Lytus Technologies Holdings PTV. (LYT) 6-K 11 Apr 24 Lytus Technologies Holdings PTV. LTD. Index to Consolidated Condensed Interim Financial Statements Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Sep. 30, 2023
Document Information Line Items
Entity Registrant Name	Lytus Technologies Holdings PTV. Ltd.
Document Type	6-K
Current Fiscal Year End Date	--03-31
Amendment Flag	false
Entity Central Index Key	0001816319
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity File Number	001-41418

Consolidated Condensed Statemen

Consolidated Condensed Statement of Financial Position - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Current assets
Cash and cash equivalents	$ 85,108	$ 311,810
Other financial assets	3,050,030	2,529,576
Trade receivables	3,344,995	1,831,724
Other current assets	2,341,220	1,652,936
Total current assets	8,821,353	6,326,046
Non-current assets
Property and equipment, net	10,720,637	9,600,526
Capital work-in-process	521,739	794,271
Intangible assets and goodwill, net	1,043,406	1,060,228
Intangible assets under development		11,051
Other non-current financial assets	285,509	275,049
Other non-current assets	9,346,297	8,714,907
Deferred tax assets		103,746
Total non-current assets	21,917,588	20,559,778
Total assets	30,738,941	26,885,824
Current Liabilities
Borrowings	4,759,545	3,889,131
Trade payables	8,651,307	6,802,780
Other financial liabilities	2,084,687	1,715,060
Employee benefits obligation	209	212
Other current liabilities	3,190,041	2,452,190
Current tax liability	328,246	399,174
Total current liabilities	19,014,035	15,258,547
Non-current liabilities
Borrowings		10,185
Other financial liabilities	291,862	321,749
Employee benefits obligations	87,048	72,456
Deferred tax liability	373,406	478,359
Total non-current liabilities	752,316	882,749
Total liabilities	19,766,351	16,141,296
Commitments and contingencies	8,894,024	8,911,022
EQUITY
Equity share capital	416,688	375,766
Other equity	7,803,687	7,830,284
Equity attributable to equity holders of the Company	8,220,375	8,206,050
Non-controlling interest	2,752,215	2,538,478
Total equity	10,972,590	10,744,528
Total liabilities and equity	$ 30,738,941	$ 26,885,824

Consolidated Condensed Statem_2

Consolidated Condensed Statement of Profit or Loss and Other Comprehensive Income (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Revenue from contract with customers	$ 9,660,331	$ 9,771,496
Other income	52,219	360,842
Total income	9,712,550	10,132,338
Expenses:
Cost of revenue	7,757,172	7,163,929
Amortization of intangible assets	7,944	8,299
Depreciation	445,847	293,077
Legal and professional expense	259,837	1,692,391
Staffing expense	471,181	314,721
Other operating expenses	1,464,296	1,075,542
Total expenses	10,406,277	10,547,959
Finance Income
Finance cost	619,593	233,435
(Loss)/Income before income tax	(1,313,320)	(649,056)
Income tax expense	(31,380)	256,950
Net loss after tax available to common shareholders	(1,281,940)	(906,006)
Attributable to:
Controlling interest	(1,381,948)	(1,206,879)
Non-controlling interest	100,008	300,873
Items that will not be reclassified to profit or loss
Defined benefit obligation	(481)	(361)
Items that may be reclassified subsequently to income
Foreign currency translation reserves of subsidiaries, net of tax	104,316	266,091
Total other comprehensive (loss)/income for the period	103,835	265,730
Total comprehensive income for the year	(1,178,105)	(640,276)
Attributable to:
Controlling interest	(1,391,842)	(931,509)
Non-controlling interest	$ 213,737	$ 291,233
Basic income per share of common share (in Dollars per share)	$ (1.98)	$ (1.55)
Basic weighted average number of shares outstanding (in Shares)	646,012	585,037
Diluted income per share of common share (in Dollars per share)	$ (1.98)	$ (1.55)
Diluted weighted average number of shares outstanding (in Shares)	646,012	585,037

Consolidated Condensed Interim

Consolidated Condensed Interim Statement of Changes in Equity (Unaudited) - USD ($)	Share capital	Translation of foreign subsidiaries	Retained earnings	Equity attributable to owners of parent	Non-controlling interest	Securities Premium reserve	Employee benefits reclassification	Total
Balance at Mar. 31, 2022	$ 341,541	$ (283,077)	$ 12,148,402	$ 12,206,866	$ 1,908			$ 12,208,774
Balance (in Shares) at Mar. 31, 2022	34,154,062
Restated Balance	$ 341,541	(283,077)	(2,170,851)	(2,112,387)	1,908			(2,110,480)
Restated Balance (in Shares)	34,154,062
Issue of shares	$ 30,010			14,254,250		14,224,240		14,254,250
Issue of shares (in Shares)	3,000,895
Share warrants exercised	$ 4,215			75,323		71,108		75,323
Share warrants exercised (in Shares)	421,492
Cost of IPO				(1,820,404)		(1,820,404)		(1,820,404)
Profit / (Loss) for the period			(1,206,879)	(1,206,879)	300,873			(906,006)
Acquired in the business combination (refer to Note 20)					1,768,961			1,768,961
Other comprehensive income for the year		275,555		275,370	(9,640)		$ (185)	265,730
Balance at Sep. 30, 2022	$ 375,766	(7,522)	(3,377,730)	9,465,273	2,062,101	12,474,944	(185)	11,527,374
Balance (in Shares) at Sep. 30, 2022	37,576,449
Adjustments for Modification of Reachnet Agreement (refer note 19)			(14,319,254)	(14,319,254)				(14,319,254)
Balance at Mar. 31, 2022	$ 341,541	(283,077)	12,148,402	12,206,866	1,908			12,208,774
Balance (in Shares) at Mar. 31, 2022	34,154,062
Restated Balance	$ 341,541	(283,077)	(2,170,851)	(2,112,387)	1,908			(2,110,480)
Restated Balance (in Shares)	34,154,062
Derecognition on disposal of a subsidiary–GHSI (refer to Note 19)					(1,908)			(1,908)
Issue of shares	$ 30,010			14,254,250		14,224,240		14,254,250
Issue of shares (in Shares)	3,000,895
Share warrants exercised	$ 4,215			75,323		71,108		75,323
Share warrants exercised (in Shares)	421,492
Cost of IPO				(1,820,404)		(1,820,404)		(1,820,404)
Profit / (Loss) for the period			(2,348,103)	(2,348,103)	712,266			(1,635,837)
Acquired in the business combination (refer to Note 20)					1,768,961			1,768,961
Other comprehensive income for the year		158,085		(157,371)	57,251		(714)	214,622
Balance at Mar. 31, 2023	$ 375,766	(124,992)	(4,518,954)	8,206,050	2,538,478	12,474,944	(714)	10,744,528
Balance (in Shares) at Mar. 31, 2023	37,576,449
Adjustments for Modification of Reachnet Agreement (refer note 19)			(14,319,254)	(14,319,254)				(14,319,254)
Issue of shares	$ 40,922			1,406,167		1,365,245		1,406,167
Issue of shares (in Shares)	4,092,105
Profit / (Loss) for the period			(1,381,948)	(1,381,948)	100,008			(1,281,940)
Other comprehensive income for the year		(9,648)		(9,894)	113,729		(246)	103,835
Balance at Sep. 30, 2023	$ 416,688	$ (134,639)	$ (5,900,902)	$ 8,220,375	$ 2,752,215	$ 13,840,188	$ (960)	$ 10,972,590
Balance (in Shares) at Sep. 30, 2023	41,668,554

Consolidated Condensed Statem_3

Consolidated Condensed Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income after tax available to common shareholders	$ (1,281,940)	$ (906,006)
Adjustment to reconcile net income to net cash used in operating activities:
Deferred Tax expenses	(31,380)	78,663
Current Tax expenses		178,287
Depreciation and Amortization of intangible assets	453,791	301,375
Fair value gain on share warrant liability	(2,106)
Expected credit loss on trade receivables	16,177	51,242
Loss on deconsolidation of subsidiaries	1,000
Remeasurement of the net defined benefit plans	14,957	19,881
Write off	11,017
Write back	(50,113)	(360,842)
Finance costs	619,593	233,435
Change in operating assets and liabilities:
Trade receivable	(1,606,939)	(513,606)
Other financial assets	34,224	(45,192)
Other assets	(679,268)	(324,827)
Trade payable	2,843,513	(234,498)
Other financial liabilities	(41,711)	(190,210)
Other current liabilities	164,204
Tax (paid)/refund(net)	(92,759)	(145,789)
Net cash used in operating activities	372,260	(1,858,087)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	(1,975,419)	(4,304,457)
Investment in shares of subsidiary - Sri Sai - net		(633,679)
Goodwill purchased on business combination		(763,210)
Network acquisition advance	(502,504)	(380,207)
Net cash used in investing activities	(2,477,923)	(6,081,553)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short term borrowings -net	1,120,597
Proceeds from short term borrowings - Preferred Conertible Security - Net	854,000
Proceeds from short term borrowings- Related party	12,131	350,443
Repayment of short term borrowings - Promissory notes net		(1,000,000)
Proceeds from issue of equity shares - Referred note below		12,468,011
Proceeds/(Repayment) from financial institutions(net)	(6,410)
Interest, commission, and other charges paid	(100,259)	(210,096)
Net cash provided by (used in) financing activities	1,880,059	11,608,358
Net increase (decrease) in cash and cash equivalents	(225,604)	3,668,718
CASH AND CASH EQUIVALENTS – beginning of period	311,810	8,758
Effects of exchange rate changes on cash and cash equivalents	(1,098)	(5,792)
Acquired in Business Combination (refer to Note 20)		432,138
CASH AND CASH EQUIVALENTS – end of period	$ 85,108	$ 4,103,822

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting and Reporting Policies	6 Months Ended
	Sep. 30, 2023
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Abstract]
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	NOTE 1 — NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES Corporate information Lytus Technologies Holdings PTV. Ltd. (Reg. No. 2033207) (“Lytus Tech” or the “Company”) was incorporated on March 16, 2020 (date of inception) under the laws of the British Virgin Islands (BVI). On March 19, 2020, Lytus Tech acquired a wholly owned subsidiary in India, Lytus Technologies Private Limited (CIN U22100MH2008PTC182085) (“Lytus India”). On April 1, 2022, it acquired a majority shareholding (51%) in an Indian company, Sri Sai cable and Broadband Private Limited (CIN U74999TG2018PTC124509) (“Sri Sai” or “SSC”) and on January 1, 2023, it acquired a wholly owned subsidiary in United States, Lytus Technologies Inc. However, it has been deconsolidated effective April 1, 2023, and on October 30, 2020, it acquired 75% of voting equity interests of Global Health Sciences, Inc. (“GHSI”). However, it has been deconsolidated effective March 1, 2023. The Company’s registered office is at Business Center 1, M Floor, The Meydan Hotel, Nad Al Sheba, Dubai, UAE. The Consolidated Condensed Interim Financial Statements comprise financial statements of the Company and its subsidiaries (together referred to as “the Group”). On June 17, 2022, the Company consummated its initial public offering (“IPO”) on NASDAQ Capital Markets. The Company has listed common shares on the NASDAQ Capital Market under the trading symbol “LYT”. The Company has raised gross proceeds of $12.40 million from an initial public offering of 2,609,474 shares at $4.75 per common shares and has raised gross proceeds of $1.86 million from overallotment of 391,421 shares at $4.75 per common shares. Statement of compliance The unaudited condensed consolidated interim financial statements have been prepared in accordance with IAS 34 – Interim Financial Reporting. The accompanying balance sheet and related notes to accounts as of September 30, 2023 are derived from audited financial statements of March 31, 2023, but these unaudited condensed consolidated interim financial statements do not include all of the financial information and footnotes required by IFRS for complete financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements, wherever applicable. Basis of preparation These unaudited condensed consolidated interim financial statements have been prepared on historical cost basis except for certain financial instruments and defined benefit plans which are measured at fair value or amortized cost at the end of each reporting period. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. 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. All assets and liabilities have been classified as current and non-current as per the Group’s normal operating cycle. Based on the nature of services rendered to customers and time elapsed between deployment of resources and the realization in cash and cash equivalents of the consideration for such services rendered, the Group has considered an operating cycle of 12 months. The statement of cash flows has been prepared under indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Group are segregated. The Group considers all highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value to be cash equivalents. The functional and reporting currency of the Company and Group is “INR” and “USD”, respectively and all amounts, are rounded with two decimals, unless otherwise stated. The consolidated financial statements have been prepared under the historical cost convention. The material accounting policy information used in preparation of the unaudited condensed consolidated interim financial statements have been discussed in the respective notes. Basis of Consolidation The Company consolidates all entities which are controlled by it. The subsidiaries considered in the preparation of these consolidated financial statements are: % Shareholding and Voting Power Name of Subsidiary Country of Incorporation As of September 30, As of March 31, Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. (Deconsolidated on April 1, 2023) (refer to No 21 (a)) United States — 100 % Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (refer to Note 21 (b)) United States — 75 % Note: On June 18, 2022, Share Transfer Agreement was entered into in respect of the shares of Lytus Health. On February 27, 2023, the Board has approved the pending fiscal integration and control of Lytus Health with effect from January 1, 2023 and as of March 31, 2023, the Company owns 100% of the equity interest of Lytus Health. On January 1, 2023, the Company acquired 1,000 common shares of Lytus Health for an aggregate price of $1,000 ($1 per share). As of March 31, 2023, the Company owns 100% of the outstanding equity of Lytus Health. Lytus Health is incorporated in Delaware and has no operations at present; however, it has been deconsolidated effective April 1, 2023. These Consolidated Condensed Interim Financial Statements are prepared in accordance with IFRS 10 “Consolidated Financial Statements”. Subsidiaries are entities controlled by the Company. Control is achieved where the Company has existing rights that give it the current ability to direct the relevant activities that affect the Company’s returns and exposure or rights to variable returns from the entity. Subsidiaries are consolidated from the date of their acquisition, being the date on which the group obtains control, and continue to be consolidated until the date that such control ceases. The consolidated financial statements of the Company and its subsidiaries are combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses. Intra-group balances and transactions and any unrealized profits or losses arising from intra group transaction, are eliminated. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. Non-controlling interests (NCI) in the net assets of consolidated subsidiaries are identified separately from the Group’s equity. Non-controlling interests consist of the amount of those interests at the date of the acquisition and the non-controlling shareholders’ share of changes in equity since the date of the acquisition. Going Concern: Negative working capital and Cash Flow We have a negative working capital of $10,192,682 as of September 30, 2023 and $8,932,501 as of March 31, 2023 and cash flow from operating activities to the extent of $372,260 for the period ended September 30, 2023 and to the extent of $1,153,335 for the year ended March 31, 2023. Further, the current liabilities of the company as of September 30, 2023, were $19,014,035 and as of March 31, 2023, were $15,258,547 and non-current liabilities as of September 30, 2023, were $752,316 and as of March 31, 2023, were $882,749. Our projected cash needs and projected sources of liquidity depend upon, among other things, our actual results, and the timing and amount of our expenditure. As we continue to grow our subscriber base, we expect an initial funding period to grow new products that may have an impact from the timing of device-related cash flows when we provide the devices to customers pursuant to equipment instalment plans. We expect to utilize free cash flow, cash on hand, and availability under our credit facilities, as well as future refinancing transactions for future business operations. The timing and terms of any refinancing transactions will be subject to market conditions among other considerations. Additionally, we may, from time to time, and depending on market conditions and other factors, use cash on hand and the proceeds from securities offerings or other borrowings to retire our debt through open market purchases, privately negotiated purchases, tender offers or redemption provisions. We believe we have sufficient liquidity from cash on hand, free cash flow and access to the capital markets to fund our projected cash needs. As possible acquisitions, swaps or dispositions arise, we actively review them against our objectives including, among other considerations, improving the operational efficiency, geographic clustering of assets, product development or technology capabilities of our business and achieving appropriate return targets, and we may participate to the extent we believe these possibilities present attractive opportunities. However, there can be no assurance that we will actually complete any acquisitions, dispositions or system swaps, or that any such transactions will be material to our operations or results. The Consolidated Condensed Interim Financial Statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern. Critical accounting estimates The preparation of the consolidated condensed interim financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 2. New, revised or amended Accounting Standards and Interpretations adopted for the six months ended September 30, 2023 are same as adopted for the year ended March 31, 2023. New, revised or amended Accounting Standards and Interpretations not yet Adopted The Group has not applied the following new and revised IFRSs that have been issued but are not yet effective. ● Amendments to IFRS 16 Lease Liability in a sale and Leaseback -* ● Amendments to IAS 1 Non-current Liabilities with Covenants -* ● Amendments to IAS 1 Classification of Liabilities - * ● Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements -* ● Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates -** * Effective for annual periods beginning on or after January 1, 2024. ** Effective for annual periods beginning on or after January 1, 2025. IFRS 16 – Lease Liability in a Sale and Leaseback In September 2022, the IASB issued ‘Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)’ with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 1 – Classification of Liabilities In January 2020, IASB issued the final amendments in Classification of Liabilities as Current or Non-Current, which affect only the presentation of liabilities in the statement of financial position. They clarify that classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period and align the wording in all affected paragraphs to refer to the “right” to defer settlement by at least twelve months. The classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability. They make clear that settlement refers to the transfer to the counterparty of cash, equity instruments, other assets or services. The Group does not expect the amendments to have any significant impact on its presentation of liabilities in its statement of financial position. IAS 7 and IFRS 7 – Supplier Finance Arrangements In May 2023, the IASB issued ’Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)’ which require an entity to provide additional disclosures about supplier finance arrangements. Solely credit enhancements for the entity or instruments used by the entity to settle their dues, are not supplier finance arrangements. Entity will have to disclose information that enables users of financial statements to assess how these arrangements affect its liabilities and cash flows and to understand their effect on an its exposure to liquidity risk and how it might be affected if the arrangements were no longer available to it. The Group does not expect the amendments to have any significant impact on its presentation of liabilities. IAS 21 – The Effects of Changes in Foreign Exchange Rates In August 2023, the IASB issued ‘Lack of Exchangeability (Amendments to IAS 21)’ to provide guidance to specify which exchange rate to use when the currency is not exchangeable. An entity must estimate the spot exchange rate as the rate that would have applied to an orderly transaction between market participants at the measurement date and that would faithfully reflect the economic conditions prevailing. The Group does not expect this amendment to have any significant impact in its financial statements. Current and non-current classification Assets and liabilities are presented in the statement of financial position based on current and non-current classification. An asset is classified as current when: it is either expected to be realized or intended to be sold or consumed in normal operating cycle; it is held primarily for the purpose of trading; it is expected to be realized within 12 months after the reporting period; or the asset is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. All other assets are classified as non-current. A liability is classified as current when: it is either expected to be settled in normal operating cycle; it is held primarily for the purpose of trading; it is due to be settled within 12 months after the reporting period; or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non-current. The operating cycle is the time between the acquisition of assets for processing and their realization in cash and cash equivalents. The Company has identified twelve months as its operating cycle. Basis of Deconsolidation When events or transactions results in a loss of control over the subsidiary, the assets and liabilities of the subsidiary including any goodwill are derecognized. Amounts previously recognized in the consolidated statements of comprehensive income within “other comprehensive income” in respect of that entity are also reclassified to the consolidated statements of comprehensive income or transferred directly to retained earnings if required by a specific Standard. Any retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of the retained interest at the date when control is lost and its fair value is recognized in the consolidated statements of comprehensive income. Functional and presentation currency Items included in the financial statements of the Company are measured using the currency of India (INR) which is the primary economic environment in which the Company operates (‘the functional currency’). The financial statements are presented in United States dollars. Transactions and balances Foreign currency transactions are translated into the presentation currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equities held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss and translation differences on non-monetary assets such as equities classified as of fair value through other comprehensive income are recognized in other comprehensive income. Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: ● those to be measured subsequently at fair value (either through OCI or through profit or loss), and ● those to be measured at amortized cost. The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the Company has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income (FVOCI). The Group reclassifies debt investments when and only when its business model for managing those assets changes. Recognition and derecognition Regular way purchases and sales of financial assets are recognized on trade-date, the date on which the Group commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Debt instruments Subsequent measurement of debt instruments depends on the Group business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments: Amortized cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognized directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss. FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses which are recognized in profit or loss. When the financial asset is derecognized, the cumulative gain or loss previously recognized in OCI is reclassified from equity to profit or loss and recognized in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses) and impairment expenses are presented as separate line item in the statement of profit or loss. FVPL: Assets that do not meet the criteria for amortized cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognized in profit or loss and presented net within other gains/(losses) in the period in which it arises. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognized in profit or loss as other income when the Group right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognized in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Impairment The Group assesses on a forward-looking basis the expected credit loss associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables only, the Company measures the expected credit loss associated with its trade receivables based on historical trend, industry practices and the business environment in which the entity operates or any other appropriate basis. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Financial Liabilities Initial Recognition and Measurement 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 financial liabilities include trade and other payables, loans, and borrowings including bank overdrafts and derivative financial instruments. Subsequent measurement Financial liabilities at amortized cost: After initial measurement, such financial liabilities are subsequently measured at amortized cost using the effective interest rate (EIR) method. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included in finance costs in the Statement of Profit and Loss. Borrowings Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in the Statement of Profit and Loss over the period of the borrowings using the EIR method. Trade and Other Payables These amounts represent liabilities for goods and services provided to the Group prior to the end of the period which are unpaid. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognized initially at their fair value and subsequently measured at amortized cost using the effective interest method. Financial Guarantee Obligations The fair value of financial guarantees is determined as the present value of the difference in net cash flows between the contractual payments under the debt instrument and the payments that would be required without the guarantee, or the estimated amount that would be payable to a third party for assuming the obligations. Where guarantees in relation to loans or other payables of subsidiaries, joint ventures or associates are provided for no compensation, the fair values as of the date of transition are accounted for as contributions and recognized as part of the cost of the equity investment. Share Warrant Liability The share warrants can be accounted as either equity instruments, derivative liabilities, or liabilities in accordance with IAS 32 — Financial Instruments: Disclosure and Presentation, depending on the specific terms of the warrant agreement. Share warrants are accounted for as a derivative in accordance with IFRS 9 — Financial Instruments if the share warrants contain terms that could potentially require “net cash settlement” and therefore, do not meet the scope exception for treatment as a derivative. Share Warrant instruments that could potentially require “net cash settlement” in the absence of express language precluding such settlement are initially classified as financial liabilities at their fair values, regardless of the likelihood that such instruments will ever be settled in cash. The Company will continue to classify the fair value of the warrants that contain “net cash settlement” as a liability until the share warrants are exercised, expire or are amended in a way that would no longer require these warrants to be classified as a liability. The outstanding warrants are recognized as a warrant liability on the balance sheet and measured at their inceptions date fair value and subsequently re-measured at each reporting period with change being recognised in the consolidated statements of profit or loss and other comprehensive income. Derecognition Financial assets The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. The Group enters into transactions whereby it transfers assets recognized in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized. Financial Liability The Group derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss. Income tax The income tax expense or benefit for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable. Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for: ● When the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or ● When the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled, and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets are recognized for deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset. Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously. As of six months period ended September 30, 2023 and as of year ended March 31, 2023, the Group had no significant uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Group recognizes interest and penalties related to significant uncertain income tax positions in other expense. There were no such interest and penalties incurred for the six months period of September 30, 2023 and of September 30, 2022. Under section 115-O of the Indian Income Tax Act, 1961, distribution of dividends, paid by Indian company until March 31, 2020 is subject to dividend distribution tax (DDT) at an effective rate of 20.56% (inclusive of the applicable surcharge of 12% and health and education cess of 4%). Repatriation of dividend will not require Reserve Bank of India approval, subject to compliance and certain other conditions met per the Indian Income Tax Act, 1961. The said provisions of Section 115-O shall not be applicable if the dividend is distributed on or after April 1, 2020. From April 1, 2020, the dividend distributed would now be taxable in the hands of the investors, the domestic companies shall not be liable to pay DDT. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Property and Equipment Property and Equipment assets are carried at cost less accumulated depreciation and accumulated impairment losses, if any. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to the Statement of Profit or Loss during the reporting period in which they are incurred. Capital work in progress (CWIP) includes cost of property and equipment under installation/under development, as of balance sheet date. All project related expenditures related to civil works, machinery under erection, construction and erection materials, preoperative expenditure incidental/attributable to the construction of projects, borrowing cost incurred prior to the date of commercial operations and trial run expenditure are shown under CWIP. Property and Equipment are derecognized from the financial statements, either on disposal or when retired from active use. Gains and losses on disposal or retirement of Property and Equipment are determined by comparing proceeds with carrying amount. These are recognized in the Statement of Profit or Loss. Depreciation methods, estimated

