Lytus Technologies Holdings PTV. (LYT) F-1 12 Jul 24 Registration statement (foreign) 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	F-1
Amendment Flag	false
Entity Central Index Key	0001816319
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	D8
Entity Address, Address Line One	Unit 1214
Entity Address, Address Line Two	ONE BKC
Entity Address, Address Line Three	G BlockBandra Kurla ComplexBandra East
Entity Address, City or Town	Mumbai
Entity Address, Country	IN
Entity Address, Postal Zip Code	400 051
City Area Code	(284)
Local Phone Number	494-2810
Business Contact
Document Information Line Items
Entity Address, Address Line One	530 Seventh Avenue
Entity Address, Address Line Two	Suite 508
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10018
City Area Code	+1
Local Phone Number	315-9304588
Contact Personnel Name	CCS Global Solutions, Inc.
Entity Address, State or Province	NY

Consolidated Condensed Interim

Consolidated Condensed Interim Statement of Financial Position - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Current assets
Cash and cash equivalents	$ 85,108	$ 311,810	$ 8,758
Other financial assets	3,050,030	2,529,576	330
Trade receivables	3,344,995	1,831,724
Other receivables			50,939,090
Other current assets	2,341,220	1,652,936	328,024
Total current assets	8,821,353	6,326,046	51,276,202
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	35,259,504
Intangible assets under development		11,051	166,587
Other non-current financial assets	285,509	275,049
Other non-current assets	9,346,297	8,714,907
Deferred tax assets		103,746	126,624
Total non-current assets	21,917,588	20,559,778	35,552,715
Total assets	30,738,941	26,885,824	86,828,917
Current Liabilities
Borrowings	4,759,545	3,889,131	1,038,155
Trade payables	8,651,307	6,802,780	941,162
Other financial liabilities	2,084,687	1,715,060	1,510,240
Employee benefits obligation	209	212
Other current liabilities	3,190,041	2,452,190	7,998,305
Customers acquisition payable			29,146,665
Current tax liability	328,246	399,174	3,305,308
Total current liabilities	19,014,035	15,258,547	43,939,835
Financial Liabilities
Borrowings		10,185
Other financial liabilities	291,862	321,749
Employee benefits obligations	87,048	72,456
Customer acquisition payable, net of current portion			29,146,665
Deferred tax liability	373,406	478,359	1,533,643
Total non-current liabilities	752,316	882,749	30,680,308
Total liabilities	19,766,351	16,141,296	74,620,143
Commitments and contingencies	8,894,024	8,911,022	730,000
EQUITY
Equity share capital	416,688	375,766	341,541
Other equity	7,803,687	7,830,284	11,865,325
Equity attributable to equity holders of the Company	8,220,375	8,206,050	12,206,866
Non-controlling interest	2,752,215	2,538,478	1,908
Total equity	10,972,590	10,744,528	12,208,774
Total liabilities and equity	$ 30,738,941	$ 26,885,824	$ 86,828,917

Consolidated Condensed Interi_2

Consolidated Condensed Interim Statement of Profit or Loss and Other Comprehensive Income (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenues:
Revenue from contract with customers	$ 9,660,331	$ 9,771,496	$ 19,008,184	$ 50,630
Other income	52,219	360,842	385,145	16,305,533
Total income	9,712,550	10,132,338	19,393,329	16,356,163
Expenses:
Cost of revenue	7,757,172	7,163,929	13,884,291	17,722
Amortization of intangible assets	7,944	8,299	16,211	11,894,518
Depreciation	445,847	293,077	680,013
Legal and professional expense	259,837	1,692,391
Legal and professional expenses			833,079	832,319
Staffing expense	471,181	314,721	633,979	310,894
Other operating expenses	1,464,296	1,075,542	2,267,265	473,403
Total expenses	10,406,277	10,547,959	18,314,838	13,528,856
Finance Income			19,123
Finance cost	619,593	233,435	2,210,404	2,650,396
Profit (Loss)/Income before income tax	(1,313,320)	(649,056)	(1,112,790)	176,911
Income tax expense	(31,380)	256,950	523,047	579,946
Net loss after tax available to common shareholders	(1,281,940)	(906,006)	(1,635,837)	(403,035)
(Loss)/profit attributable to:
Controlling interest	(1,381,948)	(1,206,879)	(2,348,103)	(390,067)
Non-controlling interest	100,008	300,873	712,266	(12,968)
Items that will not be reclassified to profit or loss
Defined benefit obligation	(481)	(361)	(1,400)
Items that may be reclassified subsequently to profit or loss
Foreign currency translation reserves of subsidiaries, net of tax	104,316	266,091	216,022	753,427
Total other comprehensive (loss)/income for the period	103,835	265,730
Total comprehensive income/(Loss) for the year	(1,178,105)	(640,276)	(1,421,215)	350,392
Total comprehensive income/(Loss) attributable to:
Controlling interest	(1,391,842)	(931,509)	(2,190,732)	363,360
Non-controlling interest	$ 213,737	$ 291,233	$ 769,517	$ (12,968)
Basic and diluted earnings per share
Basic income(loss) per share of common share (in Dollars per share)	$ (1.98)	$ (1.55)	$ (0.04)	$ (0.01)
Basic weighted average number of shares outstanding (in Shares)	646,012	585,037	36,808,689	34,154,062
Diluted income(loss) per share of common share (in Dollars per share)	$ (1.98)	$ (1.55)	$ (0.04)	$ (0.01)
Diluted weighted average number of shares outstanding (in Shares)	646,012	585,037	36,808,689	34,154,062

Consolidated Condensed Interi_3

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, 2021	$ 341,541	$ (1,049,440)	$ 12,538,469	$ 11,830,570	$ (77,975)			$ 11,752,595
Balance (in Shares) at Mar. 31, 2021	34,154,062
Adjustment for deconsolidation of subsidiary (refer note 24)		12,936		12,936	92,851			105,787
Net income (loss) available to common shareholders			(390,067)	(390,067)	(12,968)			(403,035)
Foreign currency translation of subsidiaries, net of tax		753,427		753,427				753,427
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
Adjustments for Modification of Reachnet Agreement			(14,319,254)	(14,319,254)				(14,319,254)
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)
Acquired in the business combination					1,768,961			1,768,961
Other comprehensive income for the period		275,555		275,370	(9,640)		$ (185)	265,730
Net income (loss) available to common shareholders			(1,206,879)	(1,206,879)	300,873			(906,006)
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
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
Adjustments for Modification of Reachnet Agreement			(14,319,254)	(14,319,254)				(14,319,254)
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					(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)
Acquired in the business combination					1,768,961			1,768,961
Other comprehensive income for the period		158,085		(157,371)	57,251		(714)	214,622
Net income (loss) available to common shareholders			(2,348,103)	(2,348,103)	712,266			(1,635,837)
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
Issue of shares	$ 40,922			1,406,167		1,365,245		1,406,167
Issue of shares (in Shares)	4,092,105
Other comprehensive income for the period		(9,648)		(9,894)	113,729		(246)	103,835
Net income (loss) available to common shareholders			(1,381,948)	(1,381,948)	100,008			(1,281,940)
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 Interi_4

Consolidated Condensed Interim Statement of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income after tax available to common shareholders	$ (1,281,940)	$ (906,006)	$ (1,635,837)	$ (403,035)
Adjustment to reconcile (loss)/profit to net cash used in operating activities:
Deferred Tax expenses	(31,380)	78,663	135,640	(537,915)
Current Tax expenses		178,287	387,407	1,117,861
Depreciation and Amortization of intangible assets	453,791	301,375	696,224	11,894,518
Loss on deconsolidation of subsidiaries	1,000		192,776	225,098
Fair value gain on share warrant liability	(2,106)		(22,766)	(1,487,589)
Remeasurement of the net defined benefit plans	14,957	19,881	30,606
Write off	11,017
Write back	(50,113)	(360,842)
Expected credit loss on trade receivables	16,177	51,242	(120,544)
Finance costs	619,593	233,435	2,210,404	2,650,396
Sundry balances written off during the year				5,571
Liabilities no longer required written back			(360,878)	(425,853)
Finance income			(19,123)
Change in operating assets and liabilities:
Inventories
Trade receivable	(1,606,939)	(513,606)	381,946	85,358
Other receivable				(16,970,571)
Other financial assets	34,224	(45,192)	102,242
Other assets	(679,268)	(324,827)	(730,555)	(120,600)
Trade payable	2,843,513	(234,498)	132,056	456,528
Other financial liabilities	(41,711)	(190,210)	(566,378)	227,670
Other current liabilities	164,204		255,511	2,705,196
Security Deposits
Cash flow used in operating activities after working capital changes			1,068,731	(577,367)
Tax (paid)/refund(net)	(92,759)	(145,789)	84,604
Net cash used in operating activities	372,260	(1,858,087)	1,153,335	(577,367)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	(1,975,419)	(4,304,457)	(10,820,099)	(166,721)
Investment in shares of subsidiary – Sri Sai – net		(633,679)
Goodwill purchased on business combination		(763,210)
Network acquisition advance	(502,504)	(380,207)
Sale of property, plant and equipment and intangible assets
Interest received			19,123
Advances for acquisition of network			(2,119,038)
Purchase of shares of GHSI
Net cash used in investing activities	(2,477,923)	(6,081,553)	(12,920,014)	(166,721)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short term borrowings from directors			(1,000,000)	292,904
Proceeds from 7% secured promissory notes, net				880,000
Repayment of short term borrowings – Directors Loans			518,125	(304,500)
Proceeds on issuance of shares			12,509,169
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)		10,449
Interest, commission, and other charges paid	(100,259)	(210,096)	(382,341)	(88,000)
Deferred IPO costs paid				(34,164)
Net cash provided by (used in) financing activities	1,880,059	11,608,358	11,655,402	746,240
Net increase (decrease) in cash and cash equivalents	(225,604)	3,668,718	(111,277)	2,152
CASH AND CASH EQUIVALENTS – beginning of period	311,810	8,758	8,758	26,142
Acquired in Business Combination		432,138	432,138
Adjustment for deconsolidation of subsidiary			(7,608)	(19,538)
Effects of exchange rate changes on cash and cash equivalents	(1,098)	(5,792)	(10,201)	2
CASH AND CASH EQUIVALENTS – end of period	$ 85,108	$ 4,103,822	$ 311,810	$ 8,758

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting and Reporting Policies	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 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 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 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, 2023 As of March 31, 2023 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 -group Non -controlling -controlling -controlling 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 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 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. • • -current • • • * ** 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 IAS 1 — Classification of Liabilities In January 2020, IASB issued the final amendments in Classification of Liabilities as Current or Non -Current -current 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 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 -monetary -monetary Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: • • 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 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 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 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 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: • • 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 -O Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short -term 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 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 When an asset or liability, financial or non -financial 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 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 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 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 -life 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 -date 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 a. b. 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: • • • • • • 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 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 1. 2. 3. 4. 5. Further information ab	NOTE 1 — NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES Nature of Operations 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 3 The Company’s registered office is at 116 Main Street, P.O. Box 3342, Road Town, Tortola British Virgin Islands. The consolidated 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 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. Basis of preparation The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the IFRS Interpretations Committee (IFRS IC) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the International Accounting Standards Board (IASB). The accounting policies used for the preparation of these consolidated financial statements are based upon the application of IFRS 1.D17, which results in assets and liabilities being measured at the same carrying amount as in the standalone financial statements of subsidiaries for the year ended March 31, 2023 and for the year ended March 31, 2022 after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary. 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. ​ 3 “The Company has deconsolidated two companies — DDC CATV during the period ending March 31, 2022 and GHSI during the period ending March 31, 2023. Refer to note 24. Basis of Consolidation The subsidiaries considered in the preparation of these consolidated financial statements are: Name of Subsidiary % Shareholding and Voting Power Country of As of As of Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. United States 100 % — DDC CATV Network Private Limited (Deconsolidated on April 1, 2021) (refer note 24) India — — Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (Refer to Note 24) United States — 75 % These consolidated 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 -group Non -controlling -controlling -controlling Going Concern: Negative working capital and Cash Flow We have a negative working capital of $8,932,501 as of March -current 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 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 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 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 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. • • • • IAS 1 — Classification of Liabilities The IASB has issued ‘Classification of Liabilities as Current or Non -current IAS 1 — Disclosure of Accounting Policies In February 2021, IASB issued ‘Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)’ which is intended to help entities in deciding which accounting policies to disclose in their financial statements. The amendments to IAS 1 require entities to disclose their material accounting policies rather than their significant accounting policies. The amendments to IFRS Practice Statement 2 provide guidance on how to apply the concept of materiality to accounting policy disclosures. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 8 — Definition of Accounting Estimates In February 2021, IASB issued ‘Definition of Accounting Estimates (Amendments to IAS 8)’ to help entities to distinguish between accounting policies and accounting estimates. The definition of a change in accounting estimates has been replaced with a definition of accounting estimates. Under the new definition, accounting estimates are “monetary amounts in financial statements that are subject to measurement uncertainty”. Entities develop accounting estimates if accounting policies require items in financial statements to be measured in a way that involves measurement uncertainty. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 12 — Income Taxes In May 2021, IASB issued ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), which clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments narrowed the scope of the recognition exemption in paragraphs 15 and 24 of IAS 12 (recognition exemption) so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. The Group does not expect this amendment to have any significant impact in its financial statements. The IASB has issued the amendments to IFRS 10 and IAS 28 deal with situations where there is a sale or contribution of assets between an investor and its associate or joint venture. The effective date of the amendments has yet to be set by the Board. The Group does not expect the amendment to have any impact on its consolidated financial statements. Amendments to IAS 16 for the proceeds before intended use. The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced before that asset is available for use. The amendments are effective for annual periods beginning on or after 1 January 2022. The Group does not expect the amendment to have any impact on its consolidated financial statements. Amendments to IAS 37 for cost of fulfilling a contract. The amendments specify that the cost of fulfilling a contract comprises the costs that relate directly to the contract. The amendments are effective for annual periods beginning on or after 1 January 2022. The Group does not expect the amendment to have any impact on its consolidated financial statements. Current and non-current classification Assets and liabilities are presented in the statement of financial position based on current and non -current 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 derecognised. Amounts previously recognised 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 recognised 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 -monetary -monetary The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (i) (ii) (iii) Goodwill and fair value adjustments arising on the acquisition of foreign operations are treated as assets and liabilities of the foreign subsidiaries and translated at the closing rates at the reporting date. Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: • • 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 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: FVOCI: FVPL: 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 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 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 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: • • 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 March 31, 2023 and March 31, 2022, 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 period ended March 31, 2023 and for the year ended March 31, 2022. Under section 115 -O -O Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short -term 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 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 equipments 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 When an asset or liability, financial or non -financial 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 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 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 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 -life 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. Goodwill on acquisitions of subsidiaries represents the excess of (i) the sum of the consideration transferred, the amount of any non -controlling -date 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 a.it is probable that the future economic benefits that are attributable to the asset will flow to the entity; and b. 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 programmes. Such computer software programmes 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 programmes by the Group are capitalised as intangible assets when the following criteria are met: • • • • • • Direct costs include salaries and benefits for employees on engineering and technical teams who are responsible for building new computer software programmes. Expenditure that enhances or extends the performance of computer software programmes 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 programmes are recognised 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 amortisation and accumulated impairment losses. These costs are amortised to the consolidated statements of profit or loss and other comprehensive income using a straight -line 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 1. 2. 3. 4. 5. 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. Telemedicine revenues Telemedicine revenue is derived from monthly invoiced services fees that are recognized as services that are rendered and earned under agreements with clients. Clients are business entities, such as physicians offices, medical care groups, hospitals and other healthcare institutions that have contracted with us to offer telemedicine services to their covered lives. Clients are our customers and the patients of these clients who are enrolled in the telemedicine services programs are referred to as members. We provide services to assist care providers to improve member health results and reduce healthcare costs by providing an overall health management solution through the integration of our devices, supplies, access to our web -based For the most part services costs to the client are primarily fees for services rendered to each membe

Critical Accounting Judgements,

Critical Accounting Judgements, Assessments, and Assumptions	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Critical Accounting Judgements, Assessments, and Assumptions [Abstract]
CRITICAL ACCOUNTING JUDGEMENTS, ASSESSMENTS, AND ASSUMPTIONS	NOTE 2 — CRITICAL ACCOUNTING JUDGEMENTS, ASSESSMENTS, AND ASSUMPTIONS Under IFRS 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 -13 -15 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. • 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 -generating -generating 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 If the recoverable amount of an asset (or cash -generating -generating Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash -generating -generating	NOTE 2 — CRITICAL ACCOUNTING JUDGEMENTS, ASSESSMENTS, AND ASSUMPTIONS Under IFRS 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 -13 -15 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. Assessment as to whether the trade receivables are impaired When measuring Expected Credit Loss (ECL) of receivables 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. A widespread health crisis could adversely affect the global economy, resulting in an economic downturn that could impact demand for our services. The future impact of the outbreak is highly uncertain and cannot be predicted and there is no assurance that the outbreak will not have a material adverse impact on the future results of the Company. The extent of the impact, if any, will depend on future developments, including actions taken to contain the coronavirus. • 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 -generating -generating 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 If the recoverable amount of an asset (or cash -generating -generating Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash -generating -generating

Revenue from Contract with Cust

Revenue from Contract with Customers	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (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.	NOTE 3 — REVENUE FROM CONTRACT WITH CUSTOMERS Revenue from contract with customers consist of the following for the year ended March 31, 2023 and for the year ended March 31, 2022: Disaggregated revenue information For the For the (US$) (US$) Types of services: Subscription Income $ 13,930,887 $ — Carriage/Placement fees 3,406,204 — Advertisement Income 1,413,553 — Telemedicine service charges — 50,630 Activation Installation Fees 257,540 — Total Revenue from customers $ 19,008,184 $ 50,630 Timing of revenue recognition Product transferred at point in time — — Services transferred over time $ 19,008,184 $ 50,630 Total $ 19,008,184 $ 50,630 Contract balances: The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.: As of As of (US$) (US$) Receivables, which are included in ‘trade receivables $ 1,831,724 $ — 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. The Company has modified its earlier arrangement with its erstwhile partner and has simultaneously acquired controlling stake in Sri Sai, vide the modification agreement and the share purchase agreement. The modification effective date is April 1, 2022 and the acquisition effective date is also April 1, 2022. Refer to Note 23 and Note 23B for details on the modification and acquisition. In pursuant with the modification agreement, the Company has acquire Sri Sai, an active MSO licensed company performing obligations as provided in the customer contracts and providing distinct telecast/streaming services to its subscribers. For the year ended March 31, 2023, the revenue from Sri Sai operational activity is recorded as Revenue from Contract with Customers, as per the IFRS 15. The five steps mentioned in the IFRS 15 is met and satisfied by Sri Sai in respect of its business operation of providing streaming cable services to its subscriber base (five steps in IFRS are as under: (i)identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract and (v) recognise revenue when the entity satisfies a performance obligation).

Other Income

Other Income	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Income [Abstract]
OTHER INCOME	NOTE 3A — OTHER INCOME Other income For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 Fair value gain on warrant liability 2,106 — Sundry Balances written back 50,113 360,842 52,219 360,842	NOTE 3A — OTHER INCOME Other income For the For the Income from revenue entitlement rights* — 14,392,091 Fair value gain on warrant liability 22,766 1,487,589 Miscellaneous Income 1,501 — Sundry Balances written back 360,878 425,853 385,145 16,305,533 Income from revenue entitlement rights: The Company has modified its earlier arrangement with its erstwhile partner and has simultaneously acquired controlling stake in Sri Sai, vide the modification agreement and the share purchase agreement. The modification effective date is April 1, 2022 and the acquisition effective date is also April 1, 2022. During the year, the Company has no “other income” in pursuant with the modification agreement. Accordingly, the Group has reversed the accounting for the other income in respect of contract with the erstwhile partner for the period April 1, 2022 to September 30, 2022. Refer to Note 23 and Note 23B for details on the modification and acquisition. Other income for the year ended March 31, 2022 includes Income from revenue entitlement rights of $14,392,091, and relates to the arrangement as valid and applicable for the year ended March 31, 2022. The income is regarded as “Other Income” in compliance with the AP21B and AP21C of the IFRS 15. Since there was no change in the status of the agreement, during the period ended March 31, 2022, the Group continued to apply IFRS 15 and continued to consistently report the income as “Other Income”. However, for the year ended March 31, 2023, the revenue from operations is recorded as Revenue from Contract with Customers, as per the IFRS 15. Fair value gain on remeasurement of share warrant liability Other Income of $22,766 is presented for the year ended March 31, 2023 and $1,487,589 million is presented for the year ended March 31, 2022. The outstanding warrants as referred in Note 13A are recognized as a warrant liability on the balance sheet and measured at their inceptions date fair value and subsequently re -measured Liabilities no longer required written back Other income of $360,878 includes provision for staff costs of Lytus India no longer required for the year ended March 31, 2023. Other income of $425,853 includes amount no longer payable to owners of DDC on deconsolidation (refer note 24) for the year ended March 31, 2022.

Expenses

Expenses	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Expenses [Abstract]
EXPENSES	NOTE 4 — EXPENSES Expenses consist of the following: For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (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	NOTE 4 — EXPENSES Expenses consist of the following for the year ended March 31, 2023 and March 31, 2022: For the For the (US$) (US$) Cost of revenue $ 13,884,291 $ 17,722 Amortization of intangible assets 16,211 11,894,518 Depreciation 680,013 — Legal and professional expenses 833,079 832,319 Staffing expense 633,979 310,894 Other operating expenses 2,267,265 473,402 Total expenses $ 18,314,838 $ 13,528,855 For the For the (In USD) (In USD) Cost of revenue consists of : Cost of materials consumed — 17,722 Broadcaster/Subscription Fees 12,715,217 Lease Line/Bandwidth charges 1,091,700 Cable Hardware & Networking Exp. 28,129 Ham Charges 3,156 Activation installation costs 37,217 — Programming expenses 8,872 — 13,884,291 17,722 During the year ending March 31, 2023, the Company has recorded costs of revenue of $13,884,291 relating to the business of Sri Sai, a licensed Multi System Operator in the business of telecasting/streaming of broadcast channels to subscribers for a subscription charge. During the year ending March 31, 2022, the Company has recorded costs of material consumed of $17,722 relating to earlier arrangement with the erstwhile partner. For the For the (US$) (US$) Legal and professional expenses consist of: Audit fees $ 144,747 $ 331,633 Legal and professional fees 688,332 493,219 Others — 7,467 Total expenses $ 833,079 $ 832,319 Staffing expenses consists of: Salaries, wages and bonus $ 555,591 $ 310,894 Director remuneration — — Contribution to a gratuity fund 30,606 EPF, ESIC and Labour welfare fund 34,738 — Staff welfare expenses 13,044 Total expenses $ 633,979 $ 310,894 Staff costs includes salary paid to the various operations and administrative persons and director of the subsidiaries. The Group provides for gratuity for employees in India as per the Payment of Gratuity Act, 1972. Employees who are in continuous service for a period of 5 years are eligible for gratuity. The amount of gratuity payable on retirement/termination is the employees last drawn basic salary per month computed proportionately for 15 days salary multiplied for the number of years of service. For the funded plan the group makes contributions to recognised funds in India. The group does not fully fund the liability and maintains a target level of funding to be maintained over a period of time based on estimations of expected gratuity payments. Details of other operating expenses: For the For the (US$) (US$) Electricity charges 59,036 — Repair & Maintainence expenses 129,987 — Business promotion expenses 3,508 — Operating lease rentals 15,327 339 Regulatory expenses 69,929 — Conveyance & Traveling expenses 112,111 13,819 Security charges 5,150 — Commission charges 1,465,012 16,340 Credit Loss allowances (120,544 ) — CSR expenses — 112,287 Loss on disposal of a subsidary 192,776 225,098 Other operating expenses (refer note below) 334,973 105,520 Total other expenses $ 2,267,265 $ 473,403 We had retained Skyline Corporate Communications Group, LLC for our capital markets, financial and public relations advisory services. The Company could not make payments under the contract, as the client did not comply with the mandatory regulatory requirements. The client has approach for arbitration. On April 11, 2023, the arbitrator has awarded final damages in favor of Skyline of $130,000. Details of Finance and other income For the For the (US$) (US$) Interest on income tax refund $ 19,123.00 $ Total $ 19,123.00 $ — Details of Finance and other costs For the For the (US$) (US$) Interest on bank overdrafts, loans and other financial liabilities $ 328,449 $ 427,745 Interest on lease liabilities $ 21,845 $ Commission and other borrowings 122,000 66,000 Collection charges 125,930 Foreign exchange losses on borrowings — — Share warrant expenses 1,607,791 1,562,911 Other costs – interest on tax payables 4,389 593,740 2,210,404 2,650,396 For the For the (US$) (US$) Total borrowing costs $ 2,210,404 $ 2,650,396 Less: amounts included in the cost of qualifying assets $ — $ — 2,210,404 2,650,396 The Company has reclassified the share warrant expenses as finance costs in respect of bridge financing obtained during the year ending March 31, 2023 and March 31, 2022.

