		0
Balance at end of year		0	0
Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		26,937
Balance at end of year		17,958	26,937
Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		350
Balance at end of year		0	350
Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year
Balance at end of year
Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		528,191
Balance at end of year		528,191	528,191
Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		43,272
Balance at end of year		81,347	43,272
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		4,349,316	4,207,192
Additions		473,766	285,791
Disposals		(216,391)	(143,667)
Effects of movements in foreign exchange rates
Balance at end of year		4,606,691	4,349,316
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		2,575,716	2,439,475
Additions		219,301	140,032
Disposals			(3,791)
Effects of movements in foreign exchange rates
Balance at end of year		2,795,016	2,575,716
Gross carrying amount [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		59,209	59,209
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year		59,209	59,209
Gross carrying amount [member] | Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		222,169	222,169
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year		222,169	222,169
Gross carrying amount [member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		140,336	140,336
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year		140,336	140,336
Gross carrying amount [member] | Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		22,171	22,171
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year		22,171	22,171
Gross carrying amount [member] | Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		271,329	271,329
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year		271,329	271,329
Gross carrying amount [member] | Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		1,015,099	1,015,099
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			1,015,099
Gross carrying amount [member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		43,272	37,404
Additions		254,465	145,760
Disposals		(216,391)	(139,892)
Effects of movements in foreign exchange rates
Balance at end of year		81,347	43,272
Amortisation and Impairment [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		3,570,337	3,454,932
Disposals			(3,791)
Charge for the year		122,920	119,196
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		3,693,257	3,570,337
Amortisation and Impairment [Member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		2,395,502	2,293,772
Disposals			(3,791)
Charge for the year		113,592	105,521
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		2,509,094	2,395,502
Amortisation and Impairment [Member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		59,209	59,209
Disposals
Charge for the year
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		59,209	59,209
Amortisation and Impairment [Member] | Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		222,169	217,895
Disposals
Charge for the year			4,274
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		222,169	222,169
Amortisation and Impairment [Member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		113,399	104,420
Disposals
Charge for the year		8,979	8,979
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		122,378	113,399
Amortisation and Impairment [Member] | Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		21,821	21,399
Disposals
Charge for the year		350	422
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		22,171	21,821
Amortisation and Impairment [Member] | Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		271,329	271,329
Disposals
Charge for the year
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		271,329	271,329
Amortisation and Impairment [Member] | Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year		486,908	486,908
Disposals
Charge for the year
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year		486,908	486,908
Amortisation and Impairment [Member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year
Disposals
Charge for the year
Impairment of goodwill
Effects of movements in foreign exchange rates
Balance at end of year

Schedule of carrying amount of

Schedule of carrying amount of goodwill (Details) - INR (₨) ₨ in Thousands		Mar. 31, 2024	Mar. 31, 2023
TSI Yatra Private Limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Goodwill		₨ 103,670	₨ 103,670
Yatra tg stays private limited and yatra hotel solutions private limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Goodwill	[1]	219,163	219,163
Yatra for Business Private Limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Goodwill		205,358	205,358
Cash-generating units [Member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Goodwill		₨ 528,191	₨ 528,191
[1]Includes assumptions of TSI Yatra Private Limited, Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited and Yatra for Business Private Limited

Schedule of valuation method of

Schedule of valuation method of recoverable amount (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
TSI Yatra Private Limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Value in use		Value in use
Fair value less costs of disposal	FVLCOD
Yatra for Business Private Limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Value in use		Value in use
Fair value less costs of disposal	FVLCOD
Yatra tg stays private limited and yatra hotel solutions private limited [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Value in use	Value in use	Value in use

Schedule of EBITDA market multi

Schedule of EBITDA market multiple (Details)	Mar. 31, 2024 $ / shares
Bottom of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
EBITDA market multiple	$ 14.2
Discount applied	10%
Top of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
EBITDA market multiple	$ 16.7
Discount applied	20%

Summary of key assumptions used

Summary of key assumptions used in calculations of value in use for CGUs (Details)		12 Months Ended
		Mar. 31, 2024		Mar. 31, 2023
IntangibleAssetsAndGoodwillLineItems [Line Items]
Pre-Tax Discount rate	[1]	24.05%
Terminal Value growth rate		4%	[1]	5%	[2]
Bottom of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
EBITDA Margin		22.54%	[1]	20.10%	[2]
Top of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
EBITDA Margin		23.63%	[1]	28.70%	[2]
Bottom of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Pre-Tax Discount rate	[2]			27.20%
Top of range [member]
IntangibleAssetsAndGoodwillLineItems [Line Items]
Pre-Tax Discount rate	[2]			30.18%
[1]Includes assumptions of Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited[2]Includes assumptions of TSI Yatra Private Limited, Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited and Yatra for Business Private Limited

Summary of key assumptions us_2

Summary of key assumptions used in calculations of value in use for CGUs (Details) (Parenthetical)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Intangible assets and goodwill [abstract]
Margin term	5 years	5 years

Schedule of current and non-cur

Schedule of current and non-current prepayments and other assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Current
Advance to vendors (net of allowance)		₨ 1,298,798	₨ 804,201
Advance to joint venture (net of allowance)		6,319
Balance with statutory authorities		98,823	41,973
Prepaid expenses		63,399	102,299
Due from employees		8,328	3,451
Others		12,194
Total		1,487,861	951,924
Non-current
Prepaid expenses		755	1,177
Total	$ 9	₨ 755	₨ 1,177

Schedule of changes in allowanc

Schedule of changes in allowance for doubtful advances (Details) - Allowance for doubtful advances [member] - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
AllowanceForDoubtfulAdvancesLineItems [Line Items]
Balance at the beginning of the year	₨ 59,612	₨ 22,967
Provisions accrued during the year	10,025	38,860
Amount written off during the year		(2,215)
Balance at the end of the year	₨ 69,637	₨ 59,612

Schedule of other financial ass

Schedule of other financial assets, Non-current (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Total	$ 288	₨ 24,039	₨ 49,864
Security deposits [member]
IfrsStatementLineItems [Line Items]
Total		₨ 24,039	₨ 49,864

Other financial assets, Non-c_3

Other financial assets, Non-current (Details Narrative)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Security deposits, non-current, remaining contractual term	1 year	1 year
Top of range [member]
IfrsStatementLineItems [Line Items]
Security deposits, non-current, remaining contractual term	4 years 6 months	5 years 6 months

Schedule of term deposits (Deta

Schedule of term deposits (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Term Deposits
Fixed deposits with banks		₨ 2,757,824	₨ 587,375
Total		2,757,824	587,375
Non-current	$ 1,646	137,169	6,158
Current	$ 31,445	₨ 2,620,655	₨ 581,217

Term deposits (Details Narrativ

Term deposits (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Term deposits	₨ 420,337	₨ 550,053
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Term deposits, maturity	6 months
Top of range [member]
IfrsStatementLineItems [Line Items]
Term deposits, maturity	3 years

Schedule of other non financial

Schedule of other non financial assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Other Non Financial Assets
Fair value adjustment – financial assets		₨ 1,481
Restricted asset		206,074	195,491
Total		207,555	195,491
Non-current	$ 2,490	₨ 207,555	₨ 195,491

Other non financial assets (Det

Other non financial assets (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Other Non Financial Assets
Mandatory reserve deposits with tax authorities	₨ 204,993	₨ 194,409
Income tax examination, refund adjustment claim with taxing authority, non-current	₨ 1,081	₨ 1,081

Schedule of unrecognized deferr

Schedule of unrecognized deferred tax assets (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 2,553,559	₨ 2,905,155
Temporary differences [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	282,544	320,667
Unabsorbed depreciation [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 2,271,015	₨ 2,584,488

