(` cr) Note 3 Investment properties As at March 31, 2025 As at March 31, 2024 Land - freehold Gross carrying amount 3.22 3.22 Net carrying amount 3.22 3.22 a) Amount recognised in the Standalone Statement of Profit and Loss for investment properties The Company has classified parcels of freehold land held for a currently undeterminable future use as investment properties. There are no amounts pertaining to these investment properties recognised in the Standalone Statement of Profit and Loss, since the Company does not receive any rental income, incur any depreciation or other operating expenses. b) The Company does not have any contractual obligations to purchase, construct or develop, for maintenance or enhancements of investment properties. c) Fair value (` cr) Particulars As at March 31, 2025 As at March 31, 2024 Investment properties 114.90 101.90 114.90 101.90 Estimation of fair value The Company obtains valuations for its investment properties at least once a year from independent registered valuers, as defined by rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017. The best indication of fair value is the current prices of similar properties in an active market. If such information is unavailable, the valuer takes into account various sources, including current prices in active markets for different types of investment properties or recent prices of comparable investment properties in less active markets, making adjustments to account for any differences. All resulting fair value estimates for investment properties are included in level 3. There has been no change in the valuation techniques used during the year. (` cr) Note 4 Intangible assets Computer software Gross carrying amount As at April 01, 2023 1.89 Additions 1.60 As at March 31, 2024 3.49 Additions - As at March 31, 2025 3.49 Amortisation As at April 01, 2023 1.63 Amortisation charged for the year 0.54 As at March 31, 2024 2.17 Amortisation charged for the year 0.54 As at March 31, 2025 2.71 Net carrying amount As at March 31, 2024 1.32 As at March 31, 2025 0.78 178 178 Integrated Annual Report 2024-25
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