Income Tax

Income Tax	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Income Tax [Abstract]
INCOME TAX	NOTE 5 — INCOME TAX Income taxes consist of the following: For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (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 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.	NOTE 5 — INCOME TAX Income tax consist of the following for the year ended March 31, 2023: For the For the (US$) (US$) Current tax expenses $ 387,407.00 $ 1,117,861 Deferred tax (benefit)/expense 135,640.00 (537,915 ) Income tax expense $ 523,047.00 $ 579,946 Consolidated statement of comprehensive income For the For the (US$) (US$) Deferred tax related to item charged directly to equity: Net loss/(gain) on translations of foreign subsidiaries $ (72,663 ) $ (253,425 ) Total $ (72,663 ) $ (253,425 ) Deferred tax related to the translations of foreign operations consists of Lytus Technologies Private Limited and Sri Sai 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 of 25.17% for the years ended March 31, 2023 and 2022, respectively). 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. GHSI Prior to enactment of P.L. 115 -97 -US -97 -97 -source -US Alternate Minimum Tax AMT previously was imposed on corporations other than S corporations (see below) and small C corporations (generally those with three -year -out -taxable P.L. 115 -97 -year P.L. 116 -136 -19 -136 State Taxes: Corporate Income Tax rates vary from state to state and generally range from 1% to 12% (although some states impose no income tax). The most common taxable base is federal taxable income, which is modified by state provisions and generally is apportioned to a state on the basis of an apportionment formula consisting of one or more of the following: tangible assets and rental expense, sales and other receipts, and payroll. Many states are moving away from a three -factor -factor There are effectively no taxes in GHSI, as GHSI is running into tax losses in United States during the year ended March India (subsidiary 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 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. As of As of (US$) (US$) Accounting profit before tax $ (1,112,790 ) $ 176,911 Less: Net loss of the Lytus BVI (3,134,953 ) (1,421,362 ) Net Accounting profit 2,022,163 1,598,273 At Indian statutory income tax rate of 25.17% 508,979 402,286 Accelerated tax depreciation (139,328 ) 537,958 Others mainly timing differences 8,038 — Non-deductible expenses net — 177,708 Exchange differences 9,718 (91 ) Current income tax expense reported on consolidated statements of profit or loss and other comprehensive income $ 387,407 1,117,861 Reflected in the financial statement of financial position as follows: As of As of (US$) (US$) Opening balance $ 3,305,308 2,313,098 Acquired in business combination (Refer Note 23) 121,319 — Current income tax accrual 387,407 $ 1,117,861 Adjustment on account of modification (3,399,850 ) Exchange rate difference (15,010 ) (103,837 ) Taxes paid/adjustments — — Reversed on deconsolidation of a subsidiary — (21,814 ) Closing balance of current income taxes payables $ 399,174 $ 3,305,308 Deferred tax Deferred tax relates to the following temporary differences: As of As of (US$) (US$) Deferred tax assets Acquired in business combination $ — $ — Accelerated depreciation on tangible and intangible assets — — Temporary timing differences (22,878 ) 22,878 Foreign currency translations of foreign subsidiary 126,624 103,746 Exchange rate difference — — On change of rates from 22.88% to 25.17% — — Total deferred tax assets $ 103,746 $ 126,624 Deferred tax liabilities Accelerated depreciation on tangible and intangible assets $ 1,625,271 $ 1,599,108 Acquired in business combination 295,177 — Temporary differences 9,929 — On translations of foreign subsidiary operations 72,663 — Reversed in deconsolidation/Modification of contracts (1,533,644 ) — Exchange rate difference 8,963 (65,465 ) Total deferred tax liabilities $ 478,359 $ 1,533,643 Reconciliation of deferred tax (liabilities)/asset net: As of As of (US$) (US$) Opening balance $ (1,407,020 ) $ (1,689,279 ) Tax expense during the period recognised in profit & loss (135,640 ) 537,958 Exchange rate difference (37,613 ) 73,149 Tax expenses during the period recognised in other comprehensive income 72,663 (253,425 ) Temporary timing differences (9,929 ) — Reversed on deconsolidation of a subsidiary 1,510,767 (75,423 ) Acquired in business combination (295,177 ) — Total deferred tax (liabilities)/assets net $ (374,613 ) $ (1,407,020 )

Trade Receivables (Current)

Trade Receivables (Current)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Trade Receivables (Current) [Abstract]
TRADE RECEIVABLES (CURRENT)	NOTE 6 — TRADE RECEIVABLES (CURRENT) Trade receivables consist of the following: As of September 30, 2023 As of March 31, 2023 (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	NOTE 6 — TRADE RECEIVABLES Trade receivables consist of the following: As of As of (US$) (US$) Receivable from related parties 352,424 Receivable from others 1,537,132 — Less: allowance for doubtful debts (expected credit loss) (57,832 ) Total receivables $ 1,831,724 $ — The average credit period on sales of services is 30 days. No interest is charged on outstanding trade receivables. The Group always measures the loss allowance for trade receivables at an amount equal to lifetime ECL. The expected credit losses on trade receivables are estimated using a provision matrix by reference to past default experience of the debtor and an analysis of the debtor’s current financial position, adjusted for factors that are specific to the debtors, general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of conditions at the reporting date. The Group has recognised a loss allowance of 100% against all receivables over 365 days past due because historical experience has indicated that these receivables are generally not recoverable. There has been no change in the estimation techniques or significant assumptions made during the current reporting period. The Group writes off a trade receivable when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy proceedings, or when the trade receivables are over two years past due, whichever occurs earlier. None of the trade receivables that have been written off is subject to enforcement activities The following table details the risk profile of trade receivables based on The Group’s provision matrix. As The Group’s historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished between The Group’s different customer base. As at March 31, 2023 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount — — — — — — Expected loss rate 0.00 % 0.00 % 0.03 % 5.82 % 50.00 % Estimated total gross carrying amount at default 1,259,489 239,522 220,966 59,573 110,006 1,889,556 Lifetime ECL 0.01 0.10 73.16 3,641.53 54,116.20 57,831 As at March 31, 2022 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount 50,939,090 — — — — 50,939,090 Expected loss rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Estimated total gross carrying amount at default 50,939,090 Lifetime ECL — The following table shows the movement in lifetime ECL that has been recognised for trade receivables in accordance with the simplified approach set out in IFRS 9. Collectively Individually Balance as at 31 March 2023 1,889,554 57,831 Balance as at 31 March 2022 — —

Other Receivables

Other Receivables	12 Months Ended
	Mar. 31, 2023
Other Receivables [Abstract]
OTHER RECEIVABLES	NOTE 7 — OTHER RECEIVABLES Other receivables consist of the following: As of As of (US$) (US$) Net Receivable from Reachnet Cable Service Pvt. Ltd. $ — $ 43,168,720 GST and other taxes — 7,770,370 $ — $ 50,939,090 Refer to Note 23 and 23B for explanations on modification and acquisition of Sri Sai and its impact on the other receivable balance of erstwhile partner as on March

Other Current Assets

Other Current Assets	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Current Assets [Abstract]
OTHER CURRENT ASSETS	NOTE 9 — OTHER CURRENT ASSETS As of September 30, 2023 As of March 31, 2023 (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	NOTE 8 — OTHER CURRENT ASSETS Other current assets consist of the following: As of As of (US$) (US$) Balances with government authorities $ 507,696 $ 27,400 Advance to suppliers 295,601 — Advance to staff 2,972 — TDS Receivables 297,764 — Advance payment of interest on loans 194,445 30,000 Advance payment of commission on loans 140,000 22,002 Deferred IPO costs — 34,164 Other receivables – Balance with Director 214,458 214,458 Prepaid expenses — — $ 1,652,936 $ 328,024

Property and Equipment

Property and Equipment	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 10 — PROPERTY AND EQUIPMENT Property and equipment consist of the following: Description ROU- Building Plant and Furniture Vehicles Office Computer In (US$) 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	NOTE 9 — PROPERTY AND EQUIPMENT Property and equipment consist of the following: Description ROU- Building Plant and Furniture Vehicles Office Computer Total Gross carrying value As at March 31, 2021 — — 1,160,772 337 754 17,419 1,113 1,180,395 Derecognised on deconsolidation of subsidiary (1,160,772 ) (337 ) (754 ) (17,419 ) (1,113 ) (1,180,395 ) As at 31 March , 2022 — — — — — — — — Additions 461,420 2,326,888 11,802 24,396 796 26,856 2,852,158 Acquisition through business combination 25,111 32,006 7,349,465 17,600 4,199 7,428,381 As at 31 March , 2023 486,531 32,006 9,676,353 11,802 41,996 796 31,055 10,280,539 Accumulated depreciation and impairment loss As at March 31, 2021 — — 232,822 89 139 6,887 227 240,164 Derecognised on deconsolidation of subsidiary (232,822 ) (89 ) (139 ) (6,887 ) (227 ) (240,164 ) As at 31 March , 2022 — — — — — — — — 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 Net block as at 31 March, 2022 — — — — — — — — Net block as at 31 March, 2023 435,686 31,544 9,060,049 11,381 34,689 735 26,442 9,600,526 Vehicle of $41,996 as at March 31, 2023 is pledged as security for borrowings *

Intangible Assets and Goodwill

Intangible Assets and Goodwill	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 Description Customer Goodwill Commercial Softwares Total (In (US$)) Intangible 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.	NOTE 10A — INTANGIBLE ASSETS AND GOODWILL Intangible assets and Goodwill consist of the following: Description Customer Goodwill Commercial Softwares Total Intangible Gross carrying value As at March 31, 2021 59,216,654 390,927 377 59,607,958 — Additions — 166,587 Derecognised on ‘Disposals of a subsidary (317,752 ) (377 ) (318,129 ) Exchange differences 167 167 As at 31 March, 2022 59,216,654 73,008 — 59,289,662 166,587 Additions — 4,464 Derecognised on ‘Disposals of a subsidary (68,500 ) — (68,500 ) Write off (59,216,654 ) (59,216,654 ) 160,000 Exchange differences 60,886 60,886 Acquisation through business combination 793,324 339,277 216 1,132,817 As at 31 March, 2023 — 736,946 339,277 216 1,076,439 11,051 Accumulated amortisation As at March 31, 2021 12,135,640 — 114 12,135,754 — Charge for the year 11,894,518 — — 11,894,518 Derecognised on ‘Disposals of a subsidary (114 ) (114 ) As at 31 March, 2022 24,030,158 — — 24,030,158 — Charge for the year — — 16,157 54 16,211 Write off (24,030,158 ) (24,030,158 ) As at 31 March, 2023 — — 16,157 54 16,211 — Net block as at 31 March, 2022 35,186,496 73,008 — 35,259,504 166,587 Net block as at 31 March, 2023 — 736,946 323,120 162 1,060,228 11,051 Refer to Note 23 for acquisition of subsidiary and Note 24_______ for deconsolidation of a subsidiary.

Other Non-Current Financial Ass

Other Non-Current Financial Asset	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Non-Current Financial Asset [Abstract]
Other non-current financial asset	NOTE 7 — OTHER NON-CURRENT FINANCIAL ASSETS Other non -current As of September 30, 2023 As of March 31, 2023 (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	NOTE 10B — Other non-current financial asset Other non -current As of As of (US$) (US$) Deposit for award (Skyline) $ 205,000 Deposit for rent and devices $ 70,409 $ — $ 275,409 $ —

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Mar. 31, 2023
Other Non-Current Assets [Abstract]
Other Non-Current Assets	NOTE 10C — Other non-current assets Other non -current As of As of (US$) (US$) Capital advances for property, plant and equipment $ 8,714,907 —

Borrowings (Current)

Borrowings (Current)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Borrowings (Current) [Abstract]
BORROWINGS (CURRENT)	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.	NOTE 11A — BORROWINGS (CURRENT) Borrowings consist of the following: As of As of (US$) (US$) Secured Borrowings 7% Senior secured promissory note $ — 1,000,000 Vehicle loan from financial institution 10,946 Unsecured Borrowings 0% Senior Convertible Notes 3,333,333 Loan from directors $ 532,960 $ 36,851 Loan from a related party $ 1,304 $ 1,304 Loan from others 10,587 3,889,131 1,038,155 0% Senior unsecured convertible notes 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”). Refer to note 13A. 7% Senior secured promissory note The Secured Promissory Notes amount is $1,000,000 at a 7% original issue discount. The securities of the note are senior guaranteed by Global Health Sciences, Inc., a Delaware corporation, and secured by a security interest in the assets of Global Health Sciences, Inc. In addition, the Company’s performance of its obligations hereunder is secured by a pledge of the Company’s shares of the common stock of Global Health Sciences, Inc. but are not convertible into the Company’s stock. The senior secured note also contains certain default provisions and is subject to standard covenants such as restrictions on issuing new debt. In conjunction with the note, the Company issued a warrant exercisable into 0.5 million shares with a term of three -measured Loan from directors is interest free and is repayable on demand. Loans from financial institutions is towards purchased of vehicles which has been kept as security with them. The borrowings is repayable in 36 equal installments and rate of borrowigs is 8.5 % p.a.

Borrowings (Non-Current)

Borrowings (Non-Current)	12 Months Ended
	Mar. 31, 2023
Borrowings (Non-Current) [Abstract]
BORROWINGS (NON-CURRENT)	NOTE 11B — BORROWINGS (NON-CURRENT) Borrowings consist of the following: As of As of (US$) (US$) Secured Borrowings Vehicles Loans from Financial Institutions $ 10,185 —

Trade Payables

Trade Payables	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	NOTE 12 — TRADE PAYABLES Trade payables consist of the following: As of As of (US$) (US$) Trade payables due to related parties 2,716,238 Trade payables – Others $ 4,038,790 $ 571,773 Employee related payables 47,752 369,389 $ 6,802,780 $ 941,162

Other Financial Liabilities

Other Financial Liabilities	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	NOTE 13A — OTHER FINANCIAL LIABILITIES Other financial liabilities consist of the following: As of As of (US$) (US$) Lease liabilities $ 120,981 $ — Interest on tax payable — 845,792 Interest accrued on 7% senior secured promissory note — 337,745 Share warrants liability 1,585,025 75,322 Professional fees payable 9,054 251,381 $ 1,715,060 $ 1,510,240 Share Warrants Liability For the year ending March 31, 2023 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”). It is clarified that the Company has classified this transaction as proceeds from the issuance of equities under cashflows from financing activities. The Warrants are exercisable for five years to purchase an aggregate of up to 1,754,386 Common Shares at an exercise price of $0.957, subject to adjustment under certain circumstances described in the Warrants. In accordance with IFRS, a contract that will or may be settled other than by the exchange of a fixed amount of cash for a fixed number of the entity’s own equity fails to meet the definition of equity and must instead be classified as a liability and measured at fair value with changes in fair value recognized in the consolidated statements of profit or loss and other comprehensive income loss at each reporting date. The liabilities will ultimately be converted into the Company’s equity (common shares) when the warrants are exercised, or will be extinguished on the expiry of the outstanding warrants. The fair value of warrant liability was measured using a Black Scholes Model. The Warrants outstanding and fair value at each of the respective valuation dates are summarized below: Share Warrant Liability Warrants Fair Value Fair Value ($) ($) Fair value at initial measurement date Nov 9, 2022 1,754,386 0.62 1,607,791 (Gain) on remeasurement of warrant liability at fair value (22,766 ) Fair value as of March 31, 2023 1,754,386 0.53 1,585,025 During the year ended March 31, 2023 the Company recorded a gain on change in fair value of warrant liability of 22,766. The Warrant Liabilities are considered Level 3 liabilities on the fair value hierarchy as the determination of fair value includes various assumptions about of future activities and the Company’s stock price and historical volatility as inputs. The fair value of warrant liability was measured using a Black Schole Model. Significant inputs in to the model at the inceptions and reporting period measurement date are follows: BSM Assumptions As of As of Current Stock Price (1) 0.95 0.94 Strike Price (1) 0.95 0.94 Time to Maturity (1) 5 years 4.66 years Dividend Yield (2) — — Historical Volatility (3) 1.85 1.87 Risk Free interest Rate (4) 4.00 % 4.42 % ____________ (1) (2) (3) (4) For the year ending March 31, 2022 On July 1, 2021, the Company entered into a subscription agreement (the “Subscription Agreement”) with an institutional investor (the “Investor”), pursuant to which it sold to the Investor 100 units (each, a “Unit” and collectively, the “Units”) at a price of $8,800 per Unit, consists of (i) a six -month -year In accordance with IFRS, a contract that will or may be settled other than by the exchange of a fixed amount of cash for a fixed number of the entity’s own equity fails to meet the definition of equity and must instead be classified as a liability and measured at fair value with changes in fair value recognized in the consolidated statements of profit or loss and other comprehensive income loss at each reporting date. The liabilities will ultimately be converted into the Company’s equity (common shares) when the warrants are exercised, or will be extinguished on the expiry of the outstanding warrants. The fair value of warrant liability was measured using a Black Scholes Model. The Warrants outstanding and fair value at each of the respective valuation dates are summarized below: Share Warrant Liability Warrants Fair Value Fair Value ($) ($) Fair value at initial measurement date July 1, 2021 500,000 3.13 1,562,911 (Gain) on remeasurement of warrant liability at fair value (1,487,589 ) Fair value as of March 31, 2022 500,000 0.15 75,322 During the year ended March 31, 2022 the Company recorded a gain on change in fair value of warrant liability of 1,487,589. During the year ended March 31, 2021 there were no warrant liabilities or corresponding changes in valuation. The Warrant Liabilities are considered Level 3 liabilities on the fair value hierarchy as the determination of fair value includes various assumptions about of future activities and the Company’s stock price and historical volatility as inputs. The fair value of warrant liability was measured using a Black Schole Model. Significant inputs in to the model at the inceptions and reporting period measurement date are follows: BSM Assumptions As of As of Current Stock Price (1) 11 4.75 Strike Price (1) 10 10 Time to Maturity (1) 3 years 2.25 years Dividend Yield (2) — — Historical Volatility (3) 35.49 % 34.90 % Risk Free interest Rate (4) 0.47 % 2.45 % ____________ (1) (2) (3) (4) Lease In case of assets taken on lease The Group has elected not to recognise right to use assets and lease liabilities for short term leases that have lease term of 12 months or less and lease of low value asssets. The Group recognise the lease payments associated with these leases as an expenses on straight line basis over the lease term. The groupy has taken various residential, office and godown premises under operating lease agreements. These are generally cancellable and are renewable by mutual consent on mutually agreed terms. There are no sublease payments expected to be received under non -cancellable Lease payments for the year recognised in the Statement of Profit and Loss : 2023 $15,327 and in 2022 $339. Rights of use of assets — Office premises The Group recognised a right to use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismentale and remove the undelying asset or to restore the underlying asset or the site on which it is located, less any lease incentive received. The right to use asset is subsequently depreciated using the straight line method. The estimated useful lives of right of use assets are determined on the same basis as those of property plant and equipment. In addition, the right of use asset is perodically reduced by the impairment losses, if any, adjusted for certain remesurements of the lease liability. The lease liability is initially measured at the present value of the lease paymentsthat are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if the rate cannot be readily determined, the Group’s incremental borrowing rate. Generally Group uses incremental borrowing rate as the discount rate. The lease liability is measured at amortisd cost using the effective interest method. The Group present right of use asset that do not meet the definaition of investment property in ‘property, plan and equipment and lease liabilities in ‘loans and borrowings’ in the statement of financial position. For Rights of Use of Office premises movements and amortization refer note 9

Employee Benefits Obligations

Employee Benefits Obligations	12 Months Ended
	Mar. 31, 2023
Employee Benefits Obligations [Abstract]
EMPLOYEE BENEFITS OBLIGATIONS	NOTE 13B — EMPLOYEE BENEFITS OBLIGATIONS The Company provides for gratuity for employees in India as per the Payment of Gratuity Act, 1972. Employees who are in continuous service for a period of 5 years are eligible for gratuity. The amount of gratuity payable on retirement/termination is the employees last drawn basic salary per month computed proportionately for 15 days salary multiplied for the number of years of service. For the funded plan the group makes contributions to recognised funds in India. The group does not fully fund the liability and maintains a target level of funding to be maintained over a period of time based on estimations of expected gratuity payments. The amounts recognised in the Statement of Financial Position and the movements in the net defined benefit obligation over the year are as follows: (a) As at As at ( In USD) ( In USD) Funded Plans Net value of defined benefit obligations Current 212 — Non current 72,456 — (b) Particluars Defined benefit Fair value of As at April 1, 2022 (on acquisition of Sri Sai) 44,776 — Included in profit and loss Service cost 27,549 Past service credit Interest cost (income) 3,056 75,382 — Included in OCI Actuarial gain/(loss) — Remeasurements Benefits paid Gain and loss on settlement Exchange difference (2,715 ) Employer’s contribution Benefits payment As at March 31, 2023 72,666 — (c) Plan assets comprise the following. Particulars As at As at Debt instruments – unquoted Cash and cash equivalents — — Investment property — — Fixed assets — — Other assets — — — — (d) (i) Particulars As at As at Discount rate 7.50 % — Attrition rate 5.00 % — Future salary growth rate 10.00 % — (ii) Particulars As at As at Longetivity at age of 65 for current members aged above 45 Males 0.258 % – 2.406% — Females 0.258 % – 2.406% — Longetivity at age of 65 for current members aged above 45 or below Males 0.092 % – 0.168% — Females 0.092 % – 0.168% — (e) Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below. Particulars As at As at Discount rate (1% movement) 18,925 — Attrition rate (1% movement) 12,324 — Future salary growth rate (1% movement) (15,884 ) —

Other Current Liabilities

Other Current Liabilities	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	NOTE 14 — OTHER CURRENT LIABILITIES Other current liabilities consist of the following: As of As of (US$) (US$) GST and other tax liabilities $ 73,248 $ 7,790,790 CSR expenses liabilities — 206,619 Cheques receivables/payables (net) 1,437,245 — Capital creditors 799,501 896 Advances from customers 142,196 — $ 2,452,190 $ 7,998,305

Customer Acquisition Payable

Customer Acquisition Payable	12 Months Ended
	Mar. 31, 2023
Customer Acquisition Payable [Abstract]
CUSTOMER ACQUISITION PAYABLE	NOTE 15 — CUSTOMER ACQUISITION PAYABLE Customer Acquisition Payable consist of the following: As of As of (US$) (US$) Customer acquisition payable to Reachnet* $ — $ 58,293,330 Customer acquisition payable to Reachnet, current portion — (29,146,665 ) Customer acquisition payable to Reachnet, non-current portion $ — $ 29,146,665 * Under the earlier arrangement, the Company intended to settle 50% of the payment obligation of Reachnet under the contract on or before March 31, 2023 and the remaining 50% on or before March 31, 2024. Refer to Note 23 on Acquisition of Customers.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Mar. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 — COMMITMENTS AND CONTINGENCIES Commitments and contingencies consist of the following: As of As of (US$) (US$) Commitment for capital investment in Sri Sai $ 7,500,000 — Other capital commitment 1,411,022 — Financially support the investment in research organizations – GHSI $ — 730,000 8,911,022 730,000 Upon modification (refer Note 23 and Note 23B for detailed discussion), the Company has acquired 51% Sri Sai for a consideration of $10 million, out of which, $7.5 million would be payable in phases as capital investment in Sri Sai. The Board has deconsolidated GHSI from March 1, 2023. Accordingly, for the year ending March 31, 2023, the commitment to invest in GHSI is no longer payable for the Company. For the year ending March 31, 2022, in pursuant to the earlier share purchase agreement of GHSI dated October 30, 2021, the company had committed to invest an aggregate of USD 800,000; out of which, USD 70,000 was paid against 75% shareholding and the balance is payable as required by the research organization. This as of March 31, 2023 is no longer payable and under our commitment.