Schedule of recognized deferred

Schedule of recognized deferred tax assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		₨ 9,239	₨ 9,848
Right-of-use assets	$ 1,920	160,037	200,760	₨ 229,710
OCI gratuity		1,238	1,694
Deferred tax assets	131	10,932	11,086
Deferred tax liabilities	$ (56)	(4,669)	(7,150)
Deferred tax liability (asset)		6,263	3,936	(1,517)
Lease liabilities [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		208	385
Deferred tax liability (asset)		208	385	235
Property plant and equipment intangible assets [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		2,712	3,142
Deferred tax liabilities		(4,669)	(7,150)
Deferred tax liability (asset)		(1,957)	(4,009)	(8,004)
Trade and other receivables [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		4,046	4,497
Deferred tax liability (asset)		4,497	4,046	2,281
Employee benefits [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		1,888	2,118
Deferred tax liability (asset)		1,888	2,118	3,009
Unutilised business losses [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		25	294
Provision for expenses [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred Tax Assets Before Amounts Recognised In Other Comprehensive Income		93	142
Right-of-use assets		(161)	(279)
Deferred tax liability (asset)		₨ 93	₨ 142	₨ 25

Schedule of changes in deferred

Schedule of changes in deferred tax assets (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	₨ 3,936	₨ (1,517)
Recognised in profit or loss	1,871	5,258
Recognised in other comprehensive income	456	195
Deferred tax assets, Ending balance	6,263	3,936
Lease liabilities [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	385	235
Recognised in profit or loss	(177)	151
Deferred tax assets, Ending balance	208	385
Right-of-use assets [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	(279)	(148)
Recognised in profit or loss	118	(131)
Deferred tax assets, Ending balance	(161)	(279)
Property plant and equipment intangible assets [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	(4,009)	(8,004)
Recognised in profit or loss	2,052	3,996
Recognised in other comprehensive income
Deferred tax assets, Ending balance	(1,957)	(4,009)
Trade and other receivables [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	4,046	2,281
Recognised in profit or loss	451	1,765
Recognised in other comprehensive income
Deferred tax assets, Ending balance	4,497	4,046
Employee benefits [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	2,118	3,009
Recognised in profit or loss	(230)	(891)
Recognised in other comprehensive income
Deferred tax assets, Ending balance	1,888	2,118
Provision for expenses [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	142	25
Recognised in profit or loss	(49)	117
Recognised in other comprehensive income
Deferred tax assets, Ending balance	93	142
Remeasurement Loss [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	1,238	1,043
Recognised in profit or loss
Recognised in other comprehensive income	456	195
Deferred tax assets, Ending balance	1,694	1,238
Loss available for offsetting against future taxable income [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Deferred tax assets, Beginning balance	294	42
Recognised in profit or loss	(294)	252
Recognised in other comprehensive income
Deferred tax assets, Ending balance		₨ 294

Deferred Tax (Details Narrative

Deferred Tax (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 2,553,559	₨ 2,905,155
Temporary differences [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	282,544	320,667
Unabsorbed depreciation [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	2,271,015	2,584,488
Subsidiaries [Member] | Temporary differences [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	1,091,546	1,240,552
Subsidiaries [Member] | Unused tax losses [member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	6,220,212	7,613,049
Subsidiaries [Member] | Unabsorbed depreciation [Member]
DeferredTaxAssetsAndLiabilitiesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 2,572,004	₨ 2,335,601

Schedule of trade and other rec

Schedule of trade and other receivables (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Trade and other receivables [abstract]
Trade receivables (net of allowance)		₨ 4,508,552	₨ 2,817,604
Receivables from joint venture			530
Refund and other receivable (net of allowance)		128,691	52,478
Total		4,637,243	2,870,612
Contract Assets			190,598	₨ 11
Total	$ 55,642	₨ 4,637,243	₨ 3,061,210

Trade and other receivables (De

Trade and other receivables (Details Narrative) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
TradeAndOtherReceivablesLineItems [Line Items]
Current borrowings and current portion of non-current borrowings	$ 6,282	₨ 523,515	₨ 2,333,378
Factoring [Member]
TradeAndOtherReceivablesLineItems [Line Items]
Trade receivables		451,001	1,210,777
Current borrowings and current portion of non-current borrowings		₨ 405,901	₨ 1,089,699

Schedule of other financial a_2

Schedule of other financial assets, current (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Other financial assets, current	$ 1,619	₨ 134,930	₨ 68,997
Interest accrued on term deposits [Member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		29,583	1,668
Security deposits [member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		55,700	12,735
Other financial assets including government grant [member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		₨ 49,647	₨ 54,594

Schedule of movement in allowan

Schedule of movement in allowance for doubtful security deposits (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Other Financial Assets Current
Balance at the beginning of the year		₨ 78,725	₨ 78,133
Provisions accrued during the year	[1]		1,741
Amount written off during the year			(1,578)
Provision moved from allowance for doubtful advances			429
Balance at the end of the year		₨ 78,725	₨ 78,725
[1]includes amount of INR Nil 1,000

Schedule of movement in allow_2

Schedule of movement in allowance for doubtful security deposits (Details) (Parenthetical) - INR (₨)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Other Financial Assets Current
Provision of impairment loans		₨ 1,000

Schedule of movement in governm

Schedule of movement in government grant (Details) - INR (₨)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Other Financial Assets Current
At 1 April	₨ 54,594,000	₨ 54,594,000
Recorded/ (trued- up) in statement of profit or loss	(5,781)
Received during the year
Effect of movement in exchange rate
At 31 March	₨ 48,813,000	₨ 54,594,000

Other financial assets, curre_3

Other financial assets, current (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Interest reinvested in term deposits	₨ 82,379	₨ 10,025
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Security deposits ranges	1 year
Top of range [member]
IfrsStatementLineItems [Line Items]
Security deposits ranges	4 years 6 months

Schedule of cash and cash equiv

Schedule of cash and cash equivalents (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Cash and Cash Equivalents [Abstract]
Cash on hand	$ 1	₨ 72	₨ 125	₨ 255
Credit card collection in hand	9,567	797,380	207,235	167,837
Balances with bank		944,498	296,241
Total	$ 20,902	₨ 1,741,950	₨ 503,601	₨ 800,282

Cash and cash equivalents (Deta

Cash and cash equivalents (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Cash and Cash Equivalents [Abstract]
Undrawn borrowing facilities	₨ 1,294,099	₨ 308,901

Schedule of authorized shares (

Schedule of authorized shares (Details) - shares	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Number of shares authorized	523,159,375	523,159,375
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	500,000,000	500,000,000
Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	10,000,000	10,000,000
Ordinary shares class F [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	3,159,375	3,159,375
Preference shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	10,000,000	10,000,000

Schedule of authorized shares_2

Schedule of authorized shares (Details) (Parenthetical)	Mar. 31, 2024 $ / shares		Mar. 31, 2024 ₨ / shares	Mar. 31, 2023 $ / shares
IfrsStatementLineItems [Line Items]
Par value per share			₨ 142
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	$ 0.0001	[1]	0.008
Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	0.0001	[2]	0.008
Ordinary shares class F [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	0.0001		0.008	$ 0.0001
Preference shares [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	$ 0.0001		₨ 0.008
[1]For movement in class A shares to Ordinary shares, refer to note 6.[2]Norwest Venture Partners X, LP and Norwest Venture Partners IX, LP, holding

