Yatra Online (YTRA) 20-F1 Aug 222022 FY Annual report (foreign)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Mar. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--03-31
Entity File Number	001-37968
Entity Registrant Name	YATRA ONLINE, INC.
Entity Central Index Key	0001516899
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Gulf Adiba, Plot No. 272
Entity Address, Address Line Two	4th Floor, Udyog Vihar, Phase-II
Entity Address, Address Line Three	Sector-20, Gurugram
Entity Address, City or Town	Haryana
Entity Address, Country	IN
Entity Address, Postal Zip Code	122008
Title of 12(b) Security	Ordinary Shares, par value $0.0001 per share
Trading Symbol	YTRA
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Auditor Firm ID	1712
Auditor Name	Ernst & Young Associates LLP
Auditor Location	Gurugram, India
Ordinary shares [member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	58,132,574
Ordinary Shares Class A [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	2,392,168
Ordinary Shares Class F [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	2,061,094
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Gulf Adiba, Plot No. 272
Entity Address, Address Line Two	4th Floor, Udyog Vihar, Phase-II
Entity Address, Address Line Three	Sector-20, Gurugram
Entity Address, City or Town	Haryana
Entity Address, Country	IN
Entity Address, Postal Zip Code	122008
City Area Code	+91 124
Local Phone Number	4591700
Contact Personnel Name	Dhruv Shringi

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Loss ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($) $ / shares	Mar. 31, 2022 INR (₨) ₨ / shares	Mar. 31, 2021 INR (₨) ₨ / shares	Mar. 31, 2020 INR (₨) ₨ / shares
Revenue
Rendering of services	$ 23,954	₨ 1,817,392	₨ 1,097,862	₨ 6,265,274
Other revenue	2,267	171,984	173,406	994,081
Total revenue	26,221	1,989,376	1,271,268	7,259,355
Other income	2,091	158,648	132,045	159,631
Service cost	2,099	159,284	22,276	2,922,929
Personnel expenses	13,469	1,021,881	778,915	1,777,273
Marketing and sales promotion expenses	1,636	124,147	79,584	196,209
Other operating expenses	11,774	893,313	978,315	2,259,261
Depreciation and amortization	4,062	308,153	749,480	666,369
Impairment of goodwill			264,909	221,999
Impairment of loan to joint venture	958	72,719
Results from operations	(5,686)	(431,473)	(1,470,166)	(625,054)
Share of loss of joint venture	549	41,616	(3,962)	(10,784)
Finance income	630	47,816	81,604	58,641
Finance cost	(1,324)	(100,453)	(117,252)	(193,287)
Listing and related expenses	(736)	(55,818)
Change in fair value of warrants gain	432	32,756	378,994	94
Loss before taxes	(6,135)	(465,556)	(1,130,782)	(770,390)
Tax expense	(223)	(16,906)	(64,096)	(69,805)
Loss for the period	(6,358)	(482,462)	(1,194,878)	(840,195)
Items not to be reclassified to profit or loss in subsequent periods (net of taxes)
Remeasurement (loss)/gain on defined benefit plan	(2)	(247)	2,224	24,515
Items that are or may be reclassified subsequently to profit or loss (net of taxes)
Foreign currency translation differences loss	(73)	(5,640)	(4,552)	(28,658)
Other comprehensive loss for the period, net of tax	(75)	(5,887)	(2,328)	(4,143)
Total comprehensive loss for the period, net of tax	(6,433)	(488,349)	(1,197,206)	(844,338)
Loss attributable to:
Owners of the Parent Company	(6,297)	(477,850)	(1,177,343)	(833,808)
Non-controlling interest	(61)	(4,612)	(17,535)	(6,387)
Total comprehensive loss attributable to:
Owners of the Parent Company	(6,372)	(483,733)	(1,179,701)	(838,302)
Non-controlling interest	(61)	(4,616)	(17,505)	(6,036)
Total comprehensive loss for the period	$ (6,433)	₨ (488,349)	₨ (1,197,206)	₨ (844,338)
Loss per share
Basic \| (per share)	$ (0.10)	₨ (7.66)	₨ (20.38)	₨ (17.94)
Diluted \| (per share)	$ (0.10)	₨ (7.66)	₨ (20.42)	₨ (17.94)

Consolidated Statement of Finan

Consolidated Statement of Financial Position ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Non-current assets
Property, plant and equipment	$ 290	₨ 21,997	₨ 24,345
Right-of-use assets	3,028	229,710	449,840
Intangible assets and goodwill	9,915	752,260	890,037
Prepayments and other assets	12	922	4,206
Other financial assets	637	48,320	23,838
Term deposits			21,346
Other non-financial assets	2,850	216,231	223,618
Deferred tax assets	132	9,996	15,398
Total non-current assets	16,864	1,279,436	1,652,628
Current assets
Inventories	3	235	1,480
Trade and other receivables	25,500	1,934,713	870,452
Prepayments and other assets	8,010	607,731	616,393
Income tax recoverable	2,709	205,557	249,332
Other current financial assets	901	68,356	114,634
Term deposits	7,490	568,264	530,783
Cash and cash equivalents	10,548	800,282	1,711,589
Total current assets	55,161	4,185,138	4,094,663
Total assets	72,025	5,464,574	5,747,291
Equity
Share capital	11	842	838
Share premium	267,385	20,286,474	20,240,055
Treasury shares	(148)	(11,219)	(11,219)
Other capital reserve	3,473	263,531	122,109
Accumulated deficit	(258,562)	(19,617,091)	(19,167,316)
Foreign currency translation reserve	(425)	(32,279)	(26,639)
Total equity attributable to equity holders of the Company	11,734	890,258	1,157,828
Total non-controlling interest	26	1,983	5,247
Total equity	11,760	892,241	1,163,075
Non-current liabilities
Borrowings	55	4,204	3,177
Trade and other payables	562	42,605	34,938
Deferred tax liabilities	152	11,513	14,413
Employee benefits	450	34,108	52,137
Deferred revenue	856	64,965	266,920
Lease liabilities	3,040	230,668	427,786
Other financial liabilities			270,280
Other non-financial liability			44,453
Total non-current liabilities	5,115	388,063	1,114,104
Current liabilities
Borrowings	4,671	354,376	127,878
Trade and other payables	31,563	2,394,712	2,215,425
Employee benefits	907	68,845	54,760
Deferred revenue	2,415	183,212	120,129
Income taxes payable	53	4,052	263
Lease liabilities	514	38,991	75,182
Other financial liabilities	5,660	429,457	94,185
Other current liabilities	9,367	710,625	782,290
Total current liabilities	55,150	4,184,270	3,470,112
Total liabilities	60,265	4,572,333	4,584,216
Total equity and liabilities	$ 72,025	₨ 5,464,574	₨ 5,747,291

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity ₨ in Thousands, $ in Thousands		Ordinary shares [member] Issued capital [member] INR (₨)	Ordinary shares [member] Share premium [member] INR (₨)	Treasury shares [member] INR (₨)	Retained earnings [member] INR (₨)	Capital reserve [member] INR (₨)	Reserve of change in value of foreign currency basis spreads [member] INR (₨)	Equity attributable to owners of parent [member] INR (₨)	Non-controlling interests [member] INR (₨)	USD ($)	INR (₨)
Balance at Mar. 31, 2019		₨ 713	₨ 18,884,105	₨ (11,219)	₨ (17,256,409)	₨ 735,988	₨ 6,571	₨ 2,359,749	₨ 19,421		₨ 2,379,170
Effect of adoption of IFRS 16 “Leases” at Mar. 31, 2019					(28,562)			(28,562)	(431)		(28,993)
Balance at Mar. 31, 2019		713	18,884,105	(11,219)	(17,284,971)	735,988	6,571	2,331,187	18,990		2,350,177
IfrsStatementLineItems [Line Items]
Loss for the period					(833,808)			(833,808)	(6,387)		(840,195)
Other comprehensive loss
Foreign currency translation differences loss							(28,658)	(28,658)			(28,658)
Remeasurement gain (loss) on defined benefit plan					24,164			24,164	351		24,515
Other comprehensive loss for the period, net of tax					24,164		(28,658)	(4,494)	351		(4,143)
Total comprehensive loss for the period, net of tax					(809,644)		(28,658)	(838,302)	(6,036)		(844,338)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					46,778	(41,643)		5,135			5,135
Exercise of options		1	5,049			(5,050)
Change in non-controlling interest	[1]				(6,079)			(6,079)	6,079
Total contribution by owners		1	5,049		40,699	(46,693)		(944)	6,079		5,135
Balance at Mar. 31, 2020		714	18,889,154	(11,219)	(18,053,916)	689,295	(22,087)	1,491,941	19,033		1,510,974
IfrsStatementLineItems [Line Items]
Loss for the period					(1,177,343)			(1,177,343)	(17,535)		(1,194,878)
Other comprehensive loss
Foreign currency translation differences loss							(4,552)	(4,552)			(4,552)
Remeasurement gain (loss) on defined benefit plan					2,194			2,194	30		2,224
Other comprehensive loss for the period, net of tax					2,194		(4,552)	(2,358)	30		(2,328)
Total comprehensive loss for the period, net of tax					(1,175,149)		(4,552)	(1,179,701)	(17,505)		(1,197,206)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					65,468	11,632		77,100			77,100
Exercise of options		15	578,803			(578,818)
Issuance of shares		109	796,077					796,186			796,186
Cost of issuance of shares			(23,979)					(23,979)			(23,979)
Change in non-controlling interest	[2]				(3,719)			(3,719)	3,719
Total contribution by owners		124	1,350,901		61,749	(567,186)		845,588	3,719		849,307
Balance at Mar. 31, 2021		838	20,240,055	(11,219)	(19,167,316)	122,109	(26,639)	1,157,828	5,247		1,163,075
IfrsStatementLineItems [Line Items]
Loss for the period					(477,850)			(477,850)	(4,612)	$ (6,358)	(482,462)
Other comprehensive loss
Foreign currency translation differences loss							(5,640)	(5,640)		(73)	(5,640)
Remeasurement gain (loss) on defined benefit plan					(243)			(243)	(4)	(2)	(247)
Other comprehensive loss for the period, net of tax					(243)		(5,640)	(5,883)	(4)	(75)	(5,887)
Total comprehensive loss for the period, net of tax					(478,093)		(5,640)	(483,733)	(4,616)	(6,433)	(488,349)
Transactions with owners, recorded directly in equity contributions by owners
Share based payments					21,712	187,845		209,557			209,557
Exercise of options		4	46,419			(46,423)
Change in non-controlling interest	[3]				(977)			(977)	977
Transaction with non-controlling interest**					7,583			7,583	375		7,958
Total contribution by owners		4	46,419		28,318	141,422		216,163	1,352		217,515
Balance at Mar. 31, 2022		₨ 842	₨ 20,286,474	₨ (11,219)	₨ (19,617,091)	₨ 263,531	₨ (32,279)	₨ 890,258	₨ 1,983	$ 11,760	₨ 892,241

[1]Change in non-controlling interest represents shares of a subsidiary issued to the Parent Company. The percentage holding of the parent is[2]Change in non-controlling interest represents shares of a subsidiary issued to the Parent Company. The percentage holding of the parent is 98.63 98.56

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary	98.63%	98.63%
Converting note payable	₨ 7,958
Maximum [Member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary		98.55%
Maximum [Member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary		98.64%
Minimum [Member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary	98.64%

Consolidated Statement of Cash

Consolidated Statement of Cash Flows ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Cash flows from operating activities:
Loss before tax	$ (6,135)	₨ (465,556)	₨ (1,130,782)	₨ (770,390)
Adjustments to reconcile loss before tax to net cash flows:
Depreciation and amortization	4,062	308,153	749,480	666,369
Change in fair value of contingent consideration				(390,009)
Interest income	(441)	(33,345)	(49,017)	(27,817)
Interest costs	1,251	94,907	95,232	166,134
Impairment of goodwill			264,909	221,999
Unrealized foreign exchange loss/(gain)	(98)	(7,471)	5,799	(10,932)
Gain on disposal of property, plant and equipment	(25)	(1,931)	(2,480)	(4,842)
Change in fair value of warrants - gains	(433)	(32,756)	(378,994)	(94)
Provisions (net)	(1,702)	(129,026)	39,740	46,774
Gain on termination/ rent concession of leases	(478)	(36,176)	(33,238)	(27,241)
Unwinding of deferred consideration	(550)	(41,655)
Share of loss of a joint venture	(550)	(41,616)	3,962	10,784
Share-based payment expense	2,762	209,557	77,100	5,135
Impairment of loan to joint venture	958	72,719
Working capital changes:
Decrease/ (increase) in trade and other receivables	(14,794)	(1,115,395)	1,685,634	2,489,784
Decrease in inventories	17	1,271	1,073	1,428
Increase/ (decrease) in trade and other payables	2,869	217,701	(402,932)	(2,887,757)
Settlement of contingent consideration			(389,617)
Direct taxes (paid)/ refunds	375	28,416	229,574	(39,681)
Net cash used in operating activities	(12,812)	(972,203)	765,443	(550,356)
Cash flows from investing activities:
Acquisition of business (net of cash acquired)			(410,383)
Investment in joint venture				(3,500)
Purchase of property, plant and equipment	(118)	(8,927)	(1,089)	(15,572)
Proceeds from sale of property, plant and equipment	29	2,175	5,782	23,404
Purchase/development of intangible assets	(1,192)	(90,469)	(77,881)	(203,751)
Investment in term deposits	(8,381)	(635,807)	(69,580)	(1,091,549)
Proceeds from term deposits	8,244	625,505	285,492	1,383,049
Interest received	277	20,987	37,294	4,562
Net cash from/(used in) investing activities	(1,141)	(86,536)	(230,365)	96,643
Cash flows from financing activities:
Proceeds from issue of share capital (net of cost of issuance of shares)			772,207
Payment of principal portion of lease liabilities	(481)	(36,486)	(9,623)	(47,340)
Payment of interest portion of lease liabilities	(578)	(43,871)	(72,033)	(56,394)
Proceeds from factoring	7,290	553,128	189,052	917,166
Repayment of factoring proceeds	(4,291)	(325,852)	(316,831)	(665,262)
Repayment of borrowings			(8,580)	(368,461)
Repayment of vehicle loan	(65)	(4,913)
Interest paid on borrowings	(89)	(6,742)	(18,909)	(113,180)
Net cash from financing activities	1,783	135,264	535,283	(333,471)
Net increase/ (decrease) in cash and cash equivalents	(12,170)	(923,475)	1,070,361	(787,184)
Effect of exchange differences on cash and cash equivalents	159	12,168	(5,001)	69,742
Cash and cash equivalents at the beginning of the year	22,559	1,711,589	646,229	1,363,671
Closing cash and cash equivalents at the end of the year	$ 10,548	₨ 800,282	₨ 1,711,589	₨ 646,229

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Parenthetical) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Components of cash and cash equivalents:
Cash on hand	$ 3	₨ 255	₨ 472	₨ 1,742
Balances with banks
On current account	5,881	446,162	876,916	1,089,764
Fixed deposits with banks	2,452	186,028	758,008	250,000
Credit card collection in hand	2,212	167,837	76,193	23,864
Total cash and cash equivalents	10,548	800,282	1,711,589	1,365,370
Less: Bank overdrafts				(719,141)
Total cash and cash equivalents	$ 10,548	₨ 800,282	₨ 1,711,589	₨ 646,229

Corporate information

Corporate information	12 Months Ended
Corporate information	Mar. 31, 2022
Corporate Information
Corporate information	1. Corporate information Yatra Online, Inc. (the “Parent Company”) together with its subsidiaries (collectively, “the Company”, “We” or the “Group”) and equity accounted investee is primarily engaged in the business of selling travel products and solutions in India and Singapore. The Group offers its customers the entire range of travel services including ticketing, tours and packages and reservations for hotels. The Parent Company is a public limited company incorporated and domiciled and incorporated in Cayman Islands; the registered office is located at Maples Corporate Services Limited, PO Box-309, Ugland House, Grand Cayman, KYI-1104 Cayman Islands. The Company’s ordinary shares representing equity shares are listed on the NASDAQ Stock Exchange. Information on the Group structure is provided in Note 6.

Significant accounting policies

Significant accounting policies	12 Months Ended
Significant accounting policies	Mar. 31, 2022
Significant Accounting Policies
Significant accounting policies	2. Significant accounting policies 2.1 Basis of preparation The consolidated financial statements for March 31, 2022 have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The Accounting policies have been consistently applied by the Group for all the periods presented in these financial statements, except in relation to the new standards adopted on April 1, 2021 (Refer Note 2.2). The consolidated financial statements of the Company for the year ended March 31, 2022 were authorized for issuance by the Parent Company’s board of directors on July 31, 2022. The consolidated financial statements are prepared on historical cost basis, except for financial instruments classified as fair value through profit or loss and other comprehensive income/ loss. All amounts have been rounded to the nearest thousand, unless otherwise indicated. 2.2 New standards, interpretations and amendments adopted by the Group The Group applied for the first-time certain standards and amendments, which are effective for annual periods beginning on or after 1 January 2021. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Covid-19-Related Rent Concessions beyond June 30, 2021—Amendment to IFRS 16 In May 2020, the IASB amended IFRS 16 Leases to provide relief to lessees from applying the IFRS 16 guidance on lease modifications to rent concessions arising as a direct consequence of the covid-19 pandemic. The amendment does not apply to lessors. As a practical expedient, a lessee may elect not to assess whether a covid-19 related rent concession from a lessor is a lease modification. A lessee that makes this election accounts for any change in lease payments resulting from the covid-19 related rent concession the same way it would account for the change under IFRS 16, if the change were not a lease modification. The amendment was intended to apply until 30 June 2021, but as the impact of the Covid-19 pandemic is continuing, on 31 March 2021, the IASB extended the period of application of the practical expedient to 30 June 2022.The amendment applies to annual reporting periods beginning on or after 1 April 2021. During the year ended March 31, 2021, the Group has pre-adopted from April 1, 2020 amendment in IFRS 16 related to COVID- 19 – Related Rent Concession which provides lessees with an exemption from assessing whether a COVID-19 -related rent concession is a lease modification. During the year ended March 31, 2022, the Group has applied amendment in IFRS 16 related to Covid-19-Related Rent Concessions beyond June 30, 2021. Accordingly, the Group has reversed lease liabilities with a corresponding recognition of income in profit or loss for the year ended March 31, 2021, and March 31, 2022. Refer to Note 10 and Note 44 for the effect of the implementation of this practical expedient. Interest Rate Benchmark Reform – Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 The amendments provide temporary reliefs which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest rate (RFR). The amendments include the following practical expedients: ● A practical expedient to require contractual changes, or changes to cash flows that are directly required by the reform, to be treated as changes to a floating interest rate, equivalent to a movement in a market rate of interest ● Permit changes required by IBOR reform to be made to hedge designations and hedge documentation without the hedging relationship being discontinued ● Provide temporary relief to entities from having to meet the separately identifiable requirement when an RFR instrument is designated as a hedge of a risk component These amendments had no impact on the consolidated financial statements of the Group. The Group intends to use the practical expedients in future periods if they become applicable. 2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Parent Company and its subsidiaries as disclosed in Note 6. A subsidiary is an entity controlled by the Group. Control exists when the parent has power over the entity, is exposed, or has rights to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity’s returns. Subsidiaries are fully consolidated from the date on which the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies and accounting period in line with those used by the Group. All intra-group transactions, balances, income and expenses and cash flows are eliminated on consolidation. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Non-controlling interest is the equity in a subsidiary not attributable, directly or indirectly, to a parent. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the business combination and the Non-controlling interests’ share of changes in equity since that date. Profit or loss and each component of other comprehensive income/ loss (OCI) are attributed to the equity holders of the parent of the Group and to the Non-controlling interests, even if this results in the Non-controlling interests having a deficit balance. A change in the ownership interest of a subsidiary, without a change of control, is accounted for as an equity transaction. Current versus non-current classification The Group presents assets and liabilities in the statement of financial position based on current/non-current classification. An asset is current when it is: ● Expected to be realised or intended to be sold or consumed in the normal operating cycle ● Held primarily for the purpose of trading ● Expected to be realised within twelve months after the reporting period Or ● Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when: ● It is expected to be settled in the normal operating cycle ● It is held primarily for the purpose of trading ● It is due to be settled within twelve months after the reporting period Or ● There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. The Group classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current assets and liabilities. 2.4 Foreign currencies The Group’s presentation currency is Indian national rupee (INR). The Parent Company’s functional currency is United States dollar (USD). The Company’s operations are conducted through the subsidiaries and equity accounted investee where the local currency is the functional currency and the financial statements of such entities are translated from their respective functional currencies into INR. Group companies On consolidation, the assets and liabilities of foreign operations are translated into presentation currency at the rate of exchange prevailing at the reporting date and their statement of profit or loss and other comprehensive loss are translated at average exchange rates prevailing during the year ended March 31, 2022, March 31, 2021 and March 31, 2020, except for transactions where there is a significant difference in the exchange rate, in which cases, the transactions are reported using rate of that date. The exchange differences arising on translation for consolidation are recognized in OCI. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is recognized in the statement of profit or loss and other comprehensive loss. Any goodwill arising on the acquisition of a foreign operation and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition are treated as assets and liabilities of the foreign operation and translated at the spot rate of exchange at the reporting date. Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the statement of profit or loss and other comprehensive loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognised in OCI or profit or loss are also recognised in OCI or profit or loss, respectively). Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Convenience translation The consolidated financial statements are stated in thousands of INR. However, solely for the convenience of the readers, the consolidated statement of financial position as at March 31, 2022, the consolidated statement of profit or loss and other comprehensive loss for the year ended March 31, 2022 and consolidated statement of cash flows for year ended March 31, 2022 were converted into USD at the exchange rate of 75.87 2.5 Summary of significant accounting policies Joint ventures The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in the joint venture is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Group’s share of net assets of the joint venture since the acquisition date. The statement of profit or loss and other comprehensive loss reflects the Group’s share of the results of operations of the joint venture. In addition, when there has been a change recognized directly in the equity of the joint venture, the Group recognizes its share of any changes, when applicable, in the statement of changes in equity. Unrealized gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The financial statements of the joint venture are prepared for the same reporting period as that of the Group. At each reporting date, the Group determines whether there is objective evidence that the investment in the joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognizes the loss as ‘Share of loss of a joint venture’ in the statement of profit or loss and other comprehensive loss. When the Group’s share of losses of a joint venture exceeds the Group’s interest in that joint venture (which includes any long-term interests that, in substance, form part of the Group’s net investment in the joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture. At each reporting date, Group true-up its obligation to contribute towards the share of cumulative loss of the Joint venture, and reversal, if any, arising is recognised as the gain under ‘Share of loss of a joint venture’ in the statement of profit or loss and other comprehensive loss. Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value. Acquisition-related costs are expensed as incurred in statement of profit or loss and other comprehensive loss. When the Group acquires a business, it assesses the assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for Non-controlling Interest over the fair value of the identifiable net assets acquired and liabilities assumed. If the fair value of the identifiable net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognized in the statement of profit or loss and other comprehensive loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s Cash Generating Units (CGUs) (refer to Note 20) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Business combinations which do not fall under the scope as defined under IFRS 3, are accounted in accordance with relevant IFRS as issued by the IASB and other relevant pronouncements. Revenue recognition We generate our revenue from contracts with customers. We recognize revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. When we act as an agent in the transaction under IFRS 15, we recognize revenue only for our commission on the arrangement. The Group has concluded that it is acting as agent in case of sale of airline tickets, hotel bookings, sale of rail and bus tickets as the supplier is primarily responsible for providing the underlying travel services and the Group does not control the service provided by the supplier to the traveler and as principal in case of sale of holiday packages since the group controls the services before such services are transferred to the traveler. The Group provides travel products and services to leisure customers (B2C—Business to Consumer), corporate travelers (B2E—Business to Enterprise) and B2B2C (Business to Business to Consumer) travel agents in India and abroad. The revenue from rendering these services is recognized in the statement of profit or loss and other comprehensive loss once the services are rendered. This is generally the case 1) on issuance of ticket in case of sale of airline tickets 2) on date of hotel booking and 3) on the date of completion of outbound and inbound tours and packages. The application of our revenue recognition policies and a description of our principal activities, organized by segment, from which we generate our revenue, are presented below. Air Ticketing We receive commissions or service fees from the travel supplier/bank and/or travelling customer. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis. Revenue from service fee is recognized on earned basis. Both the performance obligations are satisfied on issuance of airline ticket to the traveler. We record a allowance for cancellations at the time of the transaction based on historical experience. Incentives from airlines are recognized when the performance thresholds under the incentive schemes are achieved or are probable to be achieved at the end of periods. Hotels and Packages Revenue from hotel reservation is recognized as an agent on a net commission earned basis. Revenue from service fee from customer is recognized on earned basis. Both the performance obligations are satisfied on the date of hotel booking. We record an allowance for cancellations at the time of booking on this revenue based on historical experience. Revenue from packages are accounted for on a gross basis as the Group is determined to be the primary obligor in the arrangement, that is the risks and responsibilities are taken by the Group including the responsibility for delivery of services. Cost of delivering such services includes cost of hotels, airlines and package services and is disclosed as service cost. Other Services Revenue from other services primarily comprises of revenue from sale of rail and bus tickets and revenue from freight forwarding services. Revenue from the sale of rail and bus tickets is recognized as an agent on a net commission earned basis. Revenue related to freight forwarding services is recognized at the time of departure of the cargo at the origin in case of exports and in case of Imports, revenue is recognized on the basis of arrival dates. We act as an agent; accordingly, we recognize revenue only for our commission on the arrangement. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Others Revenue from other, primarily comprising advertising revenue and fees for facilitating website access to travel insurance companies are being recognized as the services are being performed. Revenue is recognized net of allowances for cancellations, refunds during the period and taxes. Revenue is allocated between the loyalty program and the other components of the sale. The amount allocated to the loyalty programme is deferred, and is recognized as revenue when the Group fulfills its obligations to supply the products/services under the terms of the program. The Group receives upfront fee from Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on its website or other distribution channels to travel agents for using their system which is recognized as revenue for actual airline tickets sold over the total number of airline tickets to be sold over the term of the agreement, in both cases using such GDS platforms, and the balance amount is recognized as deferred revenue under contract liabilities. The Group incurs certain marketing and sales promotion expenses which get reduced from revenue. This includes the cost for upfront cash incentives and select loyalty programs as incurred for customer inducement and acquisition for promoting transactions across various booking platforms. Contract balances Contract assets A contract asset is the right to consideration in exchange for services transferred to the customer. If the Group performs by transferring services to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers services to the customer, a contract liability is recognized when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognized as revenue when the Group performs under the contract. Government grants Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions have been complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as income in equal amounts over the expected useful life of the related asset. The Group has assessed and determined to present grants as other income in the statement of profit or loss and other comprehensive loss. Marketing and sales promotion expenses Marketing and sales promotion expenses primarily comprise of online, television, radio and print media advertisement costs as well as event driven promotion cost for the Group’s products and services. Such costs are the amounts paid to or accrued towards advertising agencies or direct service providers for advertising on websites, television, print formats, search engine marketing and any other media. Advertising and business promotion costs are recognized when incurred. Additionally, the Group also incurs customer inducement and acquisition costs for acquiring customers and promoting transactions across various booking platforms such as upfront cash incentives, which when incurred are recorded as a reduction from revenue. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Finance income and costs Finance income comprises interest income on term deposits. Interest income is recognized as it accrues in the statement of profit or loss and other comprehensive loss, using the effective interest rate method (EIR). Finance cost comprises interest expense on borrowings, interest expense on lease liability and unwinding of other financial liabilities. Interest expense is recognized in the statement of profit or loss and other comprehensive loss using EIR. Taxes Current tax Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the Group operates and generate taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the statement of profit or loss and other comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and any unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities are recognised for all taxable temporary differences, except: ● When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss ● In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside consolidated statement of profit or loss are recognized outside profit or loss. Deferred tax items are recognized, in correlation to the underlying transaction either in other comprehensive income/loss or directly in equity. Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxation authority. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Minimum Alternative Tax Minimum Alternative Tax (‘MAT’) expense under the provisions of the Indian Income-tax Act, 1961 is recognized as an asset in the statement of financial position when it is probable that future economic benefit associated with it in the form of adjustment of future income tax liability, will flow to the Company and the asset can be measured reliably. MAT credit entitlement is set off to the extent allowed in the year in which the Company becomes liable to pay income taxes at the enacted tax rates. MAT credit entitlement is reviewed on every period end and is written down to reflect the amount that is reasonably certain to be set off in future years against the future income tax liability. MAT credit entitlement is included as part of deferred tax asset. Property, plant and equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. All repair and maintenance costs are recognized in the statement of profit or loss and other comprehensive loss as incurred. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss and other comprehensive loss when the asset is derecognized. Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles Term of loan/lease or useful life ( 5 7 Leasehold improvements are amortized over the lower of primary lease period or economic useful life. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate. Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization (calculated on a straight-line basis over their useful lives) and accumulated impairment losses, if any. Technology related development costs incurred by the Group are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenses incurred during the application development stage. The costs related to planning and post implementation phases of development are expensed as incurred. Internally generated intangibles, excluding capitalized development costs, are not capitalized. Instead, the related expenditure is recognized in the statement of profit or loss and other comprehensive loss in the period in which the expenditure is incurred. Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when the Group can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale ● Its intention to complete and its ability and intention to use or sell the asset ● How the asset will generate future economic benefits ● The availability of resources to complete the asset ● The ability to measure reliably the expenditure during development Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit in the statement of profit or loss and other comprehensive loss. Goodwill is initially recognized at cost and is subsequently measured at cost less any accumulated impairment losses. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss recognized in the statement of profit or loss and other comprehensive loss on disposal. Intangible assets with finite life are amortized over the useful economic life on straight line basis and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset is reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets is recognized in the statement of profit or loss and other comprehensive loss. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit. During the period of development, the asset is tested for impairment annually. Intangible assets are amortized as below: Schedule of useful lives of intangible assets Agent / Supplier relationships 2.5 10 Non-compete agreements 3.5 6.5 Trademarks 10 20 Intellectual property rights 3 Computer software and websites 3 10 Customer relationships 4 15 During the year ended March 31, 2021, the Company has re-estimated the useful life of the following intangible assets and accounted for the impact of such change on prospective basis:- Customer relationships 4 10 Trademarks 10 Refer note 20 for impact of such change. Leases The Group assesses at contract inception whether a