Equity

Equity	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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.	NOTE 17 — EQUITY Common shares: The total number of shares of common shares issued: As of As of (US$) (US$) Common shares – par value $ 0.01/0.10 each 37,576,449 34,154,062 Movements in Common Shares: Shares Amount (US$) Balance as of April 1, 2020 30,000 $ 3,000 Shares split from $ 0.10 to $ 0.01 300,000 300,000 Shares issued 33,854,062 338,541 Balance as of March 31, 2021 34,154,062 $ 341,541 Shares issued — — Balance as of March 31, 2022 34,154,062 $ 341,541 Issued during the year 3,000,895 30,008 Share warrants exercised 421,492 4,215 Balance as of March 31, 2023 37,576,449 375,764 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 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. 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”). It is clarified that the Company has classified this transaction as proceeds from the issuance of equities under cashflows from financing activities. For the year ended March Common Stock Common stock entitles the holder to participate in dividends and the proceeds on the winding up of the Company in proportion to the number of and amounts paid on the shares held. As of 31 March 2020, the Company had an authorized share capital of 50,000 shares of $0.10 par value per share and on March 17, 2020, the Board of Directors passed the resolution to change the originally authorized shares from 50,000 common shares to 30,000 common shares, of $0.10 par value each. On 15 May 2020, the Company passed a resolution to increase the authorized share capital to 230,000,000 shares of $0.01 par value per share. Equity consists of the following as of 31 March 2023: As of ($US) Common stock – par value $0.01, 34,154,062 shares issued and outstanding $ 375,766 Net income available to common shareholders (4,518,954 ) Securities Premium 12,474,944 Translation of foreign subsidiaries, net of tax (124,992 ) Employee benefits reclassification (714 ) Non-controlling interest 2,538,478 $ 10,368,762 Equity consists of the following as of 31 March 2022: As of ($US) Common stock – par value $0.01, 34,154,062 shares issued and outstanding $ 341,541 Net income available to common shareholders 12,148,403 Translation of foreign subsidiaries, net of tax (283,078 ) Non-controlling interest 1,908 $ 12,208,774 Capital risk management The Group’s capital management objectives are to ensure the Group’s ability to continue as a going concern as well as to provide an adequate return to shareholders by pricing products and services commensurately with the level of risk. The Group monitors capital based on the carrying amount of equity plus its subordinated loan, less cash and cash equivalents as presented on the face of the statement of financial position recognized in other comprehensive income. The Group manages its capital structure and adjusts it in the light of changes in economic conditions and the risk characteristics of the underlying assets. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders or issue new shares. The amounts managed as capital by the Group are summarized as follows: As of As of ($US) ($US) Current borrowings $ (3,889,131 ) $ (1,038,155 ) Cash and cash equivalents 311,810 8,758 Net debt $ 3,577,321 $ (1,029,397 ) Total equity $ 10,744,528 $ 12,208,774 Net debt to equity ratio 33.29 % 8.43 %

Earnings Per Share

Earnings Per Share	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	NOTE 18 — EARNINGS PER SHARE Earnings per share consist of the following for the year ended March 31, 2023 and March 31, 2022: March 31, March 31, ($US) ($US) (Loss)/Profit for the year available to common shareholders $ (1,635,837 ) $ (403,035 ) Weighted average number of common shares 36,808,689 34,154,062 Par value $ 0.01 $ 0.01 Earnings/(loss) per common share: Basic earnings/(loss) per common share $ (0.04 ) $ (0.01 ) Diluted earnings/(loss) per common share $ (0.04 ) $ (0.01 ) Basic earnings per share (EPS) are computed by dividing net loss applicable to common stock by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss applicable to common stock by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of share warrants, convertible debt instruments or other common stock equivalents. Potentially dilutive securities are excluded from the computation if their effect is anti -dilutive At March -dilutive

Financial Risk Management

Financial Risk Management	12 Months Ended
	Mar. 31, 2023
Financial Risk Management [Abstract]
FINANCIAL RISK MANAGEMENT	NOTE 19 — FINANCIAL RISK MANAGEMENT Risk management framework The Group’s activities expose it to market risk, liquidity risk and credit risk. The management has the overall responsibility for the establishment and oversight of the Group’s risk management framework. This note explains the sources of risk which the Group is exposed to and how the Group manages the risk and the related impact in the consolidated financial statements. Credit risk Credit risk is the risk that a counterparty fails to discharge its obligation to the Group. The Group’s exposure to credit risk is influenced mainly by cash and cash equivalents, trade receivables and financial assets. Credit risk management The Group assesses and manages credit risk based on internal credit rating system. Internal credit rating is performed for each class of financial instruments with different characteristics. The Group assigns the following credit ratings to each class of financial assets based on the assumptions, inputs, and factors specific to the class of financial assets. The Group provides for expected credit loss based on the following: Credit rating Basis of categorization Provision for expected credit loss Low credit risk Cash and cash equivalents, trade receivables, and other financial assets 12 Moderate credit risk Trade receivables and other financial assets Lifetime expected credit loss, or 12 High credit risk Trade receivables and other financial assets Lifetime expected credit loss, or fully provided for With respect of trade receivables, the Company recognizes a provision for lifetime expected credit losses. Based on business environment in which the Group operates, a default on a financial asset is considered when the counterparty fails to make payments within the agreed time period as per the contract. Loss rates reflecting defaults are based on actual credit loss experience and consideration of differences between current and historical economic conditions. Assets are written off when there is no reasonable expectation of recovery, such as a debtor declaring bankruptcy, or a litigation decision against the Group. The Group continues to engage with parties whose balances are written off and attempts to enforce repayment. Recoveries made are recognized in the consolidated statement of profit and loss and other comprehensive income. Credit rating Basis of As of As of Low credit risk Cash and cash equivalents $ 311,810.00 $ 8,758 Low credit risk Other financial assets $ 2,529,576.00 $ 330 Moderate credit risk Trade receivables $ 1,831,724 $ — Moderate credit risk Other receivables $ — $ 50,939,090 Cash & cash equivalents and bank deposits Credit risk related to cash and cash equivalents and bank deposits is managed by only accepting highly rated banks and diversifying bank deposits and accounts in different banks across the country. Trade receivables Credit risk related to trade receivables are mitigated by taking bank guarantees or letters of credit, from customers where credit risk is high. The Group closely monitors the creditworthiness of the debtors through internal systems that are configured to define credit limits of customers, thereby, limiting the credit risk to pre -calculated Other receivables This is aggregate receivable for the year ended March 31, 2022, pursuant to the Acquisition of Customers from the erstwhile partner. The Group closely monitors the creditworthiness of the debtors. Refer to Note 23 for further discussion on Acquisition of Customers. However, for the year ending March 31, 2023, there are no pending other receivable from the erstwhile partner, in pursuant to our modification agreement. Refer to note 23 for further details. Other financial assets measured at amortized cost Other financial assets measured at amortized cost includes loans and advances to related parties and employees, security deposits and others. Credit risk related to these other financial assets is managed by monitoring the recoverability of such amounts continuously. The other financial assets (current asset) relates to advances for network acquisition. Expected credit losses for financial assets other than trade receivables The Group provides for expected credit losses on loans and advances other than trade receivables by assessing individual financial instruments for expectation of any credit losses. Since the Group deals with only high -rated -based -category Asset class Estimated gross Expected Expected As of Cash and cash equivalents $ 311,810 0.00 % — $ 311,810 Other financial assets $ 2,529,576 0.00 % — $ 2,529,576 Asset class Estimated gross Expected Expected As of Cash and cash equivalents $ 8,758 0.00 % — $ 8,758 Other financial assets $ 330 0.00 % — $ 330 The Company did not have any written off amounts and did not have an allowance for loss during the period ended 31 March 2022. Expected credit loss for trade receivables under simplified approach The Group recognizes lifetime expected credit losses on trade and other receivables using a simplified approach, wherein the Group has defined percentage of provision by analyzing historical trend of default relevant to each category of customer based on the criteria defined above and such provision percentage determined have been considered to recognize lifetime expected credit losses on trade receivables (other than those where default criteria are met). As at March 31, 2023 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount — — — — — — Expected loss rate 0.00 % 0.00 % 0.03 % 5.82 % 50.00 % Estimated total gross carrying amount at default 1,259,489 239,522 220,966 59,573 110,006 1,889,556 Lifetime ECL 0.01 0.10 73.16 3,641.53 54,116.20 57,831 As at March 31, 2022 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount 50,939,090 — — — — 50,939,090 Expected loss rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Estimated total gross carrying amount at default — Lifetime ECL — Movement of allowance for trade receivables (USD) As at March 31, 2022 Acquired in business combination 190,549.00 Gain recognised/(reversed) during the year (120,544.00 ) Exchange gain 12,174.00 Amounts written off As at March 31, 2023 57,831.00 Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due. The Group manages its liquidity needs by carefully monitoring scheduled debt servicing payments for long -term -outflows -to-day -term -day -day Management monitors rolling forecasts of the liquidity position and cash and cash equivalents based on expected cash flows. The Group considers the liquidity of the market in which the entity operates. Contractual Maturities of financial liabilities The tables below analyze the Group’s financial liabilities based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows. As at March 31, 2023 Liability class Less than 1 – 2 years 2 – 3 years More than Total Borrowings $ 3,889,131 — — — $ 3,889,131 Trade payables 6,802,780 — — — 6,802,780 Other financial liabilities 1,715,060 — — — 1,715,060 Other current liabilities 2,452,190 2,452,190 Customer Acquisition Payable — — — — — Total $ 14,859,161 $ — $ — $ — $ 14,859,161 As at March 31, 2022 Liability class Less than 1 – 2 years 2 – 3 years More than Total Borrowings $ 1,038,155 — — — $ 1,038,155 Trade payables 941,162 — — — 941,162 Other financial liabilities 1,510,240 — — — 1,510,240 Other current liabilities 7,998,305 7,998,305 Customer Acquisition Payable 29,146,665 29,146,665 — — 58,293,330 Total $ 40,634,527 $ 29,146,665 $ — $ — $ 69,781,192 Interest rate risk The Group’s policy is to minimize interest rate cash flow risk exposures on long -term The Group’s policy is to minimize interest rate cash flow risk exposures on long -term

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Mar. 31, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 20 — FAIR VALUE MEASUREMENTS Financial assets and liabilities as at March 31, 2023 is as follows: The carrying amounts and fair values of financial instruments by class are as follows: As at March 31, 2023 Fair value Fair value (In USD) Financial Assets (i) Investments — (ii) Trade receivables 1,831,724 (iii) Others financial assets 2,529,576 Total 4,361,300 — — Financial Liabilities (i) Borrowings 3,899,316 (ii) Trade payables 6,802,780 (iii) Other financial liabilities 1,715,060 Total 8,517,840 — 3,899,316 Financial assets and liabilities as at March 31, 2022 is as follows: As at March 31, 2022 Fair value Fair value Amortised Financial Assets Trade receivable — Other receivables 50,939,090 Other financial assets 330 Total 50,939,420 — — Financial Liabilities (i) Borrowings 1,038,155 (ii) Trade payables 941,162 (iii) Other financial liabilities 1,510,240 Total 2,451,402 — — Fair value hierarchy Financial assets and financial liabilities measured at fair value on the balance sheet are categorized into the three levels of fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows: The different levels of fair value have been defined below: Level 1: Quoted prices for identical instruments in an active market; Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 inputs; and Level 3: Inputs which are not based on observable market data (unobservable inputs). Fair values are determined in whole or in part using a net asset value or valuation model based on assumptions that are neither supported by prices from observable current market transactions in the same instrument nor are they based on available market data. The share warrants liabilities which are included in other financial liabilities and disclosed at Note No. 13A are carried at fair value and are classified as Level 3 fair value measurements due to the use of significant inputs. There are no financial instruments for which Level 1 or Level 2 fair value measurements were applied. Fair value of instruments measured at amortized cost Financial liabilities Carrying Fair value Borrowings $ 3,899,316.00 $ 3,899,316.00 Fair value of instruments measured at amortized cost Financial liabilities Carrying Fair value Borrowings $ 1,038,155 $ 1,038,155 Management assessed that fair value of cash and cash equivalents, trade receivables, security deposits, loan to related parties, other financial assets, short term borrowings, trade payables and other current financial liabilities approximate their carrying amounts largely due to the short -term Long -term -rate The fair values of the Group’s fixed interest -bearing All the other long -term

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 21 — RELATED PARTY TRANSACTIONS Names of related parties and related party relationships: 30 Related party disclosures A. i) Parties where control exists Subsidiaries Lytus Technologies Pvt. Ltd — Wholly owned DDC CATV Network Pvt. Ltd (deconsolidated on April 1, 2021) Global Health Sciences, Inc (deconsolidated on March 1, 2023) Lytus Inc (acquired on January 1, 2023) Sri Sai Cable and Boradand Private Limited (acquired on April 1, 2022) B Dharmesh Pandya Chief Executive Officer & Director Shreyas Shah Chief Financial Officer & Director Jagjit Singh Kohli Director (resigned on January 19. 2023) Robert M. Damante Independent Director Gurdial Singh Khandpur Independent Director (Resigned on June 14, 2022) Rajeev Kheror Independent Director (appointed on July 27, 2022) Dr. Sanjeiiv Geeta Chaudhary Independent Director (Removed on July 19, 2023) Palle Srinivas Director (related to Sri Sai) Palle Sunitha Director (related to Sri Sai) Pawan Singhal CFO — Lytus India C Digicable Network (India) Limited Till June 19, 2019 Achalaa Comunication Networks Partner in the firm (related to Sri Sai) Ayyappa Digital Communications Partner in the firm (related to Sri Sai) Bhuvanagiri Digital Communications Partner in the firm (related to Sri Sai) Godavarikhani Digital Communications Partner in the firm (related to Sri Sai) Husnabad Digital Communications Partner in the firm (related to Sri Sai) Jammikunta Digital Communications Partner in the firm (related to Sri Sai) Marriguda Digital Communications Partner in the firm (related to Sri Sai) Sangareddy Digital Communications Partner in the firm (related to Sri Sai) Sircilla Digital Communications Partner in the firm (related to Sri Sai) Sri Sai Communications (KNR) Partner in the firm (related to Sri Sai) Sri Sai Digital Communications Partner in the firm (related to Sri Sai) SSC Kamareddy Communications Partner in the firm (related to Sri Sai) Thandpur Digital Communications Partner in the firm (related to Sri Sai) TS Communications Partner in the firm (related to Sri Sai) Vemulawada Digital Comunications Partner in the firm (related to Sri Sai) Gayathri Digital Communications Partner in the firm (related to Sri Sai) Sri Sai Communication & Internet Pvt Ltd Partner in the firm (related to Sri Sai) SSC Fiber Home Networks Pvt. Ltd Partner in the firm (related to Sri Sai) Achala Media Television Pvt Ltd Director (related to Sri Sai) Sri Sai Cable and Digital Networks Pvt Ltd Partner in the firm (related to Sri Sai) Kings Broadband Pvt Ltd Director (related to Sri Sai) Inygo Digital Networks Private Limited Director (related to Sri Sai) D Palle Vikas Relative of KMP (related to Sri Sai) Palle Vivek Relative of KMP (related to Sri Sai) Nimish Pandya Relative of KMP (brother of Mr. Dharmesh Pandya) B. Transactions with Subsidiaries and Key Management Personnel: S. No. Subsidiaries KMP Significant influence Relatives of KMP Particulars March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 1 Transactions made during the year 2 Subscription income 107,322.00 — 3 Installation charges 125,071.00 — 4 Loan taken 3,853,017 * — 311.00 292,904.00 5 Loan write bck 10.00 6 Loan Repayment (19,000.00 ) (304,500.00 ) 7 Commisiio expenses 696,746.00 8 Bawith charges 25,245.00 9 Purchase of materails 5,111.00 12 Remuneration** 95,644.00 186,352 20,507.00 — 13 Rent paid/provided — 6,703.00 16 Interest on loans 218.00 Issue of Shares 2,501,000 * Investment in CCD of Subsidary 3,853,017 * 17 Investments in shares of subsidaries 2,501,000 * — 18 Reimursement of expenss 31,155.00 — 19 Loans and Advances given 3,853,017 * — 97,355.00 — 1 Trade receivable 352,424.00 2 Trade payable 3,555.00 115,072 2,712,683.00 3 Borrowings 3,853,017 * 544,851.00 38,155.00 — 4 Outstanding loan receivable 3,853,017 * 35,598.00 — 95,443.00 7 Other current assets 214,458.00 214,458.00 1,083,034.00 — 9 IPO amount with Lytus Inc Receivable 118,728 IPO amount of Lytus BVI Payable 118,728 Transactions in consolidated financials eliminated as inter company transactions Compensation and benefits to Key Management Personnel would commence upon confirmation by independent compensation committee. The compensation committee is expected to be held in November 30, 2023. **

Segment Information

Segment Information	12 Months Ended
	Mar. 31, 2023
Segment Information [Abstract]
SEGMENT INFORMATION	NOTE 22 — SEGMENT INFORMATION The Group’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer who reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Group. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. Based on the management approach as defined in IFRS The Group has only two reportable segments: a. b. A. Information about Primary Segments (In USD) Particulars Cable business Telemedicine Services Total For the For the For the For the For the For the Revenue Extrenal revenue 19,008,184 — — 50,630 19,008,184 50,630 Other income 385,145 14,392,091 — 159,712 385,145 14,552,533 Intersegment revenue Total 19,393,329 14,392,091 — 210,342 19,393,329 14,603,163 Segment result 3,615,219 3,754,916 — (51,868 ) 3,615,219 3,703,048 Unallocated corporate expenses — — — — (2,964,942 ) (3,122,485 ) Less: Interest and finance charges (1,612,180 ) (2,156,651 ) — — (1,612,180 ) (2,156,651 ) Less: Loss on deconsolidation of subsidary — — — — (192,776 ) — Add : Interest income 19,123 — — — 19,123 — Add: Unallocated exceptional items gain/(loss) — — — — — — Add: Unallocated other income — — — — 22,766 1,753,589 Profit from continuing operations 2,022,162 1,598,265 — (51,868 ) (1,112,790 ) 176,911 Profit from discontinuing operations — — — — — — Profit for the year 2,022,162 1,598,265 — (51,868 ) (1,112,790 ) 176,911 Cable business Telemedicine services Total Other Information For the For the For the For the For the For the Segment assets 13,283,246 86,291,186 236,109 236,109 13,519,355 86,527,295 Unallocated corporate assets — — — — 13,427,986 301,622 Total assets 13,283,246 86,291,186 236,109 236,109 26,947,341 86,828,917 Segment liabilities 10,643,047 72,523,353 — — 10,643,047 72,523,353 Unallocated corporate liabilities — — — 5,465,357 2,096,790 Total liabilities 10,643,047 72,523,353 — — 16,108,404 74,620,143 Cable business Telemedicine Services Total For the For the For the For the For the For the Capital expenditure on: Tangible assets 11,074,810 — — — 11,074,810 — Intangible assets 1,087,490 59,227,749 — 228,500 1,087,490 59,456,249 Depreciation expense* 680,013 — — — 680,013 — Amortisation expense* 16,211 11,894,518 — — 16,211 11,894,518 ____________ * B. Additional information by geographies a) Revenue as per Geographical Markets: Domestic Overseas Segment For the For the For the For the Cable business 19,393,329 14,392,091 — — Telemedicine Services — 210,342 — — Total 19,393,329 14,602,433 — — b) Long Lived Assets (non-current assets) as per geographical markets: Domestic Overseas Segment For the For the For the For the Cable business 20,456,032 35,197,591 — — Telemedicine Services — 228,500 — — Unallocated — — — — Total 20,456,032 35,426,091 — — c) Revenue as per Customers (more than 10% of revenue): Domestic Overseas Segment For the For the For the For the Cable business — 14,392,091 — — Telemedicine Services — — — — Total — 14,392,091 — —

Modification of Earlier Arrange

Modification of Earlier Arrangement and Acquisition of Sri Sai	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 relevant facts and the agreements are provided as under: • • • • • 3 • • • 3 • • • • 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 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	NOTE 23 — 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 A modification in contract is regarded as a revision to the existing contract: • • The relevant facts and the agreements are provided as under: • • • • • 3 • • 3 • • • • • 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 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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 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 6,14,027 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.	NOTE 23B — ACQUISITION OF SRI SAI CABLE AND BROADBAND PRIVATE LIMITED The Group has acquired 51% of Sri Sai (Refer Note 23A), 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 23). 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. It is clarified that the identifiable assets acquired and the liabilities assumed at their acquisition date of April USD USD Amount settled in cash 2,500,000 Proportionate value of non-controlling interest in Sri Sai 1,768,961 Total 4,268,961 Net identifiable assets and liabilities Property plant and equipment 7,429,350 Intangible assets 339,539 Capital work in progress 837,605 Non-current loans and advances 555,777 Trade receivables 2,260,797 Cash and cash equivalents 432,195 Other current assets 1,283,882 Deferred tax liabilities (295,216 ) Borrowings (11,788 ) Other liabilities (65,115 ) Trade and other payables (9,156,901 ) Net identifiable assets and liabilities 3,610,124 Goodwill 658,837 Non-controlling interest in Sri Sai The non -controlling 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 73,945 Balance at 31 March 2023 $ 732,782 Sri Sai has contributed to the Group’s revenues by $ 19,008,182 and profit by 1,908,260, since acquisition. The Company has also agreed to infuse capital investment of $7.5 mn, 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 of Subsidiary

Deconsolidation of Subsidiary	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Deconsolidation of Subsidiary [Abstract]
DECONSOLIDATION OF SUBSIDIARY	NOTE 21 — DECONSOLIDATION OF SUBSIDIARY (a) 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) The consolidated financial statements have been prepared based on the books and records maintained by the Group. However, due to non -alignment -transfer 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.	NOTE 24 — DECONSOLIDATION OF SUBSIDIARY GHSI The consolidated financial statements have been prepared based on the books and records maintained by the Group. However, due to non -alignment -transfer 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. DDC CATV Network Private Limited The consolidated financial statements have been prepared based on the books and records maintained by the Group. However, due to non -cooperation 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 DDC share capital at disposal 1,328 Add : Retained earnings at disposal date (165,453 ) Total of Net assets at disposal (164,125 ) Group Share – 51% (83,704 ) Less Goodwill at acquisition date 308,802 Total loss on deconsolidation date (225,098 ) Due to the non -cooperation 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, 2022. As such, the results of the Deconsolidated Subsidiary for the year ended March 31, 2022, and the assets and liabilities of the Deconsolidated Subsidiary as of March 31, 2022, have not been included into the consolidated financial statements of the Group since April 1, 2021. Considering above the liability of $ 265,410 payable to the owners of DDC CATV is no longer required to be settled. Therefore, the Company has reversed this liability to other income in the consolidated statements of profit & loss account. The consolidated financial statements of the Company as of and for the year ended March 31, 2021 and March 31, 2020, includes the financial statements of DDC CATV. The financial statement line items as included have been disclosed below. Financial Statement Line Items March 31, March 31, (US$) (US$) Total revenue 1,568,078 — Total expenses 1,644,560 — Loss before tax (76,482 ) — Tax expenses 2,560 — Loss after tax 79,042 — Other comprehensive loss, net of tax 25,364 — Total assets 1,575,722 1,820,080 Total liabilities 1,765,211 1,905,163 Total equity (189,489 ) (85,083 )

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Subsequent Events [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 On November 24, 2023, the Company has additionally issued stock registered on Form S -8 Name Nos. of Dharmesh Pandya, Global CEO and Lytus Trust (creating a bank of shares for potential partners, key employees, etc.) 40,000,000	NOTE 25 — 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 September 27, 2022, 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 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”). Out of the above Common Shares Conversion, the following Principle has been converted to common shares as under: Date of conversion Principle amount No. of Common June 23, 2023 22,445 50,000 July 20, 2023 383,300 1,000,000 July 20, 2023 383,300 1,000,000 July 28, 2023 181,050 500,000 On July 19, 2023, the Board of Directors (the “ Board Company Secured Business Loan: On July 14, 2023, the Company has obtained secured loan of $350,000, by pledging shares held by Dharmesh Pandya of 1,500,000, with Vstock Transfer LLC as Escrow Agent on August 7, 2023. The total repayment amount is $472,500 (including interest expense of $122,500). The repayment term is $19,687.50 weekly (average monthly payment of $78,750). On July 24, 2023, the Board unanimously resolved to issue common shares to independent directors and to provide for a pool of 30,000,000 shares for key employees and acquisition partners.