Schedule of changes in share ca

Schedule of changes in share capital and share premium (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($) shares	Mar. 31, 2024 INR (₨) shares	Mar. 31, 2023 INR (₨) shares
Disclosure of classes of share capital [abstract]
Number of shares, outstanding, beginning balance | shares	63,647,927	63,647,927	62,585,836
Share capital, outstanding, beginning balance		₨ 850	₨ 842
Share premium, outstanding, beginning balance		₨ 20,388,799	₨ 20,286,474
Number of shares, exercise of option (restricted stock units and share-based payments) | shares	906,052	906,052	1,062,091
Share capital, exercise of option (restricted stock units and share-based payments)		₨ 7	₨ 8
Share premium, exercise of option (restricted stock units and share-based payments)		₨ 122,679	₨ 102,325
Number of shares, outstanding, ending balance | shares	63,113,555	63,113,555	63,647,927
Share capital, outstanding, ending balance		₨ 857	₨ 850
Share premium, outstanding, ending balance	$ 246,118	₨ 20,511,478	₨ 20,388,799
Number of shares, own shares repurchased | shares	(1,440,424)	(1,440,424)

Schedule of Classes of Shares O

Schedule of Classes of Shares Outstanding (Details)		Mar. 31, 2024 $ / shares shares		Mar. 31, 2024 ₨ / shares shares	Mar. 31, 2023 $ / shares shares	Mar. 31, 2022 shares
IfrsStatementLineItems [Line Items]
Nominal value | ₨ / shares				₨ 142
Ordinary shares		63,113,555		63,113,555	63,647,927	62,585,836
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Nominal value | (per share)		$ 0.0001	[1]	₨ 0.008
Ordinary shares	[1]	61,258,684		61,258,684	59,400,888
Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Nominal value | (per share)		$ 0.0001	[2]	₨ 0.008
Ordinary shares	[2]				2,392,168
Ordinary shares class F [member]
IfrsStatementLineItems [Line Items]
Nominal value | (per share)		$ 0.0001		₨ 0.008	$ 0.0001
Ordinary shares		1,854,871		1,854,871	1,854,871
[1]For movement in class A shares to Ordinary shares, refer to note 6.[2]Norwest Venture Partners X, LP and Norwest Venture Partners IX, LP, holding

Schedule of Classes of Shares_2

Schedule of Classes of Shares Outstanding (Details) (Parenthetical) - shares		Mar. 31, 2024	Feb. 15, 2024	Mar. 31, 2023	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Number of shares outstanding		63,113,555		63,647,927	62,585,836
Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding	[1]			2,392,168
Norwest Venture Partners X, LP [Member] | Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding			1,196,084
[custom:ConversionOfClassASharesIntoOrdinaryShares-0]			1,196,084
Norwest Venture Partners IX, LP [Member] | Ordinary shares class A [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding			1,196,084
[custom:ConversionOfClassASharesIntoOrdinaryShares-0]			1,196,084
[1]Norwest Venture Partners X, LP and Norwest Venture Partners IX, LP, holding

Schedule of changes in treasury

Schedule of changes in treasury shares (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($) shares		Mar. 31, 2024 INR (₨) shares		Mar. 31, 2023 INR (₨) shares
IfrsStatementLineItems [Line Items]
Number of shares, outstanding, beginning balance	63,647,927		63,647,927		62,585,836
Amount, balance at beginning of the year | ₨			₨ (719,319,000)		₨ (892,241,000)
Number of shares, outstanding, ending balance	63,113,555		63,113,555		63,647,927
Amount, balance at end of the year	$ (93,115)		₨ (7,760,272,000)		₨ (719,319,000)
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Number of shares, outstanding, beginning balance	999		999		999
Amount, balance at beginning of the year | ₨			₨ 11,219,000		₨ 11,219,000
Numbers of shares, exercise of options
Amount, exercise of options | ₨
Numbers of shares, own shares repurchased	1,440,424	[1]	1,440,424	[1]
Amount, own shares repurchased | ₨			₨ 210,933	[1]
Number of shares, outstanding, ending balance	1,441,423		1,441,423		999
Amount, balance at end of the year | ₨			₨ 222,152,000		₨ 11,219,000
[1]pursuant to buyback of ordinary shares approved by the board of directors.

Equity share capital and shar_3

Equity share capital and share premium (Details Narrative)	12 Months Ended
	Mar. 31, 2024 $ / shares shares		Mar. 31, 2024 $ / shares ₨ / shares shares		Mar. 31, 2024 ₨ / shares shares	Mar. 31, 2023 $ / shares shares	Mar. 31, 2022 shares
IfrsStatementLineItems [Line Items]
Par value per share | ₨ / shares					₨ 142
Ordinary shares class F [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	$ 0.0001		$ 0.0001		₨ 0.008	$ 0.0001
Ordinary shares class F [member] | Convertible instruments [member]
IfrsStatementLineItems [Line Items]
Par value per share | $ / shares	$ 1.00001		$ 1.00001
Share based compensation equity instruments [Member]
IfrsStatementLineItems [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares	1,844		1,844		1,844	1,844	1,844
Exercise price, equity instruments | (per share)	$ 5.42		$ 44,581.05
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Par value per share | (per share)	$ 0.0001	[1]	$ 0.0001	[1]	₨ 0.008
Ordinary shares [member] | Capital 18 fin cap private limited [member]
IfrsStatementLineItems [Line Items]
Conversion of equity shares into ordinary shares						569,768
Ordinary shares [member] | Capital 18 fin cap private limited [member] | Warrants [member]
IfrsStatementLineItems [Line Items]
Equity shares						109,348
Ordinary shares [member] | Pandara trust scheme one [member]
IfrsStatementLineItems [Line Items]
Conversion of equity shares into ordinary shares						172,634
Ordinary shares [member] | Pandara trust scheme one [member] | Warrants [member]
IfrsStatementLineItems [Line Items]
Equity shares						43,136
[1]For movement in class A shares to Ordinary shares, refer to note 6.

Schedule of changes in other ca

Schedule of changes in other capital reserves (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Disclosure of reserves within equity [line items]
Balance		₨ 719,319	₨ 892,241
Balance	$ 93,115	7,760,272	719,319
Capital reserve [member]
Disclosure of reserves within equity [line items]
Balance		281,394	263,531
Share-based payments expense during the year		229,260	152,054
Exercised during the year		(122,660)	(129,673)
Forfeited during the year		(9,301)	(4,518)
Expired during the year
Balance		378,693	281,394
Capital reserve [member] | Reserve of share-based payments [member]
Disclosure of reserves within equity [line items]
Balance		257,795	239,932
Share-based payments expense during the year		229,260	152,054
Exercised during the year		(122,660)	(129,673)
Forfeited during the year		(9,301)	(4,518)
Expired during the year
Balance		355,096	257,795
Capital reserve [member] | Reserve of gains and losses from investments in equity instruments [member]
Disclosure of reserves within equity [line items]
Balance		341	341
Share-based payments expense during the year
Exercised during the year
Forfeited during the year
Expired during the year
Balance		341	341
Capital reserve [member] | Reserve On Expiry Of Warrant [Member]
Disclosure of reserves within equity [line items]
Balance		23,258
Share-based payments expense during the year
Exercised during the year
Forfeited during the year
Expired during the year			23,258
Balance		23,258	23,258
Capital reserve [member] | Warrants [member]
Disclosure of reserves within equity [line items]
Balance			23,258
Share-based payments expense during the year
Exercised during the year
Forfeited during the year
Expired during the year			(23,258)
Balance