Standards and interpretations i

Standards and interpretations issued but not effective	12 Months Ended
Standards and interpretations issued but not effective	Mar. 31, 2022
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Standards and interpretations issued but not effective	3. Standards and interpretations issued but not effective The new standards, interpretations and amendments to Standards that are issued to the extent relevant to the Group, but not yet effective, up to the date of issuance of the Group’s financial statements are disclosed below. The Group intends to adopt these Standards, if applicable, when they become effective. Amendment to IAS 37, On May 14, 2020, the IASB issued “Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37)”, amending the standard regarding costs a company should include as the cost of fulfilling a contract when assessing whether a contract is onerous. The amendment specifies that the “cost of fulfilling” a contract comprises the “costs that relate directly to the contract”. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. These amendments are effective for annual reporting periods beginning on or after January 1, 2022, with earlier application is permitted. These amendments are applicable on the Group for annual reporting periods beginning on April 1, 2022. The Group is currently evaluating the impact of amendment to IAS 37 on its consolidated financial statements. Amendments to IAS 1, On January 23, 2020, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the requirements for classifying liabilities as current or non-current. The amendments clarify; ● what is meant by a right to defer settlement; ● that a right to defer must exist at the end of the reporting period; ● that classification is unaffected by the likelihood that an entity will exercise its deferral right; and ● that only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. The amendments are effective for annual periods beginning on or after January 1, 2023 and must be applied retrospectively. Furthermore, the IASB proposed to defer the effective date of the 2020 amendments to no earlier than January 1, 2024. The Group is currently evaluating the effect of this amendment on the consolidated financial statements. Amendments to IAS 1, On February 12, 2021, the IASB has issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements which requires the entities to disclose their material accounting policies rather than their significant accounting policies. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. These amendments are applicable on Group for annual reporting periods beginning on April 1, 2023. The Group is in the process of evaluating the impact of the amendment. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Amendments to IAS 8, On February 12, 2021 the IASB has issued amendments to IAS 8 Accounting Policies, Changes in Accounting estimates and Errors which introduced a definition of ‘accounting estimates’ and included amendments to IAS 8 to help entities distinguish changes in accounting policies from changes in accounting estimates and the correction of errors. Also, the IASB clarified how entities use measurement techniques and inputs to develop accounting estimates. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. These amendments are applicable on the Group for annual reporting periods beginning on April 1, 2023. The Group is in the process of evaluating the impact of the amendment. Amendments to IAS 12, On May 7, 2021, the IASB amended IAS 12 to provide a further exception from the initial recognition exemption. Under the amendments, an entity does not apply the initial recognition exemption for transactions that give rise to equal taxable and deductible temporary differences. The amendments clarify that Companies are required to recognise deferred tax on transactions such as leases and decommissioning obligations. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. These amendments are applicable on the Group for annual reporting periods beginning on April 1, 2023. The Group is in the process of evaluating the impact of the amendment. Amendments to IAS 16, On May 14, 2020 the IASB issued amendment to IAS 16 Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16) which amends the standard to prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognises the proceeds from selling such items, and the cost of producing those items, in profit or loss. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2022, although early adoption is permitted. These amendments are applicable on the Group for annual reporting periods beginning on April 1, 2022. The Group is in process of evaluating the impact of the amendment. Reference to the Conceptual Framework Amendments to IFRS 3, On May 28, 2020, the International Accounting Standards Board (IASB) issued Amendments to IFRS 3 Business Combinations - Reference to the Conceptual Framework. The amendments are intended to replace a reference to the Framework for the Preparation and Presentation of Financial Statements, issued in 1989 (Framework), with a reference to the Conceptual Framework for Financial Reporting issued in March 2018 (the Conceptual Framework) without significantly changing its requirements. The amendments add an exception to the recognition principle of IFRS 3 to avoid the issue of potential ‘day 2’ gains or losses arising for liabilities and contingent liabilities that would be within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets or IFRIC 21 Levies, if incurred separately.The exception requires entities to apply the criteria in IAS 37 or IFRIC 21, respectively, instead of the Conceptual Framework, to determine whether a present obligation exists at the acquisition date. At the same time, the amendments add a new paragraph to IFRS 3 to clarify that contingent assets do not qualify for recognition at the acquisition date.This amendment is applicable for annual period beginning on or after January 1, 2022 although early adoption is permitted. These amendments are applicable on the Group for annual reporting periods beginning on April 1, 2022. The Group is in the process of evaluating the impact of the amendment. IFRS 9 “Financial Instruments”: Fees in the ‘10 per cent’ test for derecognition of financial liabilities ● ● An entity applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. ● An entity applies the amendment for annual reporting periods beginning on or after January 1, 2022. Earlier application is permitted. The amendment is applicable on the Group for annual reporting period beginning on April 1, 2022. The Group is in the process of evaluating the impact of the amendment.

Significant accounting judgment

Significant accounting judgments, estimates and assumptions	12 Months Ended
Significant accounting judgments, estimates and assumptions	Mar. 31, 2022
Significant Accounting Judgments Estimates And Assumptions
Significant accounting judgments, estimates and assumptions	4. Significant accounting judgments, estimates and assumptions The preparation of the Group’s consolidated financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. However, uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the assets or liabilities in future periods. 4.1 Significant judgments in applying the Group’s accounting policies In the process of applying the Group’s accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements: Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Estimation of uncertainties relating to the global health pandemic from COVID-19 (COVID-19): The Group has considered the possible effects that may result from the pandemic relating to COVID-19 on the carrying amounts of receivables, unbilled revenues, goodwill and intangible assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of this pandemic, the Group, as at the date of approval of these financial statements has used internal and external sources of information including credit reports and related information, economic forecasts and consensus estimates from market sources on the expected future performance of the Group. The Group has performed sensitivity analysis on the assumptions used and based on current estimates expects the carrying amount of these assets will be recovered. The impact of COVID-19 on the Group’s financial statements may differ from that estimated as at the date of approval of these consolidated financial statements. Determining the lease term of contracts with renewal and termination options – Group as lessee The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group has several lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination. After the commencement date, the Group reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate (e.g., construction of significant leasehold improvements or significant customization to the leased asset). 4.2 Significant accounting estimates and assumptions The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. Actual results could differ from these estimates. a) Impairment reviews Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The fair value less costs of disposal calculation is based on available data from binding sales transactions, conducted at arm’s length, for similar assets or observable market prices less incremental costs of disposing of the asset. The value in use calculation is based on a DCF model. The cash flows do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the performance of the assets of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. These estimates are most relevant to goodwill and other intangibles with indefinite useful lives recognised by the Group. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The key assumptions used to determine the recoverable amount for the CGUs, including sensitivity analysis, are disclosed and further explained in Note 20. The Group tests goodwill for impairment annually on March 31 and whenever there are indicators of impairment. b) Measurement of Expected Credit Loss (ECL) for uncollectible trade receivables and contract assets The Group uses a provision matrix to calculate ECLs for trade receivables and contract assets. The provision matrix is initially based on the Group’s historical observed default rates. The Group will calibrate the matrix to adjust the historical credit loss experience with forward-looking information. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analyzed. Also refer to Note 26 and 27. c) Loyalty programs Customers are entitled to loyalty points on certain transactions that can be redeemed for future qualifying transactions. The Group estimates revenue allocation between the loyalty program and the other components of the sale with assumptions about the expected redemption rates. The Group considers the likelihood that the customer will redeem the points. The Group updates its estimates of the points that will be redeemed on a quarterly basis and any adjustments to the contract liability balance are charged against revenue. Also refer to Note 35. d) Taxes Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing and the level of future taxable profits, future tax planning strategies and recent business performances and developments. The Group has not recognized deferred tax asset on unused tax losses and temporary differences in most of the subsidiaries of the Group. Also refer to Note 25. e) Defined benefit plans The costs of post retirement benefit obligation under the Gratuity plan are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. Also refer to Note 34 for assumptions and sensitivities. f) Estimating the incremental borrowing rate The Group cannot readily determine the interest rate implicit in the lease, therefore, it uses its incremental borrowing rate (IBR) to measure lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The IBR therefore reflects what the Group ‘would have to pay’, which requires estimation when no observable rates are available or when they need to be adjusted to reflect the terms and conditions of the lease. The Group estimates the IBR using observable inputs (such as market interest rates) when available. g) Useful life of Intangible assets The useful lives of the Group’s intangible assets are determined by management at the time the asset is acquired based on historical experience, after considering market conditions, industry practice, technological developments, obsolescence and other factors. The useful life is reviewed by management periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology

Segment information

Segment information	12 Months Ended
Segment information	Mar. 31, 2022
Disclosure of operating segments [abstract]
Segment information	5. Segment information For management purposes, the Group is organized into lines of business (LOBs) based on its products and services and has reportable segments as mentioned below. The LOBs offer different products and services, and are managed separately because the nature of products and methods used to distribute the services are different. For each of these LOBs, Chief Executive Officer (CEO) reviews internal management reports. Accordingly, the Chief Executive Officer (CEO) is construed to be the Chief Operating Decision Maker (CODM). Segment revenue less service cost from each LOB’s are reported and reviewed by the CODM on a monthly basis. The following summary describes the operations in each of the Group’s reportable segments: 1. Air Ticketing: Through internet, mobile based platform and call-centers, the Group provides the facility to book and service international and domestic air tickets to ultimate customers through B2C (Business to Consumer), Business to Enterprise (B2E) and B2B2C (Business to Business to Consumer) channels. All these channels share similar characteristics as they are engaged in facilitation of booking of air tickets. Management believes that it is appropriate to aggregate these channels as one reporting segment due to the similarities in the nature of business. 2. Hotels and Packages: Through an internet and mobile based platform and call-centers, the group provides holiday packages and hotel reservations. For internal reporting purpose, the revenue related to Airline Ticketing issued as a component of group developed holiday package is assigned to Hotel and Package segment and is recorded on a gross basis. The hotel reservations form integral part of the holiday packages and, accordingly, management believes that it is appropriate to aggregate these services as one reportable segment due to similarities in the nature of services. 3. Other services primarily include the income from sale of rail and bus tickets and income from freight forwarding services. The Other services do not meet any of the quantitative thresholds to be a reportable segment for any of the periods presented in these consolidated financial statements. However, management has considered this as the reportable segment and disclosed it separately, since the management believes that information about the segment would be useful to users of the consolidated financial statements. 4. Other operations primarily include the advertisement income from hosting advertisements on our internet web-sites, income from sale of coupons and vouchers and income from facilitating website access to travel insurance companies. The operations do not meet any of the quantitative thresholds to be a reportable segment for any of the periods presented in these consolidated financial statements. Until June 30, 2021, for internal reporting purposes, Other Services was included under “Others”. Effective July 1, 2021, the Company has changed the composition of its operating segments which has resulted in “Other Services” segment now being reported as one of the reportable segments. Following this change in the composition of its reportable segments, the Company has restated the corresponding items of segment information for earlier periods. Information about Reportable Segments: Summary of information about reportable segments Air Ticketing Hotels and Packages Other Services Others March 31 March 31 March 31 March 31 Total Particulars 2020 2021 2022 2020 2021 2022 2020 2021 2022 2020 2021 2022 2020 2021 2022 Segment revenue 3,957,989 1,487,465 2,211,074 3,707,534 372,806 758,435 86,121 47,178 161,504 994,081 173,406 171,984 8,745,725 2,080,855 3,302,997 Service cost - - - (2,922,929 ) (22,276 ) (159,284 ) - - - - - - (2,922,929 ) (22,276 ) (159,284 ) Segment results 3,957,989 1,487,465 2,211,074 784,605 350,530 599,151 86,121 47,178 161,504 994,081 173,406 171,984 5,822,796 2,058,579 3,143,713 Other income 159,631 132,045 158,648 Unallocated expenses (5,719,113 ) (2,646,401 ) (3,352,962 ) Operating loss (before depreciation, amortization, impairment of goodwill and impairment of loan to joint venture) 263,314 (455,777 ) (50,601 ) Finance cost (193,287 ) (117,252 ) (100,453 ) Depreciation and amortization (666,369 ) (749,480 ) (308,153 ) Impairment of goodwill (221,999 ) (264,909 ) - Finance income 58,641 81,604 47,816 Share of loss of joint venture (10,784 ) (3,962 ) 41,616 Change in fair value of warrants gain 94 378,994 32,756 Listing and related expenses - - (55,818 ) Impairment of loan to joint venture - - (72,719 ) Loss before taxes (770,390 ) (1,130,782 ) (465,556 ) Tax expense (69,805 ) (64,096 ) (16,906 ) Loss for the period (840,195 ) (1,194,878 ) (482,462 ) Assets and liabilities are not identified to any reportable segments, since the Group uses them interchangeably across segments and, consequently, the Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Reconciliation of information on Reportable Segments to IFRS measures: Summary of reconciliation of information on reportable segments Air Ticketing Hotels and Packages Other Services Others Total March 31 March 31 March 31 March 31 March 31 Particulars 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 Segment revenue 3,957,989 1,487,465 2,211,074 3,707,534 372,806 758,435 86,121 47,178 161,504 994,081 173,406 171,984 8,745,725 2,080,855 3,302,997 Less: customer inducement and acquisition costs (1,348,471 ) (594,426 ) (1,060,600 ) (105,736 ) (199,409 ) (237,695 ) (32,163 ) (15,752 ) (15,326 ) - - - (1,486,370 ) (809,587 ) (1,313,621 ) Revenue 2,609,518 893,039 1,150,474 3,601,798 173,397 520,740 53,958 31,426 146,178 994,081 173,406 171,984 7,259,355 1,271,268 1,989,376 Summary of unallocated expenses Unallocated expenses (5,719,113 ) (2,646,401 ) (3,352,962 ) Less: customer inducement and acquisition costs 1,486,370 809,587 1,313,621 Unallocated expenses (4,232,743 ) (1,836,814 ) (2,039,341 ) Notes: *For purposes of reporting to the CODM, certain promotion expenses including upfront cash incentives, loyalty programs costs for customer inducement and acquisition costs for promoting transactions across various booking platforms, which are reported as a reduction of revenue, are added back to the respective segment revenue lines and marketing and sales promotion expenses. For reporting in accordance with IFRS, such expenses are recorded as a reduction from the respective revenue lines. Therefore, the reclassification excludes these expenses from the respective segment revenue lines and adds them to the marketing and sales promotion expenses (included under Unallocated expenses). Geographical Information: Given that Company’s products and services are available on a technology platform to customers globally, consequently, the necessary information to track accurate geographical location of customers is not available. Non-current assets are disclosed based on respective physical location of the assets Summary of non-current assets by physical location Non Current Assets March 31, March 31, India 1,362,703 1,003,868 Others 1,519 98 Total 1,364,222 1,003,966 * Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill. Major Customers: Considering the nature of business, customers normally include individuals and business enterprises. Further, none of the corporate and other customers account for more than 10% or more of the Group’s revenues. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Group information

Group information	12 Months Ended
Group information	Mar. 31, 2022
Group Information
Group information	6. Group information The consolidated financial statements of the Group includes: Information about group subsidiaries Schedule of interest in subsidiaries % Equity interest Name Principal activities Country of incorporation March 31, March 31, THCL Travel Holding Cyprus Limited Investment Company Cyprus 100 100 Yatra USA Corp Investment Company USA 100 100 Yatra USA, LLC Travel & Travel related services USA 100 100 Asia Consolidated DMC Pte. Ltd. Travel & Travel related services Singapore 100 100 Middle East Travel Management Company Private Limited Travel & Travel related services India 100 100 Yatra Online Limited (formerly known as Yatra Online Private Limited) Travel & Travel related services India 98.63 * 98.55 * Yatra Corporate Hotel Solutions P. Ltd. Travel & Travel related services India 98.63 * 98.55 * TSI Yatra Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra TG Stays Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra Hotel Solutions Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) Travel & Travel related services India 98.63 * 98.55 * Travel.Co.In Private Limited (formerly known as Travel.Co.In Limited (TCIL)) Travel & Travel related services India 98.63 * 98.55 * Yatra Online Freight Services Private Limited Freight forwarding services India 98.63 /** 98.55 /** * Remaining shares of 1.45 % (March 31, 2021: 1.37 %) are held by the minority shareholder as at March 31, 2022. Refer to note 29. Includes 20.93 21.08 1,083,281 1,060,781 0.00001 15,000 *On August 5, 2020, Yatra Online Freight Services Private Limited was incorporated with principal activity of Freight forwarding services. Yatra Online, Inc. (the “Company”), through its subsidiary, Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) holds all of the outstanding shares of Yatra Online Freight Services Private Limited. Joint Venture The group has a 50 50 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Fair value measurement

Fair value measurement	12 Months Ended
Fair value measurement	Mar. 31, 2022
Fair Value Measurement
Fair value measurement	7. Fair value measurement Set out below is a comparison by class of the carrying amounts and fair value of the Group’s financial instruments that are carried in the financial statements. Fair values The management assessed that the fair values of trade receivables, cash and cash equivalent, term deposits, trade payables, borrowings and other liabilities approximates their carrying amounts largely due to the short-term maturities of these instruments. Summary of comparison by class of carrying amount and fair value of the group's financial instruments Carrying value Fair value As at March 31, As at March 31, As at March 31, As at March 31, 2021 2022 2021 2022 Financial assets Assets carried at amortized cost Trade and other receivables 870,452 1,934,713 870,452 1,934,713 Cash and cash equivalents 1,711,589 800,282 1,711,589 800,282 Term deposits 552,129 568,264 552,129 568,264 Other financial assets 139,901 120,385 139,901 120,385 Total 3,274,071 3,423,644 3,274,071 3,423,644 Financial liabilities Liabilities carried at fair value Share warrants 32,391 - 32,391 - Total 32,391 - 32,391 - Liabilities carried at amortized cost Trade and other payables 2,250,363 2,437,317 2,250,363 2,437,317 Borrowings 131,055 358,580 131,055 358,580 Other liabilities 268,663 566,901 268,663 566,901 Total 2,650,081 3,362,798 2,650,081 3,362,798 Fair value hierarchy The table below analysis financial instruments carried at fair value, by valuation method. The different levels have been defined as follows: ● Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). ● Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Schedule of financial instruments by fair value hierarchy March 31, 2021 Level 1 Level 2 Level 3 Total Assets for which fair value is disclosed Term deposits - 552,129 - 552,129 Other financial assets - 139,901 - 139,901 Total assets - 692,030 - 692,030 Liabilities carried at fair value Warrants 31,955 - 436 32,391 Liabilities carried at amortized cost Borrowings - 131,055 - 131,055 Other liabilities - 268,663 - 268,663 Total Liabilities 31,955 399,718 436 432,109 March 31, 2022 Level 1 Level 2 Level 3 Total Assets for which fair value is disclosed Term deposits - 568,264 - 568,264 Other financial assets - 120,385 - 120,385 Total assets - 688,649 - 688,649 Liabilities carried at fair value Warrants - - - - Liabilities carried at amortized cost Borrowings - 358,580 - 358,580 Other liabilities - 308,702 - 308,702 Total Liabilities - 667,282 - 667,282 There were no Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Valuation Techniques and significant unobservable inputs The following tables show the valuation techniques used in measuring fair values at March 31, 2021 and March 31, 2022 as well as the significant unobservable inputs used. Schedule of valuation techniques and significant unobservable inputs Type Valuation technique Significant unobservable inputs Inter-relationship between significant unobservable inputs and fair value measurement A. Financial Instruments measured at fair value: Warrants Black- Scholes model: The valuation model considers the share price on measurement date, expected term of the instrument, risk free rate (based on government bonds), expected volatility and expected dividend rate. Expected term: 0.66 1.16 1.11 0.08 The estimated fair value would increase (decrease) if : ● the expected term were lower/ (higher) ● the risk free rate were lower/ (higher) Quoted Warrants Fair market value - - B. Financial Instruments for which fair value is disclosed: Borrowings Discounted cash flows Prevailing interest rate in market, future payouts. - Term deposits Discounted cash flows Prevailing interest rate to discount future cash flows - Other financial assets Discounted cash flows Prevailing interest rate to discount future cash flows - Other liabilities Discounted cash flows Prevailing interest rate to discount future cash flows - Below is reconciliation of fair value measurements categorized within level 1 & level 3 of the fair value hierarchy Schedule of reconciliation of fair value measurements categorized within level 1 and level 3 of the fair value hierarchy April 1, 2020 Final Payment Charge to profit or loss Effects of movements in foreign exchange rates March 31, 2021 Charge to profit or loss Effects of movements in foreign exchange rates March 31, 2022 Macquarie Corporate Holdings Pty Limited - Ordinary Warrants 2 441 (7 ) 436 (444 ) 8 - Quoted Warrants* 418,264 (379,435 ) (6,874 ) 31,955 (32,312 ) 357 - Liability for business acquisition (refer to Note 43) 800,000 (800,000 ) - - - - - Total 1,218,266 (800,000 ) (378,994 ) (6,881 ) 32,391 (32,756 ) 365 - * On December 16, 2021, at 5:00 p.m., New York time, outstanding warrants (the “Warrants”) to purchase an aggregate of 17,337,500 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Rendering of services

Rendering of services	12 Months Ended
Rendering of services	Mar. 31, 2022
Rendering Of Services
Rendering of services	8 Rendering of services 8.1 Disaggregation of revenue In the following tables, revenue is disaggregated by product type Revenue by Product types Schedule of revenue by product type and customer type 2020 2021 2022 March 31, 2020 2021 2022 Air Ticketing 2,609,518 893,039 1,150,474 Hotels and Packages 3,601,798 173,397 520,740 Other Services 53,958 31,426 146,178 Rendering of services 6,265,274 1,097,862 1,817,392 8.2 Contract balances Contract assets Contract assets primarily relate to the Group’s rights to consideration from travel suppliers in exchange for services that the Company has transferred to the traveler when that right is conditional on the Company’s future performance. The contract assets are transferred to receivables when the rights to consideration become unconditional. This usually occurs when the Group issues an invoice to the travel suppliers. Summary of contract assets March 31, 2021 2022 Contract Assets 626 11 Changes in contract assets are as follows: Changes in contract assets 2021 2022 March 31, 2021 2022 Balance at the beginning of the year - 626 Revenue recognised during the year 626 11 Billed during the year - (626 ) Balance at the end of the year 626 11 Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Contract liabilities primarily relate to the consideration received from customers for travel bookings in advance of the Group’s performance obligations which is classified as “advance from customers”, and consideration allocated to customer loyalty programs and advance received from Global Distribution System (“GDS”) provider for bookings of airline tickets in future which is deferred, and which is classified as “deferred revenue”. Summary of contract liabilities March 31, 2021 2022 Advance from customer (refer to Note 38) 537,002 531,526 Deferred revenue (refer to Note 35) 387,049 248,177 Total Contract liabilities 924,051 779,703 As at March 31, 2021, INR 537,002 (March 31, 2020: INR 774,673 ) of advance consideration received from customers for travel bookings was reported within contract liabilities, INR 238,110 495,432 of which was applied to revenue and INR 12,914 (March 31, 2021: INR 49,088 ) was refunded to customers during the year ended March 31, 2022. As at March 31, 2022, the related balance was INR 531,526 537,002 No information is provided about remaining performance obligations at March 31, 2022 and March 31, 2021 that have an original expected duration of one year or less, as allowed by IFRS 15.