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 September 30, 2023 As of March 31, 2023 (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

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 -Restated impact 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 For the For the Impact of Modification Acquisition of 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 (1.55 ) (0.05 ) Consolidated statement of condensed interim financial position as at 30 September, 2022 — Restated As at As at Modification Accusation of Total (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 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 ) As at As at Modification Accusation of Total (In USD) (In USD) 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 )

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 -market 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 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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
Nature of Operations		Nature of Operations 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 3 The Company’s registered office is at 116 Main Street, P.O. Box 3342, Road Town, Tortola British Virgin Islands. The consolidated 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 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.
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 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 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 preparation The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the IFRS Interpretations Committee (IFRS IC) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the International Accounting Standards Board (IASB). The accounting policies used for the preparation of these consolidated financial statements are based upon the application of IFRS 1.D17, which results in assets and liabilities being measured at the same carrying amount as in the standalone financial statements of subsidiaries for the year ended March 31, 2023 and for the year ended March 31, 2022 after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary. 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. ​ 3 “The Company has deconsolidated two companies — DDC CATV during the period ending March 31, 2022 and GHSI during the period ending March 31, 2023. Refer to note 24.
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, 2023 As of March 31, 2023 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 -group Non -controlling -controlling -controlling	Basis of Consolidation The subsidiaries considered in the preparation of these consolidated financial statements are: Name of Subsidiary % Shareholding and Voting Power Country of As of As of Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. United States 100 % — DDC CATV Network Private Limited (Deconsolidated on April 1, 2021) (refer note 24) India — — Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (Refer to Note 24) United States — 75 % These consolidated 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 -group Non -controlling -controlling -controlling
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 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 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.	Going Concern: Negative working capital and Cash Flow We have a negative working capital of $8,932,501 as of March -current 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 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 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. • • -current • • • * ** 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 IAS 1 — Classification of Liabilities In January 2020, IASB issued the final amendments in Classification of Liabilities as Current or Non -Current -current 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.	Critical accounting estimates The preparation of the consolidated 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 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. • • • • IAS 1 — Classification of Liabilities The IASB has issued ‘Classification of Liabilities as Current or Non -current IAS 1 — Disclosure of Accounting Policies In February 2021, IASB issued ‘Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)’ which is intended to help entities in deciding which accounting policies to disclose in their financial statements. The amendments to IAS 1 require entities to disclose their material accounting policies rather than their significant accounting policies. The amendments to IFRS Practice Statement 2 provide guidance on how to apply the concept of materiality to accounting policy disclosures. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 8 — Definition of Accounting Estimates In February 2021, IASB issued ‘Definition of Accounting Estimates (Amendments to IAS 8)’ to help entities to distinguish between accounting policies and accounting estimates. The definition of a change in accounting estimates has been replaced with a definition of accounting estimates. Under the new definition, accounting estimates are “monetary amounts in financial statements that are subject to measurement uncertainty”. Entities develop accounting estimates if accounting policies require items in financial statements to be measured in a way that involves measurement uncertainty. The Group does not expect this amendment to have any significant impact in its financial statements. IAS 12 — Income Taxes In May 2021, IASB issued ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), which clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments narrowed the scope of the recognition exemption in paragraphs 15 and 24 of IAS 12 (recognition exemption) so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. The Group does not expect this amendment to have any significant impact in its financial statements. The IASB has issued the amendments to IFRS 10 and IAS 28 deal with situations where there is a sale or contribution of assets between an investor and its associate or joint venture. The effective date of the amendments has yet to be set by the Board. The Group does not expect the amendment to have any impact on its consolidated financial statements. Amendments to IAS 16 for the proceeds before intended use. The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced before that asset is available for use. The amendments are effective for annual periods beginning on or after 1 January 2022. The Group does not expect the amendment to have any impact on its consolidated financial statements. Amendments to IAS 37 for cost of fulfilling a contract. The amendments specify that the cost of fulfilling a contract comprises the costs that relate directly to the contract. The amendments are effective for annual periods beginning on or after 1 January 2022. The Group does not expect the amendment to have any impact on its consolidated financial statements.
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 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.	Current and non-current classification Assets and liabilities are presented in the statement of financial position based on current and non -current 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.	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 derecognised. Amounts previously recognised 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 recognised 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.	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 -monetary -monetary	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 -monetary -monetary The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (i) (ii) (iii) Goodwill and fair value adjustments arising on the acquisition of foreign operations are treated as assets and liabilities of the foreign subsidiaries and translated at the closing rates at the reporting date.
Financial Instruments	Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: • • 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 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 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	Financial Instruments Financial Assets Classification The Group classifies its financial assets in the following measurement categories: • • 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 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: FVOCI: FVPL: 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 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
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	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
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: • • 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 -O	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: • • 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 March 31, 2023 and March 31, 2022, 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 period ended March 31, 2023 and for the year ended March 31, 2022. Under section 115 -O -O
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short -term	Cash and cash equivalents Cash and cash equivalents comprise cash on hand and demand deposits and other short -term
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.	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.	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 equipments 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 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	Fair value measurement When an asset or liability, financial or non -financial 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
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.	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.	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 -life 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 -date 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 a. b. 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: • • • • • • 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	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 -life 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. Goodwill on acquisitions of subsidiaries represents the excess of (i) the sum of the consideration transferred, the amount of any non -controlling -date 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 a.it is probable that the future economic benefits that are attributable to the asset will flow to the entity; and b. 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 programmes. Such computer software programmes 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 programmes by the Group are capitalised as intangible assets when the following criteria are met: • • • • • • Direct costs include salaries and benefits for employees on engineering and technical teams who are responsible for building new computer software programmes. Expenditure that enhances or extends the performance of computer software programmes 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 programmes are recognised 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 amortisation and accumulated impairment losses. These costs are amortised to the consolidated statements of profit or loss and other comprehensive income using a straight -line
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 1. 2. 3. 4. 5. 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.	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 1. 2. 3. 4. 5. 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. Telemedicine revenues Telemedicine revenue is derived from monthly invoiced services fees that are recognized as services that are rendered and earned under agreements with clients. Clients are business entities, such as physicians offices, medical care groups, hospitals and other healthcare institutions that have contracted with us to offer telemedicine services to their covered lives. Clients are our customers and the patients of these clients who are enrolled in the telemedicine services programs are referred to as members. We provide services to assist care providers to improve member health results and reduce healthcare costs by providing an overall health management solution through the integration of our devices, supplies, access to our web -based For the most part services costs to the client are primarily fees for services rendered to each member on a per month basis for each eligible and active member based upon accessibility and usage of services by each client and member. 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 renewable on an annual basis and can be terminated based upon terms specified in the agreements. 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.	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.	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	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
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.	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 March 31, 2023 and March 31, 2022, the Company had deferred offering costs of $0 and $34,164, 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.	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.	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.	Earnings per share Basic earnings per share Basic earnings per share is calculated by dividing the profit attributable to the controlling interest, 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.	Trade and other receivable Assessment as to whether the trade receivables: When measuring Expected Credit Loss (ECL) of receivables 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.	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	Reclassification: Previous year figures have been regrouped and reclassified to conform with the current year classification.
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 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.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting and Reporting Policies (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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, 2023 As of March 31, 2023 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 %	The subsidiaries considered in the preparation of these consolidated financial statements are: Name of Subsidiary % Shareholding and Voting Power Country of As of As of Lytus Technologies Private Limited India 100 % 100 % Sri Sai Cable and Broadband Private Limited India 51 % — Lytus Technologies Inc. United States 100 % — DDC CATV Network Private Limited (Deconsolidated on April 1, 2021) (refer note 24) India — — Global Health Sciences, Inc. (Deconsolidated on March 1, 2023) (Refer to Note 24) 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	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 equipments 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 -life Customers acquisition 5 Years Trademark/Copy rights 5 Years Computer Software 5 Years Commercial Rights 5 – 10 years	The useful lives of intangible assets are assessed as either finite or indefinite. Finite -life -life 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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	Revenue from contract with customers consist of the following for the year ended March 31, 2023 and for the year ended March 31, 2022: Disaggregated revenue information For the For the (US$) (US$) Types of services: Subscription Income $ 13,930,887 $ — Carriage/Placement fees 3,406,204 — Advertisement Income 1,413,553 — Telemedicine service charges — 50,630 Activation Installation Fees 257,540 — Total Revenue from customers $ 19,008,184 $ 50,630 Timing of revenue recognition Product transferred at point in time — — Services transferred over time $ 19,008,184 $ 50,630 Total $ 19,008,184 $ 50,630
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 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (US$) (US$) Receivables, which are included in ‘trade receivables $ 3,344,995 $ 2,549,041 Receivables, acquired in a business combination — —	The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.: As of As of (US$) (US$) Receivables, which are included in ‘trade receivables $ 1,831,724 $ —

Other Income (Tables)

Other Income (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Income [Abstract]
Schedule of Other Income	Other income For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 Fair value gain on warrant liability 2,106 — Sundry Balances written back 50,113 360,842 52,219 360,842	Other income For the For the Income from revenue entitlement rights* — 14,392,091 Fair value gain on warrant liability 22,766 1,487,589 Miscellaneous Income 1,501 — Sundry Balances written back 360,878 425,853 385,145 16,305,533

Expenses (Tables)

Expenses (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Expenses [Abstract]
Schedule of Expenses	Expenses consist of the following: For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (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	Expenses consist of the following for the year ended March 31, 2023 and March 31, 2022: For the For the (US$) (US$) Cost of revenue $ 13,884,291 $ 17,722 Amortization of intangible assets 16,211 11,894,518 Depreciation 680,013 — Legal and professional expenses 833,079 832,319 Staffing expense 633,979 310,894 Other operating expenses 2,267,265 473,402 Total expenses $ 18,314,838 $ 13,528,855
Schedule of Cost of Revenue Consists		For the For the (In USD) (In USD) Cost of revenue consists of : Cost of materials consumed — 17,722 Broadcaster/Subscription Fees 12,715,217 Lease Line/Bandwidth charges 1,091,700 Cable Hardware & Networking Exp. 28,129 Ham Charges 3,156 Activation installation costs 37,217 — Programming expenses 8,872 — 13,884,291 17,722
Schedule of Recorded Costs of Material Consumed		During the year ending March 31, 2022, the Company has recorded costs of material consumed of $17,722 relating to earlier arrangement with the erstwhile partner. For the For the (US$) (US$) Legal and professional expenses consist of: Audit fees $ 144,747 $ 331,633 Legal and professional fees 688,332 493,219 Others — 7,467 Total expenses $ 833,079 $ 832,319
Schedule of Staffing Expenses Consists		Staffing expenses consists of: Salaries, wages and bonus $ 555,591 $ 310,894 Director remuneration — — Contribution to a gratuity fund 30,606 EPF, ESIC and Labour welfare fund 34,738 — Staff welfare expenses 13,044 Total expenses $ 633,979 $ 310,894
Schedule of Other Operating Expenses		Details of other operating expenses: For the For the (US$) (US$) Electricity charges 59,036 — Repair & Maintainence expenses 129,987 — Business promotion expenses 3,508 — Operating lease rentals 15,327 339 Regulatory expenses 69,929 — Conveyance & Traveling expenses 112,111 13,819 Security charges 5,150 — Commission charges 1,465,012 16,340 Credit Loss allowances (120,544 ) — CSR expenses — 112,287 Loss on disposal of a subsidary 192,776 225,098 Other operating expenses (refer note below) 334,973 105,520 Total other expenses $ 2,267,265 $ 473,403
Schedule of Finance and Other Income		Details of Finance and other income For the For the (US$) (US$) Interest on income tax refund $ 19,123.00 $ Total $ 19,123.00 $ —
Schedule of Finance and Other Costs		Details of Finance and other costs For the For the (US$) (US$) Interest on bank overdrafts, loans and other financial liabilities $ 328,449 $ 427,745 Interest on lease liabilities $ 21,845 $ Commission and other borrowings 122,000 66,000 Collection charges 125,930 Foreign exchange losses on borrowings — — Share warrant expenses 1,607,791 1,562,911 Other costs – interest on tax payables 4,389 593,740 2,210,404 2,650,396
Schedule of Borrowing Costs		For the For the (US$) (US$) Total borrowing costs $ 2,210,404 $ 2,650,396 Less: amounts included in the cost of qualifying assets $ — $ — 2,210,404 2,650,396

Income Tax (Tables)

Income Tax (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Income Tax [abstract]
Schedule of Income Tax	Income taxes consist of the following: For the 6 months period ended September 30, 2023 For the 6 months period ended September 30, 2022 (US$) (US$) Current tax expenses $ — $ 178,287 Deferred tax expense (31,380 ) 78,663 Income tax expense $ (31,380 ) $ 256,950	Income tax consist of the following for the year ended March 31, 2023: For the For the (US$) (US$) Current tax expenses $ 387,407.00 $ 1,117,861 Deferred tax (benefit)/expense 135,640.00 (537,915 ) Income tax expense $ 523,047.00 $ 579,946
Schedule of Consolidated Statement of Comprehensive Income		Consolidated statement of comprehensive income For the For the (US$) (US$) Deferred tax related to item charged directly to equity: Net loss/(gain) on translations of foreign subsidiaries $ (72,663 ) $ (253,425 ) Total $ (72,663 ) $ (253,425 )
Schedule of Other Comprehensive Income or Equity		The tax associated with such an item is also recognized in other comprehensive income or equity respectively. As of As of (US$) (US$) Accounting profit before tax $ (1,112,790 ) $ 176,911 Less: Net loss of the Lytus BVI (3,134,953 ) (1,421,362 ) Net Accounting profit 2,022,163 1,598,273 At Indian statutory income tax rate of 25.17% 508,979 402,286 Accelerated tax depreciation (139,328 ) 537,958 Others mainly timing differences 8,038 — Non-deductible expenses net — 177,708 Exchange differences 9,718 (91 ) Current income tax expense reported on consolidated statements of profit or loss and other comprehensive income $ 387,407 1,117,861
Schedule of Financial Statement		Reflected in the financial statement of financial position as follows: As of As of (US$) (US$) Opening balance $ 3,305,308 2,313,098 Acquired in business combination (Refer Note 23) 121,319 — Current income tax accrual 387,407 $ 1,117,861 Adjustment on account of modification (3,399,850 ) Exchange rate difference (15,010 ) (103,837 ) Taxes paid/adjustments — — Reversed on deconsolidation of a subsidiary — (21,814 ) Closing balance of current income taxes payables $ 399,174 $ 3,305,308
Schedule of Deferred Tax		Deferred tax relates to the following temporary differences: As of As of (US$) (US$) Deferred tax assets Acquired in business combination $ — $ — Accelerated depreciation on tangible and intangible assets — — Temporary timing differences (22,878 ) 22,878 Foreign currency translations of foreign subsidiary 126,624 103,746 Exchange rate difference — — On change of rates from 22.88% to 25.17% — — Total deferred tax assets $ 103,746 $ 126,624 Deferred tax liabilities Accelerated depreciation on tangible and intangible assets $ 1,625,271 $ 1,599,108 Acquired in business combination 295,177 — Temporary differences 9,929 — On translations of foreign subsidiary operations 72,663 — Reversed in deconsolidation/Modification of contracts (1,533,644 ) — Exchange rate difference 8,963 (65,465 ) Total deferred tax liabilities $ 478,359 $ 1,533,643
Schedule of Reconciliation of Deferred Tax (Liabilities)/Asset Net		Reconciliation of deferred tax (liabilities)/asset net: As of As of (US$) (US$) Opening balance $ (1,407,020 ) $ (1,689,279 ) Tax expense during the period recognised in profit & loss (135,640 ) 537,958 Exchange rate difference (37,613 ) 73,149 Tax expenses during the period recognised in other comprehensive income 72,663 (253,425 ) Temporary timing differences (9,929 ) — Reversed on deconsolidation of a subsidiary 1,510,767 (75,423 ) Acquired in business combination (295,177 ) — Total deferred tax (liabilities)/assets net $ (374,613 ) $ (1,407,020 )

Trade Receivables (Current) (Ta

Trade Receivables (Current) (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Trade Receivables (Current) [Abstract]
Schedule of Trade Receivables	Trade receivables consist of the following: As of September 30, 2023 As of March 31, 2023 (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	Trade receivables consist of the following: As of As of (US$) (US$) Receivable from related parties 352,424 Receivable from others 1,537,132 — Less: allowance for doubtful debts (expected credit loss) (57,832 ) Total receivables $ 1,831,724 $ —
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix		The following table details the risk profile of trade receivables based on The Group’s provision matrix Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount — — — — — — Expected loss rate 0.00 % 0.00 % 0.03 % 5.82 % 50.00 % Estimated total gross carrying amount at default 1,259,489 239,522 220,966 59,573 110,006 1,889,556 Lifetime ECL 0.01 0.10 73.16 3,641.53 54,116.20 57,831 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount 50,939,090 — — — — 50,939,090 Expected loss rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Estimated total gross carrying amount at default 50,939,090 Lifetime ECL —
Schedule of Movement in Lifetime ECL that has Been Recognised for Trade Receivables in Accordance		The following table shows the movement in lifetime ECL that has been recognised for trade receivables in accordance with the simplified approach set out in IFRS 9 Collectively Individually Balance as at 31 March 2023 1,889,554 57,831 Balance as at 31 March 2022 — —

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Mar. 31, 2023
Other Receivables [Abstract]
Schedule of Other Receivables	Other receivables consist of the following: As of As of (US$) (US$) Net Receivable from Reachnet Cable Service Pvt. Ltd. $ — $ 43,168,720 GST and other taxes — 7,770,370 $ — $ 50,939,090

Other Current Assets (Tables)

Other Current Assets (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Current Assets [Abstract]
Schedule of Other Current Assets		Other current assets consist of the following: As of As of (US$) (US$) Balances with government authorities $ 507,696 $ 27,400 Advance to suppliers 295,601 — Advance to staff 2,972 — TDS Receivables 297,764 — Advance payment of interest on loans 194,445 30,000 Advance payment of commission on loans 140,000 22,002 Deferred IPO costs — 34,164 Other receivables – Balance with Director 214,458 214,458 Prepaid expenses — — $ 1,652,936 $ 328,024
Schedule of Other Current Assets	As of September 30, 2023 As of March 31, 2023 (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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment Consist	Property and equipment consist of the following: Description ROU- Building Plant and Furniture Vehicles Office Computer In (US$) 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	Property and equipment consist of the following: Description ROU- Building Plant and Furniture Vehicles Office Computer Total Gross carrying value As at March 31, 2021 — — 1,160,772 337 754 17,419 1,113 1,180,395 Derecognised on deconsolidation of subsidiary (1,160,772 ) (337 ) (754 ) (17,419 ) (1,113 ) (1,180,395 ) As at 31 March , 2022 — — — — — — — — Additions 461,420 2,326,888 11,802 24,396 796 26,856 2,852,158 Acquisition through business combination 25,111 32,006 7,349,465 17,600 4,199 7,428,381 As at 31 March , 2023 486,531 32,006 9,676,353 11,802 41,996 796 31,055 10,280,539 Accumulated depreciation and impairment loss As at March 31, 2021 — — 232,822 89 139 6,887 227 240,164 Derecognised on deconsolidation of subsidiary (232,822 ) (89 ) (139 ) (6,887 ) (227 ) (240,164 ) As at 31 March , 2022 — — — — — — — — 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 Net block as at 31 March, 2022 — — — — — — — — Net block as at 31 March, 2023 435,686 31,544 9,060,049 11,381 34,689 735 26,442 9,600,526 *

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Intangible Assets and Goodwill [Abstract]
Schedule of Intangible Assets and Goodwill	Intangible assets and Goodwill consist of the following: Description Customer Goodwill Commercial Softwares Total (In (US$)) Intangible 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 —	Intangible assets and Goodwill consist of the following: Description Customer Goodwill Commercial Softwares Total Intangible Gross carrying value As at March 31, 2021 59,216,654 390,927 377 59,607,958 — Additions — 166,587 Derecognised on ‘Disposals of a subsidary (317,752 ) (377 ) (318,129 ) Exchange differences 167 167 As at 31 March, 2022 59,216,654 73,008 — 59,289,662 166,587 Additions — 4,464 Derecognised on ‘Disposals of a subsidary (68,500 ) — (68,500 ) Write off (59,216,654 ) (59,216,654 ) 160,000 Exchange differences 60,886 60,886 Acquisation through business combination 793,324 339,277 216 1,132,817 As at 31 March, 2023 — 736,946 339,277 216 1,076,439 11,051 Accumulated amortisation As at March 31, 2021 12,135,640 — 114 12,135,754 — Charge for the year 11,894,518 — — 11,894,518 Derecognised on ‘Disposals of a subsidary (114 ) (114 ) As at 31 March, 2022 24,030,158 — — 24,030,158 — Charge for the year — — 16,157 54 16,211 Write off (24,030,158 ) (24,030,158 ) As at 31 March, 2023 — — 16,157 54 16,211 — Net block as at 31 March, 2022 35,186,496 73,008 — 35,259,504 166,587 Net block as at 31 March, 2023 — 736,946 323,120 162 1,060,228 11,051

Other Non-Current Financial A_2

Other Non-Current Financial Asset (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Other Non-Current Financial Asset [Abstract]
Schedule of Other Non-Current Financial Asset		Other non -current As of As of (US$) (US$) Deposit for award (Skyline) $ 205,000 Deposit for rent and devices $ 70,409 $ — $ 275,409 $ —
Schedule of Other Non-Current Financial Assets	Other non -current As of September 30, 2023 As of March 31, 2023 (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

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Mar. 31, 2023
Other Non-Current Assets [Abstract]
Schedule of Other Non-Current Assets	Other non -current As of As of (US$) (US$) Capital advances for property, plant and equipment $ 8,714,907 —

Borrowings (Current) (Tables)

Borrowings (Current) (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Borrowings [abstract]
Schedule of Borrowings (Current)		Borrowings consist of the following: As of As of (US$) (US$) Secured Borrowings 7% Senior secured promissory note $ — 1,000,000 Vehicle loan from financial institution 10,946 Unsecured Borrowings 0% Senior Convertible Notes 3,333,333 Loan from directors $ 532,960 $ 36,851 Loan from a related party $ 1,304 $ 1,304 Loan from others 10,587 3,889,131 1,038,155
Schedule of Borrowings	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

Borrowings (Non-Current) (Table

Borrowings (Non-Current) (Tables)	12 Months Ended
	Mar. 31, 2023
Borrowings (Non-Current) [Abstract]
Schedule of Borrowings (Non-Current)	Borrowings consist of the following: As of As of (US$) (US$) Secured Borrowings Vehicles Loans from Financial Institutions $ 10,185 —

Trade Payables (Tables)

Trade Payables (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	Trade payables consist of the following: As of As of (US$) (US$) Trade payables due to related parties 2,716,238 Trade payables – Others $ 4,038,790 $ 571,773 Employee related payables 47,752 369,389 $ 6,802,780 $ 941,162

Other Financial Liabilities (Ta

Other Financial Liabilities (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 financial liabilities consist of the following: As of As of (US$) (US$) Lease liabilities $ 120,981 $ — Interest on tax payable — 845,792 Interest accrued on 7% senior secured promissory note — 337,745 Share warrants liability 1,585,025 75,322 Professional fees payable 9,054 251,381 $ 1,715,060 $ 1,510,240
Schedule of Warrant Liability was Measured Using a Black Scholes Model		The fair value of warrant liability was measured using a Black Scholes Model. The Warrants outstanding and fair value at each of the respective valuation dates are summarized below: Share Warrant Liability Warrants Fair Value Fair Value ($) ($) Fair value at initial measurement date Nov 9, 2022 1,754,386 0.62 1,607,791 (Gain) on remeasurement of warrant liability at fair value (22,766 ) Fair value as of March 31, 2023 1,754,386 0.53 1,585,025 Share Warrant Liability Warrants Fair Value Fair Value ($) ($) Fair value at initial measurement date July 1, 2021 500,000 3.13 1,562,911 (Gain) on remeasurement of warrant liability at fair value (1,487,589 ) Fair value as of March 31, 2022 500,000 0.15 75,322
Schedule of Fair Value of Warrant Liability was Measured Using a Black Schole Model		The fair value of warrant liability was measured using a Black Schole Model. Significant inputs in to the model at the inceptions and reporting period measurement date are follows: BSM Assumptions As of As of Current Stock Price (1) 0.95 0.94 Strike Price (1) 0.95 0.94 Time to Maturity (1) 5 years 4.66 years Dividend Yield (2) — — Historical Volatility (3) 1.85 1.87 Risk Free interest Rate (4) 4.00 % 4.42 % (1) (2) (3) (4) BSM Assumptions As of As of Current Stock Price (1) 11 4.75 Strike Price (1) 10 10 Time to Maturity (1) 3 years 2.25 years Dividend Yield (2) — — Historical Volatility (3) 35.49 % 34.90 % Risk Free interest Rate (4) 0.47 % 2.45 % (1) (2) (3) (4)

Employee Benefits Obligations (

Employee Benefits Obligations (Tables)	12 Months Ended
	Mar. 31, 2023
Employee Benefits Obligations [Abstract]
Schedule of Standalone Statement of Financial Position	The liabilities recognised in the standalone statement of financial position are: As at As at ( In USD) ( In USD) Funded Plans Net value of defined benefit obligations Current 212 — Non current 72,456 —
Schedule of Movement in Defined Benefit Obligations	The movement in defined benefit obligations for funded and unfunded plans is as follows: Particluars Defined benefit Fair value of As at April 1, 2022 (on acquisition of Sri Sai) 44,776 — Included in profit and loss Service cost 27,549 Past service credit Interest cost (income) 3,056 75,382 — Included in OCI Actuarial gain/(loss) — Remeasurements Benefits paid Gain and loss on settlement Exchange difference (2,715 ) Employer’s contribution Benefits payment As at March 31, 2023 72,666 —
Schedule of Plan Assets Comprise	Plan assets comprise the following. Particulars As at As at Debt instruments – unquoted Cash and cash equivalents — — Investment property — — Fixed assets — — Other assets — — — —
Schedule of Actuarial Assumptions	The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages). Particulars As at As at Discount rate 7.50 % — Attrition rate 5.00 % — Future salary growth rate 10.00 % —
Schedule of Benefit Obligation	Assumptions regarding future longevity have been based on published statistics and mortality tables. The current longevities underlying the values of the defined benefit obligation at the reporting date were as follows. Particulars As at As at Longetivity at age of 65 for current members aged above 45 Males 0.258 % – 2.406% — Females 0.258 % – 2.406% — Longetivity at age of 65 for current members aged above 45 or below Males 0.092 % – 0.168% — Females 0.092 % – 0.168% —
Schedule of Defined Benefit Obligation by the Amounts	Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below. Particulars As at As at Discount rate (1% movement) 18,925 — Attrition rate (1% movement) 12,324 — Future salary growth rate (1% movement) (15,884 ) —