Summary of changes in share opt

Summary of changes in share options outstanding (Details)		12 Months Ended
		Mar. 31, 2024 shares $ / shares	Mar. 31, 2024 shares ₨ / shares		Mar. 31, 2023 shares $ / shares	Mar. 31, 2023 shares ₨ / shares
Share plan 2006 and india share plan 2006 [member]
IfrsStatementLineItems [Line Items]
Number of options outstanding at the beginning of the year		203,855	203,855		204,224	204,224
Number of options outstanding at the beginning of the year | (per share)		$ 82.19	₨ 356.65	[1]		₨ 329.33	[1]
Granted during the year
Granted during the year | ₨ / shares	[1]
Forfeited during the year
Forfeited during the year | ₨ / shares	[1]
Expired during the year		12,444	12,444		369	369
Expired during the year | ₨ / shares	[1]		₨ 361.70			₨ 356.65
Number of share options exercised in share-based payment arrangement
Exercised during the year | ₨ / shares	[1]
Number of options outstanding at the end of the year		191,411	191,411		203,855	203,855
Number of options outstanding at the end of the year | (per share)		$ 83.34	₨ 356.65	[1]	$ 82.19	₨ 356.65	[1]
Vested/exercisable		191,411	191,411		203,855	203,855
Vested/exercisable | ₨ / shares	[1]		₨ 356.65			₨ 356.65
2016 stock option and incentive plan [member]
IfrsStatementLineItems [Line Items]
Number of options outstanding at the beginning of the year		271,370	271,370		407,323	407,323
Number of options outstanding at the beginning of the year | ₨ / shares	[2]		₨ 259.07			₨ 246.66
Granted during the year
Granted during the year | ₨ / shares	[2]
Forfeited during the year		62,331	62,331		54,545	54,545
Forfeited during the year | ₨ / shares	[2]		₨ 150.48			₨ 164.38
Expired during the year		19,958	19,958		81,408	81,408
Expired during the year | ₨ / shares	[2]		₨ 741.60			₨ 362.67
Number of options outstanding at the end of the year		189,081	189,081		271,370	271,370
Number of options outstanding at the end of the year | ₨ / shares	[2]		₨ 270.94			₨ 259.07
Vested/exercisable		156,759	156,759		175,918	175,918
Vested/exercisable | ₨ / shares	[2]		₨ 342.30			₨ 311.02
[1]The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19 83.34 82.19

Summary of changes in share o_2

Summary of changes in share options outstanding (Details) (Parenthetical)	Mar. 31, 2024 $ / shares	Mar. 31, 2024 ₨ / shares	[1]	Mar. 31, 2023 $ / shares	Mar. 31, 2023 ₨ / shares	[1]	Mar. 31, 2022 ₨ / shares	[1]
Share plan 2006 and india share plan 2006 [member]
IfrsStatementLineItems [Line Items]
Exercise price | (per share)	$ 83.34	₨ 356.65		$ 82.19	₨ 356.65		₨ 329.33
Stock Option 2016 And Incentive Plan [Member]
IfrsStatementLineItems [Line Items]
Exercise price	$ 83.34			$ 82.19
[1]The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19

Summary of changes in RSUs outs

Summary of changes in RSUs outstanding (Details) - Restricted stock unit plan [member] - shares		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Number of RSU's outstanding at the beginning of the year		3,619,800	2,762,509
Granted during the year		1,983,129	2,049,562
Expired during the year		117,969
Vested during the year		906,050	1,062,081
Net settlement	[1]		130,190
Number of RSU's outstanding at the end of the year		4,578,910	3,619,800
Vested/exercisable and not exercised
[1]As per Tax laws applicable in India, the Company is obliged to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount in cash, to the tax authority on the employee’s behalf. Accordingly, during the year ended March 31, 2023, the Group settled the transaction on a net basis by withholding the number of vested PSUs with a fair value equal to the monetary value of the employee’s tax obligation of INR

Summary of changes in RSUs ou_2

Summary of changes in RSUs outstanding (Details) (Parenthetical) ₨ in Thousands	12 Months Ended
	Mar. 31, 2023 INR (₨)
Disclosure of reserves within equity [abstract]
[custom:IncreaseDecreaseThroughVestedPsuNetSettledForEmployeesTaxObligation]	₨ 27,340

Summary of Inputs for Model Use

Summary of Inputs for Model Used (Details)	12 Months Ended
	Mar. 31, 2024 $ / shares	Mar. 31, 2024 ₨ / shares	Mar. 31, 2023 $ / shares	Mar. 31, 2023 ₨ / shares
Performance stock unit plan [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | $ / shares	$ 2.02
Risk- free interest rate	4.15%	4.15%	2.80%	2.80%
Expected volatility (%)	55%	55%	45%	45%
Description of inputs to option pricing model, share options granted	4 years	4 years	4 years	4 years
Dividend Yield	0%	0%	0%	0%
Description of option pricing model, share options granted	Monte Carlo Simulation	Monte Carlo Simulation	Monte Carlo Simulation	Monte Carlo Simulation
Performance stock unit plan [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | $ / shares			$ 0.361
Performance stock unit plan [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | $ / shares			$ 0.81
Restricted stock unit plan [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | ₨ / shares		₨ 2.02
Risk- free interest rate	4.15%	4.15%	2.80%	2.80%
Expected volatility (%)	55%	55%	45%	45%
Description of inputs to option pricing model, share options granted	4 years	4 years	4 years	4 years
Dividend Yield	0%	0%	0%	0%
Description of option pricing model, share options granted	Black-Scholes Valuation	Black-Scholes Valuation	Black-Scholes Valuation	Black-Scholes Valuation
Restricted stock unit plan [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | ₨ / shares				₨ 1.45
Restricted stock unit plan [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Weighted average share price, share options granted | ₨ / shares				₨ 2.70

Other capital reserve (Details

Other capital reserve (Details Narrative)

12 Months Ended

Mar. 31, 2024 INR (₨) shares

Mar. 31, 2023 INR (₨) shares

Mar. 31, 2022 INR (₨) shares ₨ / shares

Mar. 31, 2024 $ / shares

Mar. 31, 2024 INR (₨) shares ₨ / shares

Mar. 31, 2023 $ / shares

Mar. 31, 2023 INR (₨) shares ₨ / shares

Dec. 13, 2016 shares

Share plan 2006 and india share plan 2006 [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

204,224

191,411

203,855

Weighted average remaining contractual life of outstanding share options

3 months 29 days

1 year 3 months 29 days

Exercise price | (per share)

₨ 329.33

[1]

$ 83.34

₨ 356.65

[1]

$ 82.19

₨ 356.65

[1]

Number of share options granted in share-based payment arrangement

Share plan 2006 and india share plan 2006 [member] | Employees stock options [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

191,411

Expense from share-based payment transactions | ₨

Number of share options granted in share-based payment arrangement

0

0

Share plan 2006 and india share plan 2006 [member] | Employees stock options [member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Exercise price | (per share)

4.34

₨ 361.70

4.34

356.65

Share plan 2006 and india share plan 2006 [member] | Employees stock options [member] | Share plan 2006 and india share plan 2006 [member]

Disclosure of reserves within equity [line items]

Percentage Of Shares To Vest Upon Certain Criteria

50%

Share plan 2006 and india share plan 2006 [member] | Employee Stock Option [Member] | 2015 milestones [member]

Disclosure of reserves within equity [line items]

Percentage Of Shares To Vest Upon Certain Criteria

25%

Share plan 2006 and india share plan 2006 [member] | Employee Stock Option [Member] | 2016 Milestones [Member]

Disclosure of reserves within equity [line items]

Percentage Of Shares To Vest Upon Certain Criteria

25%

Stock option and incentive plan 2016 [member]

Disclosure of reserves within equity [line items]

Weighted average remaining contractual life of outstanding share options

4 years 3 months 18 days

5 years 3 months 18 days

Stock option and incentive plan 2016 [member] | Employees stock options [member]

Disclosure of reserves within equity [line items]

