80 ii) Finance lease a) Following are the changes in the carrying value of right to use assets (` lakh) Particulars 2024-25 2023-24 Balance at the beginning of the year 261.87 276.42 Depreciation I Amortisation 14.54 14.55 Balance at the end of the year 247.33 261.87 b) Following movement in lease liability (` lakh) Particulars 2024-25 2023-24 Balance at the beginning of the year 108.58 122.08 Finance cost occurred 6.92 6.50 Payment of lease liability - (20.00) Balance at the end of the year 115.50 108.58 c) Following table provides details regarding the contractual maturities of lease liabilities on an undiscounted basis: (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Less than one year 20.00 - One to five years 40.00 40.00 More than five years 120.00 140.00 Total 180.00 180.00 The Company does not face a significant liquidity risk with regard to its lease liabilities as the current assets are sufficient to meet the obligations related to lease liabilities as and when they fall due. Rent paid to lessor for short-term lease period is recognised into the Statement of Profit and Loss as Rent in Note 25 ‘Other expenses’. Cash payments for the principal portion and interest of the lease liabilities are classified within financing activities and short-term lease payments within operating activities.
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