Corporate Overview Statutory Reports Financial Statements 213 (` cr) Note 3 Investment properties As at March 31, 2024 As at March 31, 2023 Land - freehold Gross carrying amount 3.22 3.22 Net carrying amount 3.22 3.22 a) Amount recognised in the Consolidated Statement of Profit and Loss for investment properties The Group has classified parcels of freehold land held for currently undeterminable future use as investment properties. There are no amounts pertaining to these investment properties recognised in the Consolidated Statement of Profit and Loss, since the Group does not receive any rental income, incur any depreciation or other operating expenses. b) The Group 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, 2024 As at March 31, 2023 Investment properties 101.90 89.32 101.90 89.32 Estimation of fair value The Group obtains valuations from independent registered valuer for its investment properties at least annually. The best evidence of fair value is current prices in an active market for similar properties. Where such information is not available, the valuer considers information from a variety of sources including current prices in an active market for investment properties of different nature or recent prices of similar investment properties in less active markets, adjusted to reflect those differences. All resulting fair value estimates for investment properties are included in level 3. (` cr) Note 4 Intangible assets and goodwill Computer software Non-compete fees Total Goodwill Gross carrying amount As at March 31, 2022 2.36 20.00 22.36 29.14 Additions - - - - As at March 31, 2023 2.36 20.00 22.36 29.14 Additions 2.77 - 2.77 - As at March 31, 2024 5.13 20.00 25.13 29.14 Amortisation Up to March 31, 2022 1.50 12.67 14.17 - Amortisation charged for the year 0.58 4.00 4.58 - Up to March 31, 2023 2.08 16.67 18.75 - Amortisation charged for the year 1.32 3.33 4.65 - Adjustment - - - - As at March 31, 2024 3.40 20.00 23.40 - Net carrying amount As at March 31, 2023 0.28 3.33 3.61 29.14 As at March 31, 2024 1.73 - 1.73 29.14
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