Critical Accounting Judgements,

Critical Accounting Judgements, Assessments, and Assumptions	6 Months Ended
	Sep. 30, 2023
Critical Accounting Judgements, Assessments, and Assumptions [Abstract]
CRITICAL ACCOUNTING JUDGEMENTS, ASSESSMENTS, AND ASSUMPTIONS	NOTE 2 — CRITICAL ACCOUNTING JUDGEMENTS, ASSESSMENTS, AND ASSUMPTIONS Under IFRS 1, the Group is required to make estimates and assumptions in presentation and preparation of the financial statements for the six months ending September 30, 2023 and for the year ended March 31, 2023. Key estimates considered in preparation of the financial statement that were not required under the previous GAAP are listed below: Fair Valuation of financial instruments carried at Fair Value Through Profit or Loss (“FVTPL”) and/or Fair Value Through Other Comprehensive Income (“FVOCI”). See Note 1 on Financial Instruments on page F-11 – F-13 for additional discussion on FVTPL and FVOCI Impairment of financial assets based on the expected credit loss model. Determination of the discounted value for financial instruments carried at amortized cost. Fair value estimation of share warrants. Critical judgement over capitalisation of internally developed intangible assets and development cost in progress. ● Impairment of property and equipment and intangible assets excluding goodwill At each reporting date, the Group reviews the carrying amounts of its property, plant and equipment and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible assets with an indefinite useful life are tested for impairment at least annually and whenever there is an indication at the end of a reporting period that the asset may be impaired. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease and to the extent that the impairment loss is greater than the related revaluation surplus, the excess impairment loss is recognized in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss to the extent that it eliminates the impairment loss which has been recognized for the asset in prior years. Any increase in excess of this amount is treated as a revaluation increase.

Revenue from Contract with Cust

Revenue from Contract with Customers	6 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customers [abstract]
REVENUE FROM CONTRACT WITH CUSTOMERS	NOTE 3 — REVENUE FROM CONTRACT WITH CUSTOMERS Revenue from contract with customers consist of the following for the six months ended September 30, 2023 and ended September 30, 2022: Disaggregated revenue information For the For the (In USD) (In USD) Types services Subscription Income 6,760,470 7,100,862 Carriage/Placement fees 2,548,959 1,635,824 Advertisement Income 244,074 827,517 Telemedicine service charges - - Device activation fees 106,828 207,293 Total revenue from contract with customers 9,660,331 9,771,496 Timing of revenue recognition Product transferred at point in time - - Services transferred over time 9,660,331 9,771,496 9,660,331 9,771,496 Contract balances: The following table provides information about receivables, contract assets and contract liabilities from contracts with customers: For the For the (US$) (US$) Receivables, which are included in ‘trade receivables $ 3,344,995 $ 2,549,041 Receivables, acquired in a business combination — — Performance obligations: Revenue is measured based on the consideration specified in a contract with a customer. The Company recognizes revenue when it transfers control over a good or service to a customer.

Other Income

Other Income	6 Months Ended
	Sep. 30, 2023
Other Income [Abstract]
OTHER INCOME	NOTE 3A — OTHER INCOME Other income For the For the Fair value gain on warrant liability 2,106 - Sundry Balances written back 50,113 360,842 52,219 360,842

Expenses

Expenses	6 Months Ended
	Sep. 30, 2023
Expenses [Abstract]
EXPENSES	NOTE 4 — EXPENSES Expenses consist of the following: For the For the (US$) (US$) Cost of revenue $ 7,757,172 7,163,929 Amortization of intangible assets (refer to Note 11) 7,944 $ 8,299 Depreciation (refer to Note 10) 445,847 293,077 Legal and professional expenses 259,837 1,692,391 Staffing expense 471,181 314,721 Other operating expenses 1,464,296 1,075,542 Total expenses $ 10,406,277 $ 10,547,959

Income Tax

Income Tax	6 Months Ended
	Sep. 30, 2023
Income Tax [Abstract]
INCOME TAX	NOTE 5 — INCOME TAX Income taxes consist of the following: For the For the (US$) (US$) Current tax expenses $ - $ 178,287 Deferred tax expense (31,380 ) 78,663 Income tax expense $ (31,380 ) $ 256,950 Deferred tax related to the translations of foreign operations consists of Lytus Technologies Private Limited a Wholly owned subsidiary from INR to USD have been calculated at the rate of the jurisdiction in which a subsidiary situated i.e. in India (at the rate 25.17% as of September 30, 2023 and March 31, 2023). Accounting for Income Taxes British Virgin Islands Under the current laws of BVI, Lytus Technology Holdings PTV. Ltd. is not subject to tax on income or capital gains. In addition, payments of dividends by the Company to their shareholders are not subject to withholding tax in the BVI. India (subsidiaries in India) Income tax expense represents the sum of the current tax and deferred tax. The charge for current tax is based on the result for the period adjusted for items which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the reporting date. Current and deferred tax is recognized in the income statement unless the item to which the tax relates was recognized outside the income statement being other comprehensive income or equity. The tax associated with such an item is also recognized in other comprehensive income or equity respectively.

Trade Receivables (Current)

Trade Receivables (Current)	6 Months Ended
	Sep. 30, 2023
Trade Receivables Current [Abstract]
TRADE RECEIVABLES (CURRENT)	NOTE 6 — TRADE RECEIVABLES (CURRENT) Trade receivables consist of the following: As of As of (US$) (US$) Receivable from related parties $ 112,442 $ 352,424 Receivable from others 3,305,719 1,537,132 $ 3,418,161 $ 1,889,556 Less: allowance for doubtful debts (expected credit loss) 73,166 57,832 3,344,995 1,831,724

Other Non-Current Financial Ass

Other Non-Current Financial Assets	6 Months Ended
	Sep. 30, 2023
Other Non-Current Financial Assets [Abstract ]
OTHER NON-CURRENT FINANCIAL ASSETS	NOTE 7 — OTHER NON-CURRENT FINANCIAL ASSETS Other non-current financial assets consist of the following: As of As of (US$) (US$) Non Current Deposits 285,509 275,049 Total (A) 285,509 275,049 Current Deposits 301 305 Advances for network acquisition 2,674,677 2,203,240 Loans and advances to related parties 70,989 35,598 Other loans and advances 304,063 290,433 Total (B) 3,050,030 2,529,576 Total (A) + (B) 3,335,539 2,804,625

Cash And Cash Equivalents

Cash And Cash Equivalents	6 Months Ended
	Sep. 30, 2023
Cash And Cash Equivalents [Abstract ]
CASH AND CASH EQUIVALENTS	NOTE 8 — CASH AND CASH EQUIVALENTS As of As of (US$) (US$) Cash and cash equivalents Maintained locally 1,000 1,000 Maintained overseas, unrestricted in use 84,108 310,810 Cash and cash equivalents 85,108 311,810

Other Current Assets

Other Current Assets	6 Months Ended
	Sep. 30, 2023
Other Current Assets [Abstract]
OTHER CURRENT ASSETS	NOTE 9 — OTHER CURRENT ASSETS As of As of (US$) (US$) Prepaid expenses 20,635 - Balances with government authorities 761,500 507,696 Advance to suppliers 684,818 295,601 Advance to staff 2,616 2,972 TDS Receivables 386,101 297,764 Advance payment of interest on loans 165,924 194,445 Advance payment of commission on loans 105,168 140,000 Other receivables - Balance with a Director 214,458 214,458 2,341,220 1,652,936

Property and Equipment

Property and Equipment	6 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 10 — PROPERTY AND EQUIPMENT Property and equipment consist of the following: In (US$) Description ROU-office premises Building Plant and equipment Furniture and fittings Vehicles Office equipments Computer equipments Total Gross carrying value As at 31 March, 2022 - - - - - - - - Additions 540,982 19,970 294 561,246 Acquisition through business combination (refer to Note 20) 25,111 32,006 7,349,465 - 17,600 - 4,200 7,428,382 As at 30 September, 2022 25,111.00 32,006 7,890,447 - 37,570 - 4,494 7,989,628 Additions 461,420 - 2,326,888 11,802 24,396 796 26,856 2,852,158 Acquisition through business combination (refer to Note 20) 25,111 32,006 7,349,465 - 17,600 - 4,200 7,428,382 As at 31 March, 2023 486,531 32,006 9,676,353 11,802 41,996 796 31,056 10,280,540 Additions 27,323 - 1,533,385 4,647 560 - 42 1,565,957 As at 30 September, 2023 513,854 32,006 11,209,738 16,449 42,556 796 31,098 11,846,497 Accumulated depreciation and impairment loss As at 31 March, 2022 - - - - - - - - Charge for the year 4,863 236 284,983 - 1,397 - 1,598 293,077 As at 30 September, 2022 4,863 236 284,983 - 1,397 - 1,598 293,077 Charge for the year 50,845 462 616,304 421 7,307 61 4,613 680,013 As at 31 March, 2023 50,845 462 616,304 421 7,307 61 4,613 680,013 Charge for the year 54,377 226 384,507 702 2,629 223 3,183 445,847 As at 30 September, 2023 105,222 688 1,000,811 1,123 9,936 284 7,796 1,125,860 Net block as at 31 March, 2022 - - - - - - - - Net block as at 30 Sept 2022 20,248 31,770 7,605,464 - 36,173 - 2,896 7,696,551 Net block as at 31 March, 2023 435,686 31,544 9,060,049 11,381 34,689 735 26,443 9,600,527 Net block as at 30 Sept 2023 408,632 31,318 10,208,927 15,326 32,620 512 23,302 10,720,637

Intangible Assets and Goodwill

Intangible Assets and Goodwill	6 Months Ended
	Sep. 30, 2023
Intangible Assets and Goodwill [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 11 — INTANGIBLE ASSETS AND GOODWILL Intangible assets and Goodwill consist of the following: Intangible assets (In (US$)) Description Customer acquisition List Goodwill Commercial rights Softwares Total Intangible asset under development Gross carrying value As at 31 March, 2022 59,216,654 73,008 - 59,289,662 166,587 Write off (refer to Note 19) (59,216,654 ) (59,216,654 ) - Exchange differences (78,582 ) (78,582 ) 460 Acquisition through business combination (refer to Note 20) 658,837 339,277 216 998,330 As at 30 Sept 2022 - 810,427 339,277 216 1,149,920 166,127 Additions - 4,464 Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b)) (68,500 ) - (68,500 ) Write off (refer to Note 19) (59,216,654 ) (59,216,654 ) 160,000 Exchange differences (73,601 ) (73,601 ) Acquisition through business combination (refer to Note 20) 658,837 339,277 216 998,330 As at 31 March, 2023 - 736,946 339,277 216 1,076,439 11,051 Write off - - (11,051 ) Exchange differences 8,878 8,878 - As at 30 Sept 2023 - 728,068 339,277 216 1,067,561 - Accumulated amortization As at 31 March, 2022 24,030,158 - - 24,030,158 - Charge for the year - - 8,272.00 27.00 8,299.00 Write off (refer to Note 19) (24,030,158 ) (24,030,158 ) As at 30 Sept 2022 - - 8,272 27 8,299 - Charge for the year - - 16,157 54 16,211 Write off (refer to Note 19) (24,030,158 ) (24,030,158 ) As at 31 March, 2023 - - 16,157 54 16,211 - Charge for the year - - 7,917 27 7,944 As at 30 Sept 2023 - - 24,074 81 24,155 - Net block as at 31 March, 2022 35,186,496. 73,008 - 35,259,504 166,587 Net block as at 30 Sept, 2022 - 810,427 331,005 189 1,141,621 166,127 Net block as at 31 March, 2023 - 736,946 323,120 162 1,060,228 11,051 Net block as at 30 Sept, 2023 - 728,068 315,203 135 1,043,406 - Notes: The above intangible assets are other than internally generated.

Borrowings

Borrowings	6 Months Ended
	Sep. 30, 2023
Borrowings [Abstract]
BORROWINGS	NOTE 12 — BORROWINGS Borrowings consist of the following: Borrowings As at As at (In US$) (In US$) Current Non current Total Current Non current Total Particulars Vehicles Loans from Financial Institutions 14,525 - 14,525 10,946 10,185 21,131 Total secured borrowings 14,525 - 14,525 10,946 10,185 21,131 Unsecured 0% Senior Convertible Debt 2,089,864 - 2,089,864 3,333,334 3,333,334 Series A preferred convertible security (refer to Note 22) 1,004,705 1,004,705 Loan from the Related Parties 13,326 1,304 1,304 1,304 Loan from Directors 1,637,125 1,637,125 532,960 532,960 Loan from Others 12,022 10,587 10,587 4,745,020 - 4,745,020 3,878,185 - 3,878,185 Total borrowings 4,759,545 - 4,759,545 3,889,131 10,185 3,899,316 Loan from directors and relatives are interest free and is repayable on demand.