Number of shares reserved for issue under options and contracts for sale of shares

7,588,646

Expense from share-based payment transactions with employees | ₨

₨ 1,568,000

₨ 11,192,000

Stock option and incentive plan 2016 [member] | Employees stock options [member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Exercise price | (per share)

2

166.68

2

164.38

Stock option and incentive plan 2016 [member] | Employees stock options [member] | Top of range [member]

Disclosure of reserves within equity [line items]

Exercise price | (per share)

10

₨ 833.40

$ 10

₨ 821.90

Stock option and incentive plan 2016 [member] | Employees stock options [member] | Vesting schedule one [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

21,769

Stock option and incentive plan 2016 [member] | Employees stock options [member] | Vesting schedule two [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

466,100

2016 stock option and incentive plan [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

407,323

189,081

271,370

Exercise price | ₨ / shares

[2]

₨ 246.66

₨ 270.94

₨ 259.07

Number of share options granted in share-based payment arrangement

2016 stock option and incentive plan [member] | Employees stock options [member]

Disclosure of reserves within equity [line items]

Number of share options granted in share-based payment arrangement

2016 stock option and incentive plan [member] | Employee Stock Option [Member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

189,081

271,370

Restricted stock unit and performance stock units 2016 plan [member] | Restricted stock units rsus [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

1,981,685

1,981,685

Number of other equity instruments outstanding in share-based payment arrangement

4,578,910

3,619,769

Restricted stock unit 2016 plan [member]

Disclosure of reserves within equity [line items]

Expense from share-based payment transactions with employees | ₨

₨ 229,238,000

₨ 138,196,000

₨ 198,366,000

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule one [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

687,857

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule two [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

1,609,934

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule two [member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

10

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule two [member] | Top of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

1.80

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule three [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

692,000

Reserve of share-based payments | ₨

₨ 29,793

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule four [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

1,280,154

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule four [member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

4

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule four [member] | Top of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

2.50

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule five [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

91,196

Reserve of share-based payments | ₨

₨ 67,877

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule six [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

649,500

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule seven [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

1,248,185

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule seven [member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

4

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule seven [member] | Top of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

2.50

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule eight [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

84,000

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting schedule nine [member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

475,876

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting Schedule Ten [Member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

1,248,184

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting Schedule Ten [Member] | Bottom of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

4.25

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting Schedule Ten [Member] | Top of range [member]

Disclosure of reserves within equity [line items]

Shares price | $ / shares

2.75

Restricted stock unit 2016 plan [member] | Restricted stock units rsus [member] | Vesting Schedule Eleven [Member]

Disclosure of reserves within equity [line items]

Number of other equity instruments granted in share-based payment arrangement

167,873

Restricted stock units rsus [member]

Disclosure of reserves within equity [line items]

Weighted average remaining contractual life

1 year 3 months 7 days

1 year 9 months 25 days

Share based compensation equity instruments [Member]

Disclosure of reserves within equity [line items]

Number of shares reserved for issue under options and contracts for sale of shares

1,844

1,844

1,844

Number of shares reserved for issue under options and contracts for sale of shares exercise price | (per share)

$ 5.42

₨ 445.81

Ordinary shares [member] | Share plan 2006 and india share plan 2006 [member]

Disclosure of reserves within equity [line items]

Number of shares reserved for issue under options and contracts for sale of shares

1,316,765

1,316,765

Ordinary shares [member] | Share plan 2006 and india share plan 2006 [member] | Employees stock options [member]

Disclosure of reserves within equity [line items]

Number of share options outstanding in share-based payment arrangement

203,855

[1]The weighted average exercise price per share is fixed in USD. The amount disclosed in INR are determined by multiplying exercise price per share in USD by exchange rate of INR 83.34 82.19 83.34 82.19

Schedule of changes in accumula

Schedule of changes in accumulated other comprehensive loss (Details) $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Actuarial (loss)/ gain on defined benefit plan:
Actuarial (loss)/ gain on obligation	[1]		₨ (6,449,000)	₨ (10,508,000)	₨ (321,000)
Income tax expense			443,000	(205,000)
Total		$ (71)	(6,006,000)	(10,713,000)	₨ (247,000)
Foreign currency translation:
Foreign currency translation differences			(15,027)	1,245
Balance at the end of period			₨ (15,027)	₨ 1,245
[1]Refer to Note 31 for the movement during the year.

Schedule of borrowings by type

Schedule of borrowings by type and classification (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Current Total		$ 6,282	₨ 523,515	₨ 2,333,378
Non-Current Total		$ 1,376	114,677	19,274
Borrowings, carrying amount			638,192	2,352,652
Vehicle Loan [Member]
IfrsStatementLineItems [Line Items]
Borrowings current term description		Less than 1 year
Current Total			9,509	4,601
Borrowings current term description		More than 1 year
Non-Current Total			23,884	19,274
Borrowings, carrying amount			₨ 33,393	23,875
Vehicle Loan [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Borrowings, interest rate		7%	7%
Borrowings, maturity		2025
Vehicle Loan [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Borrowings, interest rate		11.25%	11.25%
Borrowings, maturity		2029
Non Convertible Debenture [Member]
IfrsStatementLineItems [Line Items]
Borrowings current term description		Less than 1 year
Current Total			₨ 108,105	417,178
Borrowings current term description		More than 1 year
Non-Current Total			₨ 90,793
Borrowings, interest rate		14.25%	14.25%
Borrowings, maturity		2025
Borrowings, carrying amount			₨ 198,898	417,178
Factoring [Member]
IfrsStatementLineItems [Line Items]
Borrowings current term description		Less than 1 year
Current Total			405,901	1,089,699
Borrowings, maturity		On demand
Borrowings, carrying amount			405,901	1,089,699
Borrowings, interest rate basis	[1]	Floating rate
Unsecured Loan From Third Party Investor [Member]
IfrsStatementLineItems [Line Items]
Current Total	[2]			821,900
Borrowings current term	[2]	1 year
Borrowings, interest rate		11%	11%
Borrowings, maturity		2023
Borrowings, carrying amount				₨ 821,900
[1]3M MCLR + 0.25% to 1.35% spread[2]Breach in Covenants- Refer to Note 40

Borrowings (Details Narrative)

