Note 30.7 Fair value measurements Financial instruments by category (` cr) Particulars As at March 31, 2025 As at March 31, 2024 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets Investments: Equity instruments1 - 877.87 - - 808.41 - Mutual funds 775.68 - - 426.40 - - Government securities - - 0.01 - - 0.01 Bonds 40.59 - - 94.35 - - Alternate investment fund 14.70 - - 13.32 - - Trade receivables - - 1,126.26 - - 927.04 Loans - - 0.41 - - 0.26 Security deposits for utilities and premises - - 6.47 - - 6.06 Interest receivable - - - - - - Derivative financial assets designated as hedges (net) - - - - - - Finance lease receivables - - 5.57 - - 5.98 Cash and bank balances - - 64.66 - - 72.30 Other receivables - - 26.99 - - 20.47 Total financial assets 830.97 877.87 1,230.37 534.07 808.41 1,032.12 Financial liabilities Borrowings - - 197.69 - - 231.85 Trade payables - - 614.70 - - 579.31 Security deposits - - 42.32 - - 39.13 Derivative financial liabilities designated as hedges (net) - 0.29 - - 0.11 - Employee benefits payable - - 73.54 - - 57.47 Creditors for capital goods - - 61.54 - - 111.99 Lease liabilities - - 4.04 - - 4.70 Other liabilities - - 7.77 - - 10.87 Total financial liabilities - 0.29 1,001.60 - 0.11 1,035.32 1Excludes equity investments in associate and joint venture companies which are carried at cost and hence are not required to be disclosed as per Ind AS 107 ‘Financial Instruments Disclosures’. a) Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are: a) recognised and measured at fair value and b) measured at amortised cost and for which fair values are disclosed in the Consolidated Financial Statements. To provide an indication about the reliability of the inputs used in determining fair value, the Group has classified its financial instruments into the three levels prescribed in the Indian Accounting Standard. An explanation of each level follows underneath the table: 283 283 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements
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