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	Other current liabilities consist of the following: As of As of (US$) (US$) GST and other tax liabilities $ 73,248 $ 7,790,790 CSR expenses liabilities — 206,619 Cheques receivables/payables (net) 1,437,245 — Capital creditors 799,501 896 Advances from customers 142,196 — $ 2,452,190 $ 7,998,305

Customer Acquisition Payable (T

Customer Acquisition Payable (Tables)	12 Months Ended
	Mar. 31, 2023
Customer Acquisition Payable [Abstract]
Schedule of Customer Acquisition Payable	Customer Acquisition Payable consist of the following: As of As of (US$) (US$) Customer acquisition payable to Reachnet* $ — $ 58,293,330 Customer acquisition payable to Reachnet, current portion — (29,146,665 ) Customer acquisition payable to Reachnet, non-current portion $ — $ 29,146,665 *

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of commitments and contingencies	Commitments and contingencies consist of the following: As of As of (US$) (US$) Commitment for capital investment in Sri Sai $ 7,500,000 — Other capital commitment 1,411,022 — Financially support the investment in research organizations – GHSI $ — 730,000 8,911,022 730,000

Equity (Tables)

Equity (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	Common shares: The total number of shares of common shares issued: As of As of (US$) (US$) Common shares – par value $ 0.01/0.10 each 37,576,449 34,154,062
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	Movements in Common Shares: Shares Amount (US$) Balance as of April 1, 2020 30,000 $ 3,000 Shares split from $ 0.10 to $ 0.01 300,000 300,000 Shares issued 33,854,062 338,541 Balance as of March 31, 2021 34,154,062 $ 341,541 Shares issued — — Balance as of March 31, 2022 34,154,062 $ 341,541 Issued during the year 3,000,895 30,008 Share warrants exercised 421,492 4,215 Balance as of March 31, 2023 37,576,449 375,764
Schedule of Equity		Equity consists of the following as of 31 March 2023: As of ($US) Common stock – par value $0.01, 34,154,062 shares issued and outstanding $ 375,766 Net income available to common shareholders (4,518,954 ) Securities Premium 12,474,944 Translation of foreign subsidiaries, net of tax (124,992 ) Employee benefits reclassification (714 ) Non-controlling interest 2,538,478 $ 10,368,762 As of ($US) Common stock – par value $0.01, 34,154,062 shares issued and outstanding $ 341,541 Net income available to common shareholders 12,148,403 Translation of foreign subsidiaries, net of tax (283,078 ) Non-controlling interest 1,908 $ 12,208,774
Schedule of Amounts Managed as Capital		The amounts managed as capital by the Group are summarized as follows: As of As of ($US) ($US) Current borrowings $ (3,889,131 ) $ (1,038,155 ) Cash and cash equivalents 311,810 8,758 Net debt $ 3,577,321 $ (1,029,397 ) Total equity $ 10,744,528 $ 12,208,774 Net debt to equity ratio 33.29 % 8.43 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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 )	Earnings per share consist of the following for the year ended March 31, 2023 and March 31, 2022: March 31, March 31, ($US) ($US) (Loss)/Profit for the year available to common shareholders $ (1,635,837 ) $ (403,035 ) Weighted average number of common shares 36,808,689 34,154,062 Par value $ 0.01 $ 0.01 Earnings/(loss) per common share: Basic earnings/(loss) per common share $ (0.04 ) $ (0.01 ) Diluted earnings/(loss) per common share $ (0.04 ) $ (0.01 )

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Mar. 31, 2023
Financial Risk Management [Abstract]
Schedule of Expected Credit Loss	The Group provides for expected credit loss based on the following: Credit rating Basis of categorization Provision for expected credit loss Low credit risk Cash and cash equivalents, trade receivables, and other financial assets 12 Moderate credit risk Trade receivables and other financial assets Lifetime expected credit loss, or 12 High credit risk Trade receivables and other financial assets Lifetime expected credit loss, or fully provided for
Schedule of Profit and Loss and Other Comprehensive Income	The Group continues to engage with parties whose balances are written off and attempts to enforce repayment. Recoveries made are recognized in the consolidated statement of profit and loss and other comprehensive income. Credit rating Basis of As of As of Low credit risk Cash and cash equivalents $ 311,810.00 $ 8,758 Low credit risk Other financial assets $ 2,529,576.00 $ 330 Moderate credit risk Trade receivables $ 1,831,724 $ — Moderate credit risk Other receivables $ — $ 50,939,090
Schedule of Loss Provisions are Disclosed Under Each Sub-Category of Such Financial Assets	The Group does not have any expected loss -based -category Asset class Estimated gross Expected Expected As of Cash and cash equivalents $ 311,810 0.00 % — $ 311,810 Other financial assets $ 2,529,576 0.00 % — $ 2,529,576 Asset class Estimated gross Expected Expected As of Cash and cash equivalents $ 8,758 0.00 % — $ 8,758 Other financial assets $ 330 0.00 % — $ 330
Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables	Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount — — — — — — Expected loss rate 0.00 % 0.00 % 0.03 % 5.82 % 50.00 % Estimated total gross carrying amount at default 1,259,489 239,522 220,966 59,573 110,006 1,889,556 Lifetime ECL 0.01 0.10 73.16 3,641.53 54,116.20 57,831 Ageing Not past 31 – 90 90 – 180 180 – 365 >365 Total Gross carrying amount 50,939,090 — — — — 50,939,090 Expected loss rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Estimated total gross carrying amount at default — Lifetime ECL —
Schedule of Movement of Allowance for Trade Receivables	Movement of allowance for trade receivables (USD) As at March 31, 2022 Acquired in business combination 190,549.00 Gain recognised/(reversed) during the year (120,544.00 ) Exchange gain 12,174.00 Amounts written off As at March 31, 2023 57,831.00
Schedule of Group’s Financial Liabilities Based on their Contractual Maturities	The tables below analyze the Group’s financial liabilities based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows. Liability class Less than 1 – 2 years 2 – 3 years More than Total Borrowings $ 3,889,131 — — — $ 3,889,131 Trade payables 6,802,780 — — — 6,802,780 Other financial liabilities 1,715,060 — — — 1,715,060 Other current liabilities 2,452,190 2,452,190 Customer Acquisition Payable — — — — — Total $ 14,859,161 $ — $ — $ — $ 14,859,161 Liability class Less than 1 – 2 years 2 – 3 years More than Total Borrowings $ 1,038,155 — — — $ 1,038,155 Trade payables 941,162 — — — 941,162 Other financial liabilities 1,510,240 — — — 1,510,240 Other current liabilities 7,998,305 7,998,305 Customer Acquisition Payable 29,146,665 29,146,665 — — 58,293,330 Total $ 40,634,527 $ 29,146,665 $ — $ — $ 69,781,192

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Mar. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Carrying Amounts and Fair Values of Financial Instruments	The carrying amounts and fair values of financial instruments by class are as follows: As at March 31, 2023 Fair value Fair value (In USD) Financial Assets (i) Investments — (ii) Trade receivables 1,831,724 (iii) Others financial assets 2,529,576 Total 4,361,300 — — Financial Liabilities (i) Borrowings 3,899,316 (ii) Trade payables 6,802,780 (iii) Other financial liabilities 1,715,060 Total 8,517,840 — 3,899,316 As at March 31, 2022 Fair value Fair value Amortised Financial Assets Trade receivable — Other receivables 50,939,090 Other financial assets 330 Total 50,939,420 — — Financial Liabilities (i) Borrowings 1,038,155 (ii) Trade payables 941,162 (iii) Other financial liabilities 1,510,240 Total 2,451,402 — —
Schedule of Fair Value of Instruments Measured at Amortized Cost	Fair value of instruments measured at amortized cost Financial liabilities Carrying Fair value Borrowings $ 3,899,316.00 $ 3,899,316.00 Financial liabilities Carrying Fair value Borrowings $ 1,038,155 $ 1,038,155

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Schedule of Transactions with Subsidiaries and Key Management Personnel	Transactions with Subsidiaries and Key Management Personnel: S. No. Subsidiaries KMP Significant influence Relatives of KMP Particulars March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 1 Transactions made during the year 2 Subscription income 107,322.00 — 3 Installation charges 125,071.00 — 4 Loan taken 3,853,017 * — 311.00 292,904.00 5 Loan write bck 10.00 6 Loan Repayment (19,000.00 ) (304,500.00 ) 7 Commisiio expenses 696,746.00 8 Bawith charges 25,245.00 9 Purchase of materails 5,111.00 12 Remuneration** 95,644.00 186,352 20,507.00 — 13 Rent paid/provided — 6,703.00 16 Interest on loans 218.00 Issue of Shares 2,501,000 * Investment in CCD of Subsidary 3,853,017 * 17 Investments in shares of subsidaries 2,501,000 * — 18 Reimursement of expenss 31,155.00 — 19 Loans and Advances given 3,853,017 * — 97,355.00 — 1 Trade receivable 352,424.00 2 Trade payable 3,555.00 115,072 2,712,683.00 3 Borrowings 3,853,017 * 544,851.00 38,155.00 — 4 Outstanding loan receivable 3,853,017 * 35,598.00 — 95,443.00 7 Other current assets 214,458.00 214,458.00 1,083,034.00 — 9 IPO amount with Lytus Inc Receivable 118,728 IPO amount of Lytus BVI Payable 118,728 **

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Mar. 31, 2023
Segment Information [Abstract]
Schedule of Information about Primary Segments	Information about Primary Segments (In USD) Particulars Cable business Telemedicine Services Total For the For the For the For the For the For the Revenue Extrenal revenue 19,008,184 — — 50,630 19,008,184 50,630 Other income 385,145 14,392,091 — 159,712 385,145 14,552,533 Intersegment revenue Total 19,393,329 14,392,091 — 210,342 19,393,329 14,603,163 Segment result 3,615,219 3,754,916 — (51,868 ) 3,615,219 3,703,048 Unallocated corporate expenses — — — — (2,964,942 ) (3,122,485 ) Less: Interest and finance charges (1,612,180 ) (2,156,651 ) — — (1,612,180 ) (2,156,651 ) Less: Loss on deconsolidation of subsidary — — — — (192,776 ) — Add : Interest income 19,123 — — — 19,123 — Add: Unallocated exceptional items gain/(loss) — — — — — — Add: Unallocated other income — — — — 22,766 1,753,589 Profit from continuing operations 2,022,162 1,598,265 — (51,868 ) (1,112,790 ) 176,911 Profit from discontinuing operations — — — — — — Profit for the year 2,022,162 1,598,265 — (51,868 ) (1,112,790 ) 176,911 Cable business Telemedicine services Total Other Information For the For the For the For the For the For the Segment assets 13,283,246 86,291,186 236,109 236,109 13,519,355 86,527,295 Unallocated corporate assets — — — — 13,427,986 301,622 Total assets 13,283,246 86,291,186 236,109 236,109 26,947,341 86,828,917 Segment liabilities 10,643,047 72,523,353 — — 10,643,047 72,523,353 Unallocated corporate liabilities — — — 5,465,357 2,096,790 Total liabilities 10,643,047 72,523,353 — — 16,108,404 74,620,143 Cable business Telemedicine Services Total For the For the For the For the For the For the Capital expenditure on: Tangible assets 11,074,810 — — — 11,074,810 — Intangible assets 1,087,490 59,227,749 — 228,500 1,087,490 59,456,249 Depreciation expense* 680,013 — — — 680,013 — Amortisation expense* 16,211 11,894,518 — — 16,211 11,894,518 *
Schedule of Revenue as per Geographical Markets:	Revenue as per Geographical Markets: Domestic Overseas Segment For the For the For the For the Cable business 19,393,329 14,392,091 — — Telemedicine Services — 210,342 — — Total 19,393,329 14,602,433 — — Domestic Overseas Segment For the For the For the For the Cable business 20,456,032 35,197,591 — — Telemedicine Services — 228,500 — — Unallocated — — — — Total 20,456,032 35,426,091 — — Domestic Overseas Segment For the For the For the For the Cable business — 14,392,091 — — Telemedicine Services — — — — Total — 14,392,091 — —

Modification of Earlier Arran_2

Modification of Earlier Arrangement and Acquisition of Sri Sai (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 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	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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted [Abstract]
Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements	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	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	With this acquisition, the Group expects to increase its market share in India in Media and Internet Services market. It is clarified that the identifiable assets acquired and the liabilities assumed at their acquisition date of April USD USD Amount settled in cash 2,500,000 Proportionate value of non-controlling interest in Sri Sai 1,768,961 Total 4,268,961 Net identifiable assets and liabilities Property plant and equipment 7,429,350 Intangible assets 339,539 Capital work in progress 837,605 Non-current loans and advances 555,777 Trade receivables 2,260,797 Cash and cash equivalents 432,195 Other current assets 1,283,882 Deferred tax liabilities (295,216 ) Borrowings (11,788 ) Other liabilities (65,115 ) Trade and other payables (9,156,901 ) 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	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 73,945 Balance at 31 March 2023 $ 732,782

Deconsolidation of Subsidiary (

Deconsolidation of Subsidiary (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Deconsolidation of Subsidiary [Abstract]
Schedule of loss attributable to the company on deconsolidation of a subsidiary	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 ) 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 )	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 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 ) For the ($) Fair Value Consideration receivable/received — Less ; Lytus BVI (Groups) share of net assets at disposal DDC share capital at disposal 1,328 Add : Retained earnings at disposal date (165,453 ) Total of Net assets at disposal (164,125 ) Group Share – 51% (83,704 ) Less Goodwill at acquisition date 308,802 Total loss on deconsolidation date (225,098 )
Schedule of Consolidated Financial Statements		The consolidated financial statements of the Company as of and for the year ended March 31, 2021 and March 31, 2020, includes the financial statements of DDC CATV. The financial statement line items as included have been disclosed below. Financial Statement Line Items March 31, March 31, (US$) (US$) Total revenue 1,568,078 — Total expenses 1,644,560 — Loss before tax (76,482 ) — Tax expenses 2,560 — Loss after tax 79,042 — Other comprehensive loss, net of tax 25,364 — Total assets 1,575,722 1,820,080 Total liabilities 1,765,211 1,905,163 Total equity (189,489 ) (85,083 )

Subsequent Events (Tables)

Subsequent Events (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Subsequent Events [abstract]
Schedule of Common Shares Conversion		Out of the above Common Shares Conversion, the following Principle has been converted to common shares as under: Date of conversion Principle amount No. of Common June 23, 2023 22,445 50,000 July 20, 2023 383,300 1,000,000 July 20, 2023 383,300 1,000,000 July 28, 2023 181,050 500,000
Schedule of Stock Issued	On November 24, 2023, the Company has additionally issued stock registered on Form S -8 Name Nos. of Dharmesh Pandya, Global CEO and Lytus Trust (creating a bank of shares for potential partners, key employees, etc.) 40,000,000

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 September 30, 2023 As of March 31, 2023 (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

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 For the For the Impact of Modification Acquisition of 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 (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 Accusation of Total (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 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 ) As at As at Modification Accusation of Total (In USD) (In USD) 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 )

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 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

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	Mar. 31, 2022	Aug. 31, 2023	Mar. 07, 2023	Feb. 27, 2023	Jan. 01, 2023	Nov. 09, 2022	Apr. 01, 2022	Oct. 30, 2020
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [Line Items]
Negative working capital			$ 10,192,682		$ 8,932,501
Cash used in operating activities			372,260	$ (1,858,087)	1,153,335	$ (577,367)
Current liabilities					15,258,547	43,939,834
Non-current liabilities			$ 752,316		882,749	30,680,308
Effective rate		20.56%
Applicable surcharge, percentage		12%
Education, percentage		4%
Deferred offering cost						$ 34,164
Equity interest, percentage			51%		51%			51%
Operating cycle			12 months
Number of shares acquired (in Shares)											19,157,088
Aggregate price (in Shares)						500,000
Aggregate price, per share (in Dollars per share)							$ 0.4
Current liabilities			$ 19,014,035		$ 15,258,547	$ 43,939,835
Deferred offering costs			$ 0		$ 34,165
Sri Sai cable and Broadband Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [Line Items]
Shareholding percentage												51%
Equity interest, percentage										75%
DDC CATV Network Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [Line Items]
Shareholding percentage		51%
Global Health Sciences, Inc.[Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [Line Items]
Shareholding percentage													75%
Lytus Health [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [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 (Details) [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
Deferred offering cost					$ 0	$ 34,164
Over-Allotment Option [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) [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, 2022
Lytus Technologies Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	India	India
Shareholding and Voting Power %	100%	100%	100%
Sri Sai Cable and Broadband Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	India	India
Shareholding and Voting Power %	51%	51%
Lytus Technologies Inc. [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	United States	United States
Shareholding and Voting Power %		100%
DDC CATV Network Private Limited [Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation		India
Shareholding and Voting Power %
Global Health Sciences, Inc.[Member]
Nature of Operations and Summary of Significant Accounting and Reporting Policies (Details) - Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	United States	United States
Shareholding and Voting Power %		75%	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	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Buildings [Member]
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 [Line Items]
Estimated useful lives	40 years	40 years
Property and equipment [Member] | Bottom of range [Member]
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 [Line Items]
Estimated useful lives	3 years	3 years
Property and equipment [Member] | Top of range [Member]
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 [Line Items]
Estimated useful lives	15 years	15 years
Fixtures and fittings [Member] | Bottom of range [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Fixtures and fittings [Member] | Top of range [Member]
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 [Line Items]
Estimated useful lives	10 years	10 years
Office equipments [Member] | Bottom of range [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Office equipments [Member] | Top of range [Member]
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 [Line Items]
Estimated useful lives	10 years	10 years
Plant and Machinery [Member] | Bottom of range [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Plant and Machinery [Member] | Top of range [Member]
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 [Line Items]
Estimated useful lives	10 years	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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Customers Acquisition [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Trademark/Copy rights [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Computer Software [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Commercial rights [Member] | Bottom of range [Member]
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 [Line Items]
Estimated useful lives	5 years	5 years
Commercial rights [Member] | Top of range [Member]
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 [Line Items]
Estimated useful lives	10 years	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		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Types of services:
Total Revenue from customers			$ 19,008,184	$ 50,630
Timing of revenue recognition
Product transferred at point in time
Services transferred over time	9,660,331	9,771,496	19,008,184	50,630
Total	$ 9,660,331	$ 9,771,496	19,008,184	50,630
Subscription Income [Member]
Types of services:
Total Revenue from customers			13,930,887
Carriage/Placement fees [Member]
Types of services:
Total Revenue from customers			3,406,204
Advertisement Income [Member]
Types of services:
Total Revenue from customers			1,413,553
Telemedicine service charges [Member]
Types of services:
Total Revenue from customers				50,630
Activation Installation fees [Member]
Types of services:
Total Revenue from customers			$ 257,540

Revenue from Contract with Cu_4

Revenue from Contract with Customers (Details) - Schedule of Information About Receivables, Contract Assets and Contract Liabilities - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Schedule of Information about Receivables, Contract Assets and Contract Liabilities [Abstract]
Receivables, which are included in ‘trade receivables	$ 1,831,724

Other Income (Details)

Other Income (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other Income [Abstract]
Income from revenue		$ 14,392,091
Other income presented	$ 22,766	1,487,589
Other income	$ 360,878	$ 425,853

Other Income (Details) - Schedu

Other Income (Details) - Schedule of Other Income - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Income [Abstract]
Income from revenue entitlement rights				$ 14,392,091
Fair value gain on warrant liability	$ 2,106		22,766	1,487,589
Miscellaneous Income			1,501
Sundry Balances written back			360,878	425,853
Total other income	$ 52,219	$ 360,842	$ 385,145	$ 16,305,533

Expenses (Details)

Expenses (Details) - USD ($)		6 Months Ended		12 Months Ended
	Apr. 11, 2023	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Expenses [Line Items]
Cost of revenue		$ 7,757,172	$ 7,163,929	$ 13,884,291	$ 17,722
Costs of material					$ 17,722
Employees service gratuity				5 years
Gratuity payable on retirement				15 days
Final damages of Skyline	$ 130,000

Expenses (Details) - Schedule o

Expenses (Details) - Schedule of Expenses - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Expenses [Abstract]
Cost of revenue	$ 7,757,172	$ 7,163,929	$ 13,884,291	$ 17,722
Amortization of intangible assets	7,944	8,299	16,211	11,894,518
Depreciation			680,013
Legal and professional expenses			833,079	832,319
Staffing expense	$ 471,181	$ 314,721	633,979	310,894
Other operating expenses			2,267,265	473,402
Total expenses			$ 18,314,838	$ 13,528,855

Expenses (Details) - Schedule_2

Expenses (Details) - Schedule of Cost of Revenue Consists - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Cost of revenue consists of :
Cost of materials consumed				$ 17,722
Broadcaster/Subscription Fees			12,715,217
Lease Line/Bandwidth charges			1,091,700
Cable Hardware & Networking Exp.			28,129
Ham Charges			3,156
Activation installation costs			37,217
Programming expenses			8,872
Cost of revenue	$ 7,757,172	$ 7,163,929	$ 13,884,291	$ 17,722

Expenses (Details) - Schedule_3

Expenses (Details) - Schedule of Recorded Costs of Material Consumed - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Legal and professional expenses consist of:
Audit fees	$ 144,747	$ 331,633
Legal and professional fees	688,332	493,219
Others		7,467
Total expenses	$ 833,079	$ 832,319

Expenses (Details) - Schedule_4

Expenses (Details) - Schedule of Staffing Expenses Consists - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Staffing Expenses Consists [Abstract]
Salaries, wages and bonus	$ 555,591	$ 310,894
Director remuneration
Contribution to a gratuity fund	30,606
EPF, ESIC and Labour welfare fund	34,738
Staff welfare expenses	13,044
Total expenses	$ 633,979	$ 310,894

Expenses (Details) - Schedule_5

Expenses (Details) - Schedule of Other Operating Expenses - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Operating Expenses [Abstract]
Electricity charges	$ 59,036
Repair & Maintainence expenses	129,987
Business promotion expenses	3,508
Operating lease rentals	15,327	339
Regulatory expenses	69,929
Conveyance & Traveling expenses	112,111	13,819
Security charges	5,150
Commission charges	1,465,012	16,340
Credit Loss allowances	(120,544)
CSR expenses		112,287
Loss on disposal of a subsidary	192,776	225,098
Other operating expenses (refer note below)	334,973	105,520
Total other expenses	$ 2,267,265	$ 473,403

Expenses (Details) - Schedule_6

Expenses (Details) - Schedule of Finance and Other Income - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Finance and Other Income [Abstract]
Interest on income tax refund	$ 19,123
Total	$ 19,123

Expenses (Details) - Schedule_7

Expenses (Details) - Schedule of Finance and Other Costs - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Finance and Other Costs [Abstract]
Interest on bank overdrafts, loans and other financial liabilities			$ 328,449	$ 427,745
Interest on lease liabilities			21,845
Commission and other borrowings			122,000	66,000
Collection charges			125,930
Foreign exchange losses on borrowings
Share warrant expenses			1,607,791	1,562,911
Other costs – interest on tax payables			4,389	593,740
Finance and other costs, Total	$ 619,593	$ 233,435	$ 2,210,404	$ 2,650,396

Expenses (Details) - Schedule_8

Expenses (Details) - Schedule of Borrowing Costs - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Borrowing Costs [Abstract]
Total borrowing costs			$ 2,210,404	$ 2,650,396
Less: amounts included in the cost of qualifying assets
Total	$ 619,593	$ 233,435	$ 2,210,404	$ 2,650,396

Income Tax (Details)

Income Tax (Details) - USD ($)		6 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Income Tax (Details) [Line Items]
Deferred tax rate percent		25.17%	25.17%	25.17%
Business tax			35%
Average annual gross (in Dollars)			$ 7,500,000
Alternative minimum taxable percentage			20%
Alternative minimum taxable income (in Dollars)			$ 40,000
Bottom of Range [Member]
Income Tax (Details) [Line Items]
Corporate Income tax rate			1%
Top of Range [Member]
Income Tax (Details) [Line Items]
Corporate Income tax rate			12%
CIT [Member]
Income Tax (Details) [Line Items]
Tax rate percentage	35%
ECI [Member]
Income Tax (Details) [Line Items]
Tax rate percentage	21%
Non-US Corporation’s Business [Member]
Income Tax (Details) [Line Items]
Tax rate percentage			30%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Income Tax - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Income Tax [Abstract]
Current tax expenses		$ 178,287	$ 387,407	$ 1,117,861
Deferred tax (benefit)/expense	(31,380)	78,663	135,640	(537,915)
Income tax expense	$ (31,380)	$ 256,950	$ 523,047	$ 579,946

