XML 60 R54.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies (Tables)

9 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

The following tables presents the various components of lease costs:

Schedule of Supplemental Cash Flow Information Related to Leases and Non Cash Flows Arising From Lease Transactions

ii)

The following table presents supplemental information relating to the cash flow and non cash flows arising from lease transactions. Cash payments related to short-term leases are not included in the measurement of operating liabilities, and, as such, are excluded from the amounts below.

        Particulars

        For the
period ended
December 31,
2023

        Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows from operating leases

59,437

        Right-of-use assets obtained in exchange for lease obligations:

Operating Assets

557,117

Schedule of Balance Sheet Information Related to Leases

iii)

Balance sheet information related to leases is as follows:


Particulars	As of December 31, 2023
Operating Leases:
Operating Lease ROU Asset, net		868,391
		—
Short term liabilities		423,710
Long term liabilities		246,743
Total operating lease liabilities		670,453

Summary of Weighted Average Remaining Lease Terms and Discount Rates

iv)

Weighted Average Remaining Lease Term (In years)

         
        As of
December 31,
2023

Operating leases

5.20

Weighted Average Discount Rate


	As of December 31, 2023
Operating leases		12.72	%

Schedule of Maturities of Lease Liabilities

vi)

Maturities of lease liabilities were as follows:


Particulars	Lease Liabilities (USD)*
For Period Ended December 31 2023
2024		436,030
2025		122,249
2026		124,193
2027		67,548
2028		12,472
Thereafter		33,577
Total Lease Payments		796,069
Less: Imputed Interest		(125,616	)
Total		670,453

* The lease liabilities are translated into U.S. Dollars using the closing rate for the period ended December 31, 2023

Particulars

For the
period ended
December 31,
2023

Operating lease cost

Short-term lease cost

Total lease cost