Other revenue

Other revenue	12 Months Ended
Other revenue	Mar. 31, 2022
Other Revenue
Other revenue	9 Other revenue Schedule of other revenue 2020 2021 2022 March 31, 2020 2021 2022 Marketing revenue 994,081 173,406 171,984 Total 994,081 173,406 171,984 Primarily comprising advertising revenue and fees for facilitating website access to travel insurance providers.

Other income

Other income	12 Months Ended
Other income	Mar. 31, 2022
Other Income
Other income	10 Other income Schedule of other income 2020 2021 2022 March 31, 2020 2021 2022 Liability no longer required to be paid 38,973 87,925 119,708 Government grant 86,810 7,883 - Gain on termination/rent concession of leases 27,241 33,238 35,847 Gain on sale of property, plant and equipment (net) 4,842 2,480 1,931 Miscellaneous income 1,765 519 1,162 Total 159,631 132,045 158,648 Government grant includes the Company’s entitlement to receive duty credit scripts as grant under Service Exports from India Scheme (SEIS) from the Government of India on achievement of certain conditions as notified under the scheme. Such scripts can be utilized against the payment of custom duty at the time of import of goods or services to India. Refer to note 27 for more details. During the year ended March 31, 2020, Government grant includes the Company’s entitlement to receive grant under “Singapore’s Resilience Budget” from the Singapore Government on achievement of certain conditions as notified under the scheme. Refer to note 27 for more details. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Liability no longer required to be paid represent trade payables, that through the expiry of time, the Group has no further legal obligation to vendors. Gain on termination/ rent concession of leases income include 8,485 (March 31, 2021: INR 22,036 ) on account of lease concession occurring as a direct consequence of the Covid-19 pandemic.

Personnel expenses

Personnel expenses	12 Months Ended
Personnel expenses	Mar. 31, 2022
Personnel Expenses
Personnel expenses	11 Personnel expenses Schedule of personnel expenses 2020 2021 2022 March 31, 2020 2021 2022 Salaries, wages and other short term employee benefits 1,608,958 635,667 741,639 Contributions to defined contribution plans 86,678 30,301 37,880 Expenses related to defined benefit plans (refer to Note 34) 25,642 14,345 13,878 Share based compensation costs 5,135 77,100 209,557 Employee welfare expenses 50,860 21,502 18,927 Total 1,777,273 778,915 1,021,881

Other operating expenses

Other operating expenses	12 Months Ended
Other operating expenses	Mar. 31, 2022
Other Operating Expenses
Other operating expenses	12 Other operating expenses Schedule of other operating expenses 2020 2021 2022 March 31, 2020 2021 2022 Commission 626,468 31,558 113,947 Communication 169,242 119,844 135,004 Legal and professional fees 471,761 309,027 179,353 Outsourcing fees 190,892 21,336 20,304 Payment gateway and other charges 748,714 151,556 256,353 Advances provision (refer to Note 21) 12,364 15,106 5,326 Trade and other receivables provision (refer to Note 26) 93,000 178,342 26,412 Security deposit and other assets provision (refer to Note 27) - 6,743 - Duties and taxes 36,486 16,343 12,178 Rent 55,007 9,418 2,330 Repairs and maintenance 78,797 32,169 31,813 Travelling and conveyance 69,930 3,641 12,705 Insurance 50,891 59,428 76,371 Remeasurement of contingent consideration (refer to Note 43) (390,009 ) - - Corporate social responsibility (CSR) expense 8,202 2,620 1,950 Miscellaneous expenses 37,516 21,184 19,267 Total 2,259,261 978,315 893,313

Depreciation and amortization

Depreciation and amortization	12 Months Ended
Depreciation and amortization	Mar. 31, 2022
Depreciation and amortisation expense [abstract]
Depreciation and amortization	13 Depreciation and amortization Schedule of depreciation and amortization 2020 2021 2022 March 31, 2020 2021 2022 Depreciation 85,509 33,893 14,752 Amortization 502,992 627,651 230,758 Depreciation on right of use assets 77,868 87,936 62,643 Total 666,369 749,480 308,153 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Investment in joint venture

Investment in joint venture	12 Months Ended
Investment in joint venture	Mar. 31, 2022
Disclosure of joint ventures [abstract]
Investment in joint venture	14. Investment in joint venture The Group entered into an agreement with Snow Leopard Pvt. Ltd (SLA) on September 28, 2012 to set up a Joint venture company Adventure and Nature Network Private Limited (ANN) to do business in adventure travel, having its principal place of business in India. Group contributed during the financial year ended March 31, 2022: Nil Nil 3,500 50% Investment in joint venture is accounted for using the equity method in accordance with IAS 28 Investments in Associates and Joint Ventures Summarized statement of financial position of ANN: Summarized financial position and profit or loss of ANN 2021 2022 March 31, 2021 2022 Current assets, including cash and cash equivalents INR 664 1,624 4,015 2,212 Non-current assets 7,740 - Current liabilities (86,431 ) (96,895 ) Non-current liabilities (8,556 ) (117 ) Equity (83,232 ) (94,800 ) Group’s carrying amount of the investment ( 50 (41,616 ) (47,400 ) Transferred to other liabilities (refer to Note 38) 41,616 - True-up of carrying value to group share loss * - 47,400 Net carrying amount of investment - - * The Group has advanced loan amounting to INR 56,200 72,719 The Group’s share of cumulative loss of the Joint venture in excess of the carrying value of the investment till March 31, 2022, is INR 47,400 72,719 Post impairment of loan, considering that the Group has the right to set off the loan already given to the joint venture with its obligation to contribute towards the losses, the Group has trued-up its obligation to contribute towards the losses of the joint venture as at March 31, 2022, resulting in reversal of INR 47,400 Share of loss of joint venture recognised on the face of the statement of profit or loss for the year ended March 31, 2022, comprises the net impact of the reversal of INR 47,400 5,784 Summarized statement of profit or loss of ANN: 2020 2021 2022 March 31, 2020 2021 2022 Revenue 8,688 13,649 4,999 Other operating expenses, including depreciation INR 86 (March 31, 2021: INR 1,663 and March 31, 2020: INR 96 ) (25,322 ) (12,245 ) (7,656 ) Finance cost (4,934 ) (9,328 ) (8,911 ) Loss before tax (21,568 ) (7,924 ) (11,568 ) Income tax expense - - - Loss for the year (21,568 ) (7,924 ) (11,568 ) Group’s share of loss for the year (10,784 ) (3,962 ) (5,784 ) The joint venture had contingent liabilities as at March 31, 2022: 4,458 4,278 no Both Group and SLA have an obligation to contribute equally towards the losses of the joint venture, in excess of their respective investments. Accordingly, the Group has recognised its share of such losses for determining the Group’s cumulative obligation to contribute towards the losses. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Finance income

Finance income	12 Months Ended
Finance income	Mar. 31, 2022
Finance Income
Finance income	15 Finance income Schedule of finance income 2020 2021 2022 March 31, 2020 2021 2022 Interest income on : - Bank deposits recognised at amortised cost 22,594 46,236 25,804 - Others * 26,502 32,529 10,365 Foreign exchange gain (net) 4,322 58 8,346 Unwinding of other financial assets 5,223 2,781 3,301 Total 58,641 81,604 47,816 * Interest income on others include interest income on loan given to joint venture of INR 4,240 7,206 4,810

Finance cost

Finance cost	12 Months Ended
Finance cost	Mar. 31, 2022
Finance Cost
Finance cost	16 Finance cost Schedule of finance cost 2020 2021 2022 March 31, 2020 2021 2022 Bank charges 27,154 10,436 5,546 Foreign exchange loss (net) - 11,584 - Interest on borrowings recognised at amortised cost 106,328 18,909 6,946 Interest on lease liabilities 56,394 72,033 43,871 Unwinding of other financial liabilities 3,411 4,290 44,090 Total 193,287 117,252 100,453 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Income taxes

Income taxes	12 Months Ended
Income taxes	Mar. 31, 2022
Income taxes	17. Income taxes Loss for the year before income taxes are as follows: Schedule of loss before income taxes March 31, 2020 2021 2022 Domestic (316,792 ) 64,737 (145,363 ) Foreign operations (453,598 ) (1,195,519 ) (320,193 ) Total (770,390 ) (1,130,782 ) (465,556 ) The major components of income tax expense for the years ended March 31, 2020, 2021 and 2022 are: Summary of components of income tax expense 2020 2021 2022 March 31, 2020 2021 2022 Current Period 46,924 8,680 14,478 Current income tax expenses 46,924 8,680 14,478 Origination and reversal of temporary differences 22,881 55,416 2,428 Current year losses for which deferred tax is recognised - - - Deferred tax (benefit)/ expense 22,881 55,416 2,428 Total income tax expenses as reported in statement of profit or loss 69,805 64,096 16,906 Reconciliation of tax expense and accounting profit multiplied by tax rate of each jurisdiction in which the Group operates Reconciliation of tax expense and accounting profit multiplied by tax rate 2020 2021 2022 March 31, 2020 2021 2022 Loss for the year (840,195 ) (1,194,878 ) (482,462 ) Income tax expense/(reversal) 69,805 64,096 16,906 Loss before income taxes (770,390 ) (1,130,782 ) (465,556 ) Expected tax expense at statutory income tax rate (37,172 ) (193,762 ) (1,05,537 ) Non-deductible expenses (118,005 ) 2,307 17,024 Utilization of previously unrecognised tax losses - (1,181 ) (13,134 ) Current year losses for which no deferred tax asset was recognized 167,129 159,102 174,746 Recognition of previously unrecognised tax losses 17,696 - - Reversal of deferred tax assets recognised in earlier years - 77,636 - Change in unrecognised temporary differences 27,000 17,297 (58,979 ) Effect of change in tax rate 10,339 - - Others 2,818 2,697 2,786 Total income tax expense 69,805 64,096 16,906 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The domicile of the Parent Company is Cayman Islands. The Group’s two major tax jurisdictions are India and Singapore with tax rates ranging between 25.17% 31.20% 25.17% 31.20% 25.17% 31.20% 17% 17% 17%

Loss per share

Loss per share	12 Months Ended
Loss per share	Mar. 31, 2022
Loss Per Share
Loss per share	18. Loss per share Basic loss per share amounts are calculated by dividing net loss for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share amounts are calculated by dividing the net loss attributable to ordinary equity holders (after adjusting for loss attributable to convertible Swap shares of non-controlling interest) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The following reflects the income and share data used in the basic loss per share computations: Summary of income and share data used in the basic and diluted loss per share computations 2020 2021 2022 March 31, 2020 2021 2022 Loss attributable to ordinary shareholders - Basic (833,808 ) (1,177,343 ) (477,850 ) Weighted average number of ordinary shares outstanding used in computing basic/diluted loss per share 46,477,249 57,771,701 62,352,494 Basic loss per share (17.94 ) (20.38 ) (7.66 ) The following reflects the income and share data used in the diluted loss per share computations: 2020 2021 2022 March 31, 2020 2021 2022 Loss attributable to ordinary shareholders-Basic (833,808 ) (1,177,343 ) (477,850 ) Add: Loss attributable to non-controlling interest - (17,535 ) - Loss attributable to ordinary shareholders-Dilutive (833,808 ) (1,194,878 ) (477,850 ) Weighted average number of ordinary shares outstanding used in computing diluted loss per share 46,477,249 58,514,103 62,352,494 Diluted loss per share (17.94 ) (20.42 ) (7.66 ) Refer to Note 29 for the detailed movement in share capital during the financial year. Loss attributable to shareholders is allocated equally for each class of share. At March 31, 2022, 2,025,975 ordinary shares (March 31, 2021: 709,585 and March 31, 2020: 5,258 ), issuable against employee share options and restricted share, Nil ordinary shares (March 31, 2021: NIL and March 31, 2020: 742,402 ) issuable against conversion right with subsidiary’s equity shares (refer to note 29), were excluded from the diluted weighted average number of ordinary shares calculation as their effect would have been anti-dilutive. The Company also excludes options with exercise prices that are greater than the average market price from the calculation of diluted EPS because their effect would be anti-dilutive. For calculation of diluted EPS, since the exercise price of share warrants is greater than fair market value, these are assumed to be out of money and considered not to be exercisable as on balance sheet date. These potential ordinary shares are not considered for calculation of dilutive impact of earning per share. There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorisation of these financial statements. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Property, plant and equipment

Property, plant and equipment	12 Months Ended
Property, plant and equipment	Mar. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Property, plant and equipment	19. Property, plant and equipment Reconciliation of changes in property, plant and equipment Leasehold Improvements Computer and Peripherals Furniture and Fixtures Vehicles Office Equipment Total Gross block At April 1, 2020 2,150 338,731 7,375 71,278 36,211 455,745 Additions 200 - 10 - 82 292 Disposals/adjustment (2,193 ) (283 ) (5,114 ) (11,118 ) (7,526 ) (26,234 ) Effects of movements in foreign exchange rates 44 15 13 - 18 90 At March 31, 2021 201 338,463 2,284 60,160 28,785 429,893 Additions - 5,713 - 7,013 41 12,767 Disposals/adjustment - (17,987 ) (120 ) (12,736 ) (1,822 ) (32,665 ) Effects of movements in foreign exchange rates 6 18 18 - 15 57 At March 31, 2022 207 326,207 2,182 54,437 27,019 410,052 Depreciation At April 1, 2020 2,149 312,863 4,805 46,079 27,286 393,182 Charge for the year 76 19,706 1,226 9,230 3,655 33,893 Disposals/adjustment (2,193 ) (13 ) (4,138 ) (8,394 ) (6,873 ) (21,611 ) Effects of movements in foreign exchange rates 44 13 12 - 15 84 At March 31, 2021 76 332,569 1,905 46,915 24,083 405,548 Charge for the year 76 5,688 136 6,588 2,264 14,752 Disposals/adjustment - (17,987 ) (120 ) (12,370 ) (1,822 ) (32,299 ) Effects of movements in foreign exchange rates 4 18 18 - 14 54 At March 31, 2022 156 320,288 1,939 41,133 24,539 388,055 Net block At March 31, 2021 125 5,894 379 13,245 4,702 24,345 At March 31, 2022 51 5,919 243 13,304 2,480 21,997 The Group has taken bank guarantee facility against which property, plant and equipment of a subsidiary of the Group amounting to INR Nil 276,203 The carrying value of vehicles held under vehicle loan have a gross book value of INR 27,518 31,963 4,630 6,406 14,224 18,866 13,294 13,097 In the statement of cash flows, proceeds from vehicle loan of INR 5,161 Nil 1,075 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
Intangible assets and goodwill	Mar. 31, 2022
Intangible Assets And Goodwill
Intangible assets and goodwill	20. Intangible assets and goodwill Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts Computer software and Websites Intellectual property rights Agent / Supplier/ relationship Customer relationship Non compete agreement Trademarks Goodwill Intangible under development Total Gross block At April 1, 2020 2,276,915 59,209 222,169 140,336 22,171 271,329 1,015,099 51,920 4,059,148 Additions 111,707 - - - - - - 86,590 198,297 Disposals/adjustment (21,692 ) - - - - - - (121,432 ) (143,124 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2021 2,366,930 59,209 222,169 140,336 22,171 271,329 1,015,099 17,078 4,114,321 Additions 72,655 - - - - - - 92,089 164,744 Disposals/adjustment (110 ) - - - - - - (71,763 ) (71,873 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2022 2,439,475 59,209 222,169 140,336 22,171 271,329 1,015,099 37,404 4,207,192 Amortization and Impairment At April 1, 2020 1,742,389 57,436 183,701 25,592 15,956 109,382 221,999 - 2,356,455 Charge for the year* 372,450 1,287 17,097 69,849 5,021 13,937 - - 479,641 Disposals (24,456 ) (275 ) - - - - - - (24,731 ) Impairment of intangible assets** - - - - - 148,010 - - 148,010 Impairment of goodwill - - - - - - 264,909 - 264,909 Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2021 2,090,383 58,448 200,798 95,441 20,977 271,329 486,908 - 3,224,284 Charge for the year 203,499 761 17,097 8,979 422 - - 230,758 Disposals (110 ) - - - - - - - (110 ) Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2022 2,293,772 59,209 217,895 104,420 21,399 271,329 486,908 - 3,454,932 Net block At March 31, 2021 276,547 761 21,371 44,895 1,194 - 528,191 17,078 890,037 At March 31, 2022 145,703 - 4,274 35,916 772 - 528,191 37,404 752,260 The Group has taken bank guarantee facility against which Computer software and Websites & intellectual property rights of a subsidiary of the Group amounting to Nil 276,203 * During the year ended March 31, 2021, the Company has re-assessed the useful life of the acquired intangible assets i.e., Customer relationship which resulted in increase in charge for the year by INR 59,457 ** During the year ended March 31, 2021, the Company’s operations through its Trademarks in Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited CGU, has curtailed significantly. The Company tested the Trademarks of the CGU for recoverability and recognised an impairment loss of INR 148,010 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Impairment reviews Goodwill acquired through business combinations having indefinite lives are allocated to the CGUs. For the purpose of impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes and which is not higher than the Group’s operating segment. Carrying amount of goodwill has been allocated to the respective acquired subsidiaries level as follows: Schedule of carrying amount of goodwill March 31, 2021 2022 TSI Yatra Private Limited 103,670 103,670 Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited* 219,163 219,163 Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) (refer to Note 43)** 205,358 205,358 Total 528,191 528,191 * The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a five 20.12 5 NIL 108,834 ** The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a five-year period. The projected cash flows have been updated to reflect the decreased demand for products and services. The pre-tax discount rate applied to cash flow projections is 18.77 % and cash flows beyond the five-year period are extrapolated using a 5 % growth rate that is the same as the long-term average growth rate for the air and hotel industry. Basis this, it was concluded that the fair value less costs of disposal exceed the value in use. As a result of this analysis, management has recognised an impairment charge of Nil (March 31, 2021: 102,162 ) in the current year against goodwill. The impairment charge is recorded in the statement of profit or loss. The recoverable amount of all CGUs was based on its value in use and was determined by discounting the future cash flows to be generated from the continuing use of the CGU. These calculations use cash flow projections over a period of five years, based on next year’s financial budgets approved by management, with extrapolation for the remaining period, and an average of the range of assumptions as mentioned below. The key assumptions used in value in use calculations: Summary of key assumptions used in calculations of value in use for CGUs March 31, 2021 2022 Discount rate 17.41 19.40 % 18.77 %- 20.1 % Terminal Value growth rate 5.0 % 5.0 % EBITDA margin over next 5 years ( March 31, 2021 : 5 (21.9) 27.5 % 7.5 25 The above discount rate is based on the Weighted Average Cost of Capital (WACC) of a comparable market participant, which is adjusted for specific risks. These estimates are likely to differ from future actual results of operations and cash flows. Sensitivity change in assumptions The calculation of value in use for Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited” “Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited)” and TSI Yatra Private Limited is most sensitive to revenue growth, discount rate and long-term growth rate assumptions. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) For the year ended March 31, 2022, an analysis of the calculation’s sensitivity to a change in the key parameters (revenue growth, discount rate and long-term growth rate) based on reasonably probable assumptions in TSI Yatra Private Limited, Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited” and “Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited)”, did not identify any probable scenarios where the CGUs recoverable amount would fall below their carrying amount. For the year ended March 31, 2021, following the impairment loss recognised in “Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited” and “Yatra for Business Private Limited” CGUs, the recoverable amount was equal to the carrying amount. Therefore, any adverse movement in a key assumption would lead to further impairment. Further, an analysis of the calculation’s sensitivity to a change in the key parameters (revenue growth, discount rate and long-term growth rate) based on reasonably probable assumptions, in TSI Yatra Private Limited, did not identify any probable scenarios where the CGUs recoverable amount would fall below their carrying amount.

Prepayments and other assets

Prepayments and other assets	12 Months Ended
Prepayments and other assets	Mar. 31, 2022
Prepayments And Other Assets
Prepayments and other assets	21 Prepayments and other assets Schedule of current and non-current prepayments and other assets 2021 2022 March 31, 2021 2022 Current Advance to vendors (net of allowance) 439,986 451,217 Advance to joint venture (refer to note 42) 53,700 - Balance with statutory authorities 50,931 39,906 Prepaid expenses 70,347 112,899 Due from employees 1,429 3,709 Total 616,393 607,731 Non-current Prepaid expenses 4,080 922 Defined benefit plan asset (refer to Note 34) 126 - Total 4,206 922 Advances to vendor primarily consist of amounts paid to airline and hotels for future bookings. The movement in the allowance for doubtful advances: Schedule of changes in allowance for doubtful advances March 31, 2021 2022 Balance at the beginning of the year 24,534 19,941 Provisions accrued during the year 15,106 5,326 Amount written off during the year (14,097 ) (2,300 ) Provision moved to provision on trade receivables (refer note 26) (5,602 ) - Balance at the end of the year 19,941 22,967

Other financial assets, Non-cur

Other financial assets, Non-current	12 Months Ended
Other financial assets, Non-current	Mar. 31, 2022
Other Financial Assets Non-current
Other financial assets, Non-current	22 Other financial assets, Non-current Schedule of other financial assets, Non-current March 31, 2021 2022 Security deposits 23,838 48,320 Total 23,838 48,320 Security deposit represents fair value of amount paid to landlord for the leased premises. As on March 31, 2022, remaining tenure for security deposits ranges from 1 7 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Term deposits

Term deposits	12 Months Ended
Term deposits	Mar. 31, 2022
Term Deposits
Term deposits	23 Term deposits Schedule of term deposits 2021 2022 March 31, 2021 2022 Fixed deposits with banks 552,129 568,264 Total 552,129 568,264 Non-current 21,346 - Current 530,783 568,264 Total 552,129 568,264 Term deposits as on March 31, 2022, include INR 486,134 517,470 1 2

Other non=financial assets

Other non=financial assets	12 Months Ended
Other non=financial assets	Mar. 31, 2022
Other Nonfinancial Assets
Other non=financial assets	24 Other non=financial assets Schedule of other non financial assets 2021 2022 March 31, 2021 2022 Restricted asset 223,618 216,231 Total 223,618 216,231 Non-current 223,618 216,231 Total 223,618 216,231 Restricted asset include INR 189,267 189,267 1,081 8,468 25,000 25,000 883 883

Deferred Tax

Deferred Tax	12 Months Ended
Deferred Tax	Mar. 31, 2022
Deferred Tax
Deferred Tax	25. Deferred Tax Unrecognised Deferred Tax Assets Deferred tax assets have not been recognized in respect of the following items : Schedule of unrecognized deferred tax assets As at March 31, Particulars 2021 2022 Deductible temporary differences 377,756 364,322 Tax loss carry forward and unabsorbed depreciation 3,311,382 3,065,233 Total 3,689,138 3,429,555 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) In the Group, there are few subsidiaries for which no deferred tax assets have been recognised on deductible temporary differences of INR 1,218,983 (March 31, 2021: 1,355,564 ) and tax losses of INR 7,836,815 (March 31, 2021: 8,851,184 ) and unabsorbed depreciation of INR 2,344,538 (March 31, 2021: 2,160,477 ), as it is not probable that taxable profit will be available in near future against which these can be utilized. Tax losses are available as an offset against future taxable profit expiring at various dates through 2030 and unabsorbed depreciation is available indefinitely for offsetting against future taxable profits. Recognised Deferred Tax Assets and Liabilities Schedule of recognized deferred tax assets For the Year Ended March 31, 2021 2022 Deferred tax assets are attributable to the following - Property, plant and equipment, intangible assets, and ROU assets 5,635 3,596 Trade and other receivables 4,656 2,281 Employee benefits 2,531 3,009 Provision for expenses 1,459 25 Loss available for offsetting against future taxable income - 42 Deferred tax asset 14,281 8,953 OCI gratuity 1,117 1,043 Total deferred tax asset (A) 15,398 9,996 Deferred tax liabilities are attributable to the following - Property, plant and equipment, intangible assets, and ROU assets (14,413 ) (11,513 ) Total deferred tax liability (B) (14,413 ) (11,513 ) Net deferred tax asset (A-B) 985 (1,517 ) Schedule of changes in deferred tax assets Particulars Balance as on March, 31 2021 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2022 Property, plant and equipment, intangible assets, and ROU assets (8,778 ) 861 - (7,917 ) Trade and other receivables 4,656 (2,375 ) - 2,281 Employee benefit 2,531 478 - 3,009 Provision for expenses 1,459 (1,434 ) - 25 OCI gratuity 1,117 - (74 ) 1,043 Loss available for offsetting against future taxable income - 42 - 42 Deferred tax assets 985 (2,428 ) (74 ) (1,517 ) Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Trade and other receivables