Borrowings (Details Narrative) ₨ in Thousands, $ in Thousands		12 Months Ended
	Jun. 29, 2023 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨) shares	Mar. 31, 2023 INR (₨) shares	Mar. 31, 2022 INR (₨)	Jan. 31, 2024 INR (₨)	Sep. 28, 2023 USD ($)
IfrsStatementLineItems [Line Items]
Notional value			₨ 1
Proceeds from current borrowings		$ 104,587	8,716,246	₨ 3,825,988	₨ 553,128
Repayments of current borrowings		$ 112,792	9,400,045	3,087,688	₨ 325,852
Borrowings			638,192	2,352,652
Nonadjusting Event [Member]
IfrsStatementLineItems [Line Items]
Secured bank loans received | $	$ 1,600						$ 9,450
Repayments of current borrowings | $	$ 10,000
Bank Overdrafts [Member] | Federal Bank [Member]
IfrsStatementLineItems [Line Items]
Notional value			₨ 2,000	2,000
Factoring [Member]
IfrsStatementLineItems [Line Items]
Maturity date		On demand	On demand
Borrowings			₨ 405,901	1,089,699
Factoring [Member] | Federal Bank [Member]
IfrsStatementLineItems [Line Items]
Notional value			400,000
Proceeds from current borrowings			₨ 118,309	396,049
[custom:PercentageOfFixedDeposits]		20%	20%
Factoring [Member] | ICICI Bank [Member]
IfrsStatementLineItems [Line Items]
Notional value			₨ 300,000	300,000
[custom:FacilityCost-0]
Factoring [Member] | International Air Transport Association [Member]
IfrsStatementLineItems [Line Items]
Proceeds from current borrowings			9,519	93,400
Factoring [Member] | Axis Bank [Member]
IfrsStatementLineItems [Line Items]
Notional value			550,000
Proceeds from current borrowings			₨ 25,874	549,416
[custom:PercentageOfFixedDeposits]		20%	20%
Factoring [Member] | IDFC Bank [Member]
IfrsStatementLineItems [Line Items]
Notional value			₨ 500,000
Proceeds from current borrowings			₨ 261,718	144,233
[custom:PercentageOfFixedDeposits]		20%	20%
Promissory Note [Member] | MAK Capital Fund [Member]
IfrsStatementLineItems [Line Items]
Principal amount				₨ 10,000
Interest rate				11%
Maturity date				October 5, 2023
Non Convertible Debentures [Member] | Black soil Capital Private Ltd [Member]
IfrsStatementLineItems [Line Items]
Notional value			₨ 500,000	₨ 500,000
Debentures issued | shares			400	600
Borrowings			₨ 200,000	₨ 300,000
Interest rate			14.25%	14.25%
Payable amount			₨ 20,000	₨ 20,000
Premium rate			2%	2%
Non Convertible Debentures [Member] | Black Soil India Credit Fund [Member]
IfrsStatementLineItems [Line Items]
Notional value			₨ 500,000
Debentures issued | shares			600
Borrowings			₨ 300,000			₨ 231,818
Non Convertible Debentures [Member] | Yatra Online Freight Private Limited [Member]
IfrsStatementLineItems [Line Items]
Notional value				₨ 100,000
Interest rate				14%
Debentures issued | shares				1,500
Fund received			₨ 150,000	₨ 150,000
Payments of borrowings				₨ 1,200

Schedule of trade and other pay

Schedule of trade and other payables (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Trade And Other Payables
Trade payables		₨ 1,146,789	₨ 1,116,599
Accrued expenses		488,527	316,187
Refund and other payables		972,771	743,567
Total		2,608,087	2,176,353
Current	$ 31,295	2,608,087	2,176,353
Non-current
Total		₨ 2,608,087	₨ 2,176,353

Schedule of employee benefits l

Schedule of employee benefits liability (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Defined benefit obligation	₨ 71,459	₨ 71,277
Liability for compensated absences	25,706	25,487
Total liability	97,155	96,766
Net Unfunded liability	₨ 71,449	₨ 71,277

Summary of changes in present v

Summary of changes in present value of obligation and fair value of plan assets (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Present value of obligation at beginning of year		₨ 79,497	₨ 79,594
Interest cost		4,269	3,239
Current service cost		6,804	8,619
Remeasurement (gain)/loss on obligation - economic assumptions		(211)	(3,694)
Remeasurement (gain)/loss on obligation - demographic assumptions		4,581	(149)
Remeasurement (gain)/loss on obligation - experience assumptions		1,874	14,439
Benefits paid		(19,938)	(22,551)
Present value of obligation at closing of year		76,876	79,497
Plan assets [member]
IfrsStatementLineItems [Line Items]
Present value of obligation at beginning of year	[1]	8,218	9,865
Benefits paid	[1]	(3,170)	(2,273)
Present value of obligation at closing of year	[1]	5,427	8,218
Employer contributions	[1]
Earning on assets	[1]	583	538
Remeasurement (gain)/loss on obligation on plan assets	[1]	₨ (206)	₨ 88
[1]plan assets represents investment made by the Company in LIC funds.

Schedule of unfunded liability

Schedule of unfunded liability (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Current	₨ 15,601	₨ 40,744
Non-current	55,848	30,533
Unfunded liability recognized in statement of financial position	₨ 71,449	₨ 71,277

Schedule of components of cost

Schedule of components of cost recognized in profit or loss (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [abstract]
Current service cost	₨ 6,805	₨ 8,619	₨ 10,639
Net interest cost	3,685	2,702	3,239
Components of cost recognized in profit or loss	₨ 10,490	₨ 11,321	₨ 13,878

Summary of amounts for actuaria

Summary of amounts for actuarial loss on obligation recognized in other comprehensive income (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [abstract]
Remeasurement loss/ (gain) on obligation	[1]	₨ 6,449	₨ 10,508	₨ 321
[1]Refer to Note 31 for the movement during the year.

Schedule of actuarial assumptio

Schedule of actuarial assumptions used for estimating defined benefit obligations (Details)		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Actuarial assumption of discount rates		7.19%	7.10%
Actuarial assumption of expected rates of salary increases		5%	5%
Actuarial assumption of retirement age		65 years	58 years
Actuarial assumption of mortality	[1]		IALM* (2012-14) Ultimate
Upto 30 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		30%	31%
From 31 to 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		29%	61%
Above 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		23%	8%
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Expected Average Future Working Term, Defined Benefit Liability (Asset)		3 years 5 months 15 days	1 year 9 months 10 days
Top of range [member]
IfrsStatementLineItems [Line Items]
Expected Average Future Working Term, Defined Benefit Liability (Asset)		3 years 7 months 17 days	5 years 5 months 12 days
[1]Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption.

Summary of sensitivity analysis

Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation (Details) (Parenthetical)	Mar. 31, 2024	Mar. 31, 2023
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Percentage of reasonably possible increase in actuarial assumption	0.50%	0.50%
Percentage of reasonably possible decrease in actuarial assumption	0.50%	0.50%
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Percentage of reasonably possible increase in actuarial assumption	0.50%	0.50%
Percentage of reasonably possible decrease in actuarial assumption	0.50%	0.50%

Summary of sensitivity analys_2

Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Impact on discount rate or salary due to increase in actuarial assumptions	₨ (1,152)	₨ 1,032
Impact on discount rate or salary due to decrease in actuarial assumptions	1,191	(1,069)
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Impact on discount rate or salary due to increase in actuarial assumptions	1,255	(1,083)
Impact on discount rate or salary due to decrease in actuarial assumptions	₨ (1,231)	₨ 1,059

Schedule of expected contributi

Schedule of expected contributions to the defined benefit plan in future years (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Total expected payments	₨ 99,104	₨ 87,347
Year 1 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	21,029	38,753
Year 2 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	15,962	13,545
Year 3 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	12,549	6,942
Year 4 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	10,899	5,042
Year 5 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	8,589	4,867
Year 6-10 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	21,709	18,198
Year Above Ten [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	₨ 8,366

Schedule of deferred revenue, b

Schedule of deferred revenue, by type (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Total deferred revenue		₨ 3,360	₨ 45,721	₨ 248,177
Noncurrent
Current	$ 40	3,360	45,721
Global Distribution System Provider [Member]
IfrsStatementLineItems [Line Items]
Total deferred revenue			38,417
Loyalty Program [Member]
IfrsStatementLineItems [Line Items]
Total deferred revenue		₨ 3,360	₨ 7,304

Summary of changes in deferred

Summary of changes in deferred revenue (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Deferred Revenue
Deferred income at the beginning of the year	₨ 45,721	₨ 248,177
Deferred during the year
Recorded in statement of profit or loss	(42,361)	(202,456)
Transferred to other financial liabilities (deposits)
Deferred income at the closing of the year	₨ 3,360	₨ 45,721

Schedule of other financial lia

Schedule of other financial liabilities (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Due to employees			₨ 65,814	₨ 63,860
Share warrants	[1]
Deposits	[2]		353,154	353,154
Total		$ 5,027	₨ 418,968	417,014
Macquarie Warrant [Member]
IfrsStatementLineItems [Line Items]
Fair value of warrant outstanding
[1]Warrants—Macquarie (considered derivative instruments)[2]Deposit received from the Global Distribution System provider (GDS), which is repayable at the end of the contract and interest free nature was initially recognised at fair value. The difference between the deposit received and fair value initially recognised is treated as deferred consideration under Note 37. Deposits are subsequently measured at amortised cost and unwinding is recognised under finance cost. The deferred consideration recognised is amortised over the tenure of deposit on straight line basis and amortisation is recognised as revenue.

