Notes to the Consolidated Financial Statements as at and for the year ended March 31, 2024
Notes to the Consolidated Financial Statements as at and for the year ended March 31, 2024
3 Property, Plant and Equipment
4 Right-of-use Assets
(in Rupees million)
(in Rupees million)
Computers and accessories
Total
Particulars
Leasehold improvements
Furniture and
Office equipment
Gross carrying amount As at April 01, 2023
fixtures Vehicles
Total
Particulars
1,224
Gross carrying amount As at April 01, 2023
Additions Disposals
948
834
260 220
64
- - - - -
392
1,550
(793)
Reclassification^
-
-
(220)
-
Exchange differences on translating the financial statements of foreign operations
4
Additions Disposals*
72
-
1
4
77
As at March 31, 2024
1,383
(19)
(1)
(0)
(3)
(23)
Accumulated depreciation As at April 01, 2023
Exchange differences on translating the financial statements of foreign operation
2
3
-
-
5
756 249
As at March 31, 2024
889
482
65
-
173
1,609
Charge for the year
Accumulated depreciation As at April 01, 2023
On disposals
(790)
517
232 196
36
- - - - -
353
1,138
Exchange differences on translating the financial statements of foreign operations
2
As at March 31, 2024
217
Reclassification^ Charge for the year
-
-
(196)
-
Net carrying amount as at March 31, 2024
1,166
202 (19)
51 (1)
5
4
262 (23)
Disposals*
(0)
(3)
Gross carrying amount As at April 01, 2022
Exchange differences on translating the financial statements of foreign operation*
2
3
-
0
5
1,148
As at March 31, 2024
702 187
481
41 24
- -
158
1,382
Additions Disposals
276
Net carrying amount as at March 31, 2024
1
15
227
(218)
Gross carrying amount As at April 01, 2022
Exchange differences on translating the financial statements of foreign operations
18
693 182 (33)
260
64
1
368
1,386
As at March 31, 2023
1,224
Additions*
- -
0
- -
4
186 (33)
Accumulated depreciation As at April 01, 2022
Derecognition on account of loss of control of subsidiary company (Refer note 37)*
-
(0)
689 246
Charge for the year
Disposals*
(11)
- -
(0)
(1)
(0) 20
(12)
On disposals
(187)
Exchange differences on translating the financial statements of foreign operation*
3
-
-
23
Exchange differences on translating the financial statements of foreign operations
8
As at March 31, 2023
834
260
64
-
392
1,550
As at March 31, 2023
756 468
Accumulated depreciation As at April 01, 2022
Net carrying amount as at March 31, 2023
361 (18)
203
31
1
295
891 (18)
Note: 1. The Right of use asset as per Ind AS-116 comprises of lease of office premises. 2. Exchange differences on translating the financial statements of a foreign operation reflects change in value of asset adjusted for closing rate of local currency in respective geography. 3. The aggregate depreciation expense on Right-of-use assets is included under depreciation and amortisation expenses in the Consolidated Statement of Profit and Loss. 5 Goodwill (in Rupees million)
Derecognition on account of loss of control of subsidiary company (Refer note 37)*
-
-
-
(0)
Charge for the year
181
29
5
-
41 (0) 17
256 (10)
Disposals*
(9)
- -
- -
(1)
Exchange differences on translating the financial statements of foreign operation*
2
-
19
As at March 31, 2023
517 317
232
36 28
- -
353
1,138
Net carrying amount as at March 31, 2023
28
39
412
As at March 31, 2024
As at March 31, 2023
Particulars
*Amount less than C 1 million ^ Leasehold improvement is reclassified for one of the office premises from office equipment . Note : The Group does not hold any immovable properties.
Goodwill at the beginning of the year
3,475
3,261
Add: Exchange differences on translating the financial statements of foreign operations
38
214
Goodwill at the end of the year
3,513
3,475
212
213
Fractal Analytics Limited | Annual Report 2023-24
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