Trade and other receivables	12 Months Ended
Trade and other receivables	Mar. 31, 2022
Trade and other current receivables [abstract]
Trade and other receivables	26 Trade and other receivables Schedule of trade and other receivables March 31, 2021 2022 Trade receivables (net of allowance) 772,769 1,897,590 Receivables from joint venture (refer to note 42) 15,418 - Receivable from other related parties (refer to note 42) 3,317 - Refund and other receivable (net of allowance) 78,322 37,112 Total 869,826 1,934,702 Contract Assets (refer to note 8) 626 11 626 11 Total 870,452 1,934,713 A trade receivable is a right to consideration that is unconditional upon passage of time. Trade receivables are non-interest bearing and are generally on terms of 30 to 90 days. The trade receivables primarily consist of amounts receivable from airline’s, hotels, corporate’s and retail customers pertaining to the transaction value. The management does not consider there to be significant concentration of credit risk relating to trade, refund and other receivables. Refer to note 40. The movement in the allowance for expected credit loss and amounts impaired in respect of trade, refund & other receivables and contract assets during the year was as follows: Schedule of changes in allowance for expected credit loss March 31, 2021 2022 Balance at the beginning of the year 554,726 687,511 Provisions accrued during the year* 178,342 26,412 Amount written off during the year (54,486 ) (421,693 ) Provision moved from allowance for doubtful advances (refer note 21) 5,602 - Effect of movement in exchange rate 3,327 2,095 Balance at the end of the year 687,511 294,325 * includes amount of INR 3,837

Other financial assets, current

Other financial assets, current	12 Months Ended
Other financial assets, current	Mar. 31, 2022
Other Financial Assets Current
Other financial assets, current	27 Other financial assets, current Schedule of other financial assets, current March 31, 2021 2022 Interest accrued on term deposits 1,691 962 Security deposits (net of allowance) 14,897 12,800 Loans to joint venture (net of allowance) ( refer to note 42) - - Others (includes Government Grant) 98,046 54,594 Total 114,634 68,356 Security deposit represents fair value of amount paid to landlord for the leased premises. As on March 31, 2022, remaining tenure for security deposits ranges from 0.5 7 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) In the statement of cash flows, interest reinvested in term deposits INR 5,547 13,452 Schedule of movement in allowance for doubtful security deposits 2021 2022 The movement in the allowance for doubtful other financial assets: March 31, 2021 2022 Balance at the beginning of the year - 5,414 Provisions accrued during the year* 6,743 72,719 Amount written off during the year (1,329 ) - Balance at the end of the year 5,414 78,133 * includes amount of INR 72,719 Nil The movement in the Government Grant during the year was as follows: Schedule of movement in government grant 2021 2022 March 31, 2021 2022 At 1 April 218,843 98,046 Recorded/ (true up) in statement of profit or loss 7,883 (14,631 ) Received during the year (128,735 ) (28,821 ) Effect of movement in exchange rate 55 - At 31 March 98,046 54,594 There are no unfulfilled conditions or contingencies attached to these grants.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
Cash and cash equivalents	Mar. 31, 2022
Components of cash and cash equivalents:
Cash and cash equivalents	28 Cash and cash equivalents Schedule of cash and cash equivalents 2021 2022 March 31, 2021 2022 Cash on hand 472 255 Credit card collection in hand 76,193 167,837 Balances with bank 1,634,924 632,190 Total 1,711,589 800,282 Credit card collection in hand represents the amount of collection from credit cards swiped by the customers which is outstanding as at the year end and credited to Group’s bank accounts subsequent to the year end. At March 31, 2022, the Group had available INR 99,051 5,226

Equity share capital and share

Equity share capital and share premium	12 Months Ended
Equity share capital and share premium	Mar. 31, 2022
Equity share capital and share premium	29. Equity share capital and share premium Schedule of authorized shares March 31, Authorized shares 2021 2022 Numbers of Shares Numbers of Shares Ordinary shares of INR 0.006 ($ 0.0001) each 500,000,000 500,000,000 Ordinary shares of INR 0.006 0.0001 500,000,000 500,000,000 Ordinary share Class A of INR 0.006 0.0001 10,000,000 10,000,000 Ordinary share Class F of INR 0.006 0.0001 3,159,375 3,159,375 Preference shares of INR 0.006 .0001 10,000,000 10,000,000 523,159,375 523,159,375 There is no change in the authorized share capital of the parent company during the financial year ending March 31, 2022 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) A reconciliation of the shares outstanding at the beginning and end of the period is presented below: Ordinary shares Schedule of changes in share capital and share premium Numbers of Shares Share Capital Share Premium Balance as at April 1, 2020 45,641,629 714 18,889,154 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 2,109,994 15 578,803 Issue of ordinary shares in follow-on public offering, net of issuance costs* 14,375,000 109 772,098 Balance as at March 31, 2021 62,126,623 838 20,240,055 Balance as at April 1, 2021 62,126,623 838 20,240,055 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 459,213 4 46,419 Balance as at March 31, 2022 62,585,836 842 20,286,474 * On June 17, 2020, the Parent Company completed a follow-on public offering in which the Parent Company offered and sold an aggregate of 14,375,000 ordinary shares, including 1,875,000 ordinary shares sold pursuant to the underwriters’ full exercise of their option to purchase additional shares, at a public offering price of INR 60.52 (USD 0.80 ) per share and INR 55.98 (USD 0.74 ) per share to underwriters. The aggregate price of the offering amount registered and sold was INR 861,464 (USD 11,388 ) of which we received net proceeds of INR 772,207 (USD 10,208 ). The Parent Company incurred expenses of INR 89,257 (USD 1,180 ) including the underwriters’ commission expense amounting INR 56,738 (USD 750 ), for the issuance of the shares which has been adjusted against the share premium. The amount in USD is converted at transaction date exchange rate of 75.65 INR per USD. Terms/ rights attached to Ordinary Shares The Parent Company has three class of ordinary shares outstanding, which entitles the holders with the following rights: Ordinary shares A holder of an ordinary share has one vote for each share of ordinary share held and entitled to receive dividends when declared by the board of directors. Ordinary shares Class A Class A shares have identical rights to the Parent Company ordinary shares, except the right to receive notice of, attend or vote as a member at any general meeting of shareholders, but may vote at a separate Class A shareholders’ meeting convened in accordance with the Parent Company Articles of Association. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Ordinary shares Class F Class F shares shall have the right to receive notice of, attend at and vote as a member at any general meeting of shareholders, but shall have no other rights. In the event of liquidation of the Parent Company, the holders of Ordinary and Class A ordinary shares are entitled to receive remaining assets of the Parent Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders. Shares reserved for issuance against equity instruments The Parent Company reserved 1,844 shares (March 31, 2021 - 1,844 , March 31, 2020- 1,844 ) for issuance at exercise price of INR 75.87 ($ 1 ). These shares are considered as equity instrument and are recorded at fair value at the date of transaction under IAS 32, refer to Note 30.1. Shares reserved for issue under options For details of shares reserved for issue under the Employee Stock Option Plan (ESOP) of the Parent Company, refer to Note 30.2. Shares reserved for issue under warrant arrangement/agreement Yatra Online, Inc. (the Parent Company) and Yatra Online Limited (Yatra India), entered into share subscription cum shareholders’ agreement dated May 7, 2014, and share subscription cum shareholders’ agreement dated April 29, 2015 (together referred to as SHA), with IL&FS Trust Company Limited, Now, Vistra ITCL(India) Limited (in its capacity as a trustee for Pandara Trust –Scheme I(“Pandara Trust”)) and Capital18 Fincap Private Limited, now Network18 Media and Investments Limited(“Capital18”/”NW18”), (collectively the “Investors”). Pursuant to SHA, NW18 and Pandara Trust, were entitled to swap their Equity Shares into 569,768 569,768 172,634 172,634 Pursuant to the Waiver and Termination Agreement dated March 23, 2022 (“SHA Amendment Agreement”), the NW18 and Pandara Trust, have inter alia agreed to waive their swap rights contained under the SHA. Further, the parties to SHA Amendment Agreement have agreed, that said Amendment Agreement shall ipso facto terminate, without any further acts of the parties and without any liabilities or obligations whatsoever, upon the earlier of the following dates: (a) the date on which the Equity Shares of Yatra India are allotted pursuant to the Offer (as defined under the SHA Amendment Agreement) ; or (b) if the bid/offer opening date in the Offer does not occur prior to September 30, 2023 or such other date as mutually agreed in writing between Parties; or (c) the date on which the Board of the Yatra India decides not to undertake the Offer. For details of shares reserved for issuance under the warrant agreement with Innoven, a non banking finance company and Macquarie Corporate Holding Pty Limited, refer to Note 32. Schedule of changes in treasury shares Treasury shares Numbers of Shares Amount Balance as at April 1, 2020 999 11,219 Exercise of options - - Balance as at March 31, 2021 999 11,219 Balance as at April 1, 2021 999 11,219 Exercise of options - - Balance as at March 31, 2022 999 11,219 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Other capital reserve

Other capital reserve	12 Months Ended
Other capital reserve	Mar. 31, 2022
Other capital reserve	30. Other capital reserve Schedule of changes in other capital reserves Share-based payments Equity Instruments Warrant ( Refer Note 36 ) Total April 1, 2020 665,696 341 23,258 689,295 Share-based payments expense during the year 79,721 - - 79,721 Exercised during the year (578,818 ) - - (578,818 ) Forfeited during the year (2,622 ) - - (2,622 ) Expired during the year (65,468 ) - - (65,468 ) March 31, 2021 98,510 341 23,258 122,109 Share-based payments expense during the year 209,557 - - 209,557 Exercised during the year (46,423 ) - - (46,423 ) Forfeited during the year (440 ) - - (440 ) Expired during the year (21,272 ) - - (21,272 ) March 31, 2022 239,932 341 23,258 263,531 30.1 Equity instruments The Parent Company reserved 1,844 75.87 1 30.2 Share based payments 2006 Share Plan and 2006 India Share Plan The Parent Company has reserved an aggregate of 1,316,765 ordinary shares as at March 31, 2022 ( 1,316,765 ordinary shares as at March 31, 2021) for issuance to officers, directors and employees of the Company pursuant to its 2006 Share Plan and 2006 India Share Plan, both of which have been adopted by the board of directors (and the board of directors of Yatra India, in relation to the 2006 India Share Plan) and approved by the Parent Company shareholders (and the shareholders of Yatra India, in relation to the 2006 India Share Plan) (collectively, the “Plan”). Out of such reserved shares, options to purchase 204,777 ordinary shares have been granted and are outstanding as at March 31, 2022 (March 31, 2021: 219,986 ordinary shares). The share-based payment awards have the following vesting period under the same plan:- 1) 60 months, the first tranche vests after two years, while the remaining awards vest in equal installments on quarterly basis over the remainder of the vesting period. 2) 12 equal installments over 12 months. 3) 50 25 25 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The Parent Company estimates the expected term of stock grants equivalent to its vesting period. The Parent Company has used the volatility of stocks of comparative companies with estimated life of options similar to its grants. The risk-free interest rate that is used in the option valuation model is based on U.S. treasury zero coupon bonds with a remaining term similar to the expected term of the options. The Parent Company does not anticipate paying any cash dividends in the foreseeable future and therefore has used an expected dividend yield of zero in the option valuation model. The Parent Company is required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. All stock-based payment awards are amortized on a graded-vesting basis over the requisite service periods of the awards, which are generally the vesting periods. The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2021 2022 No. of shares Weighted average EP per share No. of shares Weighted average EP per share Number of options outstanding at the beginning of the year 458,912 328.12 219,986 318.33 Granted during the year - - - - Forfeited during the year 238,926 317.79 - - Expired during the year - - 15,762 351.37 Exercised during the year - - - - Number of options outstanding at the end of the year 219,986 318.33 204,224 329.23 Vested/exercisable 219,986 318.33 204,224 329.23 The weighted average remaining contractual life for the share options outstanding as at March 31, 2022 was 2.33 3.29 The range of exercise prices for options outstanding at the end of the year was INR 329.23 411.54 317.38 396.73 During the year ended March 31, 2022, share based payment expense for these options was recognized under personnel expenses (refer to Note 11) amounted to INR Nil (March 31, 2021: INR Nil and March 31, 2020: INR Nil). The Parent Company did not grant any options during the fiscal year ended March 31, 2022 and March 31, 2021. 2016 Stock Option and Incentive Plan (the “2016 Plan”) On December 13, 2016, the Parent Company’s board of directors approved the 2016 Plan and on December 15, 2016, the Parent Company shareholders approved the 2016 Plan. The 2016 Plan enables the Parent Company to make equity-based awards to its officers, employees, non-employee directors and consultants. The 2016 Plan provides for the grant of incentive share options, non-qualified share options, share appreciation rights, restricted share awards, restricted share units, unrestricted share awards, cash-based awards, performance share awards and dividend equivalent rights. The Parent Company has reserved for issuance 7,754,936 authorized but unissued ordinary shares under the 2016 Plan as on March 31, 2022, which shares are subject to an annual increase on January 1 of each year equal to three percent of the number of shares issued and outstanding on the immediately preceding December 31 or such lesser number of shares as determined by the administrator of the 2016 Plan. The 2016 Plan limits the number or value of shares that may be granted to any participant in any one calendar year, among other limits. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) During the year ended March 31, 2022, the Parent Company pursuant to the “2016 Plan”, options to purchase Nil (March 31, 2021: 466,100 ) ordinary shares have been granted and 407,323 (March 31, 2021: 681,227 ) are outstanding as at March 31, 2022. The share-based payment awards have the following vesting period under the same plan:- 1) 197,749 2) 140,000 3) 21,769 4) 7,500 5) 466,100 The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2021 March 31, 2022 No. of shares Weighted average EP per share No. of shares Weighted average EP per share Number of options outstanding at the beginning of the year 235,247 640.98 681,227 293.23 Granted during the year 466,100 146.28 - - Forfeited during the year 6,420 731.40 115,257 154.20 Expired during the year 13,700 731.40 158,647 560.80 Number of options outstanding at the end of the year 681,227 293.23 407,323 246.66 Vested/exercisable 231,250 547.43 191,988 352.82 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The weighted average remaining contractual life for the share options outstanding as at March 31, 2022 was 6.18 5.98 The range of exercise prices for options outstanding at the end of the year was INR 151.74 758.70 146.28 731.40 During the year ended March 31, 2022, share based payment expense for these options was recognized under personnel expenses (refer to Note 11) amounted to INR 11,192 10,987 2,309 The following tables list the inputs to the model used for the years then ended:- Summary of Inputs for Model Used March 31, 2021 March 31, 2022 Weighted average Fair value of ordinary share at the measurement date (USD) 1.96 - Risk–free interest rate (%) 0.44 % - Expected volatility (%) 74.58 % - Expected life of share options 5.06 - Dividend Yield 0.00 % - Model used Black-Scholes Valuation - The expected life of share options has been taken as mid-point between first and last available exercise date. The expected volatility reflects the assumption based on historical volatility on the share prices of similar entities over a period. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Restricted Stock Unit Plan (RSU) and Performance Stock Units (PSU) “2016 Plan” The Parent Company pursuant to the “2016 Plan” had approved a grant of 2,093,188 RSUs and PSU’s (March 31, 2021: 2,417,338 ) and 2,762,509 are outstanding as at March 31, 2022 (March 31, 2021: 1,222,271 ). The stock units have the following vesting period:- 7,277 2. 20,000 3. 479,336 4. 5,000 5. 687,857 6. 1,609,934 1.80 10.00 7. 692,000 29,793 8. 1,280,154 2.50 4.00 9. 121,034 119,547 Summary of changes in RSUs outstanding March 31, 2021 March 31, 2022 No. of shares No. of shares Number of RSU/PSU’s outstanding at the beginning of the year 271,780 1,222,271 Granted during the year 2,417,338 2,093,188 Forfeited during the year - - Expired during the year - 93,737 Vested/exercised during the year 1,466,847 459,213 Number of RSU/PSU’s outstanding at the end of the year 1,222,271 2,762,509 Vested/exercisable and not exercised - - Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The weighted average remaining contractual life for RSU’s outstanding as at March 31, 2022 was 2.24 2.45 The range of exercise prices for RSU’s outstanding at the end of the year is Nil (March 31, 2021: Nil). During the year ended March 31, 2022, share based compensation cost for these RSU’s is recognized under personnel expenses amounting to INR 198,366 66,113 2,826 The following tables list the inputs to the model used for the years then ended Summary of Inputs for Model Used 31-Mar-21 31-Mar-22 PSU’s RSU’s PSU’s RSU’s Weighted average Fair value of ordinary share at the measurement date (USD) 0.77 0.77 1.15 2.12 2.12 Risk-free interest rate (%) 4.83 % 3.63 4.83 % 0.61 % 0.61 % Expected volatility (%) 54.92 % 54.92 % 56.27 % 56.27 % Expected life 4 years 1 4 years 4 years 4 years Dividend Yield 0 % 0 % 0 % 0 % Model used Monte Carlo Simulation Black-Scholes Valuation Monte Carlo Simulation Black-Scholes Valuation The expected life of RSU’s and PSU’s options has been taken as the vesting period. The expected volatility reflects the assumption based on median of historical volatility on the share prices of the similar entities over a period.

Components of Other Comprehensi

Components of Other Comprehensive Loss	12 Months Ended
Components of Other Comprehensive Loss	Mar. 31, 2022
Components Of Other Comprehensive Loss
Components of Other Comprehensive Loss	31. Components of Other Comprehensive Loss The following table summarizes the changes in the accumulated balance for each component of accumulated other comprehensive loss attributable to the Company. Schedule of changes in accumulated other comprehensive loss 2020 2021 2022 March 31, 2020 2021 2022 Actuarial (loss)/ gain on defined benefit plan: Actuarial (loss)/ gain on obligation 25,396 2,009 (321 ) Income tax expense (881 ) 215 74 Total 24,515 2,224 (247 ) Foreign currency translation: Foreign currency translation differences (28,658 ) (4,552 ) (5,640 ) Balance at the end of period (28,658 ) (4,552 ) (5,640 ) Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Borrowings

Borrowings	12 Months Ended
Borrowings	Mar. 31, 2022
Borrowings	32. Borrowings Schedule of borrowings by type and classification March 31, Term 2021 2022 Current Vehicle loan Less than 1 year 3,754 2,977 Factoring Less than 1 year 124,124 351,399 Total 127,878 354,376 Non-Current Vehicle loan More than 1 year 3,177 4,204 Total 3,177 4,204 Carrying amount Currency Interest Rate Year of Maturity March 31, 2021 2022 Vehicle loan INR 7.25 9.50 % 2021 2027 6,931 7,181 Factoring INR Floating rate * On demand 124,124 351,399 131,055 358,580 * 3M MCLR + 1% spread Bank overdrafts 450 450 Factoring This facility of INR 450,000 (March 31, 2021: INR 600,000 ) is taken from ICICI bank by the Group. The facility is fully secured against the fixed deposits. For the previous year, this facility was secured by the fixed deposits and first pari passu charges by way of hypothecation of all fixed assets and current assets (excluding one customer account), both existing and future, including intellectual property and intellectual property rights. As on March 31, 2022, the Company has utilised INR Nil (March 31, 2021: INR 72,600 ) out of the above facility for issuance of bank guarantees for “International Air Transport Association” Vehicle Loan This includes the vehicles taken on loan by the company. Refer to Note 19.

Trade and other payables

Trade and other payables	12 Months Ended
Trade and other payables	Mar. 31, 2022
Trade And Other Payables
Trade and other payables	33 Trade and other payables Schedule of trade and other payables 2021 2022 March 31, 2021 2022 Trade payables 9,12,929 13,06,204 Accrued expenses 2,40,809 2,95,067 Related parties (refer to Note 42) 7,959 - Refund and other payables 10,88,666 8,36,046 Total 22,50,363 24,37,317 Current 22,15,425 23,94,712 Non-current 34,938 42,605 Total 22,50,363 24,37,317 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Non-current portion pertains to the expenditure incurred towards advertisements made as per the advertisements contract entered with BCCL (refer note 39) For explanations on the Group’s liquidity risk management processes, refer to Note 40

Employment benefit plan

Employment benefit plan	12 Months Ended
Employment benefit plan	Mar. 31, 2022
Employment benefit plan	34. Employment benefit plan Schedule of employee benefits liability 2021 2022 March 31, 2021 2022 Defined benefit obligation 70,513 69,729 Liability for compensated absences 36,384 33,224 Total liability 1,06,897 1,02,953 Defined benefit plan asset (refer to note 21) 126 - Total asset 126 - Net Unfunded liability 70,387 69,729 The Group’s gratuity scheme for its employees in India, is a defined benefit plan. Gratuity is paid as a lump sum amount to employees at retirement or termination of employment at an amount based on the respective employee’s eligible salary and the years of employment with the Group. The benefit plan is partially funded. The following table sets out the disclosure in respect of the defined benefit plan. Movement in obligation Summary of changes in present value of obligation and fair value of plan assets March 31, 2021 2022 Present value of obligation at beginning of year 99,877 82,330 Interest cost 4,876 3,889 Current service cost 10,806 10,639 Past service cost - - Actuarial loss on obligation -economic assumptions 646 - -demographic assumptions - (719 ) -experience assumptions (2,955 ) 1,103 Benefits paid (30,920 ) (17,648 ) Present value of obligation at closing of year 82,330 79,594 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Movement in plan assets* March 31, 2021 2022 Fair value of plan assets at beginning of the year 23,055 11,943 Employer contributions 37 - Benefits paid (12,186 ) (2,791 ) Earning on assets 1,337 651 Actuarial (gain)/loss on plan assets (300 ) 62 Fair value of plan assets at end of the year 11,943 9,865 * plan assets represents investment made by the Company in LIC funds Unfunded liability Schedule of unfunded liability March 31, 2021 2022 Current 18,376 35,621 Non-current 52,137 34,108 Unfunded liability recognized in statement of financial position 70,513 69,729 Funded asset Prepayment and other assets - Non-Current 126 0 126 0 Components of cost recognized in profit or loss Schedule of components of cost recognized in profit or loss 2020 2021 2022 March 31, 2020 2021 2022 Current service cost 19,887 10,806 10,639 Net interest cost 5,755 3,539 3,239 Components of cost recognized in profit or loss 25,642 14,345 13,878 Amount recognised in other comprehensive income Summary of amounts for actuarial loss on obligation recognized in other comprehensive income March 31, 2020 2021 2022 Actuarial loss/ (gain) on obligation * (25,396 ) (2,009 ) 321 * Refer to Note 31 for the movement during the year. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The principal actuarial assumptions used for estimating the group’s defined benefit obligations are set out below: Schedule of actuarial assumptions used for estimating defined benefit obligations March 31, 2021 2022 Discount rate 5.45 % 5.45 % Future salary increase 5.00 % 5.00 % Average expected future working life (years) 2.58 4.31 1.56 5.85 Retirement age (years) 58 58 Mortality table IALM* (2012-14) Ultimate Withdrawal rate (%) Ages Upto 30 years 70 % 22 26 % From 31 to 44 years 30 % 57 65 % Above 44 years 3 % 9 21 % * Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption. Sensitivity analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation March 31, 2021 2022 a) Impact of the change in discount rate a) Impact due to increase of 0.50 1,849 920 b) Impact due to decrease of 0.50 (1,870 ) (952 ) b) Impact of the change in salary increase a) Impact due to increase of 0.50 (1,789 ) (1,018 ) b) Impact due to decrease of 0.50 1,792 1,105 The sensitivity analyses above have been determined based on a method that extrapolates the impact on the defined benefit obligation as a result of reasonable changes in key assumptions occurring at the end of the reporting period. These analyses are based on a change in a significant assumption, keeping all other assumptions constant and may not be representative of an actual change in the defined benefit obligation as it is unlikely that changes in assumptions would occur in isolation of one another. The following payments are expected contributions to the defined benefit plan in future years: Schedule of expected contributions to the defined benefit plan in future years March 31, 2021 2022 Year 1 21,924 40,306 Year 2 12,175 15,206 Year 3 11,700 7,370 Year 4 7,555 4,080 Year 5 6,809 3,495 Year 6-10 19,235 13,351 Total expected payments 79,398 83,808 CODE ON SOCIAL SECURITY, 2020 The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules/interpretation have not yet been issued. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Deferred Revenue

Deferred Revenue	12 Months Ended
Deferred Revenue	Mar. 31, 2022
Deferred Revenue
Deferred Revenue	35 Deferred Revenue Schedule of deferred revenue, by type March 31, 2021 2022 Global Distribution System provider 381,736 244,101 Loyalty program 5,313 4,076 Total 387,049 248,177 Non-current 266,920 64,965 Current 120,129 183,212 Total 387,049 248,177 “Global Distribution System providers” represents the amount received upfront by the group as a part of commercial arrangement with the Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on our websites or other distribution channels. The same is recognized as revenue for actual airline tickets sold over the total number of airline tickets to be sold as per the term of the agreement, in both cases sold on such GDS platforms, and the balance amount is recognized as deferred revenue. Summary of changes in deferred revenue March 31, 2021 2022 At April, 1 357,916 387,049 Deferred during the year 229 - Recorded in statement of profit or loss 62,060 (138,872 ) Transferred to other financial liability (deposits) (33,156 ) - March 31, 387,049 248,177

Other financial liabilities

Other financial liabilities	12 Months Ended
Other financial liabilities	Mar. 31, 2022
Other Financial Liabilities
Other financial liabilities	36 Other financial liabilities Schedule of other financial liabilities 2021 2022 March 31, 2021 2022 Non-current Share warrants (refer to note 7) 436 - Deposits* * 269,844 - Non-current 270,280 - Current Due to employees 62,230 120,756 Share warrants (refer to note 7) 31,955 - Deposits* * - 308,701 Total 94,185 429,457 * Deposit received from the Global Distribution System provider (GDS), which is repayable at the end of the contract and interest free nature was initially recognised at fair value. The difference between the deposit received and fair value initially recognised is treated as deferred consideration under Note 37. Deposits are subsequently measured at amortised cost and unwinding is recognised under finance cost. The deferred consideration recognised is amortised over the tenure of deposit on straight line basis and amortisation is recognised as revenue. Warrants—Macquarie In conjunction with various financing transactions, the Company issued warrants (except quoted warrants) to purchase the Company’s common stock and preference shares. These warrants are classified to be derivative instruments and as such, are recorded at fair value through profit and loss account. The Company estimates the fair values of the warrants at each reporting period using a Black-Scholes option-pricing model. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The Company will continue to adjust the fair value of the warrant liability at the end of each reporting period for changes in fair value from the prior period until the earlier of the exercise or expiration of the applicable warrants or until such time that the warrants are no longer determined to be derivative instruments. Warrants—Innoven During the financial year ending March 31, 2018, the Company had further allotted warrants against the loan facility, the fair values of the warrants was taken using a Black-Scholes option-pricing model as on the date of the allotment. These warrants are classified to be equity instruments and accounted for on the same basis. Warrants give the holder the right to purchase ordinary shares from the Company at a specific price within a certain time frame. The details of the warrants issued is as follows: Schedule of warrants issued Number of shares Date of issue Exercise price Expiration date Macquarie Corporate Holdings Pty Limited - Ordinary shares * 46,458 24-Jul-15 INR 2,040.90 26.90 ) 24-Jul-23 Innoven Capital - Ordinary shares 154,000 12-Sep-17 INR 910.44 12 ) 12-Sep-22 * On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194 -for-one share split of its ordinary shares as well as a 5.4242194 -for-one adjustment with respect to the number of ordinary shares underlying its share options and a corresponding adjustment to the exercise prices of such options . Refer to Note 7 (considered derivative instruments) and Note 30 (considered equity), for movement in warrants during the year.