Trade payables

Trade payables	6 Months Ended
	Sep. 30, 2023
Trade payables [Abstract]
TRADE PAYABLES	NOTE 13 — TRADE PAYABLES Trade payables consist of the following: As of As of (US$) (US$) Trade payables due to related parties 3,140,617 2,716,238 Employee related payables 50,544 47,752 Others 5,460,146 4,038,790 8,651,307 6,802,780

Other Financial Liabilities

Other Financial Liabilities	6 Months Ended
	Sep. 30, 2023
Other financial liabilities [Abstract]
OTHER FINANCIAL LIABILITIES	NOTE 14 — OTHER FINANCIAL LIABILITIES Other financial liabilities consist of the following: As of As of (US$) (US$) Other financial liabilities (Current) Lease liabilities 128,379 120,981 Audit fee payable 18,684 9,054 Options payable 94,293 - Share Warrant Liability - Common stock (refer to Note 22) 1,842,657 1,585,025 Share Warrant Liability - Preferred stock (refer to Note 22) 674 2,084,687 1,715,060

Other Current Liabilities

Other Current Liabilities	6 Months Ended
	Sep. 30, 2023
Other Current Liabilities [Abstract]
OTHER CURRENT LIABILITIES	NOTE 15 — OTHER CURRENT LIABILITIES Other current liabilities consist of the following: As of As of (US$) (US$) Other current liabilities: Advances from customers 387,833 142,196 Cheques receivables/Payable 2,031,576 1,437,245 Statutory liabilities 57,392 73,248 Others - capital creditors 713,240 799,501 3,190,041 2,452,190

Equity

Equity	6 Months Ended
	Sep. 30, 2023
Equity [Abstract]
EQUITY	NOTE 16 — EQUITY Common shares: The total number of shares of common shares issued: For the As of (US$) (US$) Common shares 41,668,554 37,576,449 50,000 shares were allotted after September 30, 2023 Common shares after reverse splits (refer to Note 24) 694,477 626,275 834 shares were allotted after September 30, 2023 Movements in Common Shares: Shares Amount (US$) Balance as of March 31, 2022 34,154,062 $ 341,541 Shares issued 3,422,387 34,225 Balance as of March 31, 2023 37,576,449 $ 375,766 Additional issue of shares 4,092,105 40,922 Balance as of September 30, 2023 41,668,554 416,688 Movements in Common Shares after reverse split: Shares Amount (US$) Balance as of March 31, 2022 569,235 $ 341,541 Shares issued 57,040 34,225 Balance as of March 31, 2023 626,275 $ 375,766 Additional issue of shares 68,202 40,922 Balance as of September 30, 2023 694,477 416,688 Mr. Dharmesh Pandya, the then sole shareholder of the Company, has subscribed to these shares and held 55,008,829 (pre reverse split) common shares of the Company.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 17 — EARNINGS PER SHARE Earnings per share consist of the following: For the As of (US$) (US$) Loss for the year available to common shareholders $ (1,281,940 ) $ (1,635,837 ) Weighted average number of common shares 646,012 613,479 Par value $ 0.01 $ 0.01 Earnings/(loss) per common share: Basic earnings/(loss) per common share $ (1.98 ) $ (2.67 ) Diluted earnings/(loss) per common share $ (1.98 ) $ (2.67 ) Share Warrants kept as reserves for exercised of warrants from the date of issue. Considered as potential equity shares Since this result would, in turn, produce a larger earnings per shares, hence warrants are anti-dilutive and not considered.

Restatement Due To Modification

Restatement Due To Modification Agreement	6 Months Ended
	Sep. 30, 2023
Restatement Due To Modification Agreement [Abstract]
RESTATEMENT DUE TO MODIFICATION AGREEMENT	NOTE 18 — RESTATEMENT DUE TO MODIFICATION AGREEMENT Notes on Restatement of September 30, 2022 condensed interim consolidated financials due to modification of earlier arrangements and acquisition of Sri Sai as refer in Note 19. CONSOLIDATED CONDENSED INTERIM statement of PROFIT OR LOSS AND Lytus Technologies Holdings Pvt.Ltd Notes on Restatement of September 30, 2022 condensed interim consolidated financials due to modification of Reachnet Agreement. Statement of consolidated condensed interim profit or loss and other comprehensive income Sept 22 Restated Vs Sept 22 For the For the Impact of Modification Acquisition Impact of ($US) ($US) STATEMENT OF OPERATIONS DATA: Operating revenue $ 9,771,496 - 9,771,496 9,771,496 9,771,496 Other Income 360,842 6,484,884 (6,124,042 ) (6,124,042 ) - (6,124,042 ) Cost of revenue 7,163,929 - 7,163,929 7,163,929 7,163,929 Other operating expenses 1,075,542 145,314 930,228 (115,934 ) 1,041,788 925,854 Legal and professional expenses 1,692,391 1,686,897 5,494 5,494 5,494 Staffing expenses 314,721 - 314,721 314,721 314,721 Depreciation and amortisation 301,376 5,623,417 (5,322,041 ) (5,623,417 ) 301,376 (5,322,041 ) Net income (415,621 ) (970,744 ) 555,123 (384,691 ) 944,188 559,497 Interest expenses 233,435 164,583 68,852 73,226 73,226 Interest income - - - Income (loss) from continuing operations before income taxes (649,056 ) (1,135,327 ) 486,271 (384,691 ) 870,962 486,271 Income tax 256,950 550,606 (293,656 ) (550,606 ) 256,950 (293,656 ) Net income (906,006 ) (1,685,933 ) 779,927 165,915 614,012 779,927 Other comprehensive income Items that will not be reclassified to profit or loss Reclassification of defined benefit obligation (361 ) (361 ) - (361 ) (361 ) Items that may be reclassified subsequently to income Foreign currency translation reserves, net of tax 266,091 942,138 (676,047 ) 280,959 (19,314 ) 261,645 Total comprehensive income for the period $ (640,276 ) (743,795 ) 103,880 446,874 594,337 1,041,933 Attributable to: Controlling interest $ (931,509 ) (743,795 ) (187,714 ) 446,874 303,109 749,983 Non-controlling interest 291,233 - 291,233 - 291,228 291,228 Basic income per common share (1.55 ) (0.05 ) Diluted income per common share (1.55 ) (0.05 ) Consolidated statement of condensed interim financial position as at 30 September, 2022 – Restated As at As at Modification of Accusation of Total Impact of (In USD) (In USD) ASSETS Current assets a) Financial assets - (i) Other receivables - 54,343,241.00 (54,343,241.00 ) (54,343,241.00 ) (ii) Trade receivables 2,549,041.00 - 2,549,041.00 2,549,041.00 (iii) Cash and cash equivalents 4,103,822.00 4,012,171.00 91,651.00 91,651.00 (iv) Others financial assets 819,936.00 307.00 367,517.00 452,112.00 819,629.00 b) Other current assets 1,729,168.00 240,177.00 1,488,991.00 1,488,991.00 Total current assets 9,201,967.00 58,595,896.00 (53,975,724.00 ) 4,581,795.00 (49,393,929.00 ) Non-current assets a) Property, plant and equipment, net 7,696,551.00 - 7,696,551.00 7,696,551.00 b) Capital work-in-process 977,728.00 - 977,728.00 977,728.00 c) Intangible assets and Goodwill 1,141,621.00 29,635,771.00 (29,563,079.00 ) 1,068,929.00 (28,494,150.00 ) d) Intangible assets under development 3,836,627.00 3,836,627.00 - e) Financial assets (i) Other investments - - - (ii) Trade receivables - - - (ii) other non-current financial assets 11,156.00 - 11,156.00 11,156.00 f) Other non-current assets 137,764.00 1,347,561.00 (1,347,561.00 ) 137,764.00 (1,209,797.00 ) g) Deferred tax assets 14,242.00 125,021.00 (110,779.00 ) - (110,779.00 ) Total non-current assets 13,815,689.00 34,944,980.00 (31,021,419.00 ) 9,892,128.00 (21,129,291.00 ) Asset held for sale - - - - - Total assets 23,017,656.00 93,540,876.00 (84,997,143.00 ) 14,473,923.00 (70,523,220.00 ) EQUITY AND LIABILITIES Current liabilities a) Financial liabilities (i) Borrowings 365,871.00 37,662.00 328,209.00 328,209.00 (ii) Trade payables 7,398,207.00 551,106.00 6,847,101.00 6,847,101.00 (iii) Other financial liabilities 1,859,025.00 803,925.00 (786,526.00 ) 1,841,626.00 1,055,100.00 b) Employee benefits obligation 173.00 - 173.00 173.00 c) Other current liabilities 1,131,883.00 8,616,346.00 (8,614,526.00 ) 1,130,063.00 (7,484,463.00 ) b) Customer acquisation payable - 27,104,338.00 (27,104,338.00 ) - (27,104,338.00 ) d) Provisions - - - e) Current tax liability 284,892.00 3,783,439.00 (3,783,439.00 ) 284,892.00 (3,498,547.00 ) Total current liabilities 11,040,051.00 40,896,816.00 (40,288,829.00 ) 10,432,064.00 (29,856,765.00 ) Non-current liabilities a) Financial liabilities (i) Borrowings 13,908.00 - 13,908.00 13,908.00 (ii) Other financial liabilities 16,206.00 - 16,206.00 16,206.00 b) Customer acquisition payable, net of current portion - 27,104,338.00 (27,104,338.00 ) - (27,104,338.00 ) c) Employee benefits obligations 60,961.00 - 60,961.00 60,961.00 d) Provisions - - - e) Deferred tax liability 359,156.00 1,565,574.00 (1,565,574.00 ) 359,156.00 (1,206,418.00 ) Total non-current liabilities 450,231.00 28,669,912.00 (28,669,912.00 ) 450,231.00 (28,219,681.00 ) Total liabilities 11,490,282.00 69,566,728.00 (68,958,741.00 ) 10,882,295.00 (58,076,446.00 ) Commitments and contingencies 9,650,560.00 - 9,650,560.00 9,650,560.00 Equity a) Equity share capital 375,766.00 375,766.00 - - b) Other equity 9,089,507.00 23,596,475.00 (16,038,402.00 ) 1,531,434.00 (14,506,968.00 ) Equity attributable to owners of the Company 9,465,273.00 23,972,241.00 (16,038,402.00 ) 1,531,434.00 (14,506,968.00 ) Non-controlling interests 2,062,101.00 1,907.00 2,060,194.00 2,060,194.00 Total equity 11,527,374.00 23,974,148.00 (16,038,402.00 ) 3,591,628.00 (12,446,774.00 ) Liabilities directly associated with the assets held for sale - - - - - Total equity and liabilities 23,017,656.00 93,540,876.00 (84,997,143.00 ) 14,473,923.00 (70,523,220.00 )

Modification of Earlier Arrange

Modification of Earlier Arrangement and Acquisition of Sri Sai	6 Months Ended
	Sep. 30, 2023
Modification of Earlier Arrangement and Acquisition of Sri Sai [Abstract]
MODIFICATION OF EARLIER ARRANGEMENT AND ACQUISITION OF SRI SAI	NOTE 19 — MODIFICATION OF EARLIER ARRANGEMENT AND ACQUISITION OF SRI SAI The Company has acquired 51% of Sri Sai, as part of the earlier arrangement and has correspondingly modified its earlier arrangement with the erstwhile partner, in terms of the residuary transaction. Based on the consultation with the accounting expert and the legal counsel, the Board has concluded that the effective date for acquisition of Sri Sai and the modification effects of the earlier arrangement would take place on April 1, 2022 and did not impact the consolidated financial statements as of March 31, 2022 and for the year then ended. A modification in contract is regarded as a revision to the existing contract: ● The management discussed the terms and conditions of the new arrangement, (a) that is in continuation of the earlier arrangement, and (b) that has arisen on account of new circumstances, new conditions or new events that differ in substance from those previously occurring. ● The modification in contract (a) is with the same erstwhile partner, (b) is part of the same arrangement (future subscriber base), (c) adjusts the consideration already paid in the earlier arrangement and (d) the erstwhile partner was instrumental in the acquisition of Sri Sai. The relevant facts and the agreements are provided as under: ● On December 6, 2019, the Company purchased the right to subscriber’s connection (present and future) along with the revenue entitlement rights, for a consideration of $59 million from Reachnet (the erstwhile partner). The implementation of the operational system and operational activity were still pending. ● On July 27, 2022, the Board discussed the independent reviewer report. The independent reviewer observed that the current network requires significant additional investment to maintain and grow the cable subscribers, to match Lytus’s business plan, approximately $18 million to upgrade the infrastructure assets and $4 million to maintain at optimum levels, as per the engineer’s opinion on technology readiness report. The additional investment of $22 million in addition to the initial commitment of $59 million, would make the project unviable and there it was decided by the Board to modify the arrangement. ● The Board reviewed the modification plan as submitted by the management. On January 17, 2023, our Board approved the Modification Agreement that was signed and executed on December 11, 2022, with the erstwhile partner. The initial term was to acquire subscribers’ connection (present as well as future subscribers’ connections) from the erstwhile partner, whereas under the modified term, the Company would now acquire only the future subscriber’s connection from the erstwhile partner for a consideration of $10 million. ● Accordingly, the Board approved the Deed of Assignment, executed on December 12, 2022, in respect of investment in Sri Sai, that originally was with the erstwhile partner, based on the earlier Memorandum of Understanding dated April 1, 2022 and the Agreement to Invest in Sri Sai dated August 11, 2022. Both these agreements were linked to the Company’s Agreement to Acquire Customers and it was agreed between the then parties (Sellers of Sri Sai and the erstwhile partner) that the subscriber base of Sri Sai when acquired would be for the benefit of Lytus as required under the original Agreement to Acquire Customers dated December 6, 2019. ● On March 7, 2023, the Board of Sri Sai approved the Deed of Assignment and executed the Share Purchase Agreement dated March 27, 2023 for the acquisition of 51% equity share of Sri Sai for a consideration of $10 million. Due to regulatory requirements 3 ● Our Board has observed the significant advantage from the above modification with the erstwhile partner, assignment of rights from the erstwhile partner and the last step of acquisition of Sri Sai business. ● We have extended the original Agreement to Acquire Customers, to acquire nearly 1 million subscribers, with greater control on operational matters. This acquisition of nearly 1 million subscribers would be acquired through the acquisition of the controlling stake in Sri Sai, upon executing in our favor the Deed of Assignment with the erstwhile partner and the Share Purchase Agreement with the sellers of Sri Sai. 3 The foreign exchange regulatory policy on foreign direct investment provides that an overseas entity can purchase 100% of the equity of a cable company under automatic route, however, “Government approval will be required if infusion of fresh foreign investment beyond 49% in a company not seeking license or permission from sectoral ministry, resulting in change in the ownership pattern or transfer of stake by existing investor to new foreign investor”. The restriction is also applicable to downstream investments (investment by Indian company utilizing Foreign Direct Investments received from an overseas entity). The shares are reserved with the Indian resident lawyer in a fiduciary capacity until the regulatory approvals are obtained or the matter is clarified. ● The Company’s earlier commitment and liability to pay $58.3 million to the erstwhile partner is now modified and suspended. Presently, the Company’s commitment and liability to pay Sri Sai is $7.5 million. ● The Company’s accounting policy under earlier arrangement had “other income” for the period ended March 31, 2022. Presently, the Company’s accounting policy under modified arrangement has “Revenue from Contract with Customers” for the year ended March 31, 2023. ● The Company has greater control of the business affairs of the Sri Sai business. Earlier, the Company had control over the subscribers and its revenue entitlement rights only. ● The acquisition of the Sri Sai business includes IPTV business. It has higher technology readiness in integration with the Lytus platform services. It is to be noted that Lytus India would directly bill subscribers for any services through Lytus platform. ● As per IFRS 10.20, a parent shall consolidate financial statements of an investee from the date the investor obtains or gains control of the investee. Upon advice received from the accounting and legal consultant, our Board has determined the effective modification date and the effective acquisition date would be April 1, 2022. On date April 1, 2022, the Company is stated to have obtained control of the business affairs of Sri Sai, by controlling the Board and the management activities of Sri Sai, with the non-binding purpose and object to acquire Sri Sai at a subsequent date. On 27 March 2023, through multiple agreements between the Company, the erstwhile partner and the sellers of Sri Sai, the Company acquired 51% equity shares of Sri Sai. The Company obtained control of the business affairs of Sri Sai on April 1, 2022. Hence, the effective date of acquisition shall be determined to be April 1, 2022. The erstwhile partner has mandated the modification of the terms should be on April 1, 2022. Hence, the effective date of modification shall be determined to be April 1, 2022 The adoption of new accounting policy does not constitute a change in accounting policy but an application of the accounting policy to changing facts, circumstances and conditions that differ in substance from those previously occurring. The summarized financial statements as of March 31, 2023 and April 1, 2022, applying the new accounting policy to the contract modification prospectively. Extract from Financial Statements As at Adjustments As at As at Assets items Non-current assets Intangible (Customer Acquisition, net of amortisation) 35,186,496 (35,186,496 ) — — Deferred tax assets* 537,915 (537,915 ) — — Current assets Other receivables 50,939,090 (50,939,090 ) — — Total of assets 86,663,501 (86,663,501 ) — — Liabilities Items Non-current liabilities Customer Acquisition List Payable, net of current portion (29,146,665 ) — — Less: Part Payment made towards Customer Acquisition during the year ended March 31, 2023 (395,209 ) — — Net of payments during the year ended March 31, 2023 (28,751,456 ) 28,751,456 — — Deferred tax liability* (2,297,717 ) 2,297,717 Current liabilities Other financial liabilities Interest on tax payable (845,792 ) 845,792 Other current liabilities: CSR expenses payable (206,619 ) — — Statutory liabilities* (7,790,691 ) 7,997,310 — — Customer acquisition payable (29,146,665 ) 29,146,665 Current tax liability (3,305,308 ) 3,305,308 Total of liabilities (72,344,247 ) 72,344,247 — — Net balances adjusted (14,319,254 ) — — Retained earnings (refer to Consolidated Statement of Changes in Equity) 12,148,403 (14,319,254 ) (2,170,851 ) 4,518,954 * These balances were as per standalone financial statements of Lytus India

Acquisition of Sri Sai Cable an

Acquisition of Sri Sai Cable and Broadband Private Limieted	6 Months Ended
	Sep. 30, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted [Abstract]
ACQUISITION OF SRI SAI CABLE AND BROADBAND PRIVATE LIMIETED	NOTE 20 — ACQUISITION OF SRI SAI CABLE AND BROADBAND PRIVATE LIMIETED The Group has acquired 51% of Sri Sai (Refer Note 19 and Note 20), as part of the earlier arrangement and has correspondingly modified its earlier arrangement with the erstwhile partner, in terms of the residuary transaction. Based on the consultation with the accounting expert and the legal counsel, the Board has concluded that the effective date for acquisition of Sri Sai and the modification effects of the earlier arrangement would take place on April 1, 2022. On March 7, 2023, the Board of Sri Sai approved the Deed of Assignment and executed the Share Purchase Agreement dated March 27, 2023 for the acquisition of 51% equity share of Sri Sai for a consideration of $10 million. Due to regulatory requirements, the Group has directly acquired 49% and has, in a fiduciary capacity, reserved 2% equity shares of Sri Sai with Mr. Nimish Pandya, an Indian resident from regulatory perspective and brother of Dharmesh Pandya. The control that the company has obtained and gained remains unaffected. The Group assumed control in Sri Sai from 1 April 2022 (Refer Note 19). The purchase costs paid under the terms of the executed agreements. Calculation of Goodwill upon Acquisition (USD) Consideration transferred $ 2,500,000 Add: Non-controlling interest – 49% 1,768,961 Less: Sri Sai Net Assets 3,610,124 Goodwill $ 658,837 With this acquisition, the Group expects to increase its market share in India in Media and Internet Services market. Details of the business combination are as follows: (In Us $) Amount settled in cash $ 2,500,000 Proportionate value of Non-controlling interest in Sri Sai 1,768,961 Total 4,268,961 Recognized amounts of identifiable net assets: Property and equipment 7,428,382 Intangible assets 339,493 Deposits 837,605 Non-current loans and advances 344,818 Trade and other receivables 2,260,797 Cash and cash equivalents 432,138 Deferred tax assets 1,283,882 Other current assets (295,216 ) Borrowings (11,788 ) Other liabilities (65,115 ) Trade and other payables (8,944,872 ) Net identifiable assets and liabilities 3,610,124 Goodwill $ 658,837 Non-controlling interest in Sri Sai The non-controlling interest in Sri Sai is measured at the proportionate value of net assets at the acquisition date. Goodwill Goodwill recognized on the acquisition relates to the expected growth, cost synergies and the value of Sri Sai’s workforce which cannot be separately recognized as an intangible asset. This goodwill has been allocated to the Group’s wholesale segment and is not expected to be deductible for tax purposes. Changes in Goodwill (Gross Carrying Amount) (USD) Balance at 31 March 2022 $ — Acquired through business combination 658,837 Net exchange differences 78,898 Balance at 30 September 2022 $ 737,735 Changes in Goodwill (Gross Carrying Amount) (USD) Balance at 31 March 2022 $ — Acquired through business combination 658,837 Net exchange differences 73,945 Balance at 31 March 2023 $ 732,782 Acquired through business combination — Net exchange differences (8,828 ) Balance at 30 September 2023 $ 723,954 Sri Sai has contributed to the Group’s revenues by $ 96,60,631 97,71,495 The Company has also agreed to infuse capital investment of $7.5 million, by subscribing to Compulsorily Convertible Debentures issued by Sri Sai. The amount would be utilized for expansion of the Sri Sai business and for development of IPTV business.