Schedule of Detailed informatio

Schedule of Detailed information of Warrants issued (Details) - 12 months ended Mar. 31, 2024		$ / shares shares	₨ / shares shares
IfrsStatementLineItems [Line Items]
Number of shares		54,577,465	54,577,465
Warrant reserve [member] | Macquarie corporate holdings pty limited [member]
IfrsStatementLineItems [Line Items]
Number of shares	[1]	46,458	46,458
Date of issue	[1]	24-Jul-15	24-Jul-15
Exercise price | (per share)	[1]	$ 26.90	₨ 2,040.90
Expiration date	[1]	24-Jul-23	24-Jul-23
Warrant reserve [member] | Innoven Capital [Member]
IfrsStatementLineItems [Line Items]
Number of shares	[1]	154,000	154,000
Date of issue	[1]	12-Sep-17	12-Sep-17
Exercise price | (per share)	[1]	$ 12	₨ 910.44
Expiration date	[1]	12-Sep-22	12-Sep-22
[1]On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194-for-one share split of its ordinary shares as well as a 5.4242194-for-one adjustment with respect to the number of ordinary shares underlying its share

Schedule of Detailed informat_2

Schedule of Detailed information of Warrants issued (Details) (Parenthetical)	Dec. 16, 2016
Warrant reserve [member]
IfrsStatementLineItems [Line Items]
Reverse stock split	5.4242194-for-one share split of its ordinary shares as well as a 5.4242194-for-one adjustment with respect to the number of ordinary shares underlying its share

Schedule of other current liabi

Schedule of other current liabilities (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Other Current Liabilities
Advance from customers		₨ 622,178	₨ 525,638
Statutory liabilities		68,323	41,239
Other liabilities		52,565	100,152
Total	$ 8,917	₨ 743,066	₨ 667,029

Commitment and contingencies (D

Commitment and contingencies (Details Narrative) - INR (₨)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Other contractual commitments		₨ 108,450,000
[custom:ContractualCommitmentsforCapitalExpenditure-0]	10,818,000
Operating lease	0	0
Expense relating to variable lease payments not included in measurement of lease liabilities	3,646,000	1,832,000	₨ 2,330,000
Service And Other Claims Provision [Member]
IfrsStatementLineItems [Line Items]
Claims not recognised as liability	114,410,000	85,672,000
Tax Contingent Liability Service Tax Authorities [Member]
IfrsStatementLineItems [Line Items]
Loss contingency estimate of possible loss	311,889,000	315,525,000
Tax Contingent Liability Income Tax Authorities [Member]
IfrsStatementLineItems [Line Items]
Loss contingency estimate of possible loss	₨ 286,860,000	₨ 1,268,000

Schedule of credit risk exposur

Schedule of credit risk exposure by type (Details) - Credit risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Trade and other receivables	₨ 4,637,243	₨ 3,061,209
Other financial assets	2,916,793	706,236
Cash and cash equivalents (except cash in hand)	1,741,878	503,476
Total	₨ 9,295,914	₨ 4,270,921

Schedule of age of trade and ot

Schedule of age of trade and other receivables (Details) - Credit risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Trade and other receivables excluding impairment	₨ 5,052,387	₨ 3,514,829
Trade and other receivables, impairment	415,144	452,046	₨ 294,325
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables excluding impairment	2,546,036	1,565,505
Trade and other receivables, impairment	5,092
Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables excluding impairment	922,095	1,047,928
Trade and other receivables, impairment	1,844
Later than three months and not later than six months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables excluding impairment	526,338	247,967
Trade and other receivables, impairment	1,053	16,771
Later than six months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables excluding impairment	1,057,918	653,429
Trade and other receivables, impairment	₨ 407,155	₨ 435,275

Schedule of allowance for doubt

Schedule of allowance for doubtful debts in trade and other receivables (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Provision moved to allowance for doubtful other financial assets		₨ (429)
Credit risk [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year	452,046	294,325
Provisions accrued during the year	(30,964)	158,092
Amount written off during the year	(5,938)
Provision moved to allowance for doubtful other financial assets		(429)
Effect of movement in exchange rate		58
Balance at the end of the year	₨ 415,144	₨ 452,046

Schedule of financial liabiliti

Schedule of financial liabilities by type (Details) - Liquidity risk [member] - INR (₨) ₨ in Thousands		Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Carrying Amount		₨ 3,880,989	₨ 5,197,247
Contractual Cash Flows	[1]	3,983,155	5,391,217
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		3,651,938	5,099,279
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		331,217	263,299
Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows			28,639
Vehicle Loan [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		33,393	23,875
Contractual Cash Flows	[1]	40,172	29,287
Vehicle Loan [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		12,385	6,894
Vehicle Loan [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		27,787	22,393
Vehicle Loan [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Lease liabilities [member]
IfrsStatementLineItems [Line Items]
Carrying Amount		215,742	251,228
Contractual Cash Flows	[1]	284,724	349,377
Lease liabilities [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		77,715	79,832
Lease liabilities [member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		207,009	240,906
Lease liabilities [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows			28,639
Trade and Other Payables [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		2,608,087	2,176,353
Contractual Cash Flows	[1]	2,608,087	2,176,353
Trade and Other Payables [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		2,608,087	2,176,353
Trade and Other Payables [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Trade and Other Payables [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Invoice Discounting [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		405,901	1,089,699
Contractual Cash Flows	[1]	405,901	1,089,699
Invoice Discounting [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		405,901	1,089,699
Invoice Discounting [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Invoice Discounting [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Non Convertible Debenture [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		198,897	417,178
Contractual Cash Flows	[1]	225,302	417,178
Non Convertible Debenture [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		128,881	417,178
Non Convertible Debenture [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		96,421
Non Convertible Debenture [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Unsecured Loan [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount			821,900
Contractual Cash Flows	[1]		912,309
Unsecured Loan [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows			912,309
Unsecured Loan [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Unsecured Loan [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Other Current Liabilities [member]
IfrsStatementLineItems [Line Items]
Carrying Amount		418,969	417,014
Contractual Cash Flows	[1]	418,969	417,014
Other Current Liabilities [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		418,969	417,014
Other Current Liabilities [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
[1]Represents Undiscounted cash flows of interest and principal

Summary of foreign currency sen

Summary of foreign currency sensitivity (Details) (Parenthetical) - Currency risk [member]	Mar. 31, 2024
United States Of America Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign Currency Sensitivity, Percentage of Reasonably Possible Change in Actuarial Assumption	5%
Euro Member Countries Euro Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign Currency Sensitivity, Percentage of Reasonably Possible Change in Actuarial Assumption	5%
United Kingdom Pounds Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign Currency Sensitivity, Percentage of Reasonably Possible Change in Actuarial Assumption	5%
Singapore Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign Currency Sensitivity, Percentage of Reasonably Possible Change in Actuarial Assumption	5%

Summary of foreign currency s_2

Summary of foreign currency sensitivity (Details) - Currency risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2024	Mar. 31, 2023
United States Of America Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	₨ 7,053	₨ 3,957
Euro Member Countries Euro Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	1,370	1,670
United Kingdom Pounds Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	1,599	997
Singapore Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	₨ (225)	₨ (194)