Other non financial liability,

Other non financial liability, non-current	12 Months Ended
Other non financial liability, non-current	Mar. 31, 2022
Other Non Financial Liability Non-current
Other non financial liability, non-current	37 Other non financial liability, non-current Schedule of other non-current non-financial liabilities 2021 2022 March 31, 2021 2022 Deferred Consideration (refer to note 36) 44,453 - Total 44,453 -

Other current liabilities

Other current liabilities	12 Months Ended
Other current liabilities	Mar. 31, 2022
Other current liabilities	38 Other current liabilities Schedule of other current liabilities 2021 2022 March 31, 2021 2022 Advance from customers 537,002 531,526 Statutory liabilities 106,317 79,368 Other liabilities 100,113 58,075 Deferred Consideration 38,858 41,656 Total 782,290 710,625 Advances from customers primarily consist of amounts for future bookings of Airline tickets, Hotel bookings, Packages and freight forwarding services. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Commitment and contingencies

Commitment and contingencies	12 Months Ended
Commitment and contingencies	Mar. 31, 2022
Commitment And Contingencies
Commitment and contingencies	39. Commitment and contingencies a) Capital and other commitments: Contractual commitments for revenue expenditure* pending execution were INR 106,920 105,000 *Includes Advertisement and Debenture agreement with BCCL ● Contractual commitments for capital expenditure pending execution were INR 1,450 b) Contingent liabilities i) Claims not recognised as liability were INR 87,106 as at March 31, 2022 (INR 87,889 as at March 31, 2021). These represents claim made by the customers due to service-related issues, which are contested by the Company and are pending in various district consumer redressal forums in India. The management does not expect these claims to succeed and, accordingly, no provision has been recognised in the financial statements. ii) INR 310,095 310,105 iii) INR 1,268 as at March 31, 2022 (INR 96,608 as at March 31, 2021), represents show cause cum demand notices raised by Income Tax authorities over subsidiaries in India. Based on the Group’s evaluation, it believes that it is not probable that the demand will materialise and, therefore, no provision has been recognised. c) Lease commitment -Group as lessee As lessee, the Group’s obligation arising from non-cancellable leases are mainly related to lease arrangements for real estate. There were no During the year ended March 31, 2022, INR 2,330 9,418 55,007

Financial risk management, obje

Financial risk management, objective and policies	12 Months Ended
Financial risk management, objective and policies	Mar. 31, 2022
Financial risk management, objective and policies	40. Financial risk management, objective and policies The Group’s activities are exposed to variety of financial risk: credit risk, liquidity risk and foreign currency risk. The Group’s senior management oversees the management of these risks. The Group’s senior management ensures that the Group’s financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Group’s policies and risk objectives. The Group reviews and agrees on policies for managing each of these risks which are summarized below: a) Credit risk Credit risk is the risk that a counter party will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables), including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Trade receivables Customer credit risk is managed by each business unit subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. The carrying amount of the financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was: Schedule of credit risk exposure by type 2021 2022 March 31, 2021 2022 Trade and other receivables 870,452 1,934,713 Other financial assets 692,030 688,649 Total 1,562,482 2,623,362 The age of Trade and other receivables at the reporting date was: Schedule of trade and other receivables, by maturity March 31, 2021 2022 0 - 30 days 538,959 1,512,534 31 - 90 days 210,569 304,480 91 - 180 days 46,222 97,579 More than 180 days 74,702 20,120 Total 870,452 1,934,713 Allowances for doubtful debts mainly represent amounts due from airlines, hotels and customers. Based on historical experience, the Group believes that no impairment allowance is necessary, except for as disclosed in Note 26, in respect of trade receivables. b) Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash and marketable securities, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, the consolidated entity aims to maintain flexibility in funding by keeping committed credit lines available. The Group manages liquidity by maintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and financial liabilities. The following tables set forth Company’s financial liabilities based on expected and undiscounted amounts as at March 31, 2021 and 2022. Schedule of financial liabilities by type As at March 31, 2021 Carrying Amount Contractual Cash Within 1 year 1 -5 Years More than Vehicle loan 6,931 7,579 4,283 3,296 - Lease liabilities 502,968 783,070 141,788 403,298 237,984 Trade and other payables 2,250,363 2,250,363 2,215,425 34,938 - Factoring 124,124 124,124 124,124 - - Other Current liabilities 452,738 536,048 182,893 353,155 - Total 3,337,124 3,701,184 2,668,513 794,687 237,984 Yatra Online, Inc. Notes to the consolidated financial statements for the year ended March 31, 2022 (Amount in INR thousands, except per share data and number of shares) As at March 31, 2022 Carrying Amount Contractual Cash * Within 1 year 1 -5 Years More than Vehicle loan 7,180 7,988 3,426 4,562 - Lease liabilities 269,659 398,659 74,457 239,584 84,618 Trade and other payables 2,437,317 2,437,317 2,394,712 42,605 - Factoring 351,399 351,399 351,399 - - Other Current liabilities 512,877 512,877 512,877 - - Total 3,578,432 3,708,240 3,336,871 286,751 84,618 * Represents Undiscounted cash flows of interest and principal Based on the past performance and current expectations, the Group believes that the cash and cash equivalent and cash generated from operations will satisfy the working capital needs, funding of operational losses, capital expenditure, commitments and other liquidity requirements associated with its existing operations through at least the next 12 months. In addition, there are no transactions, arrangements and other relationships with any other person that are reasonably likely to materially affect or the availability of the requirement of capital resources. c) Foreign currency risk Foreign currency Risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of the changes in foreign exchange rates. The Group operates through subsidiaries in India, Singapore and United States. The functional currency of these subsidiaries is the local currency in the respective countries and accordingly there are no related significant foreign currency exposures. The Company currently does not have any hedging agreements or similar arrangements with any counter-party to cover its exposure to any fluctuations in foreign exchange rates. The Group’s exposure to the risk of changes in foreign exchange rates relates primarily to the Group’s operating transactions which are denominated in currency other than subsidiary’s functional currency (foreign currency denominated receivables and payables). Foreign currency sensitivity The following tables demonstrate the sensitivity to a reasonably possible change in exchange rates. Any change in the exchange rate of USD, Euro, GBP and SGD against currencies other than INR is not expected to have significant impact on the Group’s profit or loss. Accordingly, a 5% appreciation/depreciation of the USD, Euro, GBP and SGD currency as indicated below, against the INR would have decreased/increased the loss/gain by the amount shown below; this analysis is based on foreign currency exchange rate variances that the Group considered to be reasonably possible at the end of reporting period. The analysis assumes that all other variables remain constant. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Summary of foreign currency sensitivity March 31, 2021 2022 5 5,213 1,339 5 101 1,157 5 436 932 5 269 121

Capital management

Capital management	12 Months Ended
Capital management	Mar. 31, 2022
Capital management	41. Capital management For the purpose of the Group’s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Group’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise the shareholder’s value. In order to achieve this overall objective, the Group’s capital management, amongst other things, aims to ensure that it meets financial covenants attached to its interest-bearing loans and borrowings that form part of its capital structure requirements. Breaches in the financial covenants would permit the bank to immediately call interest-bearing loans and borrowings. There have been no breaches of the financial covenants of any interest-bearing loans and borrowing in the current period. During the year ended March 31, 2021, the Company had raised additional capital through follow-on public offering (refer to Note 29). During the financial year March 31, 2022 and March 31, 2021, the company had taken a factoring facility from ICICI Bank (refer to Note 32). The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the years ended March 31, 2022 and March 31, 2021. Summary of debt ratio information 2021 2022 March 31, 2021 2022 Borrowings (Note 32) 131,055 358,580 Less :cash and cash equivalents (Note 28) (1,711,589 ) (800,282 ) Net debt (1,580,534 ) (441,702 ) Share warrants (Note 36) 32,391 - Equity 1,157,828 890,258 Total Equity 1,190,219 890,258 Gearing ratio (Net debt / total equity + net debt) 404.94 % -98.47 % Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Related party disclosures

Related party disclosures	12 Months Ended
Related party disclosures	Mar. 31, 2022
Related party disclosures	42. Related party disclosures For the purpose of the consolidated financial statements, parties are considered to be related to the group, if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group and the party are subject to common control or common significant influence. Related parties may be individuals or other entities. Related parties and nature of related party relationship: Nature of relationship Name of related party Key Management Personnel Mr. Dhruv Shringi Co-founder, CEO and Director Mr. Alok Vaish (resigned on October 11, 2019) Chief Financial Officer Mr. Anuj Kumar Sethi (appointed from October 18, 2019) Principal Accounting Officer Mr. Murlidhara Laxmikantha Kadaba Non-executive Director Mr. Sanjay Arora (resigned from the Board effective April 30, 2021) Non-executive Director Mr. Sean Agarwal (resigned from the Board effective January 18, 2022) Non-executive Director Mr. Sudhir Kumar Sethi (resigned from the Board effective June 30, 2020) Non-executive Director Ms. Neelam Dhawan (appointed from January 1, 2019) Non-executive Director Mr. Roshan Mendis (appointed from January 17, 2022) Non-executive Director Mr. Stephen Schifrin (appointed from May 1, 2021) Non-executive Director Entities having significant influence E-18 Limited (till March 31, 2021) IDG Ventures India Advisors Private Limited (till March 31, 2021) Group Companies of entities having significant influence Terrapin Partners, LLC E-18 Limited (till March 31, 2021) Reliance Retail Limited Reliance Industries Limited Reliance Jio Infocomm Limited Reliance Payment Solutions Limited Joint Venture Company Adventure and Nature Network Private Limited During the year, the Group entered into the following transactions, in the ordinary course of business on an arm’s length basis, with related parties: Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Summary of arm’s length transactions with related parties March 31, 2020 2021 2022 Group Companies of entities having significant influence Advertisement expense (300 ) - - Interest expense (6,400 ) - - Communication expense 698 649 - Joint venture company - Rendering of services - (21 ) - Recovery of expenses 944 741 824 Loan given 4,200 19,500 2,500 Interest income 4,819 7,206 4,240 Commission expense 45 (1 ) - Investment in shares 3,500 - - March 31, 2021 2022 Group Companies of entities having significant influence Trade payable 7,959 - Trade receivable 3,317 - Joint venture company Prepayment and Other asset* * 53,700 - Trade receivable 15,418 - Other financial assets - - Provision for impairment on trade receivables have been recorded for INR 3,837 Nil Nil 15,418 Provision for impairment on loans to joint venture have been recorded for INR 72,719 (March 31, 2021: INR Nil). Closing balance of loans to joint venture (net of allowance) as of March 31, 2022 is INR Nil Nil The sales to and purchases from related parties are made on terms equivalent to those that prevails in arm’s length transactions. Outstanding balances at the year-end are unsecured and interest free. There have been no guarantees provided or received for any related party receivables or payables. Schedule of key management compensation March 31, 2020 2021 2022 Compensation of key management personnel of the Group Short-term employee benefits 46,342 27,462 35,019 Contributions to defined contribution plans 180 259 340 Profit linked bonus 18,487 16,130 - Directors Sitting fee’s 8,886 10,846 10,516 Share based payment 2,277 53,330 157,715 Total compensation paid to key management personnel 76,172 108,027 203,590 Provision for gratuity and compensated absences has not been considered, since the provisions are based on actuarial valuations for the Group’s entities as a whole. The amount disclosed in the table are the amounts recognized as an expense during the reporting period related to key management personnel. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)

Business Combination

Business Combination	12 Months Ended
Business Combination	Mar. 31, 2022
Business Combination	43. Business Combination Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) On July 20, 2017, Yatra India agreed to acquire all of the outstanding shares of Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) (“ATB”) pursuant to a Share Purchase Agreement by and among Yatra India, ATB and the sellers party thereto (the “Share Purchase Agreement”). Pursuant to the terms of the Share Purchase Agreement, we: (a) acquired a majority of the outstanding shares of ATB on August 4, 2017 in exchange for a payment of approximately INR 510 This acquisition significantly strengthens the Company’s position in the large and growing corporate travel market in India. As a combined entity, Yatra became the largest corporate travel services platform in India by Gross Bookings. Through this acquisition, the Company had delivered best-in-class experiences to an even wider set of corporate clients and their employees, through the Company web and mobile app platforms and enhancing its reach to cross-sell its entire product suite, including hotels, to this customer base. The operations of ATB have been consolidated in the financial statements of the Group from July 31, 2017. ATB contributed net revenue of INR 560,968 7,586 Acquisition-related costs The Group incurred acquisition related costs of INR 5,943 Purchase consideration Purchase consideration had been fair valued at INR 1,120,510 509,999 The purchase price of INR 1,120,510 Schedule of purchase price allocation Net working capital (including cash) 1,245,235 Tangible assets 71,016 Long term liabilities (695,088 ) Customer base and relationships 134,681 Non-compete agreements 16,861 Goodwill 400,254 Deferred tax liability (52,449 ) Total purchase consideration 1,120,510 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The net assets recognized on July 31, 2017, were based on the provisional assessment of the Performance Linked Bonus (“PLB”), trade payables and trade receivables. Based on the revised assessment of the PLB income, trade payables and trade receivables, there was an increase in the net assets of INR 92,734 92,734 307,520 After taking the impact of the above adjustment on the date of the acquisition, the fair value of the trade receivables was INR 1,425,036 1,442,300 18,141 Schedule of gross carrying amount Gross carrying amount Goodwill At April 1, 2017 653,666 Acquisition of a subsidiary—Air Travel Bureau Limited (“ATB”) 307,520 At March 31, 2018 961,186 Analysis of cash flows on acquisition: Schedule of analysis of cash flows on acquisition Net cash acquired with the subsidiary 156,543 Cash paid (510,000 ) Net cash flow on acquisition (353,457 ) The table below shows the values and lives of intangibles recognised on acquisition:- Schedule of intangible assets recognized in a business combination Life (years) Customer base and relationships 15 134,682 Non-compete agreements 3.5 16,861 Total Intangibles 151,543 The goodwill recognised is primarily attributed to the expected synergies and other benefits from combining the assets and activities of ATB with those of the Group. The goodwill is not deductible for income tax purposes. Contingent consideration As part of the share purchase agreement with the previous owner of ATB, a contingent consideration is to be paid based on certain performance conditions of the acquired business. As at the acquisition date, the fair value of the contingent consideration was estimated to be INR 1,120,510 During the year ended March 31, 2019, it was estimated that the performance condition will be achieved due to change in business conditions and better cash flow management. The fair value of the contingent consideration determined during the year ended March 31, 2019 reflects this development, amongst other factors and a remeasurement charge has been recognised through profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) A reconciliation of fair value measurement of the contingent consideration liability is provided below: Schedule of reconciliation of fair value measurement of the contingent consideration liability As at March 31, 2018 904,727 Unrealised fair value changes recognised in profit or loss 485,282 Advance paid (200,000 ) As at March 31, 2019 1,190,009 Unrealised fair value changes recognised in profit or loss (390,009 ) As at March 31, 2020 800,000 Final payment * (800,000 ) As at March 31, 2021 - * On October 14, 2019, Yatra India and ATB entered into a Settlement and Amendment Agreement, or Settlement Agreement, with Mr. Sunil Narain, or Mr. Narain, and ATB Finance and Investment Private Limited, or ATB Finance and, together with Mr. Narain, the Sellers, pursuant to which Yatra India, ATB and the Sellers, or collectively, the Parties, have agreed, subject to the conditions set forth in the Settlement Agreement, to settle any and all disputes and claims arising from or relating to the ATB Share Purchase Agreement and also to amend certain terms of the ATB Share Purchase Agreement. Pursuant to the Settlement Agreement, in October 2019, the Parties filed a joint application for disposal, in terms of the Settlement Agreement, of the arbitration proceedings that had previously been initiated by Yatra India against Mr. Narain and a related appeal previously filed by Mr. Narain with the High Court of Delhi. In October, 2019, the arbitration proceedings terminated and a consent award was passed by the arbitrator. Also in October, 2019 the related appeal was disposed of by the High Court of Delhi, in terms of the Settlement Agreement. In addition, pursuant to the Settlement Agreement, in October 2019, the Parties filed a joint petition with the High Court of Delhi to quash a First Information Report and all proceedings arising therefrom, which the High Court granted in December 2019, subject to certain costs imposed on Yatra India, however, following an appeal filed by Yatra India, the Supreme Court of India, issued an order in February, 2020, in which it, inter alia, reversed the cost. Finally, pursuant to the Settlement Agreement, each Party appointed an accounting firm to proceed with the calculation of the final purchase price adjustments necessary to determine the amount of a final payment to be made by Yatra India to Sellers under the ATB Share Purchase Agreement, as amended, and that process was concluded on July 29, 2020. The final payment paid by Yatra India to Sellers under the ATB share purchase agreement was determined INR 800 million, which is INR 390 million lower as against the earnout contingency provision of INR 1,190 million as per balance sheet dated March 31, 2020. Post this settlement, ATB has become a 100% subsidiary of Yatra, which will allow for greater integration of the business going forward.

Leases

Leases	12 Months Ended
Leases	Mar. 31, 2022
Leases	44. Leases The Group has lease contracts for various items of buildings, vehicles and other equipment used in its operations. Leases of buildings generally have lease terms between 3 and 9 years, while motor vehicles and other equipment generally have lease terms between 3 and 5 years. The Group also has certain leases of buildings with lease terms of 12 months or less and do not contain a purchase option. The Group applies the ‘short term leases’ recognition exemptions for these leases. The Group’s obligations under its leases are secured by the lessor’s title to the leased assets. Generally, the Group is restricted from assigning and subleasing the leased assets and some contracts require the Group to maintain certain financial ratios. Set out below are the carrying amounts of right-of-use assets recognized and the movement during the period; Summary of the movements in the carrying value of right of use assets Buildings Motor vehicles Others Total Balance as of April 1, 2020 521,534 950 15,938 538,422 Additions 21,428 - - 21,428 Deletions (21,110 ) (974 ) - (22,084 ) Depreciation (Refer note 13) (79,967 ) - (7,969 ) (87,936 ) Effects of movements in foreign exchange rates (14 ) 24 - 10 Balance as of March 31, 2021 441,871 - 7,969 449,840 Additions - - - - Deletions# (157,509 ) - - (157,509 ) Depreciation (Refer note 13) (54,674 ) - (7,969 ) (62,643 ) Effects of movements in foreign exchange rates 22 - - 22 Balance as of March 31, 2022 229,710 - - 229,710 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The following are the amounts recognised in profit or loss: Schedule of amounts recognised in profit or loss 2021 2022 March 31, 2021 2022 Depreciation expense of right-of-use asset (Refer note 13) 87,936 62,643 Interest expense on lease liabilities (Refer note 16) 72,033 43,871 Expense relating to short-term leases (Refer note 12) 9,418 2,330 Total amount recognised in profit or loss 169,387 108,844 The following is the break-up of current and non-current lease liabilities as of March 31, 2021 and March 31, 2022: Schedule of lease liabilities by classification 2021 2021 March 31, 2021 2022 Current lease liabilities 75,182 38,991 Non-current lease liabilities 427,786 230,668 Total 502,968 269,659 The following is the movement in lease liabilities during the year ended March 31, 2021 and March 31, 2022: Schedule of carrying amounts of lease liabilities and the movements during the period 2021 2022 March 31, 2021 2022 Balance as of April 1 539,628 502,968 Additions 20,250 - Finance cost accrued during the period (Refer note 16) 72,033 43,871 Deletions# (25,251 ) (174,505 ) Payment of lease liabilities* * (81,656 ) (94,213 ) Leases/rent concession (refer note 10) (22,036 ) (8,485 ) Effects of movements in foreign exchange rates - 23 Balance as of March 31 502,968 269,659 * During the current year, payment of lease liabilities has been adjusted with security deposit of INR 13,798 # During current year, the Company has rationalized the space of its office premises in Gurugram, Haryana. On June 8, 2021, the Company has entered into a Memorandum of understanding to surrender part of its office space. Out of the total space of 83,988 36,229 136,738 156,778 The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2021 and March 31, 2022 on an undiscounted basis: Schedule of contractual maturities of lease liabilities March 31, 2021 2022 Less than one year 141,788 74,457 One to five years 403,298 239,584 More than five years 237,984 84,618 Total 783,070 398,659

Listing and related expenses

Listing and related expenses	12 Months Ended
Listing and related expenses	Mar. 31, 2022
Listing And Related Expenses
Listing and related expenses	45. Listing and related expenses One of our subsidiary, Yatra India is contemplating an initial public offering (the “Indian IPO”) of its equity shares (“Equity Shares”) in India and has filed a Draft Red Herring Prospectus on March 25, 2022 with the Securities and Exchange Board of India (“SEBI”). The Group is expected to continue controlling the subsidiary even after Indian IPO. Yatra Online Limited has incurred costs in connection with the Indian IPO. Incremental costs directly attributable to a probable future equity transaction related to Indian IPO that otherwise would have been avoided are treated as transaction costs and are recognised as a prepayment and other assets. These costs recognised as a prepayment and other assets will be recognised in equity when the equity transaction is recognised, or recognised in profit or loss if the issue is no longer expected to be completed. The remaining costs incurred are recognised in profit or loss under head listing and related expenses. During the year ended March 31, 2022, the Company has incurred INR 85,809 29,919 55,818

Impact of COVID-19

Impact of COVID-19	12 Months Ended
Impact of COVID-19	Mar. 31, 2022
Impact Of Covid-19
Impact of COVID-19	46. Impact of COVID-19 Toward the end of the fourth quarter of fiscal year 2021, a severe second wave of COVID-19 infections emerged in India that has been more severe than the first wave that occurred in 2020. Further, on November 26, 2021, WHO designated a new variant B.1.1.529, as a variant of concern, named Omicron, which due to its wide-spread in India has resulted in third wave of COVID-19 infections. This has led to re-imposition of states-wide travel restrictions, lock downs and curfews across India. As a result, the Indian travel industry is experiencing a delayed recovery of business and international travel to pre-pandemic levels. However, it is difficult for the management to predict how long pandemic will continue and what impact this may have on the travel sector and the Group’s business. The extent of the effects of the COVID-19 pandemic on the Group’s business, results of operations, cash flows and growth prospects remain uncertain and would be dependent on future developments. These include, but are not limited to, the severity, extent and duration of the pandemic, its impact on the travel industries and consumer spending, rates of vaccination and the effectiveness of vaccinations against various mutations or variants of the COVID-19 pandemic. The management continues to implement certain measures and modified certain policies in light of the COVID-19 pandemic. For example, the management have largely automated its re-scheduling and cancellation of bookings and provided customers greater flexibility to defer or cancel their travel plans. In addition, the management has also undertaken certain cost reduction initiatives, including implementing salary reductions and freezes and work from home policies, renegotiating fixed costs such as rent, deferring non-critical capital expenditures, reducing marketing expenses and renegotiating supplier payments and contracts.. The management believe these cost control measures have helped mitigate the economic impact of the COVID-19 pandemic on the business. The management expect to continue to adapt policies and cost reduction initiatives as the situation evolves and is confident of realizing its current assets and does not consider any impairment in the carrying value as at March 31, 2022. Management believes that the estimates used in the preparation of these consolidated financial statements are reasonable, and management has made assumptions about the possible effects of the COVID-19 pandemic on critical and significant accounting estimates. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Group’s consolidated financial statements.