Deconsolidation

Deconsolidation	6 Months Ended
	Sep. 30, 2023
Deconsolidation [Abstract]
DECONSOLIDATION	NOTE 21 — DECONSOLIDATION (a) LYTUS INC. The Company has decided to acquire from January 1, 2023 a wholly owned subsidiary in United States, Lytus Technologies Inc. that supports its United States operations. Presently, absent United States operations, the Company has agreed to not to acquire shares of Lytus Technologies Inc., however, it would continue to consolidate balances to the extent it relates to the transactions for or on behalf of the Company. Loss attributable to the Company on deconsolidation of a Subsidiary: For the Fair Value Consideration receivable/received - Less ; Lytus BVI (Groups) share of net assets at disposal Lytus Inc. share capital at disposal 1,000 Add : Retained earnings at disposal date - Total of Net assets at disposal 1,000 Group Share - 100% 1,000 Less Goodwill at acquisition date - Total Loss on deconsolidation date (1,000 ) (b) GHSI The consolidated financial statements have been prepared based on the books and records maintained by the Group. However, due to non-alignment of the management with respect to the business plan and strategy, due to non-transfer of shares of GHSI (the “Deconsolidated Subsidiary”), the directors of the Company had been unable to obtain control of the business affairs of the Deconsolidated Subsidiary and resolved that the Group no longer had the controlling power to govern the financial and operating policies of the Deconsolidated Subsidiary so as to benefit from their activities, and accordingly the control over the Deconsolidated Subsidiary was deemed to have lost since March 1, 2023. Loss attributable to the Company on deconsolidation of a Subsidiary: Calculation of resulting gain or loss in profit or loss attributable to parent in a consolidated accountsof Lytus BVI Loss attributable to the Company on deconsolidation of a Subsidiary: For the Fair Value Consideration receivable/received — Less; Lytus BVI (Groups) share of net assets at disposal GHSI share capital at disposal 162,000.00 Add: Retained earnings at disposal date 3,701.00 Total of Net assets at disposal 165,701.00 Group Share – 75% 124,276.00 Less Goodwill at acquisition date 68,500.00 Total Loss on deconsolidation date (192,776.00 ) Due to above reasons, the Board has been unable to access control of the business affairs of the Deconsolidated Subsidiary even though the Board has taken all reasonable steps and has used its best endeavors to resolve the matter. The Board is of the view that the Group does not have the records to prepare accurate and complete financial statements for Deconsolidated Subsidiary for the financial year ended March 31, 2023. Given these circumstances, the Directors have not consolidated the financial statements of the Deconsolidated Subsidiary in the consolidated financial statements of the Company for the year ended March 31, 2023. As such, the results of the Deconsolidated Subsidiary for the year ended March 31, 2023, and the assets and liabilities of the Deconsolidated Subsidiary as of March 31, 2023, have not been included into the consolidated financial statements of the Group. Considering above the liability of $730,000 payable to the GHSI is no longer required to be settled. Therefore, the Company has reversed this commitment in the consolidated statements of profit & loss account.

Series a Preferred Covertible S

Series a Preferred Covertible Security	6 Months Ended
	Sep. 30, 2023
Series a Preferred Covertible Security [Abstract]
SERIES A PREFERRED COVERTIBLE SECURITY	NOTE 22 — SERIES A PREFERRED COVERTIBLE SECURITY On August 31, 2023, the Company entered into a Securities Purchase Agreement (the “September 2023 Purchase Agreement”) with a certain accredited investor as purchaser, pursuant to which, the Company sold $454,130.00 in principal amount of the Company’s Series A Convertible Preferred Shares, par value $0.01 (the “Preferred Shares”), warrants to purchase the Company’s Preferred Shares (the “Preferred Warrants”) and warrants the (September 2023 Common Warrants”) to purchase the Company’s common shares, par value $0.01 (the “Common Shares). The Preferred Shares are convertible into Common Shares, at an initial conversion price per share of $0.40, subject to adjustment under certain circumstances described in the certificate of designations for the Preferred Shares. The holder of Preferred Shares has the option, at any time and for any amount of such Preferred Shares, to convert Preferred Shares at an alternative conversion price that is the lower of the conversion price in effect, or at a 85% discount to the then-volume weighted average price of our common shares, but in no event less than the conversion floor price of $0.0787 (such price, the “Preferred Alternate Conversion Price”). In light of the fact that the Preferred Alternate Conversion Price can be 85% of the then-market price of our VWAP, the Preferred Shares are considered “Future Priced Securities” under Nasdaq rules that relate to the continued listing qualification of companies. The September 2023 Common Warrants are exercisable for five years to purchase an aggregate of up to 3,182,250 Common Shares at an initial exercise price of $0.44, subject to adjustment under certain circumstances described in the September 2023 Common Warrants. The Preferred Warrants are exercisable for two years to purchase an aggregate of up to 8,235 Preferred Shares at an initial exercise price of $850.00, subject to adjustment under certain circumstances described in the Preferred Warrants. The Preferred Shares and September 2023 Common Warrants sold were not registered under the Securities Act or the securities laws of any state, and were offered and sold in reliance upon the exemption from registration afforded by Section 4(a)(2) under the Securities Act and Regulation D promulgated thereunder and corresponding provisions of state securities laws, which exempt transactions by an issuer not involving any public offering. On November 9, 2022, we entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with a certain accredited investor as purchaser (the “Investor”). Pursuant to the Securities Purchase Agreement, we sold, and the Investor purchased, $3,333,333.33 in principal amount of unsecured senior convertible notes (the “Convertible Notes”) and warrants (the “Warrants”). The Company has reserved 20,911,474 for issuance of no less than the sum of 1) maximum number of common shares issuable upon conversion of all the notes then outstanding (number of 19,157,088 common shares, referred to “Common Share Conversion”), and 2) the maximum number of warrants shares issuable upon exercise of all the warrants then outstanding (number of 1,754,386 common shares, referred to as “Warrant Conversion”). As of April 10, 2024, all the warrants and the preferred stock (stated above) have been converted to common stock and the liability has been repaid in full.

Issue of Shares

Issue of Shares	6 Months Ended
	Sep. 30, 2023
Issue of Shares [Abstract]
ISSUE OF SHARES	NOTE 23 – ISSUE OF SHARES On August 21, 2023, the Company has additionally issued restricted stock to the following persons: Name Nos. of Common Stock Skyline Corporate Communications Group 10,527 Acorn Management Partners LLC 131,578 Rajeev Kheror, an independent director 150,000 Robert Damante, an independent director 150,000

Subsequent Events

Subsequent Events	6 Months Ended
	Sep. 30, 2023
Other Income [Abstract]
SUBSEQUENT EVENTS	NOTE 24 — SUBSEQUENT EVENTS Management has evaluated subsequent events to determine if events or transactions occurring through, except for the disclosures related to subsequent events described below, as to which the date is April 10, 2024, the dates the financial statements were available for issuance, require potential adjustment to or disclosure in the financial statement and has concluded that all such events that would require recognition or disclosure have been recognized or disclosed. On February 5, 2024, the Company has announced a reverse stock split of its issued and outstanding ordinary shares, par value $0.01 per share at a ratio of 1-for-60 so that every 60 shares issued is combined to 1 share. As a result of the Reverse Split, the Company’s issued and outstanding ordinary shares was reduced from 93,679,260 shares to 1,561,309 shares. On November 24, 2023, the Company has additionally issued stock registered on Form S-8 to the following persons: Name Nos. of Dharmesh Pandya, Global CEO and Lytus Trust (creating a bank of shares for potential partners, key employees, etc.) 40,000,000

