56 (` lakh) Note 3 Intangible assets Computer Software Gross carrying amount Balance as at April 01, 2023 - Additions 15.87 Balance as at March 31, 2024 15.87 Additions - Balance as at March 31, 2025 15.87 Amortisation Up to April 01, 2023 - Amortisation charged for the year 2.64 Up to March 31, 2024 2.64 Amortisation charged for the year 5.29 Up to March 31, 2025 7.93 Net carrying amount Balance as at March 31, 2024 13.23 Balance as at March 31, 2025 7.94 (` lakh) Note 4 Loans As at March 31, 2025 As at March 31, 2024 Non-current Current Non-current Current Unsecured, considered good i) Inter-corporate deposit to related party (refer Note 26.3 C) - - 350.00 100.00 - - 350.00 100.00 The Company determines the realisable value of loans based on the regular service of interest on loan, subsequent recoveries of loan, past trends, credit risk profiles and support of holding company of the loanee. Based on this assessment, the Company is of the view that carrying amounts of loans are expected to be realisable. (` lakh) Note 5 Other assets As at March 31, 2025 As at March 31, 2024 Non-current Current Non-current Current i) Balances with government authorities - - 2.13 - ii) Advances for goods and services - 4.62 - 8.05 iii) Others - 22.09 - 35.16 - 26.71 2.13 43.21
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