Subsequent event

Subsequent event	12 Months Ended
Subsequent event	Mar. 31, 2022
Subsequent event	47. Subsequent event a) One of the subsidiaries of the Company, namely Yatra Freight had signed a term sheet on June 3, 2022 with N+1 Capital, a SEBI approved Fund, for availing the facility of upto INR 150,000 1,500 1,00,000 14 1,200 The NCDs have been secured against the first pari-passu charge over the current assets (both present and future) and exclusive first charge on Intangible Assets (both present and future) of Yatra Freight and a corporate guarantee from Yatra India. The amount against issuance of NCDs have been received by Yatra Freight on July 1, 2022 whereas the first repayment of Principal and interest shall commence from July 31, 2022 and last payment of Interest and Principal shall be made on June 30, 2024 as per the Term Sheet dated June 3, 2022. b) Subsequent to the end of fiscal year 2022, two step down subsidiaries of the Company namely “Yatra India” and “Yatra For Business Private Limited” have taken aggregate amount of credit facilities of INR 550,000 20

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
Significant accounting policies (Policies)	Mar. 31, 2022
Significant Accounting Policies
Basis of preparation	2.1 Basis of preparation The consolidated financial statements for March 31, 2022 have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The Accounting policies have been consistently applied by the Group for all the periods presented in these financial statements, except in relation to the new standards adopted on April 1, 2021 (Refer Note 2.2). The consolidated financial statements of the Company for the year ended March 31, 2022 were authorized for issuance by the Parent Company’s board of directors on July 31, 2022. The consolidated financial statements are prepared on historical cost basis, except for financial instruments classified as fair value through profit or loss and other comprehensive income/ loss. All amounts have been rounded to the nearest thousand, unless otherwise indicated.
New standards, interpretations and amendments adopted by the Group	2.2 New standards, interpretations and amendments adopted by the Group The Group applied for the first-time certain standards and amendments, which are effective for annual periods beginning on or after 1 January 2021. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Covid-19-Related Rent Concessions beyond June 30, 2021—Amendment to IFRS 16 In May 2020, the IASB amended IFRS 16 Leases to provide relief to lessees from applying the IFRS 16 guidance on lease modifications to rent concessions arising as a direct consequence of the covid-19 pandemic. The amendment does not apply to lessors. As a practical expedient, a lessee may elect not to assess whether a covid-19 related rent concession from a lessor is a lease modification. A lessee that makes this election accounts for any change in lease payments resulting from the covid-19 related rent concession the same way it would account for the change under IFRS 16, if the change were not a lease modification. The amendment was intended to apply until 30 June 2021, but as the impact of the Covid-19 pandemic is continuing, on 31 March 2021, the IASB extended the period of application of the practical expedient to 30 June 2022.The amendment applies to annual reporting periods beginning on or after 1 April 2021. During the year ended March 31, 2021, the Group has pre-adopted from April 1, 2020 amendment in IFRS 16 related to COVID- 19 – Related Rent Concession which provides lessees with an exemption from assessing whether a COVID-19 -related rent concession is a lease modification. During the year ended March 31, 2022, the Group has applied amendment in IFRS 16 related to Covid-19-Related Rent Concessions beyond June 30, 2021. Accordingly, the Group has reversed lease liabilities with a corresponding recognition of income in profit or loss for the year ended March 31, 2021, and March 31, 2022. Refer to Note 10 and Note 44 for the effect of the implementation of this practical expedient. Interest Rate Benchmark Reform – Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 The amendments provide temporary reliefs which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest rate (RFR). The amendments include the following practical expedients: ● A practical expedient to require contractual changes, or changes to cash flows that are directly required by the reform, to be treated as changes to a floating interest rate, equivalent to a movement in a market rate of interest ● Permit changes required by IBOR reform to be made to hedge designations and hedge documentation without the hedging relationship being discontinued ● Provide temporary relief to entities from having to meet the separately identifiable requirement when an RFR instrument is designated as a hedge of a risk component These amendments had no impact on the consolidated financial statements of the Group. The Group intends to use the practical expedients in future periods if they become applicable.
Basis of consolidation	2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Parent Company and its subsidiaries as disclosed in Note 6. A subsidiary is an entity controlled by the Group. Control exists when the parent has power over the entity, is exposed, or has rights to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity’s returns. Subsidiaries are fully consolidated from the date on which the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies and accounting period in line with those used by the Group. All intra-group transactions, balances, income and expenses and cash flows are eliminated on consolidation. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Non-controlling interest is the equity in a subsidiary not attributable, directly or indirectly, to a parent. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the business combination and the Non-controlling interests’ share of changes in equity since that date. Profit or loss and each component of other comprehensive income/ loss (OCI) are attributed to the equity holders of the parent of the Group and to the Non-controlling interests, even if this results in the Non-controlling interests having a deficit balance. A change in the ownership interest of a subsidiary, without a change of control, is accounted for as an equity transaction. Current versus non-current classification The Group presents assets and liabilities in the statement of financial position based on current/non-current classification. An asset is current when it is: ● Expected to be realised or intended to be sold or consumed in the normal operating cycle ● Held primarily for the purpose of trading ● Expected to be realised within twelve months after the reporting period Or ● Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when: ● It is expected to be settled in the normal operating cycle ● It is held primarily for the purpose of trading ● It is due to be settled within twelve months after the reporting period Or ● There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. The Group classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current assets and liabilities.
Foreign currencies	2.4 Foreign currencies The Group’s presentation currency is Indian national rupee (INR). The Parent Company’s functional currency is United States dollar (USD). The Company’s operations are conducted through the subsidiaries and equity accounted investee where the local currency is the functional currency and the financial statements of such entities are translated from their respective functional currencies into INR. Group companies On consolidation, the assets and liabilities of foreign operations are translated into presentation currency at the rate of exchange prevailing at the reporting date and their statement of profit or loss and other comprehensive loss are translated at average exchange rates prevailing during the year ended March 31, 2022, March 31, 2021 and March 31, 2020, except for transactions where there is a significant difference in the exchange rate, in which cases, the transactions are reported using rate of that date. The exchange differences arising on translation for consolidation are recognized in OCI. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is recognized in the statement of profit or loss and other comprehensive loss. Any goodwill arising on the acquisition of a foreign operation and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition are treated as assets and liabilities of the foreign operation and translated at the spot rate of exchange at the reporting date. Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the statement of profit or loss and other comprehensive loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognised in OCI or profit or loss are also recognised in OCI or profit or loss, respectively). Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Convenience translation The consolidated financial statements are stated in thousands of INR. However, solely for the convenience of the readers, the consolidated statement of financial position as at March 31, 2022, the consolidated statement of profit or loss and other comprehensive loss for the year ended March 31, 2022 and consolidated statement of cash flows for year ended March 31, 2022 were converted into USD at the exchange rate of 75.87 2.5 Summary of significant accounting policies
Joint ventures	Joint ventures The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in the joint venture is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Group’s share of net assets of the joint venture since the acquisition date. The statement of profit or loss and other comprehensive loss reflects the Group’s share of the results of operations of the joint venture. In addition, when there has been a change recognized directly in the equity of the joint venture, the Group recognizes its share of any changes, when applicable, in the statement of changes in equity. Unrealized gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The financial statements of the joint venture are prepared for the same reporting period as that of the Group. At each reporting date, the Group determines whether there is objective evidence that the investment in the joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognizes the loss as ‘Share of loss of a joint venture’ in the statement of profit or loss and other comprehensive loss. When the Group’s share of losses of a joint venture exceeds the Group’s interest in that joint venture (which includes any long-term interests that, in substance, form part of the Group’s net investment in the joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture. At each reporting date, Group true-up its obligation to contribute towards the share of cumulative loss of the Joint venture, and reversal, if any, arising is recognised as the gain under ‘Share of loss of a joint venture’ in the statement of profit or loss and other comprehensive loss.
Business combinations and goodwill	Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value. Acquisition-related costs are expensed as incurred in statement of profit or loss and other comprehensive loss. When the Group acquires a business, it assesses the assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for Non-controlling Interest over the fair value of the identifiable net assets acquired and liabilities assumed. If the fair value of the identifiable net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognized in the statement of profit or loss and other comprehensive loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s Cash Generating Units (CGUs) (refer to Note 20) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Business combinations which do not fall under the scope as defined under IFRS 3, are accounted in accordance with relevant IFRS as issued by the IASB and other relevant pronouncements.
Revenue recognition	Revenue recognition We generate our revenue from contracts with customers. We recognize revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. When we act as an agent in the transaction under IFRS 15, we recognize revenue only for our commission on the arrangement. The Group has concluded that it is acting as agent in case of sale of airline tickets, hotel bookings, sale of rail and bus tickets as the supplier is primarily responsible for providing the underlying travel services and the Group does not control the service provided by the supplier to the traveler and as principal in case of sale of holiday packages since the group controls the services before such services are transferred to the traveler. The Group provides travel products and services to leisure customers (B2C—Business to Consumer), corporate travelers (B2E—Business to Enterprise) and B2B2C (Business to Business to Consumer) travel agents in India and abroad. The revenue from rendering these services is recognized in the statement of profit or loss and other comprehensive loss once the services are rendered. This is generally the case 1) on issuance of ticket in case of sale of airline tickets 2) on date of hotel booking and 3) on the date of completion of outbound and inbound tours and packages. The application of our revenue recognition policies and a description of our principal activities, organized by segment, from which we generate our revenue, are presented below. Air Ticketing We receive commissions or service fees from the travel supplier/bank and/or travelling customer. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis. Revenue from service fee is recognized on earned basis. Both the performance obligations are satisfied on issuance of airline ticket to the traveler. We record a allowance for cancellations at the time of the transaction based on historical experience. Incentives from airlines are recognized when the performance thresholds under the incentive schemes are achieved or are probable to be achieved at the end of periods. Hotels and Packages Revenue from hotel reservation is recognized as an agent on a net commission earned basis. Revenue from service fee from customer is recognized on earned basis. Both the performance obligations are satisfied on the date of hotel booking. We record an allowance for cancellations at the time of booking on this revenue based on historical experience. Revenue from packages are accounted for on a gross basis as the Group is determined to be the primary obligor in the arrangement, that is the risks and responsibilities are taken by the Group including the responsibility for delivery of services. Cost of delivering such services includes cost of hotels, airlines and package services and is disclosed as service cost. Other Services Revenue from other services primarily comprises of revenue from sale of rail and bus tickets and revenue from freight forwarding services. Revenue from the sale of rail and bus tickets is recognized as an agent on a net commission earned basis. Revenue related to freight forwarding services is recognized at the time of departure of the cargo at the origin in case of exports and in case of Imports, revenue is recognized on the basis of arrival dates. We act as an agent; accordingly, we recognize revenue only for our commission on the arrangement. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Others Revenue from other, primarily comprising advertising revenue and fees for facilitating website access to travel insurance companies are being recognized as the services are being performed. Revenue is recognized net of allowances for cancellations, refunds during the period and taxes. Revenue is allocated between the loyalty program and the other components of the sale. The amount allocated to the loyalty programme is deferred, and is recognized as revenue when the Group fulfills its obligations to supply the products/services under the terms of the program. The Group receives upfront fee from Global Distribution System (“GDS”) providers for facilitating the booking of airline tickets on its website or other distribution channels to travel agents for using their system which is recognized as revenue for actual airline tickets sold over the total number of airline tickets to be sold over the term of the agreement, in both cases using such GDS platforms, and the balance amount is recognized as deferred revenue under contract liabilities. The Group incurs certain marketing and sales promotion expenses which get reduced from revenue. This includes the cost for upfront cash incentives and select loyalty programs as incurred for customer inducement and acquisition for promoting transactions across various booking platforms.
Contract balances	Contract balances Contract assets A contract asset is the right to consideration in exchange for services transferred to the customer. If the Group performs by transferring services to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Contract liabilities A contract liability is the obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers services to the customer, a contract liability is recognized when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognized as revenue when the Group performs under the contract.
Government grants	Government grants Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions have been complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as income in equal amounts over the expected useful life of the related asset. The Group has assessed and determined to present grants as other income in the statement of profit or loss and other comprehensive loss.
Marketing and sales promotion expenses	Marketing and sales promotion expenses Marketing and sales promotion expenses primarily comprise of online, television, radio and print media advertisement costs as well as event driven promotion cost for the Group’s products and services. Such costs are the amounts paid to or accrued towards advertising agencies or direct service providers for advertising on websites, television, print formats, search engine marketing and any other media. Advertising and business promotion costs are recognized when incurred. Additionally, the Group also incurs customer inducement and acquisition costs for acquiring customers and promoting transactions across various booking platforms such as upfront cash incentives, which when incurred are recorded as a reduction from revenue. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)
Finance income and costs	Finance income and costs Finance income comprises interest income on term deposits. Interest income is recognized as it accrues in the statement of profit or loss and other comprehensive loss, using the effective interest rate method (EIR). Finance cost comprises interest expense on borrowings, interest expense on lease liability and unwinding of other financial liabilities. Interest expense is recognized in the statement of profit or loss and other comprehensive loss using EIR.
Taxes	Taxes Current tax Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the Group operates and generate taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the statement of profit or loss and other comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and any unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities are recognised for all taxable temporary differences, except: ● When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss ● In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside consolidated statement of profit or loss are recognized outside profit or loss. Deferred tax items are recognized, in correlation to the underlying transaction either in other comprehensive income/loss or directly in equity. Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxation authority. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Minimum Alternative Tax Minimum Alternative Tax (‘MAT’) expense under the provisions of the Indian Income-tax Act, 1961 is recognized as an asset in the statement of financial position when it is probable that future economic benefit associated with it in the form of adjustment of future income tax liability, will flow to the Company and the asset can be measured reliably. MAT credit entitlement is set off to the extent allowed in the year in which the Company becomes liable to pay income taxes at the enacted tax rates. MAT credit entitlement is reviewed on every period end and is written down to reflect the amount that is reasonably certain to be set off in future years against the future income tax liability. MAT credit entitlement is included as part of deferred tax asset.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. All repair and maintenance costs are recognized in the statement of profit or loss and other comprehensive loss as incurred. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss and other comprehensive loss when the asset is derecognized. Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles Term of loan/lease or useful life ( 5 7 Leasehold improvements are amortized over the lower of primary lease period or economic useful life. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.
Intangible assets	Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization (calculated on a straight-line basis over their useful lives) and accumulated impairment losses, if any. Technology related development costs incurred by the Group are measured at cost less accumulated amortization and accumulated impairment losses. Cost includes expenses incurred during the application development stage. The costs related to planning and post implementation phases of development are expensed as incurred. Internally generated intangibles, excluding capitalized development costs, are not capitalized. Instead, the related expenditure is recognized in the statement of profit or loss and other comprehensive loss in the period in which the expenditure is incurred. Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when the Group can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale ● Its intention to complete and its ability and intention to use or sell the asset ● How the asset will generate future economic benefits ● The availability of resources to complete the asset ● The ability to measure reliably the expenditure during development Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit in the statement of profit or loss and other comprehensive loss. Goodwill is initially recognized at cost and is subsequently measured at cost less any accumulated impairment losses. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss recognized in the statement of profit or loss and other comprehensive loss on disposal. Intangible assets with finite life are amortized over the useful economic life on straight line basis and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset is reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets is recognized in the statement of profit or loss and other comprehensive loss. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit. During the period of development, the asset is tested for impairment annually. Intangible assets are amortized as below: Schedule of useful lives of intangible assets Agent / Supplier relationships 2.5 10 Non-compete agreements 3.5 6.5 Trademarks 10 20 Intellectual property rights 3 Computer software and websites 3 10 Customer relationships 4 15 During the year ended March 31, 2021, the Company has re-estimated the useful life of the following intangible assets and accounted for the impact of such change on prospective basis:- Customer relationships 4 10 Trademarks 10 Refer note 20 for impact of such change.
Leases	Leases The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: ● Buildings 3 9 ● Motor vehicles and other equipment 3 5 If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. Refer to Note 44 for disclosures on leases.
Financial instruments	Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. (i) Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortized cost, at fair value through other comprehensive income (OCI), and fair value through profit or loss. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. The Group initially measures a financial asset at its fair value plus, in the case of a financial asset not measured at fair value through profit or loss, transaction costs. In order for a financial asset to be classified and measured at amortized cost or fair value through OCI, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. The Group’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: ● Financial assets at amortized cost (debt instruments) ● Financial assets at fair value through OCI with recycling of cumulative gains and losses (debt instruments) ● Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments) ● Financial assets at fair value through profit or loss Financial assets at amortized cost (debt instruments) The Group measures financial assets at amortized cost if both of the following conditions are met: ● The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows, and ● The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired The Group’s financial assets at amortized cost includes trade receivables, term deposits, security deposits and employee loans. For more information on receivables, refer to Note 26. Financial assets at fair value through OCI (debt instruments) The Group measures debt instruments at fair value through OCI if both of the following conditions are met: ● The financial asset is held within a business model with the objective of both holding to collect contractual cash flows and selling, and, ● The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets designated at fair value through OCI (equity instruments) Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under “IAS 32 Financial Instruments: Presentation” and are not held for trading. The classification is determined on an instrument-by-instrument basis. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at fair value through profit or loss, irrespective of the business model. Notwithstanding the criteria for debt instruments to be classified at amortised cost or at fair value through OCI, as described above, debt instruments may be designated at fair value through profit or loss on initial recognition if doing so eliminates, or significantly reduces, an accounting mismatch. Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognized in the statement of profit or loss. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group’s consolidated statement of financial position) when: ● The rights to receive cash flows from the asset have expired Or ● The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of ownership. Impairment of financial assets The Group recognized an allowance for expected credit losses (ECLs) for all instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables and contract assets, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) For debt instruments at fair value through OCI, the Group applies the low credit risk simplification. At every reporting date, the Group evaluates whether the debt instrument is considered to have low credit risk using all reasonable and supportable information that is available without undue cost or effort. In making that evaluation, the Group reassesses the internal credit rating of the debt instrument. ii) Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group’s financial liabilities include trade and other payables, interest-bearing borrowings including bank overdrafts and share warrants. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below: Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss include share warrants for which gain or loss is routed through profit or loss. For more details on share warrants, refer to Note 36. Loans and borrowing After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. The EIR amortization is included as finance costs in the statement of profit or loss and other comprehensive loss. This category applies to interest-bearing borrowings, trade and other payables. Fair value measurement The Group measures financial instruments, at fair value such as warrants etc. at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ● In the principal market for the asset or liability Or ● In the absence of a principal market, in the most advantageous market for the asset or liability The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: ● Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities ● Level 2 — inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). ● Level 3 — inputs for the asset or liability that are not based on observable market data (unobservable inputs). For assets and liabilities that are recognised in the financial statements at fair value on a recurring basis, the Group determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. Fair-value related disclosures for financial instruments that are measured at fair value or where fair values are disclosed, are summarised in the note no 7.
Treasury shares	Treasury shares Own equity instruments that are reacquired (treasury shares) are recognized at cost and deducted from equity. No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the Group’s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognized in the share premium.
Cash and cash equivalents	Cash and cash equivalents Cash and short-term deposits in the statement of financial position comprise cash at banks, payment gateways and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group’s cash management.
Inventories	Inventories Inventories are valued at the lower of cost and net realizable value. Cost is determined on FIFO (First in First out) basis and net realizable value is the estimated selling price in the ordinary course of business, less estimated costs necessary to make the sale. Inventories include tickets for amusement parks and attractions. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares)
Impairment of non-financial assets	Impairment of non-financial assets Assets that have an indefinite useful life, for example goodwill, are not subject to amortization and are tested at least annually or when there are indicators that an asset may be impaired, for impairment. Assets that are subject to depreciation and amortization are reviewed for impairment, whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or when annual impairment testing for an asset is required. Such circumstances include, though are not limited to, significant or sustained decline in revenues or earnings and material adverse changes in the economic environment. Impairment test for goodwill is performed at the level of each CGU or groups of CGUs expected to benefit from acquisition-related synergies and represent the lowest level within the entity at which the goodwill is monitored for internal management purposes. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. An impairment loss is recognized whenever the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount. The recoverable amount of an asset is the greater of its fair value less costs to sell and value in use. To calculate value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market rates and the risks specific to the asset. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Fair value less costs to sell is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, less the costs of disposal. Impairment losses, if any, are recognized in the statement of profit or loss and other comprehensive loss as a component of depreciation and amortization expense. A
Provisions and contingencies	Provisions and contingencies Provisions are recognized when the Group has a present obligation (legal or constructive), as a result of a past event, that is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is presented in the statement of profit or loss and other comprehensive loss. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. Contingent liabilities are recognized at their fair value only, if they were assumed as part of a business combination. Contingent assets are not recognized. However, when the realization of income is virtually certain, then the related asset is no longer a contingent asset, and is recognized as an asset. Information on contingent liabilities is disclosed in the notes to the consolidated financial statements, unless the possibility of an outflow of resources embodying economic benefits is remote.
Employment benefit plan	Employment benefit plan The Group’s post-employment benefits include defined benefits plan and defined contribution plans. The Group also provides other benefits in the form of deferred compensation and compensated absences. Under the defined benefit retirement plan, the Group provides obligation in the form of Gratuity under the Payment of Gratuity Act 1972 (India). Under the plan, a lump sum payment is made to eligible employees at retirement or termination of employment based on respective employee’s salary and years of service with the Group. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) For defined benefit retirement plans, the difference between the fair value of the plan assets and the present value of the plan liabilities is recognized as an asset or liability in the statement of financial position. Scheme liabilities are calculated using the projected unit credit method and applying the principal actuarial assumptions as at the date of statement of financial position. Plan assets are assets that are qualifying insurance policies. All expenses excluding remeasurements of the net defined benefit liability (asset), in respect of defined benefit plans are recognized in the statement of profit or loss and other comprehensive loss as incurred. Remeasurement, comprising actuarial gains and losses and the return on the plan assets (excluding amounts included in net interest on the net defined benefit liability (asset)), are recognized immediately in the statement of financial position with a corresponding debit or credit to retained earnings through OCI (Other comprehensive income) in the period in which they occurred. The remeasurements are not re-classified to profit or loss in subsequent years. The Group’s contribution to defined contribution plans are recognized in statement of profit or loss and other comprehensive loss as and when the services are rendered by employees. The Group has no further obligations under these plans beyond its periodic contributions. The employees of the Group are entitled to compensated absences. The employees can carry forward up to the specified portion of the unutilized accumulated compensated absences and utilize it in future periods or receive cash at retirement or termination of employment. The Group records an obligation for compensated absences in the period in which the employee renders the services that increases this entitlement. The Group measures the expected cost of compensated absences as the additional amount that the Group expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period. The Group recognizes accumulated compensated absences based on actuarial valuation. Non-accumulating compensated absences are recognized in the period in which the absences occur. Any actuarial gains or losses are recognized in the statement of profit or loss and other comprehensive loss in the period in which they arise.
Share-based payments / Restricted stock units (RSUs)	Share-based payments / Restricted stock units (RSUs) Employees (including senior executives) of the Group receive part of their remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments (equity-settled transactions). The cost of equity-settled transactions is determined at the fair value at the date when the grant is made using Black-Scholes valuation model, further details of which are given in Note 30. That cost is recognized in employee benefits expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group’s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of profit or loss and other comprehensive loss for a period represents the movement in cumulative expense recognized as at the beginning and end of that period. Service conditions are not taken into account when determining the grant date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group’s best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest because service conditions have not been met.
Earnings (loss) per share	Earnings (loss) per share The Group’s Earnings (Loss) per Share (‘EPS’) is determined based on the net profit/(loss) attributable to the shareholders’ of the parent company. Basic EPS is computed using the weighted average number of shares outstanding during the year. Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Diluted EPS is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the year including, share options and warrants (using the treasury stock method for options and warrants), except where the result would be anti-dilutive. If the number of ordinary or potential ordinary shares outstanding increase as a result of a capitalization, bonus issue or share split, or decrease as a result of a reverse share split, the calculation of basic and diluted earnings per share for all periods presented is adjusted respectively, further details of which are given in Note 18.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
Significant accounting policies (Tables)	Mar. 31, 2022
Significant Accounting Policies
Schedule of useful lives of property, plant and equipment	Depreciation is calculated on straight line basis using the rates arrived at based on the estimated useful lives of the assets as follows: Schedule of useful lives of property, plant and equipment Computer and peripherals 3 Furniture and fixtures 5 Office equipment 5 Vehicles Term of loan/lease or useful life ( 5 7
Schedule of useful lives of intangible assets	Intangible assets are amortized as below: Schedule of useful lives of intangible assets Agent / Supplier relationships 2.5 10 Non-compete agreements 3.5 6.5 Trademarks 10 20 Intellectual property rights 3 Computer software and websites 3 10 Customer relationships 4 15 During the year ended March 31, 2021, the Company has re-estimated the useful life of the following intangible assets and accounted for the impact of such change on prospective basis:- Customer relationships 4 10 Trademarks 10

Segment information (Tables)

Segment information (Tables)	12 Months Ended
Segment information (Tables)	Mar. 31, 2022
Disclosure of operating segments [abstract]
Summary of information about reportable segments	Information about Reportable Segments: Summary of information about reportable segments Air Ticketing Hotels and Packages Other Services Others March 31 March 31 March 31 March 31 Total Particulars 2020 2021 2022 2020 2021 2022 2020 2021 2022 2020 2021 2022 2020 2021 2022 Segment revenue 3,957,989 1,487,465 2,211,074 3,707,534 372,806 758,435 86,121 47,178 161,504 994,081 173,406 171,984 8,745,725 2,080,855 3,302,997 Service cost - - - (2,922,929 ) (22,276 ) (159,284 ) - - - - - - (2,922,929 ) (22,276 ) (159,284 ) Segment results 3,957,989 1,487,465 2,211,074 784,605 350,530 599,151 86,121 47,178 161,504 994,081 173,406 171,984 5,822,796 2,058,579 3,143,713 Other income 159,631 132,045 158,648 Unallocated expenses (5,719,113 ) (2,646,401 ) (3,352,962 ) Operating loss (before depreciation, amortization, impairment of goodwill and impairment of loan to joint venture) 263,314 (455,777 ) (50,601 ) Finance cost (193,287 ) (117,252 ) (100,453 ) Depreciation and amortization (666,369 ) (749,480 ) (308,153 ) Impairment of goodwill (221,999 ) (264,909 ) - Finance income 58,641 81,604 47,816 Share of loss of joint venture (10,784 ) (3,962 ) 41,616 Change in fair value of warrants gain 94 378,994 32,756 Listing and related expenses - - (55,818 ) Impairment of loan to joint venture - - (72,719 ) Loss before taxes (770,390 ) (1,130,782 ) (465,556 ) Tax expense (69,805 ) (64,096 ) (16,906 ) Loss for the period (840,195 ) (1,194,878 ) (482,462 )
Summary of reconciliation of information on reportable segments	Reconciliation of information on Reportable Segments to IFRS measures: Summary of reconciliation of information on reportable segments Air Ticketing Hotels and Packages Other Services Others Total March 31 March 31 March 31 March 31 March 31 Particulars 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 2,020 2,021 2,022 Segment revenue 3,957,989 1,487,465 2,211,074 3,707,534 372,806 758,435 86,121 47,178 161,504 994,081 173,406 171,984 8,745,725 2,080,855 3,302,997 Less: customer inducement and acquisition costs** (1,348,471 ) (594,426 ) (1,060,600 ) (105,736 ) (199,409 ) (237,695 ) (32,163 ) (15,752 ) (15,326 ) - - - (1,486,370 ) (809,587 ) (1,313,621 ) Revenue 2,609,518 893,039 1,150,474 3,601,798 173,397 520,740 53,958 31,426 146,178 994,081 173,406 171,984 7,259,355 1,271,268 1,989,376
Summary of unallocated expenses	Summary of unallocated expenses Unallocated expenses (5,719,113 ) (2,646,401 ) (3,352,962 ) Less: customer inducement and acquisition costs 1,486,370 809,587 1,313,621 Unallocated expenses (4,232,743 ) (1,836,814 ) (2,039,341 ) Notes: For purposes of reporting to the CODM, certain promotion expenses including upfront cash incentives, loyalty programs costs for customer inducement and acquisition costs for promoting transactions across various booking platforms, which are reported as a reduction of revenue, are added back to the respective segment revenue lines and marketing and sales promotion expenses. For reporting in accordance with IFRS, such expenses are recorded as a reduction from the respective revenue lines. Therefore, the reclassification excludes these expenses from the respective segment revenue lines and adds them to the marketing and sales promotion expenses (included under Unallocated expenses).
Summary of non-current assets by physical location	Non-current assets are disclosed based on respective physical location of the assets Summary of non-current assets by physical location Non Current Assets* March 31, March 31, India 1,362,703 1,003,868 Others 1,519 98 Total 1,364,222 1,003,966 * Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill.