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Corporate information	Corporate information Lytus Technologies Holdings PTV. Ltd. (Reg. No. 2033207) (“Lytus Tech” or the “Company”) was incorporated on March 16, 2020 (date of inception) under the laws of the British Virgin Islands (BVI). On March 19, 2020, Lytus Tech acquired a wholly owned subsidiary in India, Lytus Technologies Private Limited (CIN U22100MH2008PTC182085) (“Lytus India”). On April 1, 2022, it acquired a majority shareholding (51%) in an Indian company, Sri Sai cable and Broadband Private Limited (CIN U74999TG2018PTC124509) (“Sri Sai” or “SSC”) and on January 1, 2023, it acquired a wholly owned subsidiary in United States, Lytus Technologies Inc. However, it has been deconsolidated effective April 1, 2023, and on October 30, 2020, it acquired 75% of voting equity interests of Global Health Sciences, Inc. (“GHSI”). However, it has been deconsolidated effective March 1, 2023. The Company’s registered office is at Business Center 1, M Floor, The Meydan Hotel, Nad Al Sheba, Dubai, UAE. The Consolidated Condensed Interim Financial Statements comprise financial statements of the Company and its subsidiaries (together referred to as “the Group”). On June 17, 2022, the Company consummated its initial public offering (“IPO”) on NASDAQ Capital Markets. The Company has listed common shares on the NASDAQ Capital Market under the trading symbol “LYT”. The Company has raised gross proceeds of $12.40 million from an initial public offering of 2,609,474 shares at $4.75 per common shares and has raised gross proceeds of $1.86 million from overallotment of 391,421 shares at $4.75 per common shares.
Statement of compliance	Statement of compliance The unaudited condensed consolidated interim financial statements have been prepared in accordance with IAS 34 – Interim Financial Reporting. The accompanying balance sheet and related notes to accounts as of September 30, 2023 are derived from audited financial statements of March 31, 2023, but these unaudited condensed consolidated interim financial statements do not include all of the financial information and footnotes required by IFRS for complete financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements, wherever applicable.
Basis of preparation	Basis of preparation These unaudited condensed consolidated interim financial statements have been prepared on historical cost basis except for certain financial instruments and defined benefit plans which are measured at fair value or amortized cost at the end of each reporting period. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. 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. All assets and liabilities have been classified as current and non-current as per the Group’s normal operating cycle. Based on the nature of services rendered to customers and time elapsed between deployment of resources and the realization in cash and cash equivalents of the consideration for such services rendered, the Group has considered an operating cycle of 12 months. The statement of cash flows has been prepared under indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Group are segregated. The Group considers all highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value to be cash equivalents. The functional and reporting currency of the Company and Group is “INR” and “USD”, respectively and all amounts, are rounded with two decimals, unless otherwise stated. The consolidated financial statements have been prepared under the historical cost convention.
Basis of Consolidation	Basis of Consolidation The Company consolidates all entities which are controlled by it. The subsidiaries considered in the preparation of these consolidated financial statements are: % Shareholding and Voting Power Name of Subsidiary Country of Incorporation As of September 30, As of March 31, Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. (Deconsolidated on April 1, 2023) (refer to No 21 (a)) United States — 100 % Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (refer to Note 21 (b)) United States — 75 % Note: On June 18, 2022, Share Transfer Agreement was entered into in respect of the shares of Lytus Health. On February 27, 2023, the Board has approved the pending fiscal integration and control of Lytus Health with effect from January 1, 2023 and as of March 31, 2023, the Company owns 100% of the equity interest of Lytus Health. On January 1, 2023, the Company acquired 1,000 common shares of Lytus Health for an aggregate price of $1,000 ($1 per share). As of March 31, 2023, the Company owns 100% of the outstanding equity of Lytus Health. Lytus Health is incorporated in Delaware and has no operations at present; however, it has been deconsolidated effective April 1, 2023. These Consolidated Condensed Interim Financial Statements are prepared in accordance with IFRS 10 “Consolidated Financial Statements”. Subsidiaries are entities controlled by the Company. Control is achieved where the Company has existing rights that give it the current ability to direct the relevant activities that affect the Company’s returns and exposure or rights to variable returns from the entity. Subsidiaries are consolidated from the date of their acquisition, being the date on which the group obtains control, and continue to be consolidated until the date that such control ceases. The consolidated financial statements of the Company and its subsidiaries are combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses. Intra-group balances and transactions and any unrealized profits or losses arising from intra group transaction, are eliminated. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. Non-controlling interests (NCI) in the net assets of consolidated subsidiaries are identified separately from the Group’s equity. Non-controlling interests consist of the amount of those interests at the date of the acquisition and the non-controlling shareholders’ share of changes in equity since the date of the acquisition.
Going Concern:	Going Concern: Negative working capital and Cash Flow We have a negative working capital of $10,192,682 as of September 30, 2023 and $8,932,501 as of March 31, 2023 and cash flow from operating activities to the extent of $372,260 for the period ended September 30, 2023 and to the extent of $1,153,335 for the year ended March 31, 2023. Further, the current liabilities of the company as of September 30, 2023, were $19,014,035 and as of March 31, 2023, were $15,258,547 and non-current liabilities as of September 30, 2023, were $752,316 and as of March 31, 2023, were $882,749. Our projected cash needs and projected sources of liquidity depend upon, among other things, our actual results, and the timing and amount of our expenditure. As we continue to grow our subscriber base, we expect an initial funding period to grow new products that may have an impact from the timing of device-related cash flows when we provide the devices to customers pursuant to equipment instalment plans. We expect to utilize free cash flow, cash on hand, and availability under our credit facilities, as well as future refinancing transactions for future business operations. The timing and terms of any refinancing transactions will be subject to market conditions among other considerations. Additionally, we may, from time to time, and depending on market conditions and other factors, use cash on hand and the proceeds from securities offerings or other borrowings to retire our debt through open market purchases, privately negotiated purchases, tender offers or redemption provisions. We believe we have sufficient liquidity from cash on hand, free cash flow and access to the capital markets to fund our projected cash needs. As possible acquisitions, swaps or dispositions arise, we actively review them against our objectives including, among other considerations, improving the operational efficiency, geographic clustering of assets, product development or technology capabilities of our business and achieving appropriate return targets, and we may participate to the extent we believe these possibilities present attractive opportunities. However, there can be no assurance that we will actually complete any acquisitions, dispositions or system swaps, or that any such transactions will be material to our operations or results. The Consolidated Condensed Interim Financial Statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.
Critical accounting estimates	Critical accounting estimates The preparation of the consolidated condensed interim financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 2. New, revised or amended Accounting Standards and Interpretations adopted for the six months ended September 30, 2023 are same as adopted for the year ended March 31, 2023. New, revised or amended Accounting Standards and Interpretations not yet Adopted The Group has not applied the following new and revised IFRSs that have been issued but are not yet effective. ● Amendments to IFRS 16 Lease Liability in a sale and Leaseback -* ● Amendments to IAS 1 Non-current Liabilities with Covenants -* ● Amendments to IAS 1 Classification of Liabilities - * ● Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements -* ● Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates -** * Effective for annual periods beginning on or after January 1, 2024. ** Effective for annual periods beginning on or after January 1, 2025. IFRS 16 – Lease Liability in a Sale and Leaseback In September 2022, the IASB issued ‘Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)’ with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 1 – Classification of Liabilities In January 2020, IASB issued the final amendments in Classification of Liabilities as Current or Non-Current, which affect only the presentation of liabilities in the statement of financial position. They clarify that classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period and align the wording in all affected paragraphs to refer to the “right” to defer settlement by at least twelve months. The classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability. They make clear that settlement refers to the transfer to the counterparty of cash, equity instruments, other assets or services. The Group does not expect the amendments to have any significant impact on its presentation of liabilities in its statement of financial position. IAS 7 and IFRS 7 – Supplier Finance Arrangements In May 2023, the IASB issued ’Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)’ which require an entity to provide additional disclosures about supplier finance arrangements. Solely credit enhancements for the entity or instruments used by the entity to settle their dues, are not supplier finance arrangements. Entity will have to disclose information that enables users of financial statements to assess how these arrangements affect its liabilities and cash flows and to understand their effect on an its exposure to liquidity risk and how it might be affected if the arrangements were no longer available to it. The Group does not expect the amendments to have any significant impact on its presentation of liabilities. IAS 21 – The Effects of Changes in Foreign Exchange Rates
Current and non-current classification	Current and non-current classification Assets and liabilities are presented in the statement of financial position based on current and non-current classification. An asset is classified as current when: it is either expected to be realized or intended to be sold or consumed in normal operating cycle; it is held primarily for the purpose of trading; it is expected to be realized within 12 months after the reporting period; or the asset is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. All other assets are classified as non-current. A liability is classified as current when: it is either expected to be settled in normal operating cycle; it is held primarily for the purpose of trading; it is due to be settled within 12 months after the reporting period; or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non-current. The operating cycle is the time between the acquisition of assets for processing and their realization in cash and cash equivalents. The Company has identified twelve months as its operating cycle.
Basis of Deconsolidation	Basis of Deconsolidation When events or transactions results in a loss of control over the subsidiary, the assets and liabilities of the subsidiary including any goodwill are derecognized. Amounts previously recognized in the consolidated statements of comprehensive income within “other comprehensive income” in respect of that entity are also reclassified to the consolidated statements of comprehensive income or transferred directly to retained earnings if required by a specific Standard. Any retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of the retained interest at the date when control is lost and its fair value is recognized in the consolidated statements of comprehensive income.
Functional and presentation currency	Functional and presentation currency Items included in the financial statements of the Company are measured using the currency of India (INR) which is the primary economic environment in which the Company operates (‘the functional currency’). The financial statements are presented in United States dollars.
Transactions and balances	Transactions and balances Foreign currency transactions are translated into the presentation currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equities held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss and translation differences on non-monetary assets such as equities classified as of fair value through other comprehensive income are recognized in other comprehensive income.
Financial Instruments	Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: ● those to be measured subsequently at fair value (either through OCI or through profit or loss), and ● those to be measured at amortized cost. The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the Company has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income (FVOCI). The Group reclassifies debt investments when and only when its business model for managing those assets changes. Recognition and derecognition Regular way purchases and sales of financial assets are recognized on trade-date, the date on which the Group commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Debt instruments Subsequent measurement of debt instruments depends on the Group business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments: Amortized cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognized directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss. FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses which are recognized in profit or loss. When the financial asset is derecognized, the cumulative gain or loss previously recognized in OCI is reclassified from equity to profit or loss and recognized in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses) and impairment expenses are presented as separate line item in the statement of profit or loss. FVPL: Assets that do not meet the criteria for amortized cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognized in profit or loss and presented net within other gains/(losses) in the period in which it arises. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognized in profit or loss as other income when the Group right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognized in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Impairment The Group assesses on a forward-looking basis the expected credit loss associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables only, the Company measures the expected credit loss associated with its trade receivables based on historical trend, industry practices and the business environment in which the entity operates or any other appropriate basis. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Financial Liabilities Initial Recognition and Measurement 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 financial liabilities include trade and other payables, loans, and borrowings including bank overdrafts and derivative financial instruments. Subsequent measurement Financial liabilities at amortized cost: After initial measurement, such financial liabilities are subsequently measured at amortized cost using the effective interest rate (EIR) method. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included in finance costs in the Statement of Profit and Loss. Borrowings Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in the Statement of Profit and Loss over the period of the borrowings using the EIR method. Trade and Other Payables These amounts represent liabilities for goods and services provided to the Group prior to the end of the period which are unpaid. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognized initially at their fair value and subsequently measured at amortized cost using the effective interest method. Financial Guarantee Obligations The fair value of financial guarantees is determined as the present value of the difference in net cash flows between the contractual payments under the debt instrument and the payments that would be required without the guarantee, or the estimated amount that would be payable to a third party for assuming the obligations. Where guarantees in relation to loans or other payables of subsidiaries, joint ventures or associates are provided for no compensation, the fair values as of the date of transition are accounted for as contributions and recognized as part of the cost of the equity investment. Share Warrant Liability The share warrants can be accounted as either equity instruments, derivative liabilities, or liabilities in accordance with IAS 32 — Financial Instruments: Disclosure and Presentation, depending on the specific terms of the warrant agreement. Share warrants are accounted for as a derivative in accordance with IFRS 9 — Financial Instruments if the share warrants contain terms that could potentially require “net cash settlement” and therefore, do not meet the scope exception for treatment as a derivative. Share Warrant instruments that could potentially require “net cash settlement” in the absence of express language precluding such settlement are initially classified as financial liabilities at their fair values, regardless of the likelihood that such instruments will ever be settled in cash. The Company will continue to classify the fair value of the warrants that contain “net cash settlement” as a liability until the share warrants are exercised, expire or are amended in a way that would no longer require these warrants to be classified as a liability. The outstanding warrants are recognized as a warrant liability on the balance sheet and measured at their inceptions date fair value and subsequently re-measured at each reporting period with change being recognised in the consolidated statements of profit or loss and other comprehensive income.
Derecognition	Derecognition Financial assets The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. The Group enters into transactions whereby it transfers assets recognized in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized. Financial Liability The Group derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss.
Income tax	Income tax The income tax expense or benefit for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable. Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for: ● When the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or ● When the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled, and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets are recognized for deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset. Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously. As of six months period ended September 30, 2023 and as of year ended March 31, 2023, the Group had no significant uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Group recognizes interest and penalties related to significant uncertain income tax positions in other expense. There were no such interest and penalties incurred for the six months period of September 30, 2023 and of September 30, 2022. Under section 115-O of the Indian Income Tax Act, 1961, distribution of dividends, paid by Indian company until March 31, 2020 is subject to dividend distribution tax (DDT) at an effective rate of 20.56% (inclusive of the applicable surcharge of 12% and health and education cess of 4%). Repatriation of dividend will not require Reserve Bank of India approval, subject to compliance and certain other conditions met per the Indian Income Tax Act, 1961. The said provisions of Section 115-O shall not be applicable if the dividend is distributed on or after April 1, 2020. From April 1, 2020, the dividend distributed would now be taxable in the hands of the investors, the domestic companies shall not be liable to pay DDT.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value.
Property and Equipment	Property and Equipment Property and Equipment assets are carried at cost less accumulated depreciation and accumulated impairment losses, if any. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to the Statement of Profit or Loss during the reporting period in which they are incurred. Capital work in progress (CWIP) includes cost of property and equipment under installation/under development, as of balance sheet date. All project related expenditures related to civil works, machinery under erection, construction and erection materials, preoperative expenditure incidental/attributable to the construction of projects, borrowing cost incurred prior to the date of commercial operations and trial run expenditure are shown under CWIP. Property and Equipment are derecognized from the financial statements, either on disposal or when retired from active use. Gains and losses on disposal or retirement of Property and Equipment are determined by comparing proceeds with carrying amount. These are recognized in the Statement of Profit or Loss.
Depreciation methods, estimated useful lives and residual value	Depreciation methods, estimated useful lives and residual value Depreciation is calculated to write off the cost of items of property and equipment less their estimated residual values using the written down method over their estimated useful lives and is generally recognized in profit or loss. Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the lease term. Land is not depreciated. The estimated useful lives of property and equipment for current and comparative periods are as follows: Buildings 40 years Property and equipment 3 – 15 years Fixtures and fittings 5 – 10 years Office equipment 5 – 10 years Plant and Machinery 5 – 10 years Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Fair value measurement	Fair value measurement When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, the fair value is based on 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; and assumes that the transaction will take place either: in the principal market; or in the absence of a principal market, in the most advantageous market. Fair value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.
Subsequent expenditure	Subsequent expenditure Subsequent expenditure relating to property, plant and equipment is added to the carrying amount of the asset only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. All other repair and maintenance expenses are recognised in the consolidated statements of profit or loss and other comprehensive income when incurred.
Disposal	Disposal On disposal of an item of property, plant and equipment, the difference between the disposal proceeds and its carrying amount is recognised in the consolidated statements of profit or loss and other comprehensive income.
Intangible Assets	Intangible Assets Separately purchased intangible assets are initially measured at cost. Intangible assets acquired in a business combination are recognized at fair value at the acquisition date. Subsequently, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. The useful lives of intangible assets are assessed as either finite or indefinite. Finite-life intangible assets are amortized on a written down basis over the period of their expected useful lives. Estimated useful lives by major class of finite-life intangible assets are as follow: Customers acquisition 5 Years Trademark/Copy rights 5 Years Computer Software 5 Years Commercial Rights 5 – 10 years The amortization period and the amortization method for definite life intangible assets is reviewed annually. For indefinite life intangible assets, the assessment of indefinite life is reviewed annually to determine whether it continues, if not, it is impaired or changed prospectively basis revised estimates. Intangible assets with finite lives are assessed for impairment whenever there is an indication that the intangible asset may be impaired. When the recoverable amount of an intangible asset is less than its carrying amount, an impairment loss is recognized. Goodwill on acquisitions of subsidiaries represents the excess of (i) the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair value of the identifiable net assets acquired. Goodwill on subsidiaries is recognised separately as intangible assets and carried at cost less accumulated impairment losses. These assets are not amortized but are tested for impairment annually. Gains and losses on the disposal of subsidiaries include the carrying amount of goodwill relating to the entity sold. IAS 38 requires an entity to recognize an intangible asset, whether purchased or self-created (at cost) if, and only if: [IAS 38.21] a. it is probable that the future economic benefits that are attributable to the asset will flow to the entity; and b. the cost of the asset can be measured reliably. The probability of future economic benefits must be based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. [IAS 38.22] The probability recognition criterion is always considered to be satisfied for intangible assets that are acquired separately or in a business combination. [IAS 38.33] Para 25 of IAS 38 provides that the price an entity pays to acquire separately an intangible asset will reflect expectations about the probability that the expected future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criteria in Para 21(a) is always considered to be satisfied for separately acquired intangible assets. Para 26 of IAS 38 provides that the costs of a separately acquired intangible asset can usually be measured reliably. This is particularly so when the purchase consideration is in the form of cash or other monetary assets. Development costs mainly relate to developed computer software programs. Such computer software programs that do not form an integral part of other related hardware is treated as an intangible asset. Development costs that are directly associated with development and acquisition of computer software programs by the Group are capitalized as intangible assets when the following criteria are met: ● it is technically feasible to complete the computer software program so that it will be available for use; ● management intends to complete the computer software program and use or sell it; ● there is an ability to use or sell the computer software program; ● it can be demonstrated how the computer software program will generate probable future economic benefits; ● adequate technical, financial and other resources to complete the development and to use or sell the computer software programme are available; and ● the expenditure attributable to the computer software program during its development can be reliably measured. Direct costs include salaries and benefits for employees on engineering and technical teams who are responsible for building new computer software programs. Expenditure that enhances or extends the performance of computer software programs beyond their original specifications and which can be reliably measured is added to the original cost of the software. Costs associated with maintaining computer software programs are recognized as an expense when incurred. Completed development costs in progress are reclassified to internally developed intangible assets. These internally developed intangible assets are subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to the consolidated statements of profit or loss and other comprehensive income using a straight-line method over their estimated useful lives. Development cost in progress is not amortized.
Revenue	Revenue Revenue is recognized based on the transfer of services to a customer for an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Revenue is measured at the fair value of consideration received or receivable taking into account the amount of discounts, rebates, outgoing taxes on sales. To determine whether to recognize revenue, the Group follows a 5-step process: 1. Identifying the contract with a customer 2. Identifying the performance obligations 3. Determining the transaction price 4. Allocating the transaction price to the performance obligations 5. Recognizing revenue when/as performance obligation(s) are satisfied Further information about each source of revenue from contracts with customers and the criteria for recognition follows. Subscription revenues Subscription income includes subscription from subscribers. Revenue is recognized upon completion of services based on underlying subscription plan or agreements with the subscribers. Invoice for subscription revenue is raised on a monthly basis. These services are consumed by the client and their members in accordance with the service programs selected by the client included in the client services agreements. Client service agreements are renewed on an annual bass and can be terminated based upon terms specified in the agreements. Carriage/Placement/Marketing Incentive revenues Carriage/Placement/Marketing Incentive fees are recognized upon completion of services based on agreements with the broadcasters. Advertising revenues Advertisement income is recognized when relevant advertisements are telecasted. Goods and Service Tax on all income The Company collects Goods and Service Tax (GST) on behalf of the government and, therefore, it is not an economic benefit flowing to the Company. Hence, it is excluded from revenue.
Cost recognition	Cost recognition Costs and expenses are recognized when incurred and have been classified according to their primary functions in the following categories: Cost of revenue Cost of revenue consists primarily of cost of materials consumed, broadcaster/subscription fees and leaseline charges. Costs of revenue are recognized when incurred and have been classified according to their primary function. Other operating expenses Other operating expenses consist primarily of general and administrative expenses like electricity, software running expenses, repairs and maintenance, travelling expenses etc.
Borrowing Costs	Borrowing Costs Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds.
Provisions	Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are not recognized for future operating losses. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognized even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognized as finance cost.
Deferred Offering Costs	Deferred Offering Costs Deferred Offering Costs consists of legal, accounting, underwriter’s fees, and other costs incurred through the balance date that are directly related to the proposed Initial Public Offering (IPO) and that would be charged to stockholder equity upon completion of the proposed IPO. Should the proposed IPO prove unsuccessful, deferred costs and additional expenses to be incurred would be charged to operations. As of September 30, 2023 and March 31, 2023, the Company had deferred offering costs of $0 and $34,165, respectively.
Issued Capital	Issued Capital Common shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Dividends	Dividends Dividend distributions to the Group’s shareholders are recognized as a liability in the financial statements in the period in which the dividends are approved.
Earnings per share	Earnings per share Basic earnings per share Basic earnings per share is calculated by dividing the profit attributable to the owners of Lytus Tech, excluding any costs of servicing equity other than common shares, by the weighted average number of common shares outstanding during the financial year, adjusted for bonus elements in common shares issued during the financial year. Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax effect of interest and other financing costs associated with dilutive potential common shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential common shares.
Trade and Other Receivable	Trade and Other Receivable Assessment as to whether the trade receivables and other receivables from Reachnet are impaired: When measuring Expected Credit Loss (ECL) of receivables and other receivables related to Reachnet the Group uses reasonable and supportable information, which is based on assumptions for the future movement of different economic drivers and how these drivers will affect each other. Probability of default constitutes a key input in measuring ECL. Probability of default is an estimate of the likelihood of default over a given time horizon, the calculation of which includes historical data, assumptions and expectations of future conditions. The payment protocols with respect to the Telecast and OTT services are very closely regulated by the Ministry of Telecommunications along with other departments of the Government of India. The payment gateways reporting protocols for the cable industry are very robust, with most of the transactional interactions with the customers in this industry being subject to independent audits by the government. Payments processed online by customers electronically are reported promptly.
Segment Reporting	Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the executive committee whose members are responsible for allocating resources and assessing performance of the operating segments.
Reclassification:	Reclassification: Previous year/period figures have been regrouped and reclassified to conform with the current year classification

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Tables)	6 Months Ended
	Sep. 30, 2023
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Abstract]
Schedule of Consolidated Financial Statements	The Company consolidates all entities which are controlled by it. The subsidiaries considered in the preparation of these consolidated financial statements are % Shareholding and Voting Power Name of Subsidiary Country of Incorporation As of September 30, As of March 31, Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. (Deconsolidated on April 1, 2023) (refer to No 21 (a)) United States — 100 % Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (refer to Note 21 (b)) United States — 75 %
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods	The estimated useful lives of property and equipment for current and comparative periods are as follows: Buildings 40 years Property and equipment 3 – 15 years Fixtures and fittings 5 – 10 years Office equipment 5 – 10 years Plant and Machinery 5 – 10 years
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets	The useful lives of intangible assets are assessed as either finite or indefinite. Finite-life intangible assets are amortized on a written down basis over the period of their expected useful lives. Estimated useful lives by major class of finite-life intangible assets are as follow: Customers acquisition 5 Years Trademark/Copy rights 5 Years Computer Software 5 Years Commercial Rights 5 – 10 years

Revenue from Contract with Cu_2

Revenue from Contract with Customers (Tables)	6 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customers [abstract]
Schedule of Revenue from Contract with Customers	Revenue from contract with customers consist of the following for the six months ended September 30, 2023 and ended September 30, 2022: Disaggregated revenue information For the For the (In USD) (In USD) Types services Subscription Income 6,760,470 7,100,862 Carriage/Placement fees 2,548,959 1,635,824 Advertisement Income 244,074 827,517 Telemedicine service charges - - Device activation fees 106,828 207,293 Total revenue from contract with customers 9,660,331 9,771,496 Timing of revenue recognition Product transferred at point in time - - Services transferred over time 9,660,331 9,771,496 9,660,331 9,771,496
Schedule of Information about Receivables, Contract Assets and Contract Liabilities	The following table provides information about receivables, contract assets and contract liabilities from contracts with customers: For the For the (US$) (US$) Receivables, which are included in ‘trade receivables $ 3,344,995 $ 2,549,041 Receivables, acquired in a business combination — —

Other Income (Tables)

Other Income (Tables)	6 Months Ended
	Sep. 30, 2023
Other Income [Abstract]
Schedule of Other Income	Other income For the For the Fair value gain on warrant liability 2,106 - Sundry Balances written back 50,113 360,842 52,219 360,842

Expenses (Tables)

Expenses (Tables)	6 Months Ended
	Sep. 30, 2023
Expenses [Abstract]
Schedule of Expenses	Expenses consist of the following For the For the (US$) (US$) Cost of revenue $ 7,757,172 7,163,929 Amortization of intangible assets (refer to Note 11) 7,944 $ 8,299 Depreciation (refer to Note 10) 445,847 293,077 Legal and professional expenses 259,837 1,692,391 Staffing expense 471,181 314,721 Other operating expenses 1,464,296 1,075,542 Total expenses $ 10,406,277 $ 10,547,959

Income Tax (Tables)

Income Tax (Tables)	6 Months Ended
	Sep. 30, 2023
Income Tax [abstract]
Schedule of Income Tax	Income taxes consist of the following: For the For the (US$) (US$) Current tax expenses $ - $ 178,287 Deferred tax expense (31,380 ) 78,663 Income tax expense $ (31,380 ) $ 256,950

Trade Receivables (Current) (Ta

Trade Receivables (Current) (Tables)	6 Months Ended
	Sep. 30, 2023
Trade Receivables Current [Abstract]
Schedule of Trade Receivables	Trade receivables consist of the following: As of As of (US$) (US$) Receivable from related parties $ 112,442 $ 352,424 Receivable from others 3,305,719 1,537,132 $ 3,418,161 $ 1,889,556 Less: allowance for doubtful debts (expected credit loss) 73,166 57,832 3,344,995 1,831,724

Other Non-Current Financial A_2

Other Non-Current Financial Assets (Tables)	6 Months Ended
	Sep. 30, 2023
Other Non-Current Financial Assets [Abstract ]
Schedule of Other Non-Current Financial Assets	Other non-current financial assets consist of the following: As of As of (US$) (US$) Non Current Deposits 285,509 275,049 Total (A) 285,509 275,049 Current Deposits 301 305 Advances for network acquisition 2,674,677 2,203,240 Loans and advances to related parties 70,989 35,598 Other loans and advances 304,063 290,433 Total (B) 3,050,030 2,529,576 Total (A) + (B) 3,335,539 2,804,625

Cash And Cash Equivalents (Tabl

Cash And Cash Equivalents (Tables)	6 Months Ended
	Sep. 30, 2023
Cash And Cash Equivalents [Abstract ]
Schedule of Cash And Cash Equivalents	As of As of (US$) (US$) Cash and cash equivalents Maintained locally 1,000 1,000 Maintained overseas, unrestricted in use 84,108 310,810 Cash and cash equivalents 85,108 311,810

Other Current Assets (Tables)

Other Current Assets (Tables)	6 Months Ended
	Sep. 30, 2023
Other Current Assets [Abstract]
Schedule of Other Current Assets	As of As of (US$) (US$) Prepaid expenses 20,635 - Balances with government authorities 761,500 507,696 Advance to suppliers 684,818 295,601 Advance to staff 2,616 2,972 TDS Receivables 386,101 297,764 Advance payment of interest on loans 165,924 194,445 Advance payment of commission on loans 105,168 140,000 Other receivables - Balance with a Director 214,458 214,458 2,341,220 1,652,936

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment Consist	Property and equipment consist of the following: In (US$) Description ROU-office premises Building Plant and equipment Furniture and fittings Vehicles Office equipments Computer equipments Total Gross carrying value As at 31 March, 2022 - - - - - - - - Additions 540,982 19,970 294 561,246 Acquisition through business combination (refer to Note 20) 25,111 32,006 7,349,465 - 17,600 - 4,200 7,428,382 As at 30 September, 2022 25,111.00 32,006 7,890,447 - 37,570 - 4,494 7,989,628 Additions 461,420 - 2,326,888 11,802 24,396 796 26,856 2,852,158 Acquisition through business combination (refer to Note 20) 25,111 32,006 7,349,465 - 17,600 - 4,200 7,428,382 As at 31 March, 2023 486,531 32,006 9,676,353 11,802 41,996 796 31,056 10,280,540 Additions 27,323 - 1,533,385 4,647 560 - 42 1,565,957 As at 30 September, 2023 513,854 32,006 11,209,738 16,449 42,556 796 31,098 11,846,497 Accumulated depreciation and impairment loss As at 31 March, 2022 - - - - - - - - Charge for the year 4,863 236 284,983 - 1,397 - 1,598 293,077 As at 30 September, 2022 4,863 236 284,983 - 1,397 - 1,598 293,077 Charge for the year 50,845 462 616,304 421 7,307 61 4,613 680,013 As at 31 March, 2023 50,845 462 616,304 421 7,307 61 4,613 680,013 Charge for the year 54,377 226 384,507 702 2,629 223 3,183 445,847 As at 30 September, 2023 105,222 688 1,000,811 1,123 9,936 284 7,796 1,125,860 Net block as at 31 March, 2022 - - - - - - - - Net block as at 30 Sept 2022 20,248 31,770 7,605,464 - 36,173 - 2,896 7,696,551 Net block as at 31 March, 2023 435,686 31,544 9,060,049 11,381 34,689 735 26,443 9,600,527 Net block as at 30 Sept 2023 408,632 31,318 10,208,927 15,326 32,620 512 23,302 10,720,637