Summary of debt ratio informati

Summary of debt ratio information (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Borrowings (Note 32)		₨ 638,192		₨ 2,352,652
Less: cash and cash equivalents (Note 28)	$ (20,902)	(1,741,950)	$ (6,043)	(503,601)	₨ (800,282)	₨ (1,711,589)
Net debt				219,100
Equity	64,656	5,388,473		707,695
Total equity	$ 93,115	7,760,272		719,319	₨ 892,241	₨ 1,163,075
Debt Covenants [Member]
IfrsStatementLineItems [Line Items]
Borrowings (Note 32)		638,192		2,352,652
Less: cash and cash equivalents (Note 28)		(1,741,950)		(503,601)
Net debt		(1,103,758)		1,849,051
Share warrants (Note 36)
Equity		5,298,966		707,695
Total equity		₨ 5,298,966		₨ 707,695
Gearing ratio (Net debt / total equity + net debt)	(26.31%)	(26.31%)	72.32%	72.32%

Capital management (Details Nar

Capital management (Details Narrative) ₨ in Millions	Mar. 31, 2023 INR (₨)
Disclosure of objectives, policies and processes for managing capital [abstract]
Debt facilities amounting	₨ 219.1

Summary of arm_s length transac

Summary of arm’s length transactions with related parties (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Loan taken		$ 104,587	₨ 8,716,246	₨ 3,825,988	₨ 553,128
Loan repaid		$ 112,792	9,400,045	3,087,688	325,852
Bank charges			25,120	78,091	5,546
Trade receivable			530	530
Loan			622,178	525,638
Significant Influence Group Companies [Member]
IfrsStatementLineItems [Line Items]
Loan taken				821,900
Loan repaid			821,900
Unsecured loan from third party investor			42,712	42,838
Bank charges				47,765
Joint ventures where entity is venturer [member]
IfrsStatementLineItems [Line Items]
Recovery of expenses			594	102	824
Loan given			6,300	1,000	2,500
Interest income			460		₨ 4,240
Trade receivable	[1],[2]		530	530
Other financial assets	[1]
Loan	[1]		6,300
Unsecured loan from third party investor (refer to note 32)	[1],[2]			821,900
Interest accrued	[1],[2]			₨ 43,842
[1]Provision for impairment on loans to joint venture is INR Nil 1,000 73,719 73,719 Nil Nil 530 530 Nil Nil 530 530

Summary of arm_s length trans_2

Summary of arm’s length transactions with related parties (Details) (Parenthetical) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Trade receivables		₨ 530	₨ 530
Impairment of trade receivables
Joint Venture One [Member]
IfrsStatementLineItems [Line Items]
Provision for impairment on loans to joint venture			1,000
Joint ventures [member]
IfrsStatementLineItems [Line Items]
Provision for impairment on loans to joint venture
Receivable joint ventures		73,719	73,719
Receivable joint ventures (net of allowance)
Joint ventures where entity is venturer [member]
IfrsStatementLineItems [Line Items]
Trade receivables	[1],[2]	₨ 530	₨ 530
[1]Provision for impairment on loans to joint venture is INR Nil 1,000 73,719 73,719 Nil Nil 530 530 Nil Nil 530 530

Schedule of key management comp

Schedule of key management compensation (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Related Party Disclosures
Short-term employee benefits	₨ 49,436	₨ 44,749	₨ 35,019
Contributions to defined contribution plans	691	618	340
Profit linked bonus		6,765
Directors Sitting fee’s	14,237	14,345	10,516
Share based payment	181,294	114,632	157,715
Total compensation paid to key management personnel	₨ 245,658	₨ 181,109	₨ 203,590

Summary of the movements in the

Summary of the movements in the carrying value of right of use assets (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
IfrsStatementLineItems [Line Items]
Balance as at the beginning of the year		₨ 200,760	₨ 229,710
Additions		13,548	33,399
Deletions			(5,705)
Depreciation (Refer note 13)		(54,271)	(56,649)
Effects of movements in foreign exchange rates			5
Balance as at the end of the year	$ 1,920	160,037	200,760
Buildings [member]
IfrsStatementLineItems [Line Items]
Balance as at the beginning of the year		189,893	229,710
Additions			21,626
Deletions			(5,705)
Depreciation (Refer note 13)		(49,923)	(55,743)
Effects of movements in foreign exchange rates			5
Balance as at the end of the year		139,969	189,893
Others [Member]
IfrsStatementLineItems [Line Items]
Balance as at the beginning of the year		10,867
Additions		13,548	11,773
Deletions
Depreciation (Refer note 13)		(4,347)	(906)
Effects of movements in foreign exchange rates
Balance as at the end of the year		₨ 20,068	₨ 10,867

Schedule of amounts recognised

Schedule of amounts recognised in profit or loss (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Leases
Depreciation expense of right-of-use asset (Refer note 13)	₨ 54,271	₨ 56,649
Interest expense on lease liabilities (Refer note 16)	32,267	35,992
Expense relating to short-term leases (Refer note 12)	3,646	1,832	₨ 2,330
Total amount recognised in profit or loss	₨ 90,184	₨ 94,473

Schedule of lease liabilities b

Schedule of lease liabilities by classification (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Leases
Current lease liabilities	$ 616	₨ 51,324	₨ 47,835
Non-current lease liabilities	$ 1,973	164,418	203,393
Total		₨ 215,742	₨ 251,228

Schedule of carrying amounts of

Schedule of carrying amounts of lease liabilities and the movements during the period (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases
Balance as of April 1	₨ 251,228	₨ 269,659
Additions	13,049	33,395
Finance cost accrued during the period (Refer note 16)	32,267	35,992
Deletions		(9,956)
Payment of lease liabilities	(80,803)	(77,864)
Effects of movements in foreign exchange rates		2
Balance as of March 31	₨ 215,741	₨ 251,228

Schedule of contractual maturit

Schedule of contractual maturities of lease liabilities (Details) - INR (₨)	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Total	₨ 284,724	₨ 349,377
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Total	77,715	79,832
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total	207,009	240,906
Later than five years [member]
IfrsStatementLineItems [Line Items]
Total		₨ 28,639

Listing and related expenses (D

Listing and related expenses (Details Narrative) - INR (₨)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Equity shares, fresh issue	54,577,465
Equity shares, face value	₨ 1,000
Issue price per share	₨ 142
Cash consideration	₨ 61,253
Adjusted share transaction	3,285
Prepayments of other assets	412,407,000	₨ 108,956,000
Prepaid expense	281,885,000	29,546,000
Prepayments of other assets	₨ 54,238,000	₨ 23,591,000	₨ 55,818,000
Yatra India [Member]
IfrsStatementLineItems [Line Items]
Equity shares, fresh issue	42,394,366
Shareholders [Member]
IfrsStatementLineItems [Line Items]
Equity shares, fresh issue	12,183,099
Intermediate Holdco Of Yatra India [Member]
IfrsStatementLineItems [Line Items]
Equity shares, fresh issue	11,751,729
Noncontrolling Interest Yatra India [Member]
IfrsStatementLineItems [Line Items]
Equity shares, fresh issue	431,360

Subsequent event (Details Narra

Subsequent event (Details Narrative) - Nonadjusting Event [Member] - Share Purchase Agreement [Member] ₨ in Thousands	Jun. 19, 2024 INR (₨)
Snow Leopard Adventures Private Limited [Member]
IfrsStatementLineItems [Line Items]
Portion of consideration paid (received) consisting of cash and cash equivalents	₨ 9,805
Adventure And Nature Network Pvt Ltd [Member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired	49%