Group information (Tables)

Group information (Tables)	12 Months Ended
Group information (Tables)	Mar. 31, 2022
Group Information
Schedule of interest in subsidiaries	Schedule of interest in subsidiaries % Equity interest Name Principal activities Country of incorporation March 31, March 31, THCL Travel Holding Cyprus Limited Investment Company Cyprus 100 100 Yatra USA Corp Investment Company USA 100 100 Yatra USA, LLC Travel & Travel related services USA 100 100 Asia Consolidated DMC Pte. Ltd. Travel & Travel related services Singapore 100 100 Middle East Travel Management Company Private Limited Travel & Travel related services India 100 100 Yatra Online Limited (formerly known as Yatra Online Private Limited) Travel & Travel related services India 98.63 * 98.55 * Yatra Corporate Hotel Solutions P. Ltd. Travel & Travel related services India 98.63 * 98.55 * TSI Yatra Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra TG Stays Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra Hotel Solutions Private Limited Travel & Travel related services India 98.63 * 98.55 * Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) Travel & Travel related services India 98.63 * 98.55 * Travel.Co.In Private Limited (formerly known as Travel.Co.In Limited (TCIL)) Travel & Travel related services India 98.63 * 98.55 * Yatra Online Freight Services Private Limited Freight forwarding services India 98.63 /** 98.55 /** * Remaining shares of 1.45 % (March 31, 2021: 1.37 %) are held by the minority shareholder as at March 31, 2022. Refer to note 29. Includes 20.93 21.08 1,083,281 1,060,781 0.00001 15,000 *On August 5, 2020, Yatra Online Freight Services Private Limited was incorporated with principal activity of Freight forwarding services. Yatra Online, Inc. (the “Company”), through its subsidiary, Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) holds all of the outstanding shares of Yatra Online Freight Services Private Limited.

Fair value measurement (Tables)

Fair value measurement (Tables)	12 Months Ended
Fair value measurement (Tables)	Mar. 31, 2022
Fair Value Measurement
Summary of comparison by class of carrying amount and fair value of the group's financial instruments	Summary of comparison by class of carrying amount and fair value of the group's financial instruments Carrying value Fair value As at March 31, As at March 31, As at March 31, As at March 31, 2021 2022 2021 2022 Financial assets Assets carried at amortized cost Trade and other receivables 870,452 1,934,713 870,452 1,934,713 Cash and cash equivalents 1,711,589 800,282 1,711,589 800,282 Term deposits 552,129 568,264 552,129 568,264 Other financial assets 139,901 120,385 139,901 120,385 Total 3,274,071 3,423,644 3,274,071 3,423,644 Financial liabilities Liabilities carried at fair value Share warrants 32,391 - 32,391 - Total 32,391 - 32,391 - Liabilities carried at amortized cost Trade and other payables 2,250,363 2,437,317 2,250,363 2,437,317 Borrowings 131,055 358,580 131,055 358,580 Other liabilities 268,663 566,901 268,663 566,901 Total 2,650,081 3,362,798 2,650,081 3,362,798
Schedule of financial instruments by fair value hierarchy	Schedule of financial instruments by fair value hierarchy March 31, 2021 Level 1 Level 2 Level 3 Total Assets for which fair value is disclosed Term deposits - 552,129 - 552,129 Other financial assets - 139,901 - 139,901 Total assets - 692,030 - 692,030 Liabilities carried at fair value Warrants 31,955 - 436 32,391 Liabilities carried at amortized cost Borrowings - 131,055 - 131,055 Other liabilities - 268,663 - 268,663 Total Liabilities 31,955 399,718 436 432,109 March 31, 2022 Level 1 Level 2 Level 3 Total Assets for which fair value is disclosed Term deposits - 568,264 - 568,264 Other financial assets - 120,385 - 120,385 Total assets - 688,649 - 688,649 Liabilities carried at fair value Warrants - - - - Liabilities carried at amortized cost Borrowings - 358,580 - 358,580 Other liabilities - 308,702 - 308,702 Total Liabilities - 667,282 - 667,282
Schedule of valuation techniques and significant unobservable inputs	The following tables show the valuation techniques used in measuring fair values at March 31, 2021 and March 31, 2022 as well as the significant unobservable inputs used. Schedule of valuation techniques and significant unobservable inputs Type Valuation technique Significant unobservable inputs Inter-relationship between significant unobservable inputs and fair value measurement A. Financial Instruments measured at fair value: Warrants Black- Scholes model: The valuation model considers the share price on measurement date, expected term of the instrument, risk free rate (based on government bonds), expected volatility and expected dividend rate. Expected term: 0.66 1.16 1.11 0.08 The estimated fair value would increase (decrease) if : ● the expected term were lower/ (higher) ● the risk free rate were lower/ (higher) Quoted Warrants Fair market value - - B. Financial Instruments for which fair value is disclosed: Borrowings Discounted cash flows Prevailing interest rate in market, future payouts. - Term deposits Discounted cash flows Prevailing interest rate to discount future cash flows - Other financial assets Discounted cash flows Prevailing interest rate to discount future cash flows - Other liabilities Discounted cash flows Prevailing interest rate to discount future cash flows -
Schedule of reconciliation of fair value measurements categorized within level 1 and level 3 of the fair value hierarchy	Below is reconciliation of fair value measurements categorized within level 1 & level 3 of the fair value hierarchy Schedule of reconciliation of fair value measurements categorized within level 1 and level 3 of the fair value hierarchy April 1, 2020 Final Payment Charge to profit or loss Effects of movements in foreign exchange rates March 31, 2021 Charge to profit or loss Effects of movements in foreign exchange rates March 31, 2022 Macquarie Corporate Holdings Pty Limited - Ordinary Warrants 2 441 (7 ) 436 (444 ) 8 - Quoted Warrants* 418,264 (379,435 ) (6,874 ) 31,955 (32,312 ) 357 - Liability for business acquisition (refer to Note 43) 800,000 (800,000 ) - - - - - Total 1,218,266 (800,000 ) (378,994 ) (6,881 ) 32,391 (32,756 ) 365 - * On December 16, 2021, at 5:00 p.m., New York time, outstanding warrants (the “Warrants”) to purchase an aggregate of 17,337,500

Rendering of services (Tables)

Rendering of services (Tables)	12 Months Ended
Rendering of services (Tables)	Mar. 31, 2022
Rendering Of Services
Schedule of revenue by product type and customer type	Schedule of revenue by product type and customer type 2020 2021 2022 March 31, 2020 2021 2022 Air Ticketing 2,609,518 893,039 1,150,474 Hotels and Packages 3,601,798 173,397 520,740 Other Services 53,958 31,426 146,178 Rendering of services 6,265,274 1,097,862 1,817,392
Summary of contract assets	Summary of contract assets March 31, 2021 2022 Contract Assets 626 11
Changes in contract assets	Changes in contract assets are as follows: Changes in contract assets 2021 2022 March 31, 2021 2022 Balance at the beginning of the year - 626 Revenue recognised during the year 626 11 Billed during the year - (626 ) Balance at the end of the year 626 11
Summary of contract liabilities	Summary of contract liabilities March 31, 2021 2022 Advance from customer (refer to Note 38) 537,002 531,526 Deferred revenue (refer to Note 35) 387,049 248,177 Total Contract liabilities 924,051 779,703

Other revenue (Tables)

Other revenue (Tables)	12 Months Ended
Other revenue (Tables)	Mar. 31, 2022
Other Revenue
Schedule of other revenue	Schedule of other revenue 2020 2021 2022 March 31, 2020 2021 2022 Marketing revenue 994,081 173,406 171,984 Total 994,081 173,406 171,984

Other income (Tables)

Other income (Tables)	12 Months Ended
Other income (Tables)	Mar. 31, 2022
Other Income
Schedule of other income	Schedule of other income 2020 2021 2022 March 31, 2020 2021 2022 Liability no longer required to be paid 38,973 87,925 119,708 Government grant 86,810 7,883 - Gain on termination/rent concession of leases 27,241 33,238 35,847 Gain on sale of property, plant and equipment (net) 4,842 2,480 1,931 Miscellaneous income 1,765 519 1,162 Total 159,631 132,045 158,648

Personnel expenses (Tables)

Personnel expenses (Tables)	12 Months Ended
Personnel expenses (Tables)	Mar. 31, 2022
Personnel Expenses
Schedule of personnel expenses	Schedule of personnel expenses 2020 2021 2022 March 31, 2020 2021 2022 Salaries, wages and other short term employee benefits 1,608,958 635,667 741,639 Contributions to defined contribution plans 86,678 30,301 37,880 Expenses related to defined benefit plans (refer to Note 34) 25,642 14,345 13,878 Share based compensation costs 5,135 77,100 209,557 Employee welfare expenses 50,860 21,502 18,927 Total 1,777,273 778,915 1,021,881

Other operating expenses (Table

Other operating expenses (Tables)	12 Months Ended
Other operating expenses (Tables)	Mar. 31, 2022
Other Operating Expenses
Schedule of other operating expenses	Schedule of other operating expenses 2020 2021 2022 March 31, 2020 2021 2022 Commission 626,468 31,558 113,947 Communication 169,242 119,844 135,004 Legal and professional fees 471,761 309,027 179,353 Outsourcing fees 190,892 21,336 20,304 Payment gateway and other charges 748,714 151,556 256,353 Advances provision (refer to Note 21) 12,364 15,106 5,326 Trade and other receivables provision (refer to Note 26) 93,000 178,342 26,412 Security deposit and other assets provision (refer to Note 27) - 6,743 - Duties and taxes 36,486 16,343 12,178 Rent 55,007 9,418 2,330 Repairs and maintenance 78,797 32,169 31,813 Travelling and conveyance 69,930 3,641 12,705 Insurance 50,891 59,428 76,371 Remeasurement of contingent consideration (refer to Note 43) (390,009 ) - - Corporate social responsibility (CSR) expense 8,202 2,620 1,950 Miscellaneous expenses 37,516 21,184 19,267 Total 2,259,261 978,315 893,313

Depreciation and amortization (

Depreciation and amortization (Tables)	12 Months Ended
Depreciation and amortization (Tables)	Mar. 31, 2022
Depreciation and amortisation expense [abstract]
Schedule of depreciation and amortization	Schedule of depreciation and amortization 2020 2021 2022 March 31, 2020 2021 2022 Depreciation 85,509 33,893 14,752 Amortization 502,992 627,651 230,758 Depreciation on right of use assets 77,868 87,936 62,643 Total 666,369 749,480 308,153

Investment in joint venture (Ta

Investment in joint venture (Tables)	12 Months Ended
Investment in joint venture (Tables)	Mar. 31, 2022
Disclosure of joint ventures [abstract]
Summarized financial position and profit or loss of ANN	Summarized statement of financial position of ANN: Summarized financial position and profit or loss of ANN 2021 2022 March 31, 2021 2022 Current assets, including cash and cash equivalents INR 664 1,624 4,015 2,212 Non-current assets 7,740 - Current liabilities (86,431 ) (96,895 ) Non-current liabilities (8,556 ) (117 ) Equity (83,232 ) (94,800 ) Group’s carrying amount of the investment ( 50 (41,616 ) (47,400 ) Transferred to other liabilities (refer to Note 38) 41,616 - True-up of carrying value to group share loss * - 47,400 Net carrying amount of investment - - * The Group has advanced loan amounting to INR 56,200 72,719 The Group’s share of cumulative loss of the Joint venture in excess of the carrying value of the investment till March 31, 2022, is INR 47,400 72,719 Post impairment of loan, considering that the Group has the right to set off the loan already given to the joint venture with its obligation to contribute towards the losses, the Group has trued-up its obligation to contribute towards the losses of the joint venture as at March 31, 2022, resulting in reversal of INR 47,400 Share of loss of joint venture recognised on the face of the statement of profit or loss for the year ended March 31, 2022, comprises the net impact of the reversal of INR 47,400 5,784 Summarized statement of profit or loss of ANN: 2020 2021 2022 March 31, 2020 2021 2022 Revenue 8,688 13,649 4,999 Other operating expenses, including depreciation INR 86 (March 31, 2021: INR 1,663 and March 31, 2020: INR 96 ) (25,322 ) (12,245 ) (7,656 ) Finance cost (4,934 ) (9,328 ) (8,911 ) Loss before tax (21,568 ) (7,924 ) (11,568 ) Income tax expense - - - Loss for the year (21,568 ) (7,924 ) (11,568 ) Group’s share of loss for the year (10,784 ) (3,962 ) (5,784 ) Both Group and SLA have an obligation to contribute equally towards the losses of the joint venture, in excess of their respective investments. Accordingly, the Group has recognised its share of such losses for determining the Group’s cumulative obligation to contribute towards the losses.

Finance income (Tables)

Finance income (Tables)	12 Months Ended
Finance income (Tables)	Mar. 31, 2022
Finance Income
Schedule of finance income	Schedule of finance income 2020 2021 2022 March 31, 2020 2021 2022 Interest income on : - Bank deposits recognised at amortised cost 22,594 46,236 25,804 - Others * 26,502 32,529 10,365 Foreign exchange gain (net) 4,322 58 8,346 Unwinding of other financial assets 5,223 2,781 3,301 Total 58,641 81,604 47,816 * Interest income on others include interest income on loan given to joint venture of INR 4,240 7,206 4,810

Finance cost (Tables)

Finance cost (Tables)	12 Months Ended
Finance cost (Tables)	Mar. 31, 2022
Finance Cost
Schedule of finance cost	Schedule of finance cost 2020 2021 2022 March 31, 2020 2021 2022 Bank charges 27,154 10,436 5,546 Foreign exchange loss (net) - 11,584 - Interest on borrowings recognised at amortised cost 106,328 18,909 6,946 Interest on lease liabilities 56,394 72,033 43,871 Unwinding of other financial liabilities 3,411 4,290 44,090 Total 193,287 117,252 100,453

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
Income taxes (Tables)	Mar. 31, 2022
Schedule of loss before income taxes	Loss for the year before income taxes are as follows: Schedule of loss before income taxes March 31, 2020 2021 2022 Domestic (316,792 ) 64,737 (145,363 ) Foreign operations (453,598 ) (1,195,519 ) (320,193 ) Total (770,390 ) (1,130,782 ) (465,556 )
Summary of components of income tax expense	The major components of income tax expense for the years ended March 31, 2020, 2021 and 2022 are: Summary of components of income tax expense 2020 2021 2022 March 31, 2020 2021 2022 Current Period 46,924 8,680 14,478 Current income tax expenses 46,924 8,680 14,478 Origination and reversal of temporary differences 22,881 55,416 2,428 Current year losses for which deferred tax is recognised - - - Deferred tax (benefit)/ expense 22,881 55,416 2,428 Total income tax expenses as reported in statement of profit or loss 69,805 64,096 16,906
Reconciliation of tax expense and accounting profit multiplied by tax rate	Reconciliation of tax expense and accounting profit multiplied by tax rate of each jurisdiction in which the Group operates Reconciliation of tax expense and accounting profit multiplied by tax rate 2020 2021 2022 March 31, 2020 2021 2022 Loss for the year (840,195 ) (1,194,878 ) (482,462 ) Income tax expense/(reversal) 69,805 64,096 16,906 Loss before income taxes (770,390 ) (1,130,782 ) (465,556 ) Expected tax expense at statutory income tax rate (37,172 ) (193,762 ) (1,05,537 ) Non-deductible expenses (118,005 ) 2,307 17,024 Utilization of previously unrecognised tax losses - (1,181 ) (13,134 ) Current year losses for which no deferred tax asset was recognized 167,129 159,102 174,746 Recognition of previously unrecognised tax losses 17,696 - - Reversal of deferred tax assets recognised in earlier years - 77,636 - Change in unrecognised temporary differences 27,000 17,297 (58,979 ) Effect of change in tax rate 10,339 - - Others 2,818 2,697 2,786 Total income tax expense 69,805 64,096 16,906

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
Loss per share (Tables)	Mar. 31, 2022
Loss Per Share
Summary of income and share data used in the basic and diluted loss per share computations	The following reflects the income and share data used in the basic loss per share computations: Summary of income and share data used in the basic and diluted loss per share computations 2020 2021 2022 March 31, 2020 2021 2022 Loss attributable to ordinary shareholders - Basic (833,808 ) (1,177,343 ) (477,850 ) Weighted average number of ordinary shares outstanding used in computing basic/diluted loss per share 46,477,249 57,771,701 62,352,494 Basic loss per share (17.94 ) (20.38 ) (7.66 ) The following reflects the income and share data used in the diluted loss per share computations: 2020 2021 2022 March 31, 2020 2021 2022 Loss attributable to ordinary shareholders-Basic (833,808 ) (1,177,343 ) (477,850 ) Add: Loss attributable to non-controlling interest - (17,535 ) - Loss attributable to ordinary shareholders-Dilutive (833,808 ) (1,194,878 ) (477,850 ) Weighted average number of ordinary shares outstanding used in computing diluted loss per share 46,477,249 58,514,103 62,352,494 Diluted loss per share (17.94 ) (20.42 ) (7.66 )

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
Property, plant and equipment (Tables)	Mar. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Reconciliation of changes in property, plant and equipment	Reconciliation of changes in property, plant and equipment Leasehold Improvements Computer and Peripherals Furniture and Fixtures Vehicles Office Equipment Total Gross block At April 1, 2020 2,150 338,731 7,375 71,278 36,211 455,745 Additions 200 - 10 - 82 292 Disposals/adjustment (2,193 ) (283 ) (5,114 ) (11,118 ) (7,526 ) (26,234 ) Effects of movements in foreign exchange rates 44 15 13 - 18 90 At March 31, 2021 201 338,463 2,284 60,160 28,785 429,893 Additions - 5,713 - 7,013 41 12,767 Disposals/adjustment - (17,987 ) (120 ) (12,736 ) (1,822 ) (32,665 ) Effects of movements in foreign exchange rates 6 18 18 - 15 57 At March 31, 2022 207 326,207 2,182 54,437 27,019 410,052 Depreciation At April 1, 2020 2,149 312,863 4,805 46,079 27,286 393,182 Charge for the year 76 19,706 1,226 9,230 3,655 33,893 Disposals/adjustment (2,193 ) (13 ) (4,138 ) (8,394 ) (6,873 ) (21,611 ) Effects of movements in foreign exchange rates 44 13 12 - 15 84 At March 31, 2021 76 332,569 1,905 46,915 24,083 405,548 Charge for the year 76 5,688 136 6,588 2,264 14,752 Disposals/adjustment - (17,987 ) (120 ) (12,370 ) (1,822 ) (32,299 ) Effects of movements in foreign exchange rates 4 18 18 - 14 54 At March 31, 2022 156 320,288 1,939 41,133 24,539 388,055 Net block At March 31, 2021 125 5,894 379 13,245 4,702 24,345 At March 31, 2022 51 5,919 243 13,304 2,480 21,997

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
Intangible assets and goodwill (Tables)	Mar. 31, 2022
Intangible Assets And Goodwill
Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts	Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts Computer software and Websites Intellectual property rights Agent / Supplier/ relationship Customer relationship Non compete agreement Trademarks Goodwill Intangible under development Total Gross block At April 1, 2020 2,276,915 59,209 222,169 140,336 22,171 271,329 1,015,099 51,920 4,059,148 Additions 111,707 - - - - - - 86,590 198,297 Disposals/adjustment (21,692 ) - - - - - - (121,432 ) (143,124 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2021 2,366,930 59,209 222,169 140,336 22,171 271,329 1,015,099 17,078 4,114,321 Additions 72,655 - - - - - - 92,089 164,744 Disposals/adjustment (110 ) - - - - - - (71,763 ) (71,873 ) Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2022 2,439,475 59,209 222,169 140,336 22,171 271,329 1,015,099 37,404 4,207,192 Amortization and Impairment At April 1, 2020 1,742,389 57,436 183,701 25,592 15,956 109,382 221,999 - 2,356,455 Charge for the year* 372,450 1,287 17,097 69,849 5,021 13,937 - - 479,641 Disposals (24,456 ) (275 ) - - - - - - (24,731 ) Impairment of intangible assets** - - - - - 148,010 - - 148,010 Impairment of goodwill - - - - - - 264,909 - 264,909 Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2021 2,090,383 58,448 200,798 95,441 20,977 271,329 486,908 - 3,224,284 Charge for the year 203,499 761 17,097 8,979 422 - - 230,758 Disposals (110 ) - - - - - - - (110 ) Impairment of goodwill - - - - - - - - - Effects of movements in foreign exchange rates - - - - - - - - - At March 31, 2022 2,293,772 59,209 217,895 104,420 21,399 271,329 486,908 - 3,454,932 Net block At March 31, 2021 276,547 761 21,371 44,895 1,194 - 528,191 17,078 890,037 At March 31, 2022 145,703 - 4,274 35,916 772 - 528,191 37,404 752,260 The Group has taken bank guarantee facility against which Computer software and Websites & intellectual property rights of a subsidiary of the Group amounting to Nil 276,203 * During the year ended March 31, 2021, the Company has re-assessed the useful life of the acquired intangible assets i.e., Customer relationship which resulted in increase in charge for the year by INR 59,457 ** During the year ended March 31, 2021, the Company’s operations through its Trademarks in Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited CGU, has curtailed significantly. The Company tested the Trademarks of the CGU for recoverability and recognised an impairment loss of INR 148,010
Schedule of carrying amount of goodwill	Schedule of carrying amount of goodwill March 31, 2021 2022 TSI Yatra Private Limited 103,670 103,670 Yatra TG Stays Private Limited & Yatra Hotel Solutions Private Limited* 219,163 219,163 Yatra for Business Private Limited (formerly known as Air Travel Bureau Private Limited) (refer to Note 43)** 205,358 205,358 Total 528,191 528,191 * The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a five 20.12 5 NIL 108,834 ** The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a five-year period. The projected cash flows have been updated to reflect the decreased demand for products and services. The pre-tax discount rate applied to cash flow projections is 18.77 % and cash flows beyond the five-year period are extrapolated using a 5 % growth rate that is the same as the long-term average growth rate for the air and hotel industry. Basis this, it was concluded that the fair value less costs of disposal exceed the value in use. As a result of this analysis, management has recognised an impairment charge of Nil (March 31, 2021: 102,162 ) in the current year against goodwill. The impairment charge is recorded in the statement of profit or loss.
Summary of key assumptions used in calculations of value in use for CGUs	The key assumptions used in value in use calculations: Summary of key assumptions used in calculations of value in use for CGUs March 31, 2021 2022 Discount rate 17.41 19.40 % 18.77 %- 20.1 % Terminal Value growth rate 5.0 % 5.0 % EBITDA margin over next 5 years ( March 31, 2021 : 5 (21.9) 27.5 % 7.5 25

Prepayments and other assets (T

Prepayments and other assets (Tables)	12 Months Ended
Prepayments and other assets (Tables)	Mar. 31, 2022
Prepayments And Other Assets
Schedule of current and non-current prepayments and other assets	Schedule of current and non-current prepayments and other assets 2021 2022 March 31, 2021 2022 Current Advance to vendors (net of allowance) 439,986 451,217 Advance to joint venture (refer to note 42) 53,700 - Balance with statutory authorities 50,931 39,906 Prepaid expenses 70,347 112,899 Due from employees 1,429 3,709 Total 616,393 607,731 Non-current Prepaid expenses 4,080 922 Defined benefit plan asset (refer to Note 34) 126 - Total 4,206 922
Schedule of changes in allowance for doubtful advances	The movement in the allowance for doubtful advances: Schedule of changes in allowance for doubtful advances March 31, 2021 2022 Balance at the beginning of the year 24,534 19,941 Provisions accrued during the year 15,106 5,326 Amount written off during the year (14,097 ) (2,300 ) Provision moved to provision on trade receivables (refer note 26) (5,602 ) - Balance at the end of the year 19,941 22,967

Other financial assets, Non-c_2

Other financial assets, Non-current (Tables)	12 Months Ended
Other financial assets, Non-current (Tables)	Mar. 31, 2022
Other Financial Assets Non-current
Schedule of other financial assets, Non-current	Schedule of other financial assets, Non-current March 31, 2021 2022 Security deposits 23,838 48,320 Total 23,838 48,320

Term deposits (Tables)

Term deposits (Tables)	12 Months Ended
Term deposits (Tables)	Mar. 31, 2022
Term Deposits
Schedule of term deposits	Schedule of term deposits 2021 2022 March 31, 2021 2022 Fixed deposits with banks 552,129 568,264 Total 552,129 568,264 Non-current 21,346 - Current 530,783 568,264 Total 552,129 568,264

Other non=financial assets (Tab

Other non=financial assets (Tables)	12 Months Ended
Other non=financial assets (Tables)	Mar. 31, 2022
Other Nonfinancial Assets
Schedule of other non financial assets	Schedule of other non financial assets 2021 2022 March 31, 2021 2022 Restricted asset 223,618 216,231 Total 223,618 216,231 Non-current 223,618 216,231 Total 223,618 216,231

Deferred Tax (Tables)