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	6 Months Ended
	Sep. 30, 2023
Intangible Assets and Goodwill [Abstract]
Schedule of Intangible Assets and Goodwill	Intangible assets and Goodwill consist of the following: (In (US$)) Description Customer acquisition List Goodwill Commercial rights Softwares Total Intangible asset under development Gross carrying value As at 31 March, 2022 59,216,654 73,008 - 59,289,662 166,587 Write off (refer to Note 19) (59,216,654 ) (59,216,654 ) - Exchange differences (78,582 ) (78,582 ) 460 Acquisition through business combination (refer to Note 20) 658,837 339,277 216 998,330 As at 30 Sept 2022 - 810,427 339,277 216 1,149,920 166,127 Additions - 4,464 Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b)) (68,500 ) - (68,500 ) Write off (refer to Note 19) (59,216,654 ) (59,216,654 ) 160,000 Exchange differences (73,601 ) (73,601 ) Acquisition through business combination (refer to Note 20) 658,837 339,277 216 998,330 As at 31 March, 2023 - 736,946 339,277 216 1,076,439 11,051 Write off - - (11,051 ) Exchange differences 8,878 8,878 - As at 30 Sept 2023 - 728,068 339,277 216 1,067,561 - Accumulated amortization As at 31 March, 2022 24,030,158 - - 24,030,158 - Charge for the year - - 8,272.00 27.00 8,299.00 Write off (refer to Note 19) (24,030,158 ) (24,030,158 ) As at 30 Sept 2022 - - 8,272 27 8,299 - Charge for the year - - 16,157 54 16,211 Write off (refer to Note 19) (24,030,158 ) (24,030,158 ) As at 31 March, 2023 - - 16,157 54 16,211 - Charge for the year - - 7,917 27 7,944 As at 30 Sept 2023 - - 24,074 81 24,155 - Net block as at 31 March, 2022 35,186,496. 73,008 - 35,259,504 166,587 Net block as at 30 Sept, 2022 - 810,427 331,005 189 1,141,621 166,127 Net block as at 31 March, 2023 - 736,946 323,120 162 1,060,228 11,051 Net block as at 30 Sept, 2023 - 728,068 315,203 135 1,043,406 -

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Sep. 30, 2023
Borrowings [Abstract]
Schedule of Borrowings	Borrowings consist of the following: As at As at (In US$) (In US$) Current Non current Total Current Non current Total Particulars Vehicles Loans from Financial Institutions 14,525 - 14,525 10,946 10,185 21,131 Total secured borrowings 14,525 - 14,525 10,946 10,185 21,131 Unsecured 0% Senior Convertible Debt 2,089,864 - 2,089,864 3,333,334 3,333,334 Series A preferred convertible security (refer to Note 22) 1,004,705 1,004,705 Loan from the Related Parties 13,326 1,304 1,304 1,304 Loan from Directors 1,637,125 1,637,125 532,960 532,960 Loan from Others 12,022 10,587 10,587 4,745,020 - 4,745,020 3,878,185 - 3,878,185 Total borrowings 4,759,545 - 4,759,545 3,889,131 10,185 3,899,316

Trade payables (Tables)

Trade payables (Tables)	6 Months Ended
	Sep. 30, 2023
Trade payables [Abstract]
Schedule of Trade Payables	Trade payables consist of the following: As of As of (US$) (US$) Trade payables due to related parties 3,140,617 2,716,238 Employee related payables 50,544 47,752 Others 5,460,146 4,038,790 8,651,307 6,802,780

Other Financial Liabilities (Ta

Other Financial Liabilities (Tables)	6 Months Ended
	Sep. 30, 2023
Other Financial Liabilities (Tables) [Line Items]
Schedule of Other Financial Liabilities	Other financial liabilities consist of the following: As of As of (US$) (US$) Other financial liabilities (Current) Lease liabilities 128,379 120,981 Audit fee payable 18,684 9,054 Options payable 94,293 - Share Warrant Liability - Common stock (refer to Note 22) 1,842,657 1,585,025 Share Warrant Liability - Preferred stock (refer to Note 22) 674 2,084,687 1,715,060

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended
	Sep. 30, 2023
Other Current Liabilities [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following: As of As of (US$) (US$) Other current liabilities: Advances from customers 387,833 142,196 Cheques receivables/Payable 2,031,576 1,437,245 Statutory liabilities 57,392 73,248 Others - capital creditors 713,240 799,501 3,190,041 2,452,190

Equity (Tables)

Equity (Tables)	6 Months Ended
	Sep. 30, 2023
Equity [abstract]
Schedule of Common Shares	Common shares: The total number of shares of common shares issued: For the As of (US$) (US$) Common shares 41,668,554 37,576,449 50,000 shares were allotted after September 30, 2023 Common shares after reverse splits (refer to Note 24) 694,477 626,275 834 shares were allotted after September 30, 2023
Schedule of Movements in Common Shares	Movements in Common Shares: Shares Amount (US$) Balance as of March 31, 2022 34,154,062 $ 341,541 Shares issued 3,422,387 34,225 Balance as of March 31, 2023 37,576,449 $ 375,766 Additional issue of shares 4,092,105 40,922 Balance as of September 30, 2023 41,668,554 416,688 Shares Amount (US$) Balance as of March 31, 2022 569,235 $ 341,541 Shares issued 57,040 34,225 Balance as of March 31, 2023 626,275 $ 375,766 Additional issue of shares 68,202 40,922 Balance as of September 30, 2023 694,477 416,688

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Earnings per share consist of the following: For the As of (US$) (US$) Loss for the year available to common shareholders $ (1,281,940 ) $ (1,635,837 ) Weighted average number of common shares 646,012 613,479 Par value $ 0.01 $ 0.01 Earnings/(loss) per common share: Basic earnings/(loss) per common share $ (1.98 ) $ (2.67 ) Diluted earnings/(loss) per common share $ (1.98 ) $ (2.67 )

Restatement Due To Modificati_2

Restatement Due To Modification Agreement (Tables)	6 Months Ended
	Sep. 30, 2023
Restatement Due To Modification Agreement [Abstract]
Schedule of Restatement Consolidated Condensed Interim Profit or Loss and Other Comprehensive Income	Statement of consolidated condensed interim profit or loss and other comprehensive income Sept 22 Restated Vs Sept 22 For the For the Impact of Modification Acquisition Impact of ($US) ($US) STATEMENT OF OPERATIONS DATA: Operating revenue $ 9,771,496 - 9,771,496 9,771,496 9,771,496 Other Income 360,842 6,484,884 (6,124,042 ) (6,124,042 ) - (6,124,042 ) Cost of revenue 7,163,929 - 7,163,929 7,163,929 7,163,929 Other operating expenses 1,075,542 145,314 930,228 (115,934 ) 1,041,788 925,854 Legal and professional expenses 1,692,391 1,686,897 5,494 5,494 5,494 Staffing expenses 314,721 - 314,721 314,721 314,721 Depreciation and amortisation 301,376 5,623,417 (5,322,041 ) (5,623,417 ) 301,376 (5,322,041 ) Net income (415,621 ) (970,744 ) 555,123 (384,691 ) 944,188 559,497 Interest expenses 233,435 164,583 68,852 73,226 73,226 Interest income - - - Income (loss) from continuing operations before income taxes (649,056 ) (1,135,327 ) 486,271 (384,691 ) 870,962 486,271 Income tax 256,950 550,606 (293,656 ) (550,606 ) 256,950 (293,656 ) Net income (906,006 ) (1,685,933 ) 779,927 165,915 614,012 779,927 Other comprehensive income Items that will not be reclassified to profit or loss Reclassification of defined benefit obligation (361 ) (361 ) - (361 ) (361 ) Items that may be reclassified subsequently to income Foreign currency translation reserves, net of tax 266,091 942,138 (676,047 ) 280,959 (19,314 ) 261,645 Total comprehensive income for the period $ (640,276 ) (743,795 ) 103,880 446,874 594,337 1,041,933 Attributable to: Controlling interest $ (931,509 ) (743,795 ) (187,714 ) 446,874 303,109 749,983 Non-controlling interest 291,233 - 291,233 - 291,228 291,228 Basic income per common share (1.55 ) (0.05 ) Diluted income per common share (1.55 ) (0.05 )
Schedule of Consolidated Statement of Condensed Interim Financial Position	Consolidated statement of condensed interim financial position as at 30 September, 2022 – Restated As at As at Modification of Accusation of Total Impact of (In USD) (In USD) ASSETS Current assets a) Financial assets - (i) Other receivables - 54,343,241.00 (54,343,241.00 ) (54,343,241.00 ) (ii) Trade receivables 2,549,041.00 - 2,549,041.00 2,549,041.00 (iii) Cash and cash equivalents 4,103,822.00 4,012,171.00 91,651.00 91,651.00 (iv) Others financial assets 819,936.00 307.00 367,517.00 452,112.00 819,629.00 b) Other current assets 1,729,168.00 240,177.00 1,488,991.00 1,488,991.00 Total current assets 9,201,967.00 58,595,896.00 (53,975,724.00 ) 4,581,795.00 (49,393,929.00 ) Non-current assets a) Property, plant and equipment, net 7,696,551.00 - 7,696,551.00 7,696,551.00 b) Capital work-in-process 977,728.00 - 977,728.00 977,728.00 c) Intangible assets and Goodwill 1,141,621.00 29,635,771.00 (29,563,079.00 ) 1,068,929.00 (28,494,150.00 ) d) Intangible assets under development 3,836,627.00 3,836,627.00 - e) Financial assets (i) Other investments - - - (ii) Trade receivables - - - (ii) other non-current financial assets 11,156.00 - 11,156.00 11,156.00 f) Other non-current assets 137,764.00 1,347,561.00 (1,347,561.00 ) 137,764.00 (1,209,797.00 ) g) Deferred tax assets 14,242.00 125,021.00 (110,779.00 ) - (110,779.00 ) Total non-current assets 13,815,689.00 34,944,980.00 (31,021,419.00 ) 9,892,128.00 (21,129,291.00 ) Asset held for sale - - - - - Total assets 23,017,656.00 93,540,876.00 (84,997,143.00 ) 14,473,923.00 (70,523,220.00 ) EQUITY AND LIABILITIES Current liabilities a) Financial liabilities (i) Borrowings 365,871.00 37,662.00 328,209.00 328,209.00 (ii) Trade payables 7,398,207.00 551,106.00 6,847,101.00 6,847,101.00 (iii) Other financial liabilities 1,859,025.00 803,925.00 (786,526.00 ) 1,841,626.00 1,055,100.00 b) Employee benefits obligation 173.00 - 173.00 173.00 c) Other current liabilities 1,131,883.00 8,616,346.00 (8,614,526.00 ) 1,130,063.00 (7,484,463.00 ) b) Customer acquisation payable - 27,104,338.00 (27,104,338.00 ) - (27,104,338.00 ) d) Provisions - - - e) Current tax liability 284,892.00 3,783,439.00 (3,783,439.00 ) 284,892.00 (3,498,547.00 ) Total current liabilities 11,040,051.00 40,896,816.00 (40,288,829.00 ) 10,432,064.00 (29,856,765.00 ) Non-current liabilities a) Financial liabilities (i) Borrowings 13,908.00 - 13,908.00 13,908.00 (ii) Other financial liabilities 16,206.00 - 16,206.00 16,206.00 b) Customer acquisition payable, net of current portion - 27,104,338.00 (27,104,338.00 ) - (27,104,338.00 ) c) Employee benefits obligations 60,961.00 - 60,961.00 60,961.00 d) Provisions - - - e) Deferred tax liability 359,156.00 1,565,574.00 (1,565,574.00 ) 359,156.00 (1,206,418.00 ) Total non-current liabilities 450,231.00 28,669,912.00 (28,669,912.00 ) 450,231.00 (28,219,681.00 ) Total liabilities 11,490,282.00 69,566,728.00 (68,958,741.00 ) 10,882,295.00 (58,076,446.00 ) Commitments and contingencies 9,650,560.00 - 9,650,560.00 9,650,560.00 Equity a) Equity share capital 375,766.00 375,766.00 - - b) Other equity 9,089,507.00 23,596,475.00 (16,038,402.00 ) 1,531,434.00 (14,506,968.00 ) Equity attributable to owners of the Company 9,465,273.00 23,972,241.00 (16,038,402.00 ) 1,531,434.00 (14,506,968.00 ) Non-controlling interests 2,062,101.00 1,907.00 2,060,194.00 2,060,194.00 Total equity 11,527,374.00 23,974,148.00 (16,038,402.00 ) 3,591,628.00 (12,446,774.00 ) Liabilities directly associated with the assets held for sale - - - - - Total equity and liabilities 23,017,656.00 93,540,876.00 (84,997,143.00 ) 14,473,923.00 (70,523,220.00 )

Modification of Earlier Arran_2

Modification of Earlier Arrangement and Acquisition of Sri Sai (Tables)	6 Months Ended
	Sep. 30, 2023
Modification of Earlier Arrangement and Acquisition of Sri Sai [Abstract]
Schedule of Applying the New Accounting Policy	The adoption of new accounting policy does not constitute a change in accounting policy but an application of the accounting policy to changing facts, circumstances and conditions that differ in substance from those previously occurring. The summarized financial statements as of March 31, 2023 and April 1, 2022, applying the new accounting policy to the contract modification prospectively. Extract from Financial Statements As at Adjustments As at As at Assets items Non-current assets Intangible (Customer Acquisition, net of amortisation) 35,186,496 (35,186,496 ) — — Deferred tax assets* 537,915 (537,915 ) — — Current assets Other receivables 50,939,090 (50,939,090 ) — — Total of assets 86,663,501 (86,663,501 ) — — Liabilities Items Non-current liabilities Customer Acquisition List Payable, net of current portion (29,146,665 ) — — Less: Part Payment made towards Customer Acquisition during the year ended March 31, 2023 (395,209 ) — — Net of payments during the year ended March 31, 2023 (28,751,456 ) 28,751,456 — — Deferred tax liability* (2,297,717 ) 2,297,717 Current liabilities Other financial liabilities Interest on tax payable (845,792 ) 845,792 Other current liabilities: CSR expenses payable (206,619 ) — — Statutory liabilities* (7,790,691 ) 7,997,310 — — Customer acquisition payable (29,146,665 ) 29,146,665 Current tax liability (3,305,308 ) 3,305,308 Total of liabilities (72,344,247 ) 72,344,247 — — Net balances adjusted (14,319,254 ) — — Retained earnings (refer to Consolidated Statement of Changes in Equity) 12,148,403 (14,319,254 ) (2,170,851 ) 4,518,954 * These balances were as per standalone financial statements of Lytus India

Acquisition of Sri Sai Cable _2

Acquisition of Sri Sai Cable and Broadband Private Limieted (Tables)	6 Months Ended
	Sep. 30, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted [Abstract]
Schedule of Business combination	The purchase costs paid under the terms of the executed agreements. Calculation of Goodwill upon Acquisition (USD) Consideration transferred $ 2,500,000 Add: Non-controlling interest – 49% 1,768,961 Less: Sri Sai Net Assets 3,610,124 Goodwill $ 658,837
Schedule of Business combination	With this acquisition, the Group expects to increase its market share in India in Media and Internet Services market. Details of the business combination are as follows: (In Us $) Amount settled in cash $ 2,500,000 Proportionate value of Non-controlling interest in Sri Sai 1,768,961 Total 4,268,961 Recognized amounts of identifiable net assets: Property and equipment 7,428,382 Intangible assets 339,493 Deposits 837,605 Non-current loans and advances 344,818 Trade and other receivables 2,260,797 Cash and cash equivalents 432,138 Deferred tax assets 1,283,882 Other current assets (295,216 ) Borrowings (11,788 ) Other liabilities (65,115 ) Trade and other payables (8,944,872 ) Net identifiable assets and liabilities 3,610,124 Goodwill $ 658,837
Schedule of Changes in Goodwill	This goodwill has been allocated to the Group’s wholesale segment and is not expected to be deductible for tax purposes. Changes in Goodwill (Gross Carrying Amount) (USD) Balance at 31 March 2022 $ — Acquired through business combination 658,837 Net exchange differences 78,898 Balance at 30 September 2022 $ 737,735 Changes in Goodwill (Gross Carrying Amount) (USD) Balance at 31 March 2022 $ — Acquired through business combination 658,837 Net exchange differences 73,945 Balance at 31 March 2023 $ 732,782 Acquired through business combination — Net exchange differences (8,828 ) Balance at 30 September 2023 $ 723,954

Deconsolidation (Tables)

Deconsolidation (Tables)	6 Months Ended
	Sep. 30, 2023
Deconsolidation [Abstract]
Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary	Loss attributable to the Company on deconsolidation of a Subsidiary: For the Fair Value Consideration receivable/received - Less ; Lytus BVI (Groups) share of net assets at disposal Lytus Inc. share capital at disposal 1,000 Add : Retained earnings at disposal date - Total of Net assets at disposal 1,000 Group Share - 100% 1,000 Less Goodwill at acquisition date - Total Loss on deconsolidation date (1,000 ) Loss attributable to the Company on deconsolidation of a Subsidiary: For the Fair Value Consideration receivable/received — Less; Lytus BVI (Groups) share of net assets at disposal GHSI share capital at disposal 162,000.00 Add: Retained earnings at disposal date 3,701.00 Total of Net assets at disposal 165,701.00 Group Share – 75% 124,276.00 Less Goodwill at acquisition date 68,500.00 Total Loss on deconsolidation date (192,776.00 )

Issue of Shares (Tables)

Issue of Shares (Tables)	6 Months Ended
	Sep. 30, 2023
Issue of Shares [Abstract]
Schedule of Additionally Issued Restricted Stock	On August 21, 2023, the Company has additionally issued restricted stock to the following persons: Name Nos. of Common Stock Skyline Corporate Communications Group 10,527 Acorn Management Partners LLC 131,578 Rajeev Kheror, an independent director 150,000 Robert Damante, an independent director 150,000

Subsequent Events (Tables)

Subsequent Events (Tables)	6 Months Ended
	Sep. 30, 2023
Subsequent Events [abstract]
Schedule of Stock Issued	On November 24, 2023, the Company has additionally issued stock registered on Form S-8 to the following persons: Name Nos. of Dharmesh Pandya, Global CEO and Lytus Trust (creating a bank of shares for potential partners, key employees, etc.) 40,000,000

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - USD ($)	1 Months Ended		6 Months Ended		12 Months Ended
	Jun. 17, 2022	Mar. 31, 2020	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Aug. 31, 2023	Mar. 07, 2023	Feb. 27, 2023	Jan. 01, 2023	Apr. 01, 2022	Mar. 31, 2022
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Line Items]
Equity interest, percentage			51%				51%
Operating cycle			12 months
Aggregate price, per share (in Dollars per share)						$ 0.4
Negative working capital			$ 10,192,682		$ 8,932,501
Cash used in operating activities			372,260	$ (1,858,087)	1,153,335
Current liabilities			19,014,035	11,040,051	15,258,547
Non-current liabilities			$ 752,316	450,231	$ 882,749
Effective rate		20.56%
Applicable surcharge, percentage		12%
Education, percentage		4%
Deferred offering costs				$ 34,165							$ 0
Sri Sai cable and Broadband Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Line Items]
Shareholding percentage										51%
Equity interest, percentage									75%
Lytus Health [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Line Items]
Equity interest, percentage					100%			100%
Number of shares acquired (in Shares)									1,000
Aggregate price (in Shares)									1,000
Aggregate price, per share (in Dollars per share)									$ 1
IPOs [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Line Items]
Gross proceeds	$ 12,400,000
Number of shares (in Shares)	2,609,474
Common shares price per share (in Dollars per share)	$ 4.75
Over-Allotment Option [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies [Line Items]
Gross proceeds	$ 1,860,000
Number of shares (in Shares)	391,421
Common shares price per share (in Dollars per share)	$ 4.75