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Consolidated Statement of Comprehensive Income - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Deferred tax related to item charged directly to equity:
Net loss/(gain) on translations of foreign subsidiaries	$ (72,663)	$ (253,425)
Total	$ (72,663)	$ (253,425)

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Other Comprehensive Income or Equity - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Income Statement Being Other Comprehensive Income or Equity [Abstract]
Accounting profit before tax	$ (1,112,790)	$ 176,911
Less: Net loss of the Lytus BVI and non-taxable loss/(profit) of GHSI	(3,134,953)	(1,421,362)
Net Accounting profit	2,022,163	1,598,273
At Indian statutory income tax rate of 25.17%	508,979	402,286
Accelerated tax depreciation	(139,328)	537,958
Others mainly timing differences	8,038
Non-deductible expenses net		177,708
Exchange differences	9,718	(91)
Current income tax expense reported on consolidated statements of profit or loss and other comprehensive income	$ 387,407	$ 1,117,861

Income Tax (Details) - Schedu_4

Income Tax (Details) - Schedule of Other Comprehensive Income or Equity (Parentheticals)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Income Statement Being Other Comprehensive Income or Equity [Abstract]
Income tax rate	25.17%	25.17%

Income Tax (Details) - Schedu_5

Income Tax (Details) - Schedule of Financial Statement - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Financial Statement [Abstract]
Opening balance	$ 3,305,308	$ 2,313,098
Acquired in business combination (Refer Note 23)	121,319
Current income tax accrual	387,407	1,117,861
Adjustment on account of modification	(3,399,850)
Exchange rate difference	(15,010)	(103,837)
Taxes paid/adjustments
Reversed on deconsolidation of a subsidiary		(21,814)
Closing balance of current income taxes payables	$ 399,174	$ 3,305,308

Income Tax (Details) - Schedu_6

Income Tax (Details) - Schedule of Deferred Tax - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Deferred tax assets
Acquired in business combination
Accelerated depreciation on tangible and intangible assets
Temporary timing differences	(22,878)	22,878
Foreign currency translations of foreign subsidiary	126,624	103,746
Exchange rate difference
On change of rates from 22.88% to 25.17%
Total deferred tax assets	103,746	126,624
Deferred tax liabilities
Accelerated depreciation on tangible and intangible assets	1,625,271	1,599,108
Acquired in business combination	295,177
Temporary differences	9,929
On translations of foreign subsidiary operations	72,663
Reversed in deconsolidation/Modification of contracts	(1,533,644)
Exchange rate difference	8,963	(65,465)
Total deferred tax liabilities	$ 478,359	$ 1,533,643

Income Tax (Details) - Schedu_7

Income Tax (Details) - Schedule of Deferred Tax (Parentheticals)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Deferred Tax [Abstract]
Change of rates	22.88%	25.17%

Income Tax (Details) - Schedu_8

Income Tax (Details) - Schedule of Reconciliation of Deferred Tax (Liabilities)/Asset Net - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Reconciliation of Deferred Tax (Liabilities)/Asset Net [Abstract]
Opening balance	$ (1,407,020)	$ (1,689,279)
Tax expense during the period recognised in profit & loss	(135,640)	537,958
Exchange rate difference	(37,613)	73,149
Tax expenses during the period recognised in other comprehensive income	72,663	(253,425)
Temporary timing differences	(9,929)
Reversed on deconsolidation of a subsidiary	1,510,767	(75,423)
Acquired in business combination	(295,177)
Total deferred tax (liabilities)/assets net	$ (374,613)	$ (1,407,020)

Trade Receivables (Current) (De

Trade Receivables (Current) (Details)	Mar. 31, 2023
Trade Receivables (Current) [Abstract]
Loss allowance	100%

Trade Receivables (Current) (_2

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

Trade Receivables (Current) (_3

Trade Receivables (Current) (Details) - Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount		$ 50,939,090
Estimated total gross carrying amount at default	1,889,556	50,939,090
Lifetime ECL	57,831
Not past due &30 [Member]
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount		$ 50,939,090
Expected loss rate	0%	0%
Estimated total gross carrying amount at default	$ 1,259,489
Lifetime ECL	0.01
31 – 90 [Member]
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount
Expected loss rate	0%	0%
Estimated total gross carrying amount at default	$ 239,522
Lifetime ECL	0.1
90 – 180 [Member]
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount
Expected loss rate	0.03%	0%
Estimated total gross carrying amount at default	$ 220,966
Lifetime ECL	73.16
180 – 365 [Member]
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount
Expected loss rate	5.82%	0%
Estimated total gross carrying amount at default	$ 59,573
Lifetime ECL	3,641.53
>365 [Member]
Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix [Line Items]
Gross carrying amount
Expected loss rate	50%	0%
Estimated total gross carrying amount at default	$ 110,006
Lifetime ECL	$ 54,116.2

Trade Receivables (Current) (_4

Trade Receivables (Current) (Details) - Schedule of Movement in Lifetime ECL that has Been Recognised for Trade Receivables in Accordance - shares	Mar. 31, 2023	Mar. 31, 2022
Schedule of Movement in Lifetime Ecl That Has Been Recognised for Trade Receivables in Accordance [Abstract]
Collectively assessed	1,889,554
Individually assesse	57,831

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of Other Receivables - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Other Receivables Abstract
Net Receivable from Reachnet Cable Service Pvt. Ltd.		$ 43,168,720
GST and other taxes		7,770,370
Total		$ 50,939,090

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	Mar. 31, 2022
Schedule of Other Current Assets [Abstract]
Balances with government authorities	$ 761,500	$ 507,696	$ 27,400
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	30,000
Advance payment of commission on loans	105,168	140,000	22,002
Deferred IPO costs			34,164
Other receivables – Balance with Director	214,458	214,458	214,458
Prepaid expenses	20,635
Total	$ 2,341,220	$ 1,652,936	$ 328,024

Property and Equipment (Details

Property and Equipment (Details)	Mar. 31, 2023 USD ($)
Property and Equipment [Abstract]
Property, pledged as security	$ 41,996

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment Consist - USD ($)	6 Months Ended			12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Gross carrying value
Opening balance	$ 10,280,540	$ 7,989,628			$ 1,180,395
Derecognised on deconsolidation of subsidiary					(1,180,395)
Ending balance	11,846,497	10,280,540	7,989,628	10,280,540
Additions	1,565,957	2,852,158	561,246	2,852,158
Acquisition through business combination		7,428,382	7,428,382	7,428,381
Accumulated depreciation and impairment loss
Opening balance	680,013	293,077			240,164
Derecognised on deconsolidation of subsidiary					(240,164)
Ending balance	1,125,860	680,013	293,077	680,013
Charge for the year	445,847	680,013	293,077	680,013
Net block	10,720,637	9,600,527	7,696,551	9,600,527
ROU-office premises [Member]
Gross carrying value
Opening balance	486,531	25,111
Ending balance	513,854	486,531	25,111	486,531
Additions	27,323	461,420		461,420
Acquisition through business combination		25,111	25,111	25,111
Accumulated depreciation and impairment loss
Opening balance	50,845	4,863
Ending balance	105,222	50,845	4,863	50,845
Charge for the year	54,377	50,845	4,863	50,845
Net block	408,632	435,686	20,248	435,686
Building [Member]
Gross carrying value
Opening balance	32,006	32,006
Ending balance	32,006	32,006	32,006	32,006
Additions
Acquisition through business combination		32,006	32,006	32,006
Accumulated depreciation and impairment loss
Opening balance	462	236
Ending balance	688	462	236	462
Charge for the year	226	462	236	462
Net block	31,318	31,544	31,770	31,544
Property and equipment [Member]
Gross carrying value
Opening balance	9,676,353	7,890,447			1,160,772
Derecognised on deconsolidation of subsidiary					(1,160,772)
Ending balance	11,209,738	9,676,353	7,890,447	9,676,353
Additions	1,533,385	2,326,888	540,982	2,326,888
Acquisition through business combination		7,349,465	7,349,465	7,349,465
Accumulated depreciation and impairment loss
Opening balance	616,304	284,983			232,822
Derecognised on deconsolidation of subsidiary					(232,822)
Ending balance	1,000,811	616,304	284,983	616,304
Charge for the year	384,507	616,304	284,983	616,304
Net block	10,208,927	9,060,049	7,605,464	9,060,049
Furniture and fittings [Member]
Gross carrying value
Opening balance	11,802				337
Derecognised on deconsolidation of subsidiary					(337)
Ending balance	16,449	11,802		11,802
Additions	4,647	11,802		11,802
Acquisition through business combination
Accumulated depreciation and impairment loss
Opening balance	421				89
Derecognised on deconsolidation of subsidiary					(89)
Ending balance	1,123	421		421
Charge for the year	702	421		421
Net block	15,326	11,381		11,381
Vehicles [Member]
Gross carrying value
Opening balance	41,996	37,570			754
Derecognised on deconsolidation of subsidiary					(754)
Ending balance	42,556	41,996	37,570	41,996
Additions	560	24,396	19,970	24,396
Acquisition through business combination		17,600	17,600	17,600
Accumulated depreciation and impairment loss
Opening balance	7,307	1,397			139
Derecognised on deconsolidation of subsidiary					(139)
Ending balance	9,936	7,307	1,397	7,307
Charge for the year	2,629	7,307	1,397	7,307
Net block	32,620	34,689	36,173	34,689
Office equipment [Member]
Gross carrying value
Opening balance	796				17,419
Derecognised on deconsolidation of subsidiary					(17,419)
Ending balance	796	796		796
Additions		796		796
Acquisition through business combination
Accumulated depreciation and impairment loss
Opening balance	61				6,887
Derecognised on deconsolidation of subsidiary					(6,887)
Ending balance	284	61		61
Charge for the year	223	61		61
Net block	512	735		735
Computer equipment [Member]
Gross carrying value
Opening balance	31,056	4,494			1,113
Derecognised on deconsolidation of subsidiary					(1,113)
Ending balance	31,098	31,056	4,494	31,056
Additions	42	26,856	294	26,856
Acquisition through business combination		4,200	4,200	4,199
Accumulated depreciation and impairment loss
Opening balance	4,613	1,598			227
Derecognised on deconsolidation of subsidiary					(227)
Ending balance	7,796	4,613	1,598	4,613
Charge for the year	3,183	4,613	1,598	4,613
Net block	23,302	26,443	$ 2,896	26,443
Previously Reported [Member]
Gross carrying value
Opening balance	10,280,539
Ending balance		10,280,539		10,280,539
Accumulated depreciation and impairment loss
Net block		9,600,526		9,600,526
Previously Reported [Member] | ROU-office premises [Member]
Gross carrying value
Opening balance	486,531
Ending balance		486,531		486,531
Accumulated depreciation and impairment loss
Net block		435,686		435,686
Previously Reported [Member] | Building [Member]
Gross carrying value
Opening balance	32,006
Ending balance		32,006		32,006
Accumulated depreciation and impairment loss
Net block		31,544		31,544
Previously Reported [Member] | Property and equipment [Member]
Gross carrying value
Opening balance	9,676,353
Ending balance		9,676,353		9,676,353
Accumulated depreciation and impairment loss
Net block		9,060,049		9,060,049
Previously Reported [Member] | Furniture and fittings [Member]
Gross carrying value
Opening balance	11,802
Ending balance		11,802		11,802
Accumulated depreciation and impairment loss
Net block		11,381		11,381
Previously Reported [Member] | Vehicles [Member]
Gross carrying value
Opening balance	41,996
Ending balance		41,996		41,996
Accumulated depreciation and impairment loss
Net block		34,689		34,689
Previously Reported [Member] | Office equipment [Member]
Gross carrying value
Opening balance	796
Ending balance		796		796
Accumulated depreciation and impairment loss
Net block		735		735
Previously Reported [Member] | Computer equipment [Member]
Gross carrying value
Opening balance	$ 31,055
Ending balance		31,055		31,055
Accumulated depreciation and impairment loss
Net block		$ 26,442		$ 26,442

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	Mar. 31, 2022
Gross carrying value
Gross carrying value at beginning	$ 1,076,439	$ 1,149,920	$ 59,289,662	$ 59,289,662	$ 59,607,958
Gross carrying value, Additions	1,565,957	2,852,158	561,246	2,852,158
Gross carrying value, Derecognised on ‘Disposals of a subsidary				(68,500)	(318,129)
Gross carrying value, Exchange differences	8,878	(73,601)	(78,582)	60,886	167
Gross carrying value, Write off		(59,216,654)	(59,216,654)	(59,216,654)
Gross carrying value, Acquisation through business combination		998,330	998,330	1,132,817
Gross carrying value at ending	1,067,561	1,076,439	1,149,920	1,076,439	59,289,662
Accumulated amortisation
Accumulated amortisation at beginning	16,211	8,299	24,030,158	24,030,158	12,135,754
Accumulated amortisation, Charge for the year	7,944	16,211	8,299	16,211	11,894,518
Accumulated amortisation, Derecognised on ‘Disposals of a subsidary					(114)
Accumulated amortisation, Write off		(24,030,158)	(24,030,158)	(24,030,158)
Accumulated amortisation at ending	24,155	16,211	8,299	16,211	24,030,158
Net block	1,043,406	1,060,228	1,141,621	1,060,228	35,259,504
Customer [Member]
Gross carrying value
Gross carrying value at beginning			59,216,654	59,216,654	59,216,654
Gross carrying value, Write off		(59,216,654)	(59,216,654)	(59,216,654)
Gross carrying value at ending					59,216,654
Accumulated amortisation
Accumulated amortisation at beginning			24,030,158	24,030,158	12,135,640
Accumulated amortisation, Charge for the year					11,894,518
Accumulated amortisation, Write off		(24,030,158)	(24,030,158)	(24,030,158)
Accumulated amortisation at ending					24,030,158
Net block					35,186,496
Goodwill [Member]
Gross carrying value
Gross carrying value at beginning	736,946	810,427	73,008	73,008	390,927
Gross carrying value, Derecognised on ‘Disposals of a subsidary				(68,500)	(317,752)
Gross carrying value, Exchange differences	8,878	(73,601)	(78,582)	60,886	167
Gross carrying value, Acquisation through business combination		658,837	658,837	793,324
Gross carrying value at ending	728,068	736,946	810,427	736,946	73,008
Accumulated amortisation
Accumulated amortisation at beginning
Accumulated amortisation, Charge for the year
Accumulated amortisation at ending
Net block	728,068	736,946	810,427	736,946	73,008
Softwares [Member]
Gross carrying value
Gross carrying value at beginning	216	216			377
Gross carrying value, Additions
Gross carrying value, Derecognised on ‘Disposals of a subsidary					(377)
Gross carrying value, Acquisation through business combination		216	216	216
Gross carrying value at ending	216	216	216	216
Accumulated amortisation
Accumulated amortisation at beginning	54	27			114
Accumulated amortisation, Charge for the year	27	54	27	54
Accumulated amortisation, Derecognised on ‘Disposals of a subsidary					(114)
Accumulated amortisation at ending	81	54	27	54
Net block	135	162	189	162
Intangible asset under development [Member]
Gross carrying value
Gross carrying value at beginning	11,051	166,127	166,587	166,587
Gross carrying value, Additions				4,464	166,587
Gross carrying value, Exchange differences			460
Gross carrying value, Write off	(11,051)	160,000		160,000
Gross carrying value at ending		11,051	166,127	11,051	166,587
Accumulated amortisation
Accumulated amortisation at beginning
Accumulated amortisation at ending
Net block		11,051	166,127	11,051	166,587
Commercial rights [Member]
Gross carrying value
Gross carrying value at beginning	339,277	339,277
Gross carrying value, Derecognised on ‘Disposals of a subsidary
Gross carrying value, Acquisation through business combination		339,277	339,277	339,277
Gross carrying value at ending	339,277	339,277	339,277	339,277
Accumulated amortisation
Accumulated amortisation at beginning	16,157	8,272
Accumulated amortisation, Charge for the year	7,917	16,157	8,272	16,157
Accumulated amortisation at ending	24,074	16,157	8,272	16,157
Net block	$ 315,203	$ 323,120	$ 331,005	$ 323,120

Other Non-Current Financial A_3

Other Non-Current Financial Asset (Details) - Schedule of Other Non-Current Financial Asset - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Other Non-Current Financial Asset (Details) - Schedule of Other Non-Current Financial Asset [Line Items]
Deposit for rent and devices
Other non-current financial assets	$ 285,509	$ 275,049
Previously Reported [Member]
Other Non-Current Financial Asset (Details) - Schedule of Other Non-Current Financial Asset [Line Items]
Deposit for award (Skyline)		205,000
Deposit for rent and devices		70,409
Other non-current financial assets		$ 275,409

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Other Non Current Assets Abstract
Capital advances for property, plant and equipment	$ 9,346,297	$ 8,714,907

Borrowings (Current) (Details)

Borrowings (Current) (Details) - USD ($) $ / shares in Units, shares in Millions	12 Months Ended
	Mar. 31, 2023	Nov. 09, 2022
Borrowings (Current) [Abstract]
Unsecured promissory notes, percentage	0%
Principal amount (in Dollars)		$ 3,333,333.33
Secured promissory note, percentage	7%
Secured promissory note (in Dollars)	$ 1,000,000
Issued discount, percentage	7%
Warrant exercisable (in Shares)	0.5
Warrant term	3 years
Strike price (in Dollars per share)	$ 10
Borrowings interest rate	8.50%

Borrowings (Current) (Details)

Borrowings (Current) (Details) - Schedule of Borrowings (Current) - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Secured Borrowings
7% Senior secured promissory note			$ 1,000,000
Vehicle loan from financial institution		10,946
Unsecured Borrowings
0% Senior Convertible Notes		3,333,333
Loan from directors	$ 1,637,125	532,960	36,851
Loan from a related party	1,304	1,304	1,304
Loan from others	12,022	10,587
Total	$ 4,759,545	$ 3,889,131	$ 1,038,155

Borrowings (Current) (Details_2

Borrowings (Current) (Details) - Schedule of Borrowings (Current) (Parentheticals)	Sep. 30, 2023	Mar. 31, 2023
Schedule of Borrowings (Current) [Abstract]
Senior secured promissory note		7%
Senior Convertible Notes	0%	0%

Borrowings (Non-Current) (Detai

Borrowings (Non-Current) (Details) - Schedule of Borrowings (Non-Current) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Secured Borrowings [Member]
Secured Borrowings
Vehicles Loans from Financial Institutions	$ 10,185

Trade Payables (Details) - Sche

Trade Payables (Details) - Schedule of Trade Payables - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule of Trade Payables [Abstract]
Trade payables due to related parties	$ 3,140,617	$ 2,716,238
Trade payables – Others	5,460,146	4,038,790	$ 571,773
Employee related payables	50,544	47,752	369,389
Total	$ 8,651,307	$ 6,802,780	$ 941,162

Other Financial Liabilities (De

Other Financial Liabilities (Details) - USD ($)			12 Months Ended
	Nov. 09, 2022	Jul. 01, 2021	Mar. 31, 2023	Mar. 31, 2022
Other Financial Liabilities [Abstract]
Investor purchased	$ 3,333,333.33
Common shares			1,754,386
Exercise price			$ 0.957
Warrant liability			22,766
Warrants liability, description		the Company entered into a subscription agreement (the “Subscription Agreement”) with an institutional investor (the “Investor”), pursuant to which it sold to the Investor 100 units (each, a “Unit” and collectively, the “Units”) at a price of $8,800 per Unit, consists of (i) a six-month, 7% Senior Secured Promissory Note in the aggregate principal amount of $10,000 per Unit purchased, reflecting an original issue discount of 12% (the “Note”), and (ii) one half of a three-year warrant (each, a “Warrant” and collectively, the “Warrants”) to purchase 10,000 shares of the Company’s common shares (the transaction, the “Bridge Financing”).
Fair value of warrant liability				1,487,589
Lease payments			$ 15,327	$ 339

Other Financial Liabilities (_2

Other Financial Liabilities (Details) - Schedule of Other Financial Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Financial Liabilities [Abstract]
Lease liabilities	$ 128,379	$ 120,981
Interest on tax payable			845,792
Interest accrued on 7% senior secured promissory note			337,745
Share warrants liability	1,842,657	1,585,025	75,322
Professional fees payable		9,054	251,381
Total	$ 2,084,687	$ 1,715,060	$ 1,510,240

Other Financial Liabilities (_3

Other Financial Liabilities (Details) - Schedule of Other Financial Liabilities (Parentheticals)	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Financial Liabilities [Abstract]
Interest accrued	7%	7%

Other Financial Liabilities (_4

Other Financial Liabilities (Details) - Schedule of Warrant Liability was Measured Using a Black Scholes Model - USD ($)	5 Months Ended	9 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Warrant Liability Was Measured Using A Black Scholes Model [Abstract]
Fair value at initial measurement date, Warrants Outstanding	$ 1,754,386	$ 500,000
Fair value at initial measurement date, Fair Value per shares (in Dollars per share)	$ 0.62	$ 3.13
Fair value at initial measurement date, Fair Value	$ 1,607,791	$ 1,562,911
(Gain) on remeasurement of warrant liability at fair value	(22,766)	(1,487,589)
Fair value as of March 31, Warrants Outstanding	$ 1,754,386	$ 500,000
Fair value as of March 31, Fair Value per shares (in Dollars per share)	$ 0.53	$ 0.15
Fair value as of March 31,Fair Value	$ 1,585,025	$ 75,322

Other Financial Liabilities (_5

Other Financial Liabilities (Details) - Schedule of Fair Value of Warrant Liability was Measured Using a Black Schole Model - USD ($)				12 Months Ended
		Nov. 09, 2022	Jul. 01, 2021	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Fair Value Of Warrant Liability Was Measured Using ABlack Schole Model Abstract
Current Stock Price	[1]	$ 0.95	$ 11	$ 0.94	$ 4.75
Strike Price	[1]	$ 0.95	$ 10	$ 0.94	$ 10
Time to Maturity	[1]	5 years	3 years	4 years 7 months 28 days	2 years 3 months
Dividend Yield (in Dollars)	[2]
Historical Volatility	[3]	$ 1.85	$ 35.49	$ 1.87	$ 34.9	[2]
Risk Free interest Rate	[4]	4%	0.47%	4.42%	2.45%
[1]Based on the agreement dated July 1, 2021[2]No dividend is declared or paid since inception of the Company[3]Based on the Volatility research carried out[4]Based on Interest rate for US treasury bonds

Employee Benefits Obligations_2

Employee Benefits Obligations (Details)	12 Months Ended
	Mar. 31, 2023
Employee Benefits Obligations [Line Items]
Gratuity payable description	The Company provides for gratuity for employees in India as per the Payment of Gratuity Act, 1972. Employees who are in continuous service for a period of 5 years are eligible for gratuity. The amount of gratuity payable on retirement/termination is the employees last drawn basic salary per month computed proportionately for 15 days salary multiplied for the number of years of service.