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2023
Lytus Technologies Private Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation			India
Shareholding and Voting Power	100%	100%
Sri Sai Cable and Broadband Private Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation			India
Shareholding and Voting Power	51%
Lytus Technologies Inc. [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation			United States
Shareholding and Voting Power		100%
Global Health Sciences, Inc.[Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation			United States
Shareholding and Voting Power		75%

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods	12 Months Ended
	Dec. 31, 2020
Buildings [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	40 years
Property and equipment [Member] | Bottom of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	3 years
Property and equipment [Member] | Top of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	15 years
Fixtures and fittings [Member] | Bottom of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	5 years
Fixtures and fittings [Member] | Top of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	10 years
Office equipments [Member] | Bottom of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	5 years
Office equipments [Member] | Top of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	10 years
Plant and Machinery [Member] | Bottom of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	5 years
Plant and Machinery [Member] | Top of range [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	10 years

Nature of Operations and Summ_6

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets	6 Months Ended
	Sep. 30, 2023
Customers acquisition [Member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	5 years
Trademark/Copy rights [Member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	5 years
Computer Software [Member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	5 years
Commercial Rights [Member] | Bottom of range [member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	5 years
Commercial Rights [Member] | Top of range [member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	10 years

Revenue from Contract with Cu_3

Revenue from Contract with Customers (Details) - Schedule of Revenue from Contract with Customers - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Types services
Total revenue from contract with customers	$ 9,660,331	$ 9,771,496
Timing of revenue recognition
Product transferred at point in time
Services transferred over time	9,660,331	9,771,496
Total	9,660,331	9,771,496
Subscription Income [Member]
Types services
Total revenue from contract with customers	6,760,470	7,100,862
Carriage/Placement fees [Member]
Types services
Total revenue from contract with customers	2,548,959	1,635,824
Advertisement Income [Member]
Types services
Total revenue from contract with customers	244,074	827,517
Telemedicine service charges [Member]
Types services
Total revenue from contract with customers
Device activation fees [Member]
Types services
Total revenue from contract with customers	$ 106,828	$ 207,293

Revenue from Contract with Cu_4

Revenue from Contract with Customers (Details) - Schedule of Information about Receivables, Contract Assets and Contract Liabilities - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Information about Receivables, Contract Assets and Contract Liabilities [Abstract]
Receivables, which are included in ‘trade receivables	$ 3,344,995	$ 2,549,041
Receivables, acquired in a business combination

Other Income (Details) - Schedu

Other Income (Details) - Schedule of Other Income - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Other Income [Abstract]
Fair value gain on warrant liability	$ 2,106
Sundry Balances written back	50,113	360,842
Total other income	$ 52,219	$ 360,842

Expenses (Details) - Schedule o

Expenses (Details) - Schedule of Expenses - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Expenses [Abstract]
Cost of revenue	$ 7,757,172	$ 7,163,929
Amortization of intangible assets (refer to Note 11)	7,944	8,299
Depreciation (refer to Note 10)	445,847	293,077
Legal and professional expenses	259,837	1,692,391
Staffing expense	471,181	314,721
Other operating expenses	1,464,296	1,075,542
Total expenses	$ 10,406,277	$ 10,547,959

Income Tax (Details)

Income Tax (Details)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Income Tax [Abstract]
Deferred tax rate percent	25.17%	25.17%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Income Tax - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Income Tax [Abstract]
Current tax expenses		$ 178,287
Deferred tax expense	(31,380)	78,663
Income tax expense	$ (31,380)	$ 256,950

Trade Receivables (Current) (De

Trade Receivables (Current) (Details) - Schedule of Trade Receivables - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Schedule of Trade Receivables [Abstract ]
Receivable from related parties	$ 112,442	$ 352,424
Receivable from others	3,305,719	1,537,132
Receivables, gross	3,418,161	1,889,556
Less: allowance for doubtful debts (expected credit loss)	73,166	57,832
Total receivables	$ 3,344,995	$ 1,831,724	$ 2,549,041

Other Non-Current Financial A_3

Other Non-Current Financial Assets (Details) - Schedule of Other Non-Current Financial Assets - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Non Current
Deposits	$ 285,509	$ 275,049
Total (A)	285,509	275,049	$ 11,156
Current
Deposits	301	305
Advances for network acquisition	2,674,677	2,203,240
Loans and advances to related parties	70,989	35,598
Other loans and advances	304,063	290,433
Total (B)	3,050,030	2,529,576
Total (A) + (B)	$ 3,335,539	$ 2,804,625	$ 819,936

Cash And Cash Equivalents (Deta

Cash And Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Cash and cash equivalents
Maintained locally	$ 1,000	$ 1,000
Maintained overseas, unrestricted in use	84,108	310,810
Cash and cash equivalents	$ 85,108	$ 311,810

Other Current Assets (Details)

Other Current Assets (Details) - Schedule of Other Current Assets - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Schedule of Other Current Assets [Abstract]
Prepaid expenses	$ 20,635
Balances with government authorities	761,500	507,696
Advance to suppliers	684,818	295,601
Advance to staff	2,616	2,972
TDS Receivables	386,101	297,764
Advance payment of interest on loans	165,924	194,445
Advance payment of commission on loans	105,168	140,000
Other receivables - Balance with a Director	214,458	214,458
Total	$ 2,341,220	$ 1,652,936

Property and Equipment (Details

Property and Equipment (Details) - Schedule of Property and Equipment Consist - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 29, 2022	Sep. 30, 2022	Mar. 31, 2022
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	$ 10,280,540
Ending balance	11,846,497	$ 10,280,540	7,989,628
Opening balance	680,013
Ending balance	1,125,860	680,013	293,077
Net block value	10,720,637	9,600,527		$ 7,696,551
Additions	1,565,957	2,852,158	561,246
Acquisition through business combination (refer to Note 20)		7,428,382	7,428,382
Charge for the year	445,847	680,013	293,077
ROU-office premises [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	486,531
Ending balance	513,854	486,531	25,111
Opening balance	50,845
Ending balance	105,222	50,845	4,863
Net block value	408,632	435,686		20,248
Additions	27,323	461,420
Acquisition through business combination (refer to Note 20)		25,111	25,111
Charge for the year	54,377	50,845	4,863
Building [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	32,006
Ending balance	32,006	32,006	32,006
Opening balance	462
Ending balance	688	462	236
Net block value	31,318	31,544		31,770
Additions
Acquisition through business combination (refer to Note 20)		32,006	32,006
Charge for the year	226	462	236
Property and equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	9,676,353
Ending balance	11,209,738	9,676,353	7,890,447
Opening balance	616,304
Ending balance	1,000,811	616,304	284,983
Net block value	10,208,927	9,060,049		7,605,464
Additions	1,533,385	2,326,888	540,982
Acquisition through business combination (refer to Note 20)		7,349,465	7,349,465
Charge for the year	384,507	616,304	284,983
Furniture and fittings [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	11,802
Ending balance	16,449	11,802
Opening balance	421
Ending balance	1,123	421
Net block value	15,326	11,381
Additions	4,647	11,802
Acquisition through business combination (refer to Note 20)
Charge for the year	702	421
Vehicles [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	41,996
Ending balance	42,556	41,996	37,570
Opening balance	7,307
Ending balance	9,936	7,307	1,397
Net block value	32,620	34,689		36,173
Additions	560	24,396	19,970
Acquisition through business combination (refer to Note 20)		17,600	17,600
Charge for the year	2,629	7,307	1,397
Office equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	796
Ending balance	796	796
Opening balance	61
Ending balance	284	61
Net block value	512	735
Additions		796
Acquisition through business combination (refer to Note 20)
Charge for the year	223	61
Computer equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	31,056
Ending balance	31,098	31,056	4,494
Opening balance	4,613
Ending balance	7,796	4,613	1,598
Net block value	23,302	26,443		$ 2,896
Additions	42	26,856	294
Acquisition through business combination (refer to Note 20)		4,200	4,200
Charge for the year	$ 3,183	$ 4,613	$ 1,598

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Details) - Schedule of Intangible Assets and Goodwill - USD ($)	6 Months Ended			12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2023	Jun. 30, 2023	Mar. 31, 2022
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning	$ 1,076,439	$ 1,149,920	$ 59,289,662	$ 59,289,662
Gross carrying value at ending	1,067,561	1,076,439	1,149,920	1,076,439
Accumulated amortisation at beginning	16,211	8,299	24,030,158	24,030,158
Accumulated amortisation at ending	24,155	16,211	8,299	16,211
Net block		1,060,228	1,141,621	1,060,228	$ 1,043,406	$ 35,259,504
Additions
Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b))		(68,500)
Write off (refer to Note 19)		(59,216,654)	(59,216,654)
Exchange differences	8,878	(73,601)	(78,582)
Acquisition through business combination (refer to Note 20)		998,330	998,330
Charge for the year	7,944	16,211	8,299
Write off (refer to Note 19)		(24,030,158)	(24,030,158)
Customer acquisition List [Member]
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning			59,216,654	59,216,654
Gross carrying value at ending
Accumulated amortisation at beginning			24,030,158	24,030,158
Accumulated amortisation at ending
Net block						35,186,496
Write off (refer to Note 19)		(59,216,654)	(59,216,654)
Charge for the year
Write off (refer to Note 19)		(24,030,158)	(24,030,158)
Goodwill [Member]
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning	736,946	810,427	73,008	73,008
Gross carrying value at ending	728,068	736,946	810,427	736,946
Accumulated amortisation at beginning
Accumulated amortisation at ending
Net block		736,946	810,427	736,946	728,068	73,008
Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b))		(68,500)
Exchange differences	8,878	(73,601)	(78,582)
Acquisition through business combination (refer to Note 20)		658,837	658,837
Charge for the year
Commercial rights [Member]
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning	339,277	339,277
Gross carrying value at ending	339,277	339,277	339,277	339,277
Accumulated amortisation at beginning	16,157	8,272
Accumulated amortisation at ending	24,074	16,157	8,272	16,157
Net block		323,120	331,005	323,120	315,203
Acquisition through business combination (refer to Note 20)		339,277	339,277
Charge for the year	7,917	16,157	8,272
Softwares [Member]
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning	216	216
Gross carrying value at ending	216	216	216	216
Accumulated amortisation at beginning	54	27
Accumulated amortisation at ending	81	54	27	54
Net block		162	189	162	135
Additions
Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b))
Acquisition through business combination (refer to Note 20)		216	216
Charge for the year	27	54	27
Intangible asset under development [Member]
Schedule of Intangible Assets and Goodwill [Line Items]
Gross carrying value at beginning	11,051	166,127	166,587	166,587
Gross carrying value at ending		11,051	166,127	11,051
Accumulated amortisation at beginning
Accumulated amortisation at ending
Net block		11,051	166,127	$ 11,051		$ 166,587
Additions		4,464
Write off (refer to Note 19)	(11,051)	$ 160,000
Exchange differences			$ 460

Borrowings (Details) - Schedule

Borrowings (Details) - Schedule of Borrowings - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Particulars
Vehicles Loans from Financial Institutions	$ 14,525	$ 21,131
Total secured borrowings	14,525	21,131
Unsecured
0% Senior Convertible Debt	2,089,864	3,333,334
Series A preferred convertible security (refer to Note 22)	1,004,705
Loan from the Related Parties	1,304	1,304
Loan from Directors	1,637,125	532,960
Loan from Others	12,022	10,587
Total unsecured borrowings	4,745,020	3,878,185
Total borrowings	4,759,545	3,899,316
Current [Member]
Particulars
Vehicles Loans from Financial Institutions	14,525	10,946
Total secured borrowings	14,525	10,946
Unsecured
0% Senior Convertible Debt	2,089,864	3,333,334
Series A preferred convertible security (refer to Note 22)	1,004,705
Loan from the Related Parties	13,326	1,304
Loan from Directors	1,637,125	532,960
Loan from Others		10,587
Total unsecured borrowings	4,745,020	3,878,185
Total borrowings	4,759,545	3,889,131
Non current [Member]
Particulars
Vehicles Loans from Financial Institutions		10,185
Total secured borrowings		10,185
Unsecured
0% Senior Convertible Debt
Total unsecured borrowings
Total borrowings		$ 10,185

Borrowings (Details) - Schedu_2

Borrowings (Details) - Schedule of Borrowings (Parentheticals)	Sep. 30, 2023
Schedule of Borrowings [Abstract]
Senior Convertible Debt	0%

Trade payables (Details) - Sche

Trade payables (Details) - Schedule of Trade Payables - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Schedule of Trade Payables [Abstract]
Trade payables due to related parties	$ 3,140,617	$ 2,716,238
Employee related payables	50,544	47,752
Others	5,460,146	4,038,790
Total	$ 8,651,307	$ 6,802,780	$ 7,398,207

Other Financial Liabilities (De

Other Financial Liabilities (Details) - Schedule of Other Financial Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Other financial liabilities (Current)
Lease liabilities	$ 128,379	$ 120,981
Audit fee payable	18,684	9,054
Options payable	94,293
Share Warrant Liability - Common stock (refer to Note 22)	1,842,657	1,585,025
Share Warrant Liability - Preferred stock (refer to Note 22)	674
Total	$ 2,084,687	$ 1,715,060	$ 1,859,025

Other Current Liabilities (Det

Other Current Liabilities (Details) - Schedule of Other Current Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Other current liabilities:
Advances from customers	$ 387,833	$ 142,196
Cheques receivables/Payable	2,031,576	1,437,245
Statutory liabilities	57,392	73,248
Others - capital creditors	713,240	799,501
Other current liabilities	$ 3,190,041	$ 2,452,190	$ 1,131,883

Equity (Details)

Equity (Details)	Sep. 30, 2023 shares
Mr. Dharmesh Pandya [Member]
Equity [Line Items]
Common shares	55,008,829

Equity (Details) - Schedule of

Equity (Details) - Schedule of Common Shares - shares	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule of Common Shares [Line Items]
Common shares	41,668,554	37,576,449	34,154,062
After Reverse Split [Member]
Schedule of Common Shares [Line Items]
Common shares	694,477	626,275	569,235

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Movements in Common Shares - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Schedule of Movements in Common Shares [Line Items]
Balance at beginning, Share	37,576,449	34,154,062
Balance at beginning, Amount	$ 375,766	$ 341,541
Shares issued, Share		3,422,387
Shares issued, Amount		$ 34,225
Balance at ending, Share	41,668,554	37,576,449
Balance at ending, Amount	$ 416,688	$ 375,766
Additional issue of shares, Share	4,092,105
Additional issue of shares, Amount	$ 40,922
After Reverse Split [Member]
Schedule of Movements in Common Shares [Line Items]
Balance at beginning, Share	626,275	569,235
Balance at beginning, Amount	$ 375,766	$ 341,541
Shares issued, Share		57,040
Shares issued, Amount		$ 34,225
Balance at ending, Share	694,477	626,275
Balance at ending, Amount	$ 416,688	$ 375,766
Additional issue of shares, Share	68,202
Additional issue of shares, Amount	$ 40,922

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of Earnings Per Share - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Schedule of Earnings Per Share [Abstract]
Loss for the year available to common shareholders (in Dollars)	$ (1,281,940)	$ (906,006)	$ (1,635,837)
Weighted average number of common shares (in Shares)	646,012	585,037	613,479
Par value	$ 0.01		$ 0.01
Earnings/(loss) per common share:
Basic earnings/(loss) per common share	(1.98)	$ (1.55)	(2.67)
Diluted earnings/(loss) per common share	$ (1.98)	$ (1.55)	$ (2.67)

Restatement Due To Modificati_3

Restatement Due To Modification Agreement (Details) - Schedule of Restatement Consolidated Condensed Interim Profit or Loss and Other Comprehensive Income - Lytus Technologies Holdings Pvt.Ltd [Member]	6 Months Ended
	Sep. 30, 2022 USD ($) $ / shares
STATEMENT OF OPERATIONS DATA:
Operating revenue
Other Income	6,484,884
Cost of revenue
Other operating expenses	145,314
Legal and professional expenses	1,686,897
Staffing expenses
Depreciation and amortisation	5,623,417
Net income	(970,744)
Interest expenses	164,583
Interest income
Income (loss) from continuing operations before income taxes	(1,135,327)
Income tax	550,606
Net income	(1,685,933)
Foreign currency translation reserves, net of tax	942,138
Total comprehensive income for the period	(743,795)
Attributable to:
Controlling interest	(743,795)
Non-controlling interest
Basic income per common share (in Dollars per share) | $ / shares	$ (0.05)
Diluted income per common share (in Dollars per share) | $ / shares	$ (0.05)
Impact of Restatement [Member]
STATEMENT OF OPERATIONS DATA:
Operating revenue	$ 9,771,496
Other Income	(6,124,042)
Cost of revenue	7,163,929
Other operating expenses	930,228
Legal and professional expenses	5,494
Staffing expenses	314,721
Depreciation and amortisation	(5,322,041)
Net income	555,123
Interest expenses	68,852
Income (loss) from continuing operations before income taxes	486,271
Income tax	(293,656)
Net income	779,927
Reclassification of defined benefit obligation	(361)
Foreign currency translation reserves, net of tax	(676,047)
Total comprehensive income for the period	103,880
Attributable to:
Controlling interest	(187,714)
Non-controlling interest	291,233
Impact of Restatement [Member] | Sept 22 Restaed Vs Sept 22 [Member]
STATEMENT OF OPERATIONS DATA:
Operating revenue	9,771,496
Other Income	(6,124,042)
Cost of revenue	7,163,929
Other operating expenses	925,854
Legal and professional expenses	5,494
Staffing expenses	314,721
Depreciation and amortisation	(5,322,041)
Net income	559,497
Interest expenses	73,226
Income (loss) from continuing operations before income taxes	486,271
Income tax	(293,656)
Net income	779,927
Reclassification of defined benefit obligation	(361)
Foreign currency translation reserves, net of tax	261,645
Total comprehensive income for the period	1,041,933
Attributable to:
Controlling interest	749,983
Non-controlling interest	291,228
Acquisition of Sri sai [Member] | Sept 22 Restaed Vs Sept 22 [Member]
STATEMENT OF OPERATIONS DATA:
Operating revenue	9,771,496
Other Income
Cost of revenue	7,163,929
Other operating expenses	1,041,788
Legal and professional expenses	5,494
Staffing expenses	314,721
Depreciation and amortisation	301,376
Net income	944,188
Interest expenses	73,226
Income (loss) from continuing operations before income taxes	870,962
Income tax	256,950
Net income	614,012
Reclassification of defined benefit obligation	(361)
Foreign currency translation reserves, net of tax	(19,314)
Total comprehensive income for the period	594,337
Attributable to:
Controlling interest	303,109
Non-controlling interest	291,228
Modification of Reachnet Agreement [Member] | Sept 22 Restaed Vs Sept 22 [Member]
STATEMENT OF OPERATIONS DATA:
Other Income	(6,124,042)
Other operating expenses	(115,934)
Depreciation and amortisation	(5,623,417)
Net income	(384,691)
Income (loss) from continuing operations before income taxes	(384,691)
Income tax	(550,606)
Net income	165,915
Reclassification of defined benefit obligation
Foreign currency translation reserves, net of tax	280,959
Total comprehensive income for the period	446,874
Attributable to:
Controlling interest	446,874
Non-controlling interest
Restated [Member]
STATEMENT OF OPERATIONS DATA:
Operating revenue	9,771,496
Other Income	360,842
Cost of revenue	7,163,929
Other operating expenses	1,075,542
Legal and professional expenses	1,692,391
Staffing expenses	314,721
Depreciation and amortisation	301,376
Net income	(415,621)
Interest expenses	233,435
Interest income
Income (loss) from continuing operations before income taxes	(649,056)
Income tax	256,950
Net income	(906,006)
Reclassification of defined benefit obligation	(361)
Foreign currency translation reserves, net of tax	266,091
Total comprehensive income for the period	(640,276)
Attributable to:
Controlling interest	(931,509)
Non-controlling interest	$ 291,233
Basic income per common share (in Dollars per share) | $ / shares	$ (1.55)
Diluted income per common share (in Dollars per share) | $ / shares	$ (1.55)

Restatement Due To Modificati_4

Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022
Current assets
(i) Other receivables
(ii) Trade receivables	$ 3,344,995	$ 1,831,724	2,549,041
(iii) Cash and cash equivalents	85,108	311,810	4,103,822	$ 8,758
(iv) Others financial assets	3,335,539	2,804,625	819,936
b) Other current assets	2,341,220	1,652,936	1,729,168
Total current assets	8,821,353	6,326,046	9,201,967
Non-current assets
a) Property, plant and equipment, net			7,696,551
b) Capital work-in-process			977,728
c) Intangible assets and Goodwill	1,043,406	1,060,228	1,141,621
d) Intangible assets under development			3,836,627
e) Financial assets
(i) Other investments
(ii) Trade receivables
(ii) other non-current financial assets	285,509	275,049	11,156
f) Other non-current assets	9,346,297	8,714,907	137,764
g) Deferred tax assets		103,746	14,242
Total non-current assets	21,917,588	20,559,778	13,815,689
Asset held for sale
Total assets	30,738,941	26,885,824	23,017,656
a) Financial liabilities
(i) Borrowings	4,759,545	3,889,131	365,871
(ii) Trade payables	8,651,307	6,802,780	7,398,207
(iii) Other financial liabilities	2,084,687	1,715,060	1,859,025
b) Employee benefits obligation	209	212	173
c) Other current liabilities	3,190,041	2,452,190	1,131,883
b) Customer acquisation payable	94,293
d) Provisions
e) Current tax liability			284,892
Total current liabilities	19,014,035	15,258,547	11,040,051
a) Financial liabilities
(i) Borrowings			13,908
(ii) Other financial liabilities	291,862	321,749	16,206
b) Customer acquisition payable, net of current portion
c) Employee benefits obligations	87,048	72,456	60,961
d) Provisions
e) Deferred tax liability			359,156
Total non-current liabilities	752,316	882,749	450,231
Total liabilities	19,766,351	16,141,296	11,490,282
Commitments and contingencies	8,894,024	8,911,022	9,650,560
Equity
a) Equity share capital	416,688	375,766	375,766
b) Other equity	7,803,687	7,830,284	9,089,507
Equity attributable to owners of the Company	8,220,375	8,206,050	9,465,273
Non-controlling interests	2,752,215	2,538,478	2,062,101
Total equity	10,972,590	10,744,528	11,527,374	$ 12,208,774
Liabilities directly associated with the assets held for sale
Total liabilities and equity	$ 30,738,941	$ 26,885,824	23,017,656
Total Impact of Restatement [Member]
Current assets
a) Financial assets
(i) Other receivables			(54,343,241)
(ii) Trade receivables			2,549,041
(iii) Cash and cash equivalents			91,651
(iv) Others financial assets			819,629
b) Other current assets			1,488,991
Total current assets			(49,393,929)
Non-current assets
a) Property, plant and equipment, net			7,696,551
b) Capital work-in-process			977,728
c) Intangible assets and Goodwill			(28,494,150)
d) Intangible assets under development
e) Financial assets
(i) Other investments
(ii) Trade receivables
(ii) other non-current financial assets			11,156
f) Other non-current assets			(1,209,797)
g) Deferred tax assets			(110,779)
Total non-current assets			(21,129,291)
Asset held for sale
Total assets			(70,523,220)
a) Financial liabilities
(i) Borrowings			328,209
(ii) Trade payables			6,847,101
(iii) Other financial liabilities			1,055,100
b) Employee benefits obligation			173
c) Other current liabilities			(7,484,463)
b) Customer acquisation payable			(27,104,338)
d) Provisions
e) Current tax liability			(3,498,547)
Total current liabilities			(29,856,765)
a) Financial liabilities
(i) Borrowings			13,908
(ii) Other financial liabilities			16,206
b) Customer acquisition payable, net of current portion			(27,104,338)
c) Employee benefits obligations			60,961
d) Provisions
e) Deferred tax liability			(1,206,418)
Total non-current liabilities			(28,219,681)
Total liabilities			(58,076,446)
Commitments and contingencies			9,650,560
Equity
a) Equity share capital
b) Other equity			(14,506,968)
Equity attributable to owners of the Company			(14,506,968)
Non-controlling interests			2,060,194
Total equity			(12,446,774)
Liabilities directly associated with the assets held for sale
Total liabilities and equity			(70,523,220)
Previously Reported [Member]
Current assets
(i) Other receivables			54,343,241
(ii) Trade receivables
(iii) Cash and cash equivalents			4,012,171
(iv) Others financial assets			307
b) Other current assets			240,177
Total current assets			58,595,896
Non-current assets
a) Property, plant and equipment, net
b) Capital work-in-process
c) Intangible assets and Goodwill			29,635,771
d) Intangible assets under development			3,836,627
e) Financial assets
(i) Other investments
(ii) Trade receivables
(ii) other non-current financial assets
f) Other non-current assets			1,347,561
g) Deferred tax assets			125,021
Total non-current assets			34,944,980
Asset held for sale
Total assets			93,540,876
a) Financial liabilities
(i) Borrowings			37,662
(ii) Trade payables			551,106
(iii) Other financial liabilities			803,925
b) Employee benefits obligation
c) Other current liabilities			8,616,346
b) Customer acquisation payable			27,104,338
d) Provisions
e) Current tax liability			3,783,439
Total current liabilities			40,896,816
a) Financial liabilities
(i) Borrowings
(ii) Other financial liabilities
b) Customer acquisition payable, net of current portion			27,104,338
c) Employee benefits obligations
d) Provisions
e) Deferred tax liability			1,565,574
Total non-current liabilities			28,669,912
Total liabilities			69,566,728
Commitments and contingencies
Equity
a) Equity share capital			375,766
b) Other equity			23,596,475
Equity attributable to owners of the Company			23,972,241
Non-controlling interests			1,907
Total equity			23,974,148
Liabilities directly associated with the assets held for sale
Total liabilities and equity			93,540,876
Modification of Reachnet Agreement [Member]
Current assets
(i) Other receivables			(54,343,241)
(iv) Others financial assets			367,517
Total current assets			(53,975,724)
Non-current assets
c) Intangible assets and Goodwill			(29,563,079)
e) Financial assets
f) Other non-current assets			(1,347,561)
g) Deferred tax assets			(110,779)
Total non-current assets			(31,021,419)
Asset held for sale
Total assets			(84,997,143)
a) Financial liabilities
(iii) Other financial liabilities			(786,526)
c) Other current liabilities			(8,614,526)
b) Customer acquisation payable			(27,104,338)
e) Current tax liability			(3,783,439)
Total current liabilities			(40,288,829)
a) Financial liabilities
b) Customer acquisition payable, net of current portion			(27,104,338)
e) Deferred tax liability			(1,565,574)
Total non-current liabilities			(28,669,912)
Total liabilities			(68,958,741)
Equity
b) Other equity			(16,038,402)
Equity attributable to owners of the Company			(16,038,402)
Total equity			(16,038,402)
Liabilities directly associated with the assets held for sale
Total liabilities and equity			(84,997,143)
Accusation of Sri Sai [Member]
Current assets
(ii) Trade receivables			2,549,041
(iii) Cash and cash equivalents			91,651
(iv) Others financial assets			452,112
b) Other current assets			1,488,991
Total current assets			4,581,795
Non-current assets
a) Property, plant and equipment, net			7,696,551
b) Capital work-in-process			977,728
c) Intangible assets and Goodwill			1,068,929
e) Financial assets
(ii) other non-current financial assets			11,156
f) Other non-current assets			137,764
g) Deferred tax assets
Total non-current assets			9,892,128
Asset held for sale
Total assets			14,473,923
a) Financial liabilities
(i) Borrowings			328,209
(ii) Trade payables			6,847,101
(iii) Other financial liabilities			1,841,626
b) Employee benefits obligation			173
c) Other current liabilities			1,130,063
b) Customer acquisation payable
e) Current tax liability			284,892
Total current liabilities			10,432,064
a) Financial liabilities
(i) Borrowings			13,908
(ii) Other financial liabilities			16,206
b) Customer acquisition payable, net of current portion
c) Employee benefits obligations			60,961
e) Deferred tax liability			359,156
Total non-current liabilities			450,231
Total liabilities			10,882,295
Commitments and contingencies			9,650,560
Equity
a) Equity share capital
b) Other equity			1,531,434
Equity attributable to owners of the Company			1,531,434
Non-controlling interests			2,060,194
Total equity			3,591,628
Liabilities directly associated with the assets held for sale
Total liabilities and equity			$ 14,473,923

Modification of Earlier Arran_3

Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) - USD ($) $ in Millions					1 Months Ended	6 Months Ended
	Mar. 27, 2023	Jul. 27, 2022	Apr. 01, 2022	Dec. 06, 2019	Jan. 17, 2023	Sep. 30, 2023	Mar. 07, 2023
Modification of Earlier Arrangement and Acquisition of Sri Sai [Line Items]
Business acquisition percentage			51%
Purchase acquisition				$ 59
Infrastructure assets		$ 18
Optimum level charge		4
Investment additional amount		22
Commitment investment		$ 59
Partner acquisition					$ 10
Acquisition Percentage							49%
Cash transferred for acquisition							$ 10
Reserved equity shares percentage							2%
Acquired amounts						$ 1
Foreign exchange investment percentage						100%
Foreign investment percentage						49%
Commitment liability pay						$ 58.3
Sri Sai Ltd [Member]
Modification of Earlier Arrangement and Acquisition of Sri Sai [Line Items]
Acquisition Percentage							51%
Acquired amounts						1
Commitment liability pay						$ 7.5
Acquired percentage	51%

Modification of Earlier Arran_4

Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) - Schedule of Applying the New Accounting Policy - USD ($)		Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Apr. 01, 2022
Non-current assets
Intangible (Customer Acquisition, net of amortisation)
Deferred tax assets	[1]
Other receivables
Total of assets
Liabilities Items
Customer Acquisition List Payable, net of current portion
Less: Part Payment made towards Customer Acquisition during the year ended March 31, 2023
Net of payments during the year ended March 31, 2023
Deferred tax liability				$ 359,156
Other financial liabilities
CSR expenses payable
Statutory liabilities	[1]
Total of liabilities
Net balances adjusted
Retained earnings (refer to Consolidated Statement of Changes in Equity)		$ 4,518,954
Pre-adjustment [Member]
Non-current assets
Intangible (Customer Acquisition, net of amortisation)					$ 35,186,496
Deferred tax assets	[1]				537,915
Other receivables					50,939,090
Total of assets					86,663,501
Liabilities Items
Customer Acquisition List Payable, net of current portion					(29,146,665)
Less: Part Payment made towards Customer Acquisition during the year ended March 31, 2023					(395,209)
Net of payments during the year ended March 31, 2023					(28,751,456)
Deferred tax liability	[1]				(2,297,717)
Other financial liabilities
Interest on tax payable					(845,792)
CSR expenses payable					(206,619)
Statutory liabilities	[1]				(7,790,691)
Customer acquisition payable					(29,146,665)
Current tax liability					(3,305,308)
Total of liabilities					(72,344,247)
Retained earnings (refer to Consolidated Statement of Changes in Equity)					12,148,403
Adjustments [Member]
Non-current assets
Intangible (Customer Acquisition, net of amortisation)			$ (35,186,496)
Deferred tax assets	[1]		(537,915)
Other receivables			(50,939,090)
Total of assets			(86,663,501)
Liabilities Items
Net of payments during the year ended March 31, 2023			28,751,456
Deferred tax liability	[1]		2,297,717
Other financial liabilities
Interest on tax payable			845,792
Statutory liabilities	[1]		7,997,310
Customer acquisition payable			29,146,665
Current tax liability			3,305,308
Total of liabilities			72,344,247
Net balances adjusted			(14,319,254)
Retained earnings (refer to Consolidated Statement of Changes in Equity)			$ (14,319,254)
Post-adjustment [Member]
Non-current assets
Intangible (Customer Acquisition, net of amortisation)
Deferred tax assets	[1]
Other receivables
Total of assets
Liabilities Items
Customer Acquisition List Payable, net of current portion
Less: Part Payment made towards Customer Acquisition during the year ended March 31, 2023
Net of payments during the year ended March 31, 2023
Other financial liabilities
CSR expenses payable
Statutory liabilities	[1]
Total of liabilities
Net balances adjusted
Retained earnings (refer to Consolidated Statement of Changes in Equity)					$ (2,170,851)
[1] These balances were as per standalone financial statements of Lytus India

Acquisition of Sri Sai Cable _3

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 07, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted [Line Items]
Acquired percentage	51%		51%
Consideration amount			$ 10,000,000
Revenues	$ 9,660,631	$ 9,771,495
Other income	52,219	360,842
Mr. Nimish Pandya [Member]
Acquisition of Sri Sai Cable and Broadband Private Limieted [Line Items]
Acquired percentage			49%
Equity shares percentage			2%
Sri Sai cable and Broadband Private Limited [Member]
Acquisition of Sri Sai Cable and Broadband Private Limieted [Line Items]
Other income	$ 204,123	$ 7,500,000

Acquisition of Sri Sai Cable _4

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements - Goodwill upon Acquisition [Member]	Apr. 30, 2022 USD ($)
Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements [Line Items]
Consideration transferred	$ 2,500,000
Add: Non-controlling interest – 49%	1,768,961
Less: Sri Sai Net Assets	3,610,124
Goodwill	$ 658,837

Acquisition of Sri Sai Cable _5

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements (Parentheticals)	12 Months Ended
	Apr. 30, 2022
Goodwill upon Acquisition [Member]
Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements [Line Items]
Non-controlling interest	49%

Acquisition of Sri Sai Cable _6

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Business combination - Business combinations [member]	Dec. 31, 2008 INR (₨)
Schedule of Business combination [Line Items]
Amount settled in cash	₨ 2,500,000
Proportionate value of Non-controlling interest in Sri Sai	1,768,961
Total	4,268,961
Recognized amounts of identifiable net assets:
Property and equipment	7,428,382
Intangible assets	339,493
Deposits	837,605
Non-current loans and advances	344,818
Trade and other receivables	2,260,797
Cash and cash equivalents	432,138
Deferred tax assets	1,283,882
Other current assets	(295,216)
Borrowings	(11,788)
Other liabilities	(65,115)
Trade and other payables	(8,944,872)
Net identifiable assets and liabilities	3,610,124
Goodwill	₨ 658,837

Acquisition of Sri Sai Cable _7

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Changes in Goodwill - Gross carrying amount [member] - USD ($)	6 Months Ended			12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2023
Schedule of Changes in Goodwill [Line Items]
Balance	$ 732,782	$ 737,735
Acquired through business combination			658,837	658,837
Net exchange differences	(8,828)		78,898	73,945
Balance	$ 723,954	$ 732,782	$ 737,735	$ 732,782

Deconsolidation (Details)

Deconsolidation (Details)	Sep. 30, 2023 USD ($)
Deconsolidation [Abstract]
Liability payable	$ 730,000

Deconsolidation (Details) - Sch

Deconsolidation (Details) - Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Lytus Technologies Inc. [Member]
Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary [Line Items]
Fair Value Consideration receivable/received
Lytus Inc share capital at disposal	1,000
Add: Retained earnings at disposal date
Total of Net assets at disposal	1,000
Group Share	1,000
Less Goodwill at acquisition date
Total Loss on deconsolidation date	$ (1,000)
Global Health Sciences, Inc.[Member]
Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary [Line Items]
Fair Value Consideration receivable/received
Lytus Inc share capital at disposal		162,000
Add: Retained earnings at disposal date		3,701
Total of Net assets at disposal		165,701
Group Share		124,276
Less Goodwill at acquisition date		68,500
Total Loss on deconsolidation date		$ (192,776)

Deconsolidation (Details) - S_2

Deconsolidation (Details) - Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary (Parentheticals)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Lytus Technologies Inc. [Member]
Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary [Line Items]
Group Share	100%
Global Health Sciences, Inc.[Member]
Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary [Line Items]
Group Share		75%

Series a Preferred Covertible_2

Series a Preferred Covertible Security (Details) - USD ($)	Aug. 31, 2023	Nov. 09, 2022
Series a Preferred Covertible Security [Line Items]
Purchased principal amount (in Dollars)	$ 454,130	$ 3,333,333.33
Par value	$ 0.4
Discount rate	85%
Preferred alternate conversion price percentage	85%
Share reserved (in Shares)		20,911,474
Preference shares [member]
Series a Preferred Covertible Security [Line Items]
Par value	$ 0.01
Alternate conversion price	0.0787
Exercise price	$ 850
Purchase of Preferred Shares (in Shares)	8,235
Ordinary shares [member]
Series a Preferred Covertible Security [Line Items]
Par value	$ 0.01
Purchase of Shares (in Shares)	3,182,250
Exercise price	$ 0.44
Common Share Conversion [Member]
Series a Preferred Covertible Security [Line Items]
Share reserved (in Shares)		19,157,088
Warrant Conversion [Member]
Series a Preferred Covertible Security [Line Items]
Share reserved (in Shares)		1,754,386

Issue of Shares (Details) - Sch

Issue of Shares (Details) - Schedule of Additionally Issued Restricted Stock	Aug. 21, 2023 shares
Skyline Corporate Communications Group [Member]
Schedule of Additionally Issued Restricted Stock [Line Items]
Nos. of Common Stock	10,527
Acorn Management Partners LLC [Member]
Schedule of Additionally Issued Restricted Stock [Line Items]
Nos. of Common Stock	131,578
Rajeev Kheror, an independent director [Member]
Schedule of Additionally Issued Restricted Stock [Line Items]
Nos. of Common Stock	150,000
Robert Damante, an independent director [Member]
Schedule of Additionally Issued Restricted Stock [Line Items]
Nos. of Common Stock	150,000

Subsequent Events (Details)

Subsequent Events (Details) - Event after reporting period [Member]	Feb. 05, 2024 $ / shares shares
Subsequent Events [Line Items]
Shares issued	60
Combined share	1
Top of range [member]
Subsequent Events [Line Items]
Ordinary shares reduced	93,679,260
Bottom of range [member]
Subsequent Events [Line Items]
Ordinary shares reduced	1,561,309
Ordinary shares [member]
Subsequent Events [Line Items]
Par value (in Dollars per share) | $ / shares	$ 0.01

Subsequent Events (Details) - S

Subsequent Events (Details) - Schedule of Stock Issued	Nov. 24, 2023 shares
Dharmesh Pandya, Global CEO and Lytus [Member]
Schedule of Stock Issued [Line Items]
Stock issued	40,000,000