Employee Benefits Obligations_3

Employee Benefits Obligations (Details) - Schedule of Standalone Statement of Financial Position - Funded Plans [Member] - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Funded Plans
Current	$ 212
Non current	$ 72,456

Employee Benefits Obligations_4

Employee Benefits Obligations (Details) - Schedule of Movement in Defined Benefit Obligations - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Included in OCI
Exchange difference		$ 177,708
Fair value of plant assets [Member]
Schedule of Movement in Defined Benefit Obligations [Abstract]
As at beginning balance
Included in profit and loss
Total profit and loss
Included in OCI
As at ending balance
Defined benefit obligation [Member]
Schedule of Movement in Defined Benefit Obligations [Abstract]
As at beginning balance	44,776
Included in profit and loss
Service cost	27,549
Interest cost (income)	3,056
Total profit and loss	75,382
Included in OCI
Actuarial gain/(loss)
Exchange difference	(2,715)
As at ending balance	$ 72,666	$ 44,776

Employee Benefits Obligations_5

Employee Benefits Obligations (Details) - Schedule of Plan Assets Comprise - Plan assets [Member] - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Schedule of Plan Assets Comprise [Abstract]
Cash and cash equivalents
Investment property
Fixed assets
Other assets
Total

Employee Benefits Obligations_6

Employee Benefits Obligations (Details) - Schedule of Actuarial Assumptions	Mar. 31, 2023	Mar. 31, 2022
Schedule of Actuarial Assumptions [Abstract]
Discount rate	7.50%
Attrition rate	5%
Future salary growth rate	10%

Employee Benefits Obligations_7

Employee Benefits Obligations (Details) - Schedule of Benefit Obligation	Mar. 31, 2023	Mar. 31, 2022
Males [Member] | Bottom of range [member] | Longetivity at age of 65 for current members aged above 45 [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.258%
Males [Member] | Bottom of range [member] | Longetivity at age of 65 for current members aged above 45 or below [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.092%
Males [Member] | Top of range [member] | Longetivity at age of 65 for current members aged above 45 [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	2.406%
Males [Member] | Top of range [member] | Longetivity at age of 65 for current members aged above 45 or below [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.168%
Females [Member] | Bottom of range [member] | Longetivity at age of 65 for current members aged above 45 [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.258%
Females [Member] | Bottom of range [member] | Longetivity at age of 65 for current members aged above 45 or below [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.092%
Females [Member] | Top of range [member] | Longetivity at age of 65 for current members aged above 45 [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	2.406%
Females [Member] | Top of range [member] | Longetivity at age of 65 for current members aged above 45 or below [Member]
Employee Benefits Obligations (Details) - Schedule of Benefit Obligation [Line Items]
Employee longevity percentage	0.168%

Employee Benefits Obligations_8

Employee Benefits Obligations (Details) - Schedule of Defined Benefit Obligation by the Amounts - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Discount rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation	$ 18,925
Attrition rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation	12,324
Future salary growth rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation	$ (15,884)

Employee Benefits Obligations_9

Employee Benefits Obligations (Details) - Schedule of Defined Benefit Obligation by the Amounts (Parentheticals)	Mar. 31, 2023	Mar. 31, 2022
Discount rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation percentage rate	1%	1%
Attrition rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation percentage rate	1%	1%
Future salary growth rate (1% movement) [Member]
Schedule of Defined Benefit Obligation by the Amounts [Abstract]
Defined benefit obligation percentage rate	1%	1%

Other Current Liabilities (Det

Other Current Liabilities (Details) - Schedule of Other Current Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Current Liabilities [Abstract]
GST and other tax liabilities		$ 73,248	$ 7,790,790
CSR expenses liabilities			206,619
Cheques receivables/payables (net)	$ 2,031,576	1,437,245
Capital creditors	713,240	799,501	896
Advances from customers		142,196
Other current liabilities	$ 3,190,041	$ 2,452,190	$ 7,998,305

Customer Acquisition Payable (D

Customer Acquisition Payable (Details)	12 Months Ended
	Mar. 31, 2023
Customer Acquisition Payable [Abstract]
Percentage of payment obligation	50%
Remaining percentage	50%

Customer Acquisition Payable _2

Customer Acquisition Payable (Details) - Schedule of Customer Acquisition Payable - USD ($)		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Schedule Of Customer Acquisition Payable Abstract
Customer acquisition payable to Reachnet	[1]		$ 58,293,330
Customer acquisition payable to Reachnet, current portion			(29,146,665)
Customer acquisition payable to Reachnet, non-current portion			$ 29,146,665
[1]The Company has modified its arrangement with Reachnet and accordingly, the customer acquisition amount would no longer be payable for the year ended March 31, 2023. The effective modification date is at the closing hours of April 1, 2022. Refer to 23A for further details.

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)		12 Months Ended
	Oct. 30, 2021	Mar. 31, 2023	Sep. 30, 2023	Mar. 07, 2023	Mar. 31, 2022
Commitments and Contingencies (Details) [Line Items]
Acquired percentage		51%	51%	51%
Commitment consideration				$ 10,000,000
Capital commitment aggregate amount	$ 800,000
Aggregate amount paid
Shareholding percentage	75%
Sri Sai [Member]
Commitments and Contingencies (Details) [Line Items]
Acquired percentage		51%
Commitment consideration		$ 10,000,000
Commitment for capital investment		$ 7,500,000
Aggregate amount paid	$ 70,000

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of commitments and contingencies - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Commitments and Contingencies [Abstract]
Commitment for capital investment in Sri Sai	$ 7,500,000
Other capital commitment	1,411,022
Financially support the investment in research organizations – GHSI		730,000
Total	$ 8,911,022	$ 730,000

Equity (Details)

Equity (Details) - USD ($)			1 Months Ended		12 Months Ended
	Jun. 17, 2022	May 15, 2020	Mar. 31, 2020	Mar. 17, 2020	Mar. 31, 2022	Sep. 30, 2023	Aug. 31, 2023	Mar. 31, 2023	Nov. 09, 2022
Equity (Details) [Line Items]
Price per share (in Dollars per share)							$ 0.4
Principal amount of unsecured senior (in Dollars)									$ 3,333,333.33
Shares Issuance									20,911,474
Common shares issued									19,157,088
Current holding of common shares					28,483,678
Individual capacity of shares					26,221,207
Authorized share capital		230,000,000	50,000
Par value per share (in Dollars per share)		$ 0.01	$ 0.1	$ 0.1
Top of range [Member]
Equity (Details) [Line Items]
Authorized share capital				50,000
Bottom of range [Member]
Equity (Details) [Line Items]
Authorized share capital				30,000
Mr. Dharmesh Pandya [Member]
Equity (Details) [Line Items]
Common shares issued					33,854,062
Common shares						55,008,829
Mr. Pandya [Member]
Equity (Details) [Line Items]
Common shares issued					7,932,855
Lytus Trust [Member]
Equity (Details) [Line Items]
Common shares issued					2,621,371
Individual capacity of shares					2,262,471
Common Share Conversion [Member]
Equity (Details) [Line Items]
Common shares issued								19,157,088
Warrant Conversion [Member]
Equity (Details) [Line Items]
Common shares issued								1,754,386
Initial Public Offering [Member]
Equity (Details) [Line Items]
Gross proceeds (in Dollars)	$ 12,400,000
Public offering shares	2,609,474
Price per share (in Dollars per share)	$ 4.75
Overallotment [Member]
Equity (Details) [Line Items]
Gross proceeds (in Dollars)	$ 1,860,000
Public offering shares	391,421
Price per share (in Dollars per share)	$ 4.75

Equity (Details) - Schedule of

Equity (Details) - Schedule of Common Shares - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Schedule of Common Shares [Abstract]
Common shares – par value $ 0.01/0.10 each	$ 37,576,449	$ 34,154,062

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Common Shares (Parentheticals) - $ / shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Common Shares [Abstract]
Common shares par value	$ 0.01	$ 0.1

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of Movements in Common Shares - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Schedule of Movements in Common Shares [Abstract]
Balance at beginning, Share	37,576,449	34,154,062	34,154,062	30,000
Balance at beginning, Amount	$ 375,764	$ 341,541	$ 341,541	$ 3,000
Shares split from $ 0.10 to $ 0.01				300,000
Shares split from $ 0.10 to $ 0.01				$ 300,000
Shares issued	4,092,105			33,854,062
Shares issued	$ 40,922			$ 338,541
Balance at ending, Share	41,668,554	37,576,449	34,154,062	34,154,062
Balance at ending, Amount		$ 375,764	$ 341,541	$ 341,541
Issued during the year		3,000,895
Issued during the year		$ 30,008
Share warrants exercised		421,492
Share warrants exercised		$ 4,215

Equity (Details) - Schedule o_4

Equity (Details) - Schedule of Movements in Common Shares (Parentheticals)	12 Months Ended
	Mar. 31, 2021 $ / shares
Schedule of Movements in Common Shares [Abstract]
Shares split, maximum	$ 0.1
Shares split, minimum	$ 0.01

Equity (Details) - Schedule o_5

Equity (Details) - Schedule of Equity - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2023
Schedule of Equity [Abstract]
Common stock – par value $0.01, 34,154,062 shares issued and outstanding	$ 375,766	$ 341,541	$ 416,688
Net income available to common shareholders	(4,518,954)	12,148,403
Securities Premium	12,474,944
Translation of foreign subsidiaries, net of tax	(124,992)	(283,078)
Employee benefits reclassification	(714)
Non-controlling interest	2,538,478	1,908
Total	$ 10,368,762	$ 12,208,774

Equity (Details) - Schedule o_6

Equity (Details) - Schedule of Equity (Parentheticals) - Ordinary shares [member] - $ / shares	Mar. 31, 2023	Mar. 31, 2022
Schedule of Equity [Abstract]
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued	34,154,062	34,154,062
Common stock, shares outstanding	34,154,062	34,154,062

Equity (Details) - Schedule o_7

Equity (Details) - Schedule of Amounts Managed as Capital - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2023
Schedule of Amounts Managed as Capital [Abstract]
Current borrowings	$ (3,889,131)	$ (1,038,155)	$ (4,759,545)
Cash and cash equivalents	311,810	8,758
Net debt	3,577,321	(1,029,397)
Total equity	$ 10,744,528	$ 12,208,774
Net debt to equity ratio	33.29%	8.43%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	Nov. 09, 2022	Mar. 31, 2022
Earnings Per Share [Abstract]
Principal amount (in Dollars)	$ 3,333,333.33
Number of common stock reserved issuance	20,911,474
Conversion of common stock	19,157,088
Conversion of warrant	1,754,386
Aggregate shares		500,000

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	Mar. 31, 2022
Schedule of Earnings Per Share [Abstract]
Net income (loss) available to common shareholders (in Dollars)	$ (1,281,940)		$ (1,635,837)	$ (403,035)
Weighted average number of common shares (in Shares)	646,012	585,037	36,808,689	34,154,062
Par value	$ 0.01		$ 0.01	$ 0.01
Earnings/(loss) per common share:
Basic earnings/(loss) per common share	(1.98)	$ (1.55)	(0.04)	(0.01)
Diluted earnings/(loss) per common share	$ (1.98)	$ (1.55)	$ (0.04)	$ (0.01)

Financial Risk Management (Deta

Financial Risk Management (Details)	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2023	Mar. 31, 2023
Financial Risk Management (Details) [Line Items]
Senior convertible notes, percentage		0%	0%
Secured promissory notes, percentage	7%
Bottom of range [Member]
Financial Risk Management (Details) [Line Items]
Borrowings interest rate	7%
Top of range [Member]
Financial Risk Management (Details) [Line Items]
Borrowings interest rate	8.50%

Financial Risk Management (De_2

Financial Risk Management (Details) - Schedule of Expected Credit Loss	12 Months Ended
	Mar. 31, 2023
Low credit risk [Member]
Financial Risk Management (Details) - Schedule of Expected Credit Loss [Line Items]
Basis of categorization	Cash and cash equivalents, trade receivables, and other financial assets
Provision for expected credit loss	12 month expected credit loss
Moderate credit risk [Member]
Financial Risk Management (Details) - Schedule of Expected Credit Loss [Line Items]
Basis of categorization	Trade receivables and other financial assets
Provision for expected credit loss	Lifetime expected credit loss, or 12 month expected credit loss
High credit risk [Member]
Financial Risk Management (Details) - Schedule of Expected Credit Loss [Line Items]
Basis of categorization	Trade receivables and other financial assets
Provision for expected credit loss	Lifetime expected credit loss, or fully provided for

Financial Risk Management (De_3

Financial Risk Management (Details) - Schedule of Profit and Loss and Other Comprehensive Income - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Low credit risk [Member]
Financial Risk Management (Details) - Schedule of Profit and Loss and Other Comprehensive Income [Line Items]
Cash and cash equivalents	$ 311,810	$ 8,758
Other financial assets	2,529,576	330
Moderate credit risk [Member]
Financial Risk Management (Details) - Schedule of Profit and Loss and Other Comprehensive Income [Line Items]
Trade receivables	1,831,724
Other receivables		$ 50,939,090

Financial Risk Management (De_4

Financial Risk Management (Details) - Schedule of Loss Provisions are Disclosed Under Each Sub-Category of Such Financial Assets - Financial Assets [Member] - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financial Risk Management (Details) - Schedule of Loss Provisions are Disclosed Under Each Sub-Category of Such Financial Assets [Line Items]
Estimated gross carrying amount at default Cash and cash equivalents	$ 311,810	$ 8,758
Expected probability of default Cash and cash equivalents	0%	0%
Expected credit losses Cash and cash equivalents
Cash and cash equivalents	311,810	8,758
Estimated gross carrying amount at default Other financial assets	$ 2,529,576	$ 330
Expected probability of default Other financial assets	0%	0%
Expected credit losses Other financial assets
Other financial assets	$ 2,529,576	$ 330

Financial Risk Management (De_5

Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables - Asset Class [Member] - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount		$ 50,939,090
Estimated total gross carrying amount at default	1,889,556
Lifetime ECL	57,831
Not past due &30 [Member]
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount		$ 50,939,090
Expected loss rate	0%	0%
Estimated total gross carrying amount at default	$ 1,259,489
Lifetime ECL	0.01
31 - 90 [Member]
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount
Expected loss rate	0%	0%
Estimated total gross carrying amount at default	$ 239,522
Lifetime ECL	0.1
90 - 180 [Member]
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount
Expected loss rate	0.03%	0%
Estimated total gross carrying amount at default	$ 220,966
Lifetime ECL	73.16
180 - 365 [Member]
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount
Expected loss rate	5.82%	0%
Estimated total gross carrying amount at default	$ 59,573
Lifetime ECL	3,641.53
>365 [Member]
Financial Risk Management (Details) - Schedule of Considered to Recognize Lifetime Expected Credit Losses on Trade Receivables [Line Items]
Gross carrying amount
Expected loss rate	50%	0%
Estimated total gross carrying amount at default	$ 110,006
Lifetime ECL	$ 54,116.2

Financial Risk Management (De_6

Financial Risk Management (Details) - Schedule of Movement of Allowance for Trade Receivables	12 Months Ended
	Mar. 31, 2023 USD ($)
Schedule of Movement of Allowance for Trade Receivables [Abstract]
Acquired in business combination	$ 190,549
Gain recognised/(reversed) during the year	(120,544)
Exchange gain	12,174
As at March 31, 2023	$ 57,831

Financial Risk Management (De_7

Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities - Financial Liabilities [Member] - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities [Line Items]
Borrowings	$ 3,889,131	$ 1,038,155
Trade payables	6,802,780	941,162
Other financial liabilities	1,715,060	1,510,240
Other current liabilities	2,452,190	7,998,305
Customer Acquisition Payable		58,293,330
Total	14,859,161	69,781,192
Less than 1 year [Member]
Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities [Line Items]
Borrowings	3,889,131	1,038,155
Trade payables	6,802,780	941,162
Other financial liabilities	1,715,060	1,510,240
Other current liabilities	2,452,190	7,998,305
Customer Acquisition Payable		29,146,665
Total	14,859,161	40,634,527
1 – 2 years [Member]
Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities [Line Items]
Borrowings
Trade payables
Other financial liabilities
Customer Acquisition Payable		29,146,665
Total		29,146,665
2 – 3 years [Member]
Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities [Line Items]
Borrowings
Trade payables
Other financial liabilities
Customer Acquisition Payable
Total
More than 3 years [Member]
Financial Risk Management (Details) - Schedule of Group’s Financial Liabilities Based on their Contractual Maturities [Line Items]
Borrowings
Trade payables
Other financial liabilities
Customer Acquisition Payable
Total

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Carrying Amounts and Fair Values of Financial Instruments - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Fair value through profit & loss [Member]
Financial Assets
Investments
Trade receivables	1,831,724
Other receivables		50,939,090
Others financial assets	2,529,576	330
Total	4,361,300	50,939,420
Financial Liabilities
Trade payables	6,802,780	941,162
Other financial liabilities	1,715,060	1,510,240
Total	8,517,840	2,451,402
Fair value through other comprehensive income [Member]
Financial Assets
Total
Financial Liabilities
Total
Amortized cost [Member]
Financial Assets
Total
Financial Liabilities
Borrowings	3,899,316	1,038,155
Total	$ 3,899,316

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Fair Value of Instruments Measured at Amortized Cost - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Carrying Value [Member]
Fair Value Measurements (Details) - Schedule of Fair Value of Instruments Measured at Amortized Cost [Line Items]
Borrowings	$ 3,899,316	$ 3,899,316
Fair value [Member]
Fair Value Measurements (Details) - Schedule of Fair Value of Instruments Measured at Amortized Cost [Line Items]
Borrowings		$ 1,038,155

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of Transactions with Subsidiaries and Key Management Personnel - USD ($)		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Significant influenc Entity-KMP [Member]
Related Party Transactions (Details) - Schedule of Transactions with Subsidiaries and Key Management Personnel [Line Items]
Subscription income		$ 107,322
Installation charges		125,071
Commisiio expenses		696,746
Bawith charges		25,245
Purchase of materails		5,111
Interest on loans		218
Trade receivable		352,424
Trade payable		2,712,683
Outstanding loan payable
Outstanding loan receivable		35,598
Outstanding receivable		1,083,034
Relatives of KMP [Member]
Related Party Transactions (Details) - Schedule of Transactions with Subsidiaries and Key Management Personnel [Line Items]
Subscription income
Installation charges
Remuneration	[1]	20,507
Rent paid/ provided		6,703
Loans and Advances given		97,355
Outstanding loan receivable		95,443
Subsidiaries [member]
Related Party Transactions (Details) - Schedule of Transactions with Subsidiaries and Key Management Personnel [Line Items]
Loan taken		3,853,017
Issue of Shares		2,501,000
Investment in CCD of Subsidary		3,853,017
Investments in shares of subsidaries		2,501,000
Loans and Advances given		3,853,017
Outstanding loan payable		3,853,017
Outstanding loan receivable		3,853,017
IPO amount with Lytus Inc Receivable		118,728
IPO amount of Lytus BVI Payable		118,728
KMP [Member]
Related Party Transactions (Details) - Schedule of Transactions with Subsidiaries and Key Management Personnel [Line Items]
Loan taken		311	292,904
Loan write bck		10
Loan Repayment		(19,000)	(304,500)
Remuneration	[1]	95,644	186,352
Rent paid/ provided
Reimursement of expenss		31,155
Trade payable		3,555	115,072
Outstanding loan payable		544,851	38,155
Outstanding receivable		$ 214,458	$ 214,458
[1]As of March 31, 2022, the remuneration of CEO of GHSI was no longer payable.

Segment Information (Details)

Segment Information (Details)	12 Months Ended
	Mar. 31, 2023
Segment Information [Abstract]
Number of segments	2
Number of reportable segments	2
Revenue percentage	10%

Segment Information (Details) -

Segment Information (Details) - Schedule of Information about Primary Segments - Primary Segments [Member] - USD ($)		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Revenue
Extrenal revenue		$ 19,008,184	$ 50,630
Other income		385,145	14,552,533
Intersegment revenue
Total		19,393,329	14,603,163
Segment result		3,615,219	3,703,048
Unallocated corporate expenses		(2,964,942)	(3,122,485)
Less: Interest and finance charges		(1,612,180)	(2,156,651)
Less: Loss on deconsolidation of subsidary		(192,776)
Add : Interest income		19,123
Add: Unallocated exceptional items gain/(loss)
Add: Unallocated other income		22,766	1,753,589
Profit from continuing operations		(1,112,790)	176,911
Profit from discontinuing operations
Net income (loss) available to common shareholders		(1,112,790)	176,911
Segment assets		13,519,355	86,527,295
Unallocated corporate assets		13,427,986	301,622
Total assets		26,947,341	86,828,917
Segment liabilities		10,643,047	72,523,353
Unallocated corporate liabilities		5,465,357	2,096,790
Total liabilities		16,108,404	74,620,143
Capital expenditure on:
Tangible assets		11,074,810
Intangible assets		1,087,490	59,456,249
Depreciation expense	[1]	680,013
Amortisation expense	[1]	16,211	11,894,518
Cable business [Member]
Revenue
Extrenal revenue		19,008,184
Other income		385,145	14,392,091
Intersegment revenue
Total		19,393,329	14,392,091
Segment result		3,615,219	3,754,916
Unallocated corporate expenses
Less: Interest and finance charges		(1,612,180)	(2,156,651)
Less: Loss on deconsolidation of subsidary
Add : Interest income		19,123
Add: Unallocated exceptional items gain/(loss)
Add: Unallocated other income
Profit from continuing operations		2,022,162	1,598,265
Profit from discontinuing operations
Net income (loss) available to common shareholders		2,022,162	1,598,265
Segment assets		13,283,246	86,291,186
Unallocated corporate assets
Total assets		13,283,246	86,291,186
Segment liabilities		10,643,047	72,523,353
Unallocated corporate liabilities
Total liabilities		10,643,047	72,523,353
Capital expenditure on:
Tangible assets		11,074,810
Intangible assets		1,087,490	59,227,749
Depreciation expense	[1]	680,013
Amortisation expense	[1]	16,211	11,894,518
Telemedicine Services [Member]
Revenue
Extrenal revenue			50,630
Other income			159,712
Intersegment revenue
Total			210,342
Segment result			(51,868)
Unallocated corporate expenses
Less: Interest and finance charges
Less: Loss on deconsolidation of subsidary
Add : Interest income
Add: Unallocated exceptional items gain/(loss)
Add: Unallocated other income
Profit from continuing operations			(51,868)
Profit from discontinuing operations
Net income (loss) available to common shareholders			(51,868)
Segment assets		236,109	236,109
Unallocated corporate assets
Total assets		236,109	236,109
Segment liabilities
Unallocated corporate liabilities
Total liabilities
Capital expenditure on:
Tangible assets
Intangible assets			228,500
Depreciation expense	[1]
Amortisation expense	[1]
[1]Note: Excluding unallocated depreciation and amortisation.

Segment Information (Details)_2

Segment Information (Details) - Schedule of Revenue as per Geographical Markets: - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Domestic [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets	$ 19,393,329	$ 14,602,433
Long Lived Assets (non-current assets) as per geographical markets	20,456,032	35,426,091
Revenue as per Customers		14,392,091
Overseas [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets
Long Lived Assets (non-current assets) as per geographical markets
Revenue as per Customers
Cable business [Member] | Domestic [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets	19,393,329	14,392,091
Long Lived Assets (non-current assets) as per geographical markets	20,456,032	35,197,591
Revenue as per Customers		14,392,091
Cable business [Member] | Overseas [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets
Long Lived Assets (non-current assets) as per geographical markets
Revenue as per Customers
Telemedicine Services [Member] | Domestic [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets		210,342
Long Lived Assets (non-current assets) as per geographical markets		228,500
Revenue as per Customers
Telemedicine Services [Member] | Overseas [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Revenue as per Geographical Markets
Long Lived Assets (non-current assets) as per geographical markets
Revenue as per Customers
Unallocated [Member] | Domestic [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Long Lived Assets (non-current assets) as per geographical markets
Unallocated [Member] | Overseas [Member]
Segment Information (Details) - Schedule of Revenue as per Geographical Markets: [Line Items]
Long Lived Assets (non-current assets) as per geographical markets

Modification of Earlier Arran_3

Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) - USD ($) $ in Millions					1 Months Ended	6 Months Ended	12 Months Ended
	Mar. 27, 2023	Jul. 27, 2022	Apr. 01, 2022	Dec. 06, 2019	Jan. 17, 2023	Sep. 30, 2023	Mar. 31, 2023	Mar. 07, 2023
Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) [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	$ 1
Foreign exchange investment percentage						100%	100%
Foreign investment percentage						49%	49%
Commitment liability pay						$ 58.3	$ 58.3
Sri Sai Ltd [Member]
Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) [Line Items]
Acquisition Percentage								51%
Acquired amounts						1	1
Commitment liability pay						$ 7.5	$ 7.5
Acquired percentage	51%		51%

Modification of Earlier Arran_4

Modification of Earlier Arrangement and Acquisition of Sri Sai (Details) - Schedule of Applying the New Accounting Policy - USD ($)		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022		Apr. 01, 2022
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)
Net balances adjusted
Retained earnings (refer to Consolidated Statement of Changes in Equity)		4,518,954	12,148,403
Pre-adjustment [Member]
Non-current assets
Intangible (Customer Acquisition, net of amortisation)			(35,186,496)		$ (35,186,496)
Deferred tax assets	[1]		(537,915)
Other receivables			(50,939,090)		(50,939,090)
Total of assets			(86,663,501)		(86,663,501)
Liabilities Items
Net of payments during the year ended March 31, 2023			28,751,456
Deferred tax liability			2,297,717	[1]	2,297,717	[2]
Other financial liabilities
Interest on tax payable			845,792
Statutory liabilities	[1]		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
Net balances adjusted			(14,319,254)		(14,319,254)
Retained earnings (refer to Consolidated Statement of Changes in Equity)			$ (14,319,254)		(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)			$ (2,170,851)
[1] These balances were as per standalone financial statements of Lytus India 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		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022	Mar. 07, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) [Line Items]
Acquired percentage	51%		51%		51%
Consideration amount					$ 10,000,000
Revenues	$ 9,660,631	$ 9,771,495	$ 19,008,182
Other income	52,219	360,842	385,145	$ 16,305,533
Mr. Nimish Pandya [Member]
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) [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 (Details) [Line Items]
Other income	$ 204,123	614,027	1,908,260
Capital investment		$ 7,500,000	$ 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] - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements [Line Items]
Consideration transferred	$ 2,500,000	$ 2,500,000
Add: Non-controlling interest – 49%	1,768,961	1,768,961
Less: Sri Sai Net Assets	3,610,124	3,610,124
Goodwill	$ 658,837	$ 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)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Goodwill upon Acquisition [Member]
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements (Parentheticals) [Line Items]
Non-controlling interest	49%	49%

Acquisition of Sri Sai Cable _6

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Business Combination - Business combinations [member] - INR (₨)	Sep. 30, 2023	Mar. 31, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Business Combination [Line Items]
Amount settled in cash	₨ 2,500,000	₨ 2,500,000
Proportionate value of non-controlling interest in Sri Sai	1,768,961	1,768,961
Total	4,268,961	4,268,961
Net identifiable assets and liabilities
Property plant and equipment	7,428,382	7,429,350
Intangible assets	339,493	339,539
Capital work in progress		837,605
Non-current loans and advances	344,818	555,777
Trade receivables	2,260,797	2,260,797
Cash and cash equivalents	432,138	432,195
Other current assets	295,216	1,283,882
Deferred tax liabilities		(295,216)
Borrowings	(11,788)	(11,788)
Other liabilities	(65,115)	(65,115)
Trade and other payables	(8,944,872)	(9,156,901)
Net identifiable assets and liabilities	3,610,124	3,610,124
Goodwill	₨ 658,837	₨ 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	Sep. 30, 2022	Mar. 31, 2023
Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Changes in Goodwill [Line Items]
Balance at 31 March 2022	$ 732,782
Acquired through business combination		658,837	658,837
Net exchange differences	$ (8,828)	$ 78,898	73,945
Balance at 31 March 2023			$ 732,782

Deconsolidation of Subsidiary_2

Deconsolidation of Subsidiary (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Deconsolidation of Subsidiary [Abstract]
Liability payable	$ 730,000	$ 730,000	$ 265,410

Deconsolidation of Subsidiary_3

Deconsolidation of Subsidiary (Details) - Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Loss Attributable to the Company on Deconsolidation of a subsidiary [Abstract]
Fair Value Consideration receivable/received
Share capital at disposal	162,000	1,328
Add: Retained earnings at disposal date	3,701	(165,453)
Total of Net assets at disposal	165,701	(164,125)
Group Share	124,276	(83,704)
Less Goodwill at acquisition date	68,500	308,802
Total Loss on deconsolidation date	$ (192,776)	$ (225,098)

Deconsolidation of Subsidiary_4

Deconsolidation of Subsidiary (Details) - Schedule of Consolidated Financial Statements - DDC CATV [Member] - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Deconsolidation of Subsidiary (Details) - Schedule of Consolidated Financial Statements [Line Items]
Total revenue	$ 1,568,078
Total expenses	1,644,560
Loss before tax	(76,482)
Tax expenses	2,560
Net income (loss) available to common shareholders	79,042
Other comprehensive loss, net of tax	25,364
Total assets	1,575,722	1,820,080
Total liabilities	1,765,211	1,905,163
Total equity	$ (189,489)	$ (85,083)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 05, 2024	Aug. 31, 2023	Jul. 14, 2023	Nov. 09, 2022	Jul. 24, 2023	Mar. 31, 2023	Mar. 31, 2022
Subsequent Events (Details) [Line Items]
Purchased principal amount (in Dollars)		$ 454,130		$ 3,333,333.33
Issuance reserved shares				20,911,474,000,000
Common stock, shares issued				19,157,088
Secured loan (in Dollars)						$ 1,000,000
Issued capital ordinary (in Dollars)					$ 30,000,000
Par value (in Dollars per share)		$ 0.4
Ordinary shares [member]
Subsequent Events (Details) [Line Items]
Common stock, shares issued						34,154,062	34,154,062
Par value (in Dollars per share)						$ 0.01	$ 0.01
Ordinary shares [member] | Warrant [Member]
Subsequent Events (Details) [Line Items]
Common stock, shares issued						1,754,386
Par value (in Dollars per share)		$ 0.01
Non-adjusting event after reporting period [Member]
Subsequent Events (Details) [Line Items]
Secured loan (in Dollars)			$ 350,000
Shares held			1,500,000
Total repayment amount (in Dollars)			$ 472,500
Interest expense (in Dollars)			122,500
Repayment term, amount (in Dollars)			19,687.5
Average monthly payment (in Dollars)			$ 78,750
Event after reporting period [Member]
Subsequent Events (Details) [Line Items]
Combined share	1
Shares issued	60
Event after reporting period [Member] | Top of range [Member]
Subsequent Events (Details) [Line Items]
Ordinary shares reduced	93,679,260
Event after reporting period [Member] | Bottom of range [Member]
Subsequent Events (Details) [Line Items]
Ordinary shares reduced	1,561,309
Event after reporting period [Member] | Ordinary shares [member]
Subsequent Events (Details) [Line Items]
Par value (in Dollars per share)	$ 0.01

Subsequent Events (Details) - S

Subsequent Events (Details) - Schedule of Common Shares Conversion	12 Months Ended
	Mar. 31, 2023 shares
June 23, 2023 [Member]
Subsequent Events (Details) - Schedule of Common Shares Conversion [Line Items]
Principle amount converted	22,445
No. of Common Shares issued	50,000
July 20, 2023 [Member]
Subsequent Events (Details) - Schedule of Common Shares Conversion [Line Items]
Principle amount converted	383,300
No. of Common Shares issued	1,000,000
July 28, 2023 [Member]
Subsequent Events (Details) - Schedule of Common Shares Conversion [Line Items]
Principle amount converted	181,050
No. of Common Shares issued	500,000

Nature of Operations and Summ_7

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, 2022
Lytus Technologies Private Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	India	India
Shareholding and Voting Power %	100%	100%	100%
Sri Sai Cable and Broadband Private Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	India	India
Shareholding and Voting Power %	51%	51%
Lytus Technologies Inc. [Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	United States	United States
Shareholding and Voting Power %		100%
Global Health Sciences, Inc.[Member]
Schedule of Consolidated Financial Statements [Line Items]
Country of Incorporation	United States	United States
Shareholding and Voting Power %		75%	75%

Nature of Operations and Summ_8

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	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Buildings [Member]
Schedule of Estimated Useful Lives of Property and Equipment for Current and Comparative Periods [Line Items]
Estimated useful lives	40 years	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	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	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	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	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	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	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	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	10 years

Nature of Operations and Summ_9

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	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Customers acquisition [Member]
Schedule of Estimated Useful Lives by Major Class of Finite-Life Intangible Assets [Line Items]
Estimated useful lives	5 years	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	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	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	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	10 years

Revenue from Contract with Cu_5

Revenue from Contract with Customers (Details) - Schedule of Revenue from Contract with Customers - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Types services
Total revenue from contract with customers	$ 9,660,331	$ 9,771,496	$ 19,008,184	$ 50,630
Timing of revenue recognition
Product transferred at point in time
Services transferred over time	9,660,331	9,771,496	19,008,184	50,630
Total	9,660,331	9,771,496	$ 19,008,184	$ 50,630
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_6

Revenue from Contract with Customers (Details) - Schedule of Information about Receivables, Contract Assets and Contract Liabilities - USD ($)	6 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) - Sche_2

Other Income (Details) - Schedule of Other Income - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Income [Abstract]
Fair value gain on warrant liability	$ 2,106		$ 22,766	$ 1,487,589
Sundry Balances written back	50,113	360,842
Total other income	$ 52,219	$ 360,842	$ 385,145	$ 16,305,533

Expenses (Details) - Schedule_9

Expenses (Details) - Schedule of Expenses - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Expenses [Abstract]
Cost of revenue	$ 7,757,172	$ 7,163,929	$ 13,884,291	$ 17,722
Amortization of intangible assets (refer to Note 11)	7,944	8,299	16,211	11,894,518
Depreciation (refer to Note 10)	445,847	293,077	680,013
Legal and professional expenses	259,837	1,692,391
Staffing expense	471,181	314,721	633,979	310,894
Other operating expenses	1,464,296	1,075,542	2,267,265	473,403
Total expenses	$ 10,406,277	$ 10,547,959	$ 18,314,838	$ 13,528,856

Income Tax (Details) - Schedu_9

Income Tax (Details) - Schedule of Income Tax - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Schedule of Income Tax [Abstract]
Current tax expenses		$ 178,287	$ 387,407	$ 1,117,861
Deferred tax expense	(31,380)	78,663	135,640	(537,915)
Income tax expense	$ (31,380)	$ 256,950	$ 523,047	$ 579,946

Trade Receivables (Current) (_5

Trade Receivables (Current) (Details) - Schedule of Trade Receivables - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 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

Other Non-Current Financial A_4

Other Non-Current Financial Assets (Details) - Schedule of Other Non-Current Financial Assets - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
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	$ 330
Total (A) + (B)	$ 3,335,539	$ 2,804,625

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - USD ($)	6 Months Ended	12 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_2

Other Current Assets (Details) - Schedule of Other Current Assets - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Schedule of Other Current Assets [Abstract]
Prepaid expenses	$ 20,635
Balances with government authorities	761,500	507,696	27,400
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	30,000
Advance payment of commission on loans	105,168	140,000	22,002
Other receivables – Balance with a Director	214,458	214,458	214,458
Total	$ 2,341,220	$ 1,652,936	$ 328,024

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of Property and Equipment Consist - USD ($)	6 Months Ended			12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	$ 10,280,540	$ 7,989,628			$ 1,180,395
Additions	1,565,957	2,852,158	561,246	2,852,158
Opening balance	680,013	293,077			240,164
Acquisition through business combination (refer to Note 20)		7,428,382	7,428,382	7,428,381
Ending balance	11,846,497	10,280,540	7,989,628	10,280,540
Charge for the year	445,847	680,013	293,077	680,013
Net block value	10,720,637	9,600,527	7,696,551	9,600,527
Ending balance	1,125,860	680,013	293,077	680,013
ROU-office premises [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	486,531	25,111
Additions	27,323	461,420		461,420
Opening balance	50,845	4,863
Acquisition through business combination (refer to Note 20)		25,111	25,111	25,111
Ending balance	513,854	486,531	25,111	486,531
Charge for the year	54,377	50,845	4,863	50,845
Net block value	408,632	435,686	20,248	435,686
Ending balance	105,222	50,845	4,863	50,845
Building [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	32,006	32,006
Additions
Opening balance	462	236
Acquisition through business combination (refer to Note 20)		32,006	32,006	32,006
Ending balance	32,006	32,006	32,006	32,006
Charge for the year	226	462	236	462
Net block value	31,318	31,544	31,770	31,544
Ending balance	688	462	236	462
Property and equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	9,676,353	7,890,447			1,160,772
Additions	1,533,385	2,326,888	540,982	2,326,888
Opening balance	616,304	284,983			232,822
Acquisition through business combination (refer to Note 20)		7,349,465	7,349,465	7,349,465
Ending balance	11,209,738	9,676,353	7,890,447	9,676,353
Charge for the year	384,507	616,304	284,983	616,304
Net block value	10,208,927	9,060,049	7,605,464	9,060,049
Ending balance	1,000,811	616,304	284,983	616,304
Furniture and fittings [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	11,802				337
Additions	4,647	11,802		11,802
Opening balance	421				89
Acquisition through business combination (refer to Note 20)
Ending balance	16,449	11,802		11,802
Charge for the year	702	421		421
Net block value	15,326	11,381		11,381
Ending balance	1,123	421		421
Vehicles [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	41,996	37,570			754
Additions	560	24,396	19,970	24,396
Opening balance	7,307	1,397			139
Acquisition through business combination (refer to Note 20)		17,600	17,600	17,600
Ending balance	42,556	41,996	37,570	41,996
Charge for the year	2,629	7,307	1,397	7,307
Net block value	32,620	34,689	36,173	34,689
Ending balance	9,936	7,307	1,397	7,307
Office equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	796				17,419
Additions		796		796
Opening balance	61				6,887
Acquisition through business combination (refer to Note 20)
Ending balance	796	796		796
Charge for the year	223	61		61
Net block value	512	735		735
Ending balance	284	61		61
Computer equipment [Member]
Property and Equipment (Details) - Schedule of Property and Equipment Consist [Line Items]
Opening balance	31,056	4,494			1,113
Additions	42	26,856	294	26,856
Opening balance	4,613	1,598			227
Acquisition through business combination (refer to Note 20)		4,200	4,200	4,199
Ending balance	31,098	31,056	4,494	31,056
Charge for the year	3,183	4,613	1,598	4,613
Net block value	23,302	26,443	2,896	26,443
Ending balance	$ 7,796	$ 4,613	$ 1,598	$ 4,613

Intangible Assets and Goodwil_3

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	Mar. 31, 2022
Gross carrying value
Gross carrying value at beginning	$ 1,076,439	$ 1,149,920	$ 59,289,662	$ 59,289,662	$ 59,607,958
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)	(59,216,654)
Exchange differences	8,878	(73,601)	(78,582)	60,886	167
Acquisition through business combination (refer to Note 20)		998,330	998,330	1,132,817
Gross carrying value at ending	1,067,561	1,076,439	1,149,920	1,076,439	59,289,662
Accumulated amortization
Accumulated amortisation at beginning	16,211	8,299	24,030,158	24,030,158	12,135,754
Charge for the year	7,944	16,211	8,299	16,211	11,894,518
Write off (refer to Note 19)		(24,030,158)	(24,030,158)	(24,030,158)
Accumulated amortisation at ending	24,155	16,211	8,299	16,211	24,030,158
Net block	1,043,406	1,060,228	1,141,621	1,060,228	35,259,504
Customer acquisition List [Member]
Gross carrying value
Gross carrying value at beginning			59,216,654	59,216,654	59,216,654
Write off (refer to Note 19)		(59,216,654)	(59,216,654)	(59,216,654)
Gross carrying value at ending					59,216,654
Accumulated amortization
Accumulated amortisation at beginning			24,030,158	24,030,158	12,135,640
Charge for the year					11,894,518
Write off (refer to Note 19)		(24,030,158)	(24,030,158)	(24,030,158)
Accumulated amortisation at ending					24,030,158
Net block					35,186,496
Goodwill [Member]
Gross carrying value
Gross carrying value at beginning	736,946	810,427	73,008	73,008	390,927
Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b))		(68,500)
Exchange differences	8,878	(73,601)	(78,582)	60,886	167
Acquisition through business combination (refer to Note 20)		658,837	658,837	793,324
Gross carrying value at ending	728,068	736,946	810,427	736,946	73,008
Accumulated amortization
Accumulated amortisation at beginning
Charge for the year
Accumulated amortisation at ending
Net block	728,068	736,946	810,427	736,946	73,008
Commercial rights [Member]
Gross carrying value
Gross carrying value at beginning	339,277	339,277
Acquisition through business combination (refer to Note 20)		339,277	339,277	339,277
Gross carrying value at ending	339,277	339,277	339,277	339,277
Accumulated amortization
Accumulated amortisation at beginning	16,157	8,272
Charge for the year	7,917	16,157	8,272	16,157
Accumulated amortisation at ending	24,074	16,157	8,272	16,157
Net block	315,203	323,120	331,005	323,120
Softwares [Member]
Gross carrying value
Gross carrying value at beginning	216	216			377
Additions
Derecognized on 'Disposals of a subsidiary (refer to Note 21 (b))
Acquisition through business combination (refer to Note 20)		216	216	216
Gross carrying value at ending	216	216	216	216
Accumulated amortization
Accumulated amortisation at beginning	54	27			114
Charge for the year	27	54	27	54
Accumulated amortisation at ending	81	54	27	54
Net block	135	162	189	162
Intangible asset under development [Member]
Gross carrying value
Gross carrying value at beginning	11,051	166,127	166,587	166,587
Additions		4,464
Write off (refer to Note 19)	(11,051)	160,000		160,000
Exchange differences			460
Gross carrying value at ending		11,051	166,127	11,051	166,587
Accumulated amortization
Accumulated amortisation at beginning
Accumulated amortisation at ending
Net block		$ 11,051	$ 166,127	$ 11,051	$ 166,587

Borrowings (Details) - Schedule

Borrowings (Details) - Schedule of Borrowings - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
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	$ 1,304
Loan from Directors	1,637,125	532,960	$ 36,851
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	Mar. 31, 2023
Schedule of Borrowings [Abstract]
Senior Convertible Debt	0%	0%

Trade Payables (Details) - Sc_2

Trade Payables (Details) - Schedule of Trade Payables - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 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	$ 369,389
Others	5,460,146	4,038,790	571,773
Total	$ 8,651,307	$ 6,802,780	$ 941,162

Other Financial Liabilities (_6

Other Financial Liabilities (Details) - Schedule of Other Financial Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 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	75,322
Share Warrant Liability - Preferred stock (refer to Note 22)	674
Total	$ 2,084,687	$ 1,715,060	$ 1,510,240

Other Current Liabilities (D_2

Other Current Liabilities (Details) - Schedule of Other Current Liabilities - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 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	896
Other current liabilities	$ 3,190,041	$ 2,452,190	$ 7,998,305

Equity (Details) - Schedule o_8

Equity (Details) - Schedule of Common Shares - shares	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Schedule of Common Shares [Line Items]
Common shares	41,668,554	37,576,449	34,154,062	34,154,062	30,000
After Reverse Split [Member]
Schedule of Common Shares [Line Items]
Common shares	694,477	626,275	569,235

Equity (Details) - Schedule o_9

Equity (Details) - Schedule of Movements in Common Shares - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Schedule of Movements in Common Shares [Line Items]
Balance at beginning, Share	37,576,449	34,154,062	34,154,062	30,000
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	34,154,062	34,154,062
Balance at ending, Amount	$ 416,688	$ 375,766	$ 341,541
Additional issue of shares, Share	4,092,105			33,854,062
Additional issue of shares, Amount	$ 40,922			$ 338,541
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	569,235
Balance at ending, Amount	$ 416,688	$ 375,766	$ 341,541
Additional issue of shares, Share	68,202
Additional issue of shares, Amount	$ 40,922

Earnings Per Share (Details) _2

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	Mar. 31, 2022
Earnings Per Share (Details) - Schedule of Earnings Per Share [Line Items]
Net income (loss) available to common shareholders (in Dollars)	$ (1,281,940)		$ (1,635,837)	$ (403,035)
Weighted average number of common shares (in Shares)	646,012	585,037	36,808,689	34,154,062
Par value	$ 0.01		$ 0.01	$ 0.01
Earnings/(loss) per common share:
Basic earnings/(loss) per common share	(1.98)	$ (1.55)	(0.04)	(0.01)
Diluted earnings/(loss) per common share	$ (1.98)	$ (1.55)	$ (0.04)	$ (0.01)
Previously stated [member]
Earnings Per Share (Details) - Schedule of Earnings Per Share [Line Items]
Net income (loss) available to common shareholders (in Dollars)			$ (1,635,837)
Weighted average number of common shares (in Shares)			613,479
Par value			$ 0.01
Earnings/(loss) per common share:
Basic earnings/(loss) per common share			(2.67)
Diluted earnings/(loss) per common share			$ (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
Interest income
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 - Lytus Technologies Holdings Pvt.Ltd [Member]	Sep. 30, 2022 USD ($)
Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position [Line Items]
(i) Other receivables
(ii) Trade receivables	2,549,041
(iii) Cash and cash equivalents	4,103,822
(iv) Others financial assets	819,936
b) Other current assets	1,729,168
Total current assets	9,201,967
a) Property, plant and equipment, net	7,696,551
b) Capital work-in-process	977,728
c) Intangible assets and Goodwill	1,141,621
d) Intangible assets under development	3,836,627
(i) Other investments
(ii) Trade receivables
(ii) other non-current financial assets	11,156
f) Other non-current assets	137,764
g) Deferred tax assets	14,242
Total non-current assets	13,815,689
Asset held for sale
Total assets	23,017,656
(i) Borrowings	365,871
(ii) Trade payables	7,398,207
(iii) Other financial liabilities	1,859,025
b) Employee benefits obligation	173
c) Other current liabilities	1,131,883
b) Customer acquisation payable
d) Provisions
e) Current tax liability	284,892
Total current liabilities	11,040,051
(i) Borrowings	13,908
(ii) Other financial liabilities	16,206
b) Customer acquisition payable, net of current portion
c) Employee benefits obligations	60,961
d) Provisions
e) Deferred tax liability	359,156
Total non-current liabilities	450,231
Total liabilities	11,490,282
Commitments and contingencies	9,650,560
a) Equity share capital	375,766
b) Other equity	9,089,507
Equity attributable to owners of the Company	9,465,273
Non-controlling interests	2,062,101
Total equity	11,527,374
Liabilities directly associated with the assets held for sale
Total liabilities and equity	23,017,656
Total Impact of Restatement [Member]
Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position [Line Items]
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)
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
(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)
(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)
(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
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]
Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position [Line Items]
(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
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
(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
(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
(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
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]
Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position [Line Items]
(i) Other receivables	(54,343,241)
(iv) Others financial assets	367,517
Total current assets	(53,975,724)
c) Intangible assets and Goodwill	(29,563,079)
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)
(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)
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)
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]
Restatement Due To Modification Agreement (Details) - Schedule of Consolidated Statement of Condensed Interim Financial Position [Line Items]
(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
a) Property, plant and equipment, net	7,696,551
b) Capital work-in-process	977,728
c) Intangible assets and Goodwill	1,068,929
(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
(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
(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
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_5

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

Acquisition of Sri Sai Cable _8

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] - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements [Line Items]
Consideration transferred	$ 2,500,000	$ 2,500,000
Add: Non-controlling interest – 49%	1,768,961	1,768,961
Less: Sri Sai Net Assets	3,610,124	3,610,124
Goodwill	$ 658,837	$ 658,837

Acquisition of Sri Sai Cable _9

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements (Parentheticals)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Goodwill upon Acquisition [Member]
Schedule of the Purchase Costs Paid Under the Terms of the Executed Agreements [Line Items]
Non-controlling interest	49%	49%

Acquisition of Sri Sai Cable_10

Acquisition of Sri Sai Cable and Broadband Private Limieted (Details) - Schedule of Business Combination - Business combinations [member] - INR (₨)	Sep. 30, 2023	Mar. 31, 2023
Schedule of Business combination [Line Items]
Amount settled in cash	₨ 2,500,000	₨ 2,500,000
Proportionate value of Non-controlling interest in Sri Sai	1,768,961	1,768,961
Total	4,268,961	4,268,961
Recognized amounts of identifiable net assets:
Property and equipment	7,428,382	7,429,350
Intangible assets	339,493	339,539
Deposits	837,605
Non-current loans and advances	344,818	555,777
Trade and other receivables	2,260,797	2,260,797
Cash and cash equivalents	432,138	432,195
Deferred tax assets	1,283,882
Other current assets	(295,216)	(1,283,882)
Borrowings	(11,788)	(11,788)
Other liabilities	(65,115)	(65,115)
Trade and other payables	(8,944,872)	(9,156,901)
Net identifiable assets and liabilities	3,610,124	3,610,124
Goodwill	₨ 658,837	₨ 658,837

Acquisition of Sri Sai Cable_11

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	Sep. 30, 2022	Mar. 31, 2023
Schedule of Changes in Goodwill [Line Items]
Balance	$ 732,782
Acquired through business combination		658,837	658,837
Net exchange differences	(8,828)	78,898	73,945
Balance	$ 723,954	$ 737,735	$ 732,782

Deconsolidation of Subsidiary_5

Deconsolidation of Subsidiary (Details) - Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary - USD ($)	6 Months Ended	12 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 of Subsidiary_6

Deconsolidation of Subsidiary (Details) - Schedule of Loss Attributable to the Company on Deconsolidation of a Subsidiary (Parentheticals)	6 Months Ended	12 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	Mar. 31, 2023	Mar. 31, 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
Warrant [Member] | Common Stock [Member]
Series a Preferred Covertible Security [Line Items]
Share reserved (in Shares)			1,754,386
Preference shares [Member]
Series a Preferred Covertible Security [Line Items]
Alternate conversion price	$ 0.0787
Exercise price	$ 850
Purchase of Preferred Shares (in Shares)	8,235
Preference shares [Member] | Warrant [Member]
Series a Preferred Covertible Security [Line Items]
Par value	$ 0.01
Ordinary shares [member]
Series a Preferred Covertible Security [Line Items]
Par value			$ 0.01	$ 0.01
Purchase of Shares (in Shares)	3,182,250
Exercise price	$ 0.44
Ordinary shares [member] | Warrant [Member]
Series a Preferred Covertible Security [Line Items]
Par value	$ 0.01
Common Share Conversion [Member]
Series a Preferred Covertible Security [Line Items]
Share reserved (in Shares)		19,157,088

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) -_2

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