Deferred Tax (Tables)	12 Months Ended
Deferred Tax (Tables)	Mar. 31, 2022
Deferred Tax
Schedule of unrecognized deferred tax assets	Deferred tax assets have not been recognized in respect of the following items : Schedule of unrecognized deferred tax assets As at March 31, Particulars 2021 2022 Deductible temporary differences 377,756 364,322 Tax loss carry forward and unabsorbed depreciation 3,311,382 3,065,233 Total 3,689,138 3,429,555
Schedule of recognized deferred tax assets	Schedule of recognized deferred tax assets For the Year Ended March 31, 2021 2022 Deferred tax assets are attributable to the following - Property, plant and equipment, intangible assets, and ROU assets 5,635 3,596 Trade and other receivables 4,656 2,281 Employee benefits 2,531 3,009 Provision for expenses 1,459 25 Loss available for offsetting against future taxable income - 42 Deferred tax asset 14,281 8,953 OCI gratuity 1,117 1,043 Total deferred tax asset (A) 15,398 9,996 Deferred tax liabilities are attributable to the following - Property, plant and equipment, intangible assets, and ROU assets (14,413 ) (11,513 ) Total deferred tax liability (B) (14,413 ) (11,513 ) Net deferred tax asset (A-B) 985 (1,517 )
Schedule of changes in deferred tax assets	Schedule of changes in deferred tax assets Particulars Balance as on March, 31 2021 Recognised in profit or loss Recognised in other comprehensive income Balance as on March, 31 2022 Property, plant and equipment, intangible assets, and ROU assets (8,778 ) 861 - (7,917 ) Trade and other receivables 4,656 (2,375 ) - 2,281 Employee benefit 2,531 478 - 3,009 Provision for expenses 1,459 (1,434 ) - 25 OCI gratuity 1,117 - (74 ) 1,043 Loss available for offsetting against future taxable income - 42 - 42 Deferred tax assets 985 (2,428 ) (74 ) (1,517 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
Trade and other receivables (Tables)	Mar. 31, 2022
Trade and other current receivables [abstract]
Schedule of trade and other receivables	Schedule of trade and other receivables March 31, 2021 2022 Trade receivables (net of allowance) 772,769 1,897,590 Receivables from joint venture (refer to note 42) 15,418 - Receivable from other related parties (refer to note 42) 3,317 - Refund and other receivable (net of allowance) 78,322 37,112 Total 869,826 1,934,702 Contract Assets (refer to note 8) 626 11 626 11 Total 870,452 1,934,713
Schedule of changes in allowance for expected credit loss	The movement in the allowance for expected credit loss and amounts impaired in respect of trade, refund & other receivables and contract assets during the year was as follows: Schedule of changes in allowance for expected credit loss March 31, 2021 2022 Balance at the beginning of the year 554,726 687,511 Provisions accrued during the year* 178,342 26,412 Amount written off during the year (54,486 ) (421,693 ) Provision moved from allowance for doubtful advances (refer note 21) 5,602 - Effect of movement in exchange rate 3,327 2,095 Balance at the end of the year 687,511 294,325 * includes amount of INR 3,837

Other financial assets, curre_2

Other financial assets, current (Tables)	12 Months Ended
Other financial assets, current (Tables)	Mar. 31, 2022
Other Financial Assets Current
Schedule of other financial assets, current	Schedule of other financial assets, current March 31, 2021 2022 Interest accrued on term deposits 1,691 962 Security deposits (net of allowance) 14,897 12,800 Loans to joint venture (net of allowance) ( refer to note 42) - - Others (includes Government Grant) 98,046 54,594 Total 114,634 68,356
Schedule of movement in allowance for doubtful security deposits	Schedule of movement in allowance for doubtful security deposits 2021 2022 The movement in the allowance for doubtful other financial assets: March 31, 2021 2022 Balance at the beginning of the year - 5,414 Provisions accrued during the year* 6,743 72,719 Amount written off during the year (1,329 ) - Balance at the end of the year 5,414 78,133
Schedule of movement in government grant	The movement in the Government Grant during the year was as follows: Schedule of movement in government grant 2021 2022 March 31, 2021 2022 At 1 April 218,843 98,046 Recorded/ (true up) in statement of profit or loss 7,883 (14,631 ) Received during the year (128,735 ) (28,821 ) Effect of movement in exchange rate 55 - At 31 March 98,046 54,594

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
Cash and cash equivalents (Tables)	Mar. 31, 2022
Components of cash and cash equivalents:
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents 2021 2022 March 31, 2021 2022 Cash on hand 472 255 Credit card collection in hand 76,193 167,837 Balances with bank 1,634,924 632,190 Total 1,711,589 800,282

Equity share capital and shar_2

Equity share capital and share premium (Tables)	12 Months Ended
Equity share capital and share premium (Tables)	Mar. 31, 2022
Schedule of authorized shares	Schedule of authorized shares March 31, Authorized shares 2021 2022 Numbers of Shares Numbers of Shares Ordinary shares of INR 0.006 ($ 0.0001) each 500,000,000 500,000,000 Ordinary shares of INR 0.006 0.0001 500,000,000 500,000,000 Ordinary share Class A of INR 0.006 0.0001 10,000,000 10,000,000 Ordinary share Class F of INR 0.006 0.0001 3,159,375 3,159,375 Preference shares of INR 0.006 .0001 10,000,000 10,000,000 523,159,375 523,159,375
Schedule of changes in share capital and share premium	Schedule of changes in share capital and share premium Numbers of Shares Share Capital Share Premium Balance as at April 1, 2020 45,641,629 714 18,889,154 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 2,109,994 15 578,803 Issue of ordinary shares in follow-on public offering, net of issuance costs* 14,375,000 109 772,098 Balance as at March 31, 2021 62,126,623 838 20,240,055 Balance as at April 1, 2021 62,126,623 838 20,240,055 Exercise of option (Restricted stock units and share-based payments) (refer to Note 30) 459,213 4 46,419 Balance as at March 31, 2022 62,585,836 842 20,286,474 * On June 17, 2020, the Parent Company completed a follow-on public offering in which the Parent Company offered and sold an aggregate of 14,375,000 ordinary shares, including 1,875,000 ordinary shares sold pursuant to the underwriters’ full exercise of their option to purchase additional shares, at a public offering price of INR 60.52 (USD 0.80 ) per share and INR 55.98 (USD 0.74 ) per share to underwriters. The aggregate price of the offering amount registered and sold was INR 861,464 (USD 11,388 ) of which we received net proceeds of INR 772,207 (USD 10,208 ). The Parent Company incurred expenses of INR 89,257 (USD 1,180 ) including the underwriters’ commission expense amounting INR 56,738 (USD 750 ), for the issuance of the shares which has been adjusted against the share premium. The amount in USD is converted at transaction date exchange rate of 75.65 INR per USD.
Schedule of changes in treasury shares	For details of shares reserved for issuance under the warrant agreement with Innoven, a non banking finance company and Macquarie Corporate Holding Pty Limited, refer to Note 32. Schedule of changes in treasury shares Treasury shares Numbers of Shares Amount Balance as at April 1, 2020 999 11,219 Exercise of options - - Balance as at March 31, 2021 999 11,219 Balance as at April 1, 2021 999 11,219 Exercise of options - - Balance as at March 31, 2022 999 11,219

Other capital reserve (Tables)

Other capital reserve (Tables)	12 Months Ended
Other capital reserve (Tables)	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Schedule of changes in other capital reserves	Schedule of changes in other capital reserves Share-based payments Equity Instruments Warrant ( Refer Note 36 ) Total April 1, 2020 665,696 341 23,258 689,295 Share-based payments expense during the year 79,721 - - 79,721 Exercised during the year (578,818 ) - - (578,818 ) Forfeited during the year (2,622 ) - - (2,622 ) Expired during the year (65,468 ) - - (65,468 ) March 31, 2021 98,510 341 23,258 122,109 Share-based payments expense during the year 209,557 - - 209,557 Exercised during the year (46,423 ) - - (46,423 ) Forfeited during the year (440 ) - - (440 ) Expired during the year (21,272 ) - - (21,272 ) March 31, 2022 239,932 341 23,258 263,531
Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
Summary of Inputs for Model Used	The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2021 2022 No. of shares Weighted average EP per share No. of shares Weighted average EP per share Number of options outstanding at the beginning of the year 458,912 328.12 219,986 318.33 Granted during the year - - - - Forfeited during the year 238,926 317.79 - - Expired during the year - - 15,762 351.37 Exercised during the year - - - - Number of options outstanding at the end of the year 219,986 318.33 204,224 329.23 Vested/exercisable 219,986 318.33 204,224 329.23
Stock Option 2016 And Incentive Plan [Member]
IfrsStatementLineItems [Line Items]
Summary of Inputs for Model Used	The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year: Summary of changes in share options outstanding March 31, 2021 March 31, 2022 No. of shares Weighted average EP per share No. of shares Weighted average EP per share Number of options outstanding at the beginning of the year 235,247 640.98 681,227 293.23 Granted during the year 466,100 146.28 - - Forfeited during the year 6,420 731.40 115,257 154.20 Expired during the year 13,700 731.40 158,647 560.80 Number of options outstanding at the end of the year 681,227 293.23 407,323 246.66 Vested/exercisable 231,250 547.43 191,988 352.82
Summary of Inputs for Model Used	The following tables list the inputs to the model used for the years then ended:- Summary of Inputs for Model Used March 31, 2021 March 31, 2022 Weighted average Fair value of ordinary share at the measurement date (USD) 1.96 - Risk–free interest rate (%) 0.44 % - Expected volatility (%) 74.58 % - Expected life of share options 5.06 - Dividend Yield 0.00 % - Model used Black-Scholes Valuation -
Restricted Stock Unit And Performance Stock Units 2016 Plan [Member]
IfrsStatementLineItems [Line Items]
Summary of Inputs for Model Used	The following tables list the inputs to the model used for the years then ended Summary of Inputs for Model Used 31-Mar-21 31-Mar-22 PSU’s RSU’s PSU’s RSU’s Weighted average Fair value of ordinary share at the measurement date (USD) 0.77 0.77 1.15 2.12 2.12 Risk-free interest rate (%) 4.83 % 3.63 4.83 % 0.61 % 0.61 % Expected volatility (%) 54.92 % 54.92 % 56.27 % 56.27 % Expected life 4 years 1 4 years 4 years 4 years Dividend Yield 0 % 0 % 0 % 0 % Model used Monte Carlo Simulation Black-Scholes Valuation Monte Carlo Simulation Black-Scholes Valuation
Summary of changes in RSUs outstanding	Summary of changes in RSUs outstanding March 31, 2021 March 31, 2022 No. of shares No. of shares Number of RSU/PSU’s outstanding at the beginning of the year 271,780 1,222,271 Granted during the year 2,417,338 2,093,188 Forfeited during the year - - Expired during the year - 93,737 Vested/exercised during the year 1,466,847 459,213 Number of RSU/PSU’s outstanding at the end of the year 1,222,271 2,762,509 Vested/exercisable and not exercised - -

Components of Other Comprehen_2

Components of Other Comprehensive Loss (Tables)	12 Months Ended
Components of Other Comprehensive Loss (Tables)	Mar. 31, 2022
Components Of Other Comprehensive Loss
Schedule of changes in accumulated other comprehensive loss	The following table summarizes the changes in the accumulated balance for each component of accumulated other comprehensive loss attributable to the Company. Schedule of changes in accumulated other comprehensive loss 2020 2021 2022 March 31, 2020 2021 2022 Actuarial (loss)/ gain on defined benefit plan: Actuarial (loss)/ gain on obligation 25,396 2,009 (321 ) Income tax expense (881 ) 215 74 Total 24,515 2,224 (247 ) Foreign currency translation: Foreign currency translation differences (28,658 ) (4,552 ) (5,640 ) Balance at the end of period (28,658 ) (4,552 ) (5,640 )

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
Borrowings (Tables)	Mar. 31, 2022
Schedule of borrowings by type and classification	Schedule of borrowings by type and classification March 31, Term 2021 2022 Current Vehicle loan Less than 1 year 3,754 2,977 Factoring Less than 1 year 124,124 351,399 Total 127,878 354,376 Non-Current Vehicle loan More than 1 year 3,177 4,204 Total 3,177 4,204 Carrying amount Currency Interest Rate Year of Maturity March 31, 2021 2022 Vehicle loan INR 7.25 9.50 % 2021 2027 6,931 7,181 Factoring INR Floating rate * On demand 124,124 351,399 131,055 358,580 * 3M MCLR + 1% spread

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
Trade and other payables (Tables)	Mar. 31, 2022
Trade And Other Payables
Schedule of trade and other payables	Schedule of trade and other payables 2021 2022 March 31, 2021 2022 Trade payables 9,12,929 13,06,204 Accrued expenses 2,40,809 2,95,067 Related parties (refer to Note 42) 7,959 - Refund and other payables 10,88,666 8,36,046 Total 22,50,363 24,37,317 Current 22,15,425 23,94,712 Non-current 34,938 42,605 Total 22,50,363 24,37,317 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Non-current portion pertains to the expenditure incurred towards advertisements made as per the advertisements contract entered with BCCL (refer note 39) For explanations on the Group’s liquidity risk management processes, refer to Note 40

Employment benefit plan (Tables

Employment benefit plan (Tables)	12 Months Ended
Employment benefit plan (Tables)	Mar. 31, 2022
Schedule of employee benefits liability	Schedule of employee benefits liability 2021 2022 March 31, 2021 2022 Defined benefit obligation 70,513 69,729 Liability for compensated absences 36,384 33,224 Total liability 1,06,897 1,02,953 Defined benefit plan asset (refer to note 21) 126 - Total asset 126 - Net Unfunded liability 70,387 69,729
Summary of changes in present value of obligation and fair value of plan assets	Movement in obligation Summary of changes in present value of obligation and fair value of plan assets March 31, 2021 2022 Present value of obligation at beginning of year 99,877 82,330 Interest cost 4,876 3,889 Current service cost 10,806 10,639 Past service cost - - Actuarial loss on obligation -economic assumptions 646 - -demographic assumptions - (719 ) -experience assumptions (2,955 ) 1,103 Benefits paid (30,920 ) (17,648 ) Present value of obligation at closing of year 82,330 79,594 Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Movement in plan assets* March 31, 2021 2022 Fair value of plan assets at beginning of the year 23,055 11,943 Employer contributions 37 - Benefits paid (12,186 ) (2,791 ) Earning on assets 1,337 651 Actuarial (gain)/loss on plan assets (300 ) 62 Fair value of plan assets at end of the year 11,943 9,865 * plan assets represents investment made by the Company in LIC funds
Schedule of unfunded liability	Schedule of unfunded liability March 31, 2021 2022 Current 18,376 35,621 Non-current 52,137 34,108 Unfunded liability recognized in statement of financial position 70,513 69,729 Funded asset Prepayment and other assets - Non-Current 126 0 126 0
Schedule of components of cost recognized in profit or loss	Schedule of components of cost recognized in profit or loss 2020 2021 2022 March 31, 2020 2021 2022 Current service cost 19,887 10,806 10,639 Net interest cost 5,755 3,539 3,239 Components of cost recognized in profit or loss 25,642 14,345 13,878
Summary of amounts for actuarial loss on obligation recognized in other comprehensive income	Summary of amounts for actuarial loss on obligation recognized in other comprehensive income March 31, 2020 2021 2022 Actuarial loss/ (gain) on obligation * (25,396 ) (2,009 ) 321 * Refer to Note 31 for the movement during the year.
Schedule of actuarial assumptions used for estimating defined benefit obligations	Schedule of actuarial assumptions used for estimating defined benefit obligations March 31, 2021 2022 Discount rate 5.45 % 5.45 % Future salary increase 5.00 % 5.00 % Average expected future working life (years) 2.58 4.31 1.56 5.85 Retirement age (years) 58 58 Mortality table IALM* (2012-14) Ultimate Withdrawal rate (%) Ages Upto 30 years 70 % 22 26 % From 31 to 44 years 30 % 57 65 % Above 44 years 3 % 9 21 % * Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption.
Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation	Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation March 31, 2021 2022 a) Impact of the change in discount rate a) Impact due to increase of 0.50 1,849 920 b) Impact due to decrease of 0.50 (1,870 ) (952 ) b) Impact of the change in salary increase a) Impact due to increase of 0.50 (1,789 ) (1,018 ) b) Impact due to decrease of 0.50 1,792 1,105
Schedule of expected contributions to the defined benefit plan in future years	Schedule of expected contributions to the defined benefit plan in future years March 31, 2021 2022 Year 1 21,924 40,306 Year 2 12,175 15,206 Year 3 11,700 7,370 Year 4 7,555 4,080 Year 5 6,809 3,495 Year 6-10 19,235 13,351 Total expected payments 79,398 83,808

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
Deferred Revenue (Tables)	Mar. 31, 2022
Deferred Revenue
Schedule of deferred revenue, by type	Schedule of deferred revenue, by type March 31, 2021 2022 Global Distribution System provider 381,736 244,101 Loyalty program 5,313 4,076 Total 387,049 248,177 Non-current 266,920 64,965 Current 120,129 183,212 Total 387,049 248,177
Summary of changes in deferred revenue	Summary of changes in deferred revenue March 31, 2021 2022 At April, 1 357,916 387,049 Deferred during the year 229 - Recorded in statement of profit or loss 62,060 (138,872 ) Transferred to other financial liability (deposits) (33,156 ) - March 31, 387,049 248,177

Other financial liabilities (Ta

Other financial liabilities (Tables)	12 Months Ended
Other financial liabilities (Tables)	Mar. 31, 2022
Other Financial Liabilities
Schedule of other financial liabilities	Schedule of other financial liabilities 2021 2022 March 31, 2021 2022 Non-current Share warrants (refer to note 7) 436 - Deposits* * 269,844 - Non-current 270,280 - Current Due to employees 62,230 120,756 Share warrants (refer to note 7) 31,955 - Deposits* * - 308,701 Total 94,185 429,457
Schedule of warrants issued	Warrants give the holder the right to purchase ordinary shares from the Company at a specific price within a certain time frame. The details of the warrants issued is as follows: Schedule of warrants issued Number of shares Date of issue Exercise price Expiration date Macquarie Corporate Holdings Pty Limited - Ordinary shares * 46,458 24-Jul-15 INR 2,040.90 26.90 ) 24-Jul-23 Innoven Capital - Ordinary shares 154,000 12-Sep-17 INR 910.44 12 ) 12-Sep-22 * On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194 -for-one share split of its ordinary shares as well as a 5.4242194 -for-one adjustment with respect to the number of ordinary shares underlying its share options and a corresponding adjustment to the exercise prices of such options .

Other non financial liability_2

Other non financial liability, non-current (Tables)	12 Months Ended
Other non financial liability, non-current (Tables)	Mar. 31, 2022
Other Non Financial Liability Non-current
Schedule of other non-current non-financial liabilities	Schedule of other non-current non-financial liabilities 2021 2022 March 31, 2021 2022 Deferred Consideration (refer to note 36) 44,453 - Total 44,453 -

Other current liabilities (Tabl

Other current liabilities (Tables)	12 Months Ended
Other current liabilities (Tables)	Mar. 31, 2022
Schedule of other current liabilities	Schedule of other current liabilities 2021 2022 March 31, 2021 2022 Advance from customers 537,002 531,526 Statutory liabilities 106,317 79,368 Other liabilities 100,113 58,075 Deferred Consideration 38,858 41,656 Total 782,290 710,625

Financial risk management, ob_2

Financial risk management, objective and policies (Tables)	12 Months Ended
Financial risk management, objective and policies (Tables)	Mar. 31, 2022
Schedule of credit risk exposure by type	The carrying amount of the financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was: Schedule of credit risk exposure by type 2021 2022 March 31, 2021 2022 Trade and other receivables 870,452 1,934,713 Other financial assets 692,030 688,649 Total 1,562,482 2,623,362
Schedule of trade and other receivables, by maturity	The age of Trade and other receivables at the reporting date was: Schedule of trade and other receivables, by maturity March 31, 2021 2022 0 - 30 days 538,959 1,512,534 31 - 90 days 210,569 304,480 91 - 180 days 46,222 97,579 More than 180 days 74,702 20,120 Total 870,452 1,934,713
Schedule of financial liabilities by type	The following tables set forth Company’s financial liabilities based on expected and undiscounted amounts as at March 31, 2021 and 2022. Schedule of financial liabilities by type As at March 31, 2021 Carrying Amount Contractual Cash Within 1 year 1 -5 Years More than Vehicle loan 6,931 7,579 4,283 3,296 - Lease liabilities 502,968 783,070 141,788 403,298 237,984 Trade and other payables 2,250,363 2,250,363 2,215,425 34,938 - Factoring 124,124 124,124 124,124 - - Other Current liabilities 452,738 536,048 182,893 353,155 - Total 3,337,124 3,701,184 2,668,513 794,687 237,984 Yatra Online, Inc. Notes to the consolidated financial statements for the year ended March 31, 2022 (Amount in INR thousands, except per share data and number of shares) As at March 31, 2022 Carrying Amount Contractual Cash * Within 1 year 1 -5 Years More than Vehicle loan 7,180 7,988 3,426 4,562 - Lease liabilities 269,659 398,659 74,457 239,584 84,618 Trade and other payables 2,437,317 2,437,317 2,394,712 42,605 - Factoring 351,399 351,399 351,399 - - Other Current liabilities 512,877 512,877 512,877 - - Total 3,578,432 3,708,240 3,336,871 286,751 84,618 * Represents Undiscounted cash flows of interest and principal
Summary of foreign currency sensitivity	Summary of foreign currency sensitivity March 31, 2021 2022 5 5,213 1,339 5 101 1,157 5 436 932 5 269 121

Capital management (Tables)

Capital management (Tables)	12 Months Ended
Capital management (Tables)	Mar. 31, 2022
Summary of debt ratio information	Summary of debt ratio information 2021 2022 March 31, 2021 2022 Borrowings (Note 32) 131,055 358,580 Less :cash and cash equivalents (Note 28) (1,711,589 ) (800,282 ) Net debt (1,580,534 ) (441,702 ) Share warrants (Note 36) 32,391 - Equity 1,157,828 890,258 Total Equity 1,190,219 890,258 Gearing ratio (Net debt / total equity + net debt) 404.94 % -98.47 %

Related party disclosures (Tabl

Related party disclosures (Tables)	12 Months Ended
Related party disclosures (Tables)	Mar. 31, 2022
Summary of arm’s length transactions with related parties	During the year, the Group entered into the following transactions, in the ordinary course of business on an arm’s length basis, with related parties: Yatra Online, Inc. Notes to the consolidated financial statements - (Continued) (Amount in INR thousands, except per share data and number of shares) Summary of arm’s length transactions with related parties March 31, 2020 2021 2022 Group Companies of entities having significant influence Advertisement expense (300 ) - - Interest expense (6,400 ) - - Communication expense 698 649 - Joint venture company - Rendering of services - (21 ) - Recovery of expenses 944 741 824 Loan given 4,200 19,500 2,500 Interest income 4,819 7,206 4,240 Commission expense 45 (1 ) - Investment in shares 3,500 - - March 31, 2021 2022 Group Companies of entities having significant influence Trade payable 7,959 - Trade receivable 3,317 - Joint venture company Prepayment and Other asset* * 53,700 - Trade receivable 15,418 - Other financial assets - -
Schedule of key management compensation	Schedule of key management compensation March 31, 2020 2021 2022 Compensation of key management personnel of the Group Short-term employee benefits 46,342 27,462 35,019 Contributions to defined contribution plans 180 259 340 Profit linked bonus 18,487 16,130 - Directors Sitting fee’s 8,886 10,846 10,516 Share based payment 2,277 53,330 157,715 Total compensation paid to key management personnel 76,172 108,027 203,590

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
Business Combination (Tables)	Mar. 31, 2022
IfrsStatementLineItems [Line Items]
Schedule of purchase price allocation	The purchase price of INR 1,120,510 Schedule of purchase price allocation Net working capital (including cash) 1,245,235 Tangible assets 71,016 Long term liabilities (695,088 ) Customer base and relationships 134,681 Non-compete agreements 16,861 Goodwill 400,254 Deferred tax liability (52,449 ) Total purchase consideration 1,120,510
Travel Co. In. Limited [Member]
IfrsStatementLineItems [Line Items]
Schedule of gross carrying amount	Schedule of gross carrying amount Gross carrying amount Goodwill At April 1, 2017 653,666 Acquisition of a subsidiary—Air Travel Bureau Limited (“ATB”) 307,520 At March 31, 2018 961,186
Schedule of analysis of cash flows on acquisition	Analysis of cash flows on acquisition: Schedule of analysis of cash flows on acquisition Net cash acquired with the subsidiary 156,543 Cash paid (510,000 ) Net cash flow on acquisition (353,457 )
Schedule of intangible assets recognized in a business combination	The table below shows the values and lives of intangibles recognised on acquisition:- Schedule of intangible assets recognized in a business combination Life (years) Customer base and relationships 15 134,682 Non-compete agreements 3.5 16,861 Total Intangibles 151,543
Air Travel Bureau Limited [Member]
IfrsStatementLineItems [Line Items]
Schedule of reconciliation of fair value measurement of the contingent consideration liability	A reconciliation of fair value measurement of the contingent consideration liability is provided below: Schedule of reconciliation of fair value measurement of the contingent consideration liability As at March 31, 2018 904,727 Unrealised fair value changes recognised in profit or loss 485,282 Advance paid (200,000 ) As at March 31, 2019 1,190,009 Unrealised fair value changes recognised in profit or loss (390,009 ) As at March 31, 2020 800,000 Final payment * (800,000 ) As at March 31, 2021 - * On October 14, 2019, Yatra India and ATB entered into a Settlement and Amendment Agreement, or Settlement Agreement, with Mr. Sunil Narain, or Mr. Narain, and ATB Finance and Investment Private Limited, or ATB Finance and, together with Mr. Narain, the Sellers, pursuant to which Yatra India, ATB and the Sellers, or collectively, the Parties, have agreed, subject to the conditions set forth in the Settlement Agreement, to settle any and all disputes and claims arising from or relating to the ATB Share Purchase Agreement and also to amend certain terms of the ATB Share Purchase Agreement.

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Mar. 31, 2022
Summary of the movements in the carrying value of right of use assets	Summary of the movements in the carrying value of right of use assets Buildings Motor vehicles Others Total Balance as of April 1, 2020 521,534 950 15,938 538,422 Additions 21,428 - - 21,428 Deletions (21,110 ) (974 ) - (22,084 ) Depreciation (Refer note 13) (79,967 ) - (7,969 ) (87,936 ) Effects of movements in foreign exchange rates (14 ) 24 - 10 Balance as of March 31, 2021 441,871 - 7,969 449,840 Additions - - - - Deletions# (157,509 ) - - (157,509 ) Depreciation (Refer note 13) (54,674 ) - (7,969 ) (62,643 ) Effects of movements in foreign exchange rates 22 - - 22 Balance as of March 31, 2022 229,710 - - 229,710
Schedule of amounts recognised in profit or loss	The following are the amounts recognised in profit or loss: Schedule of amounts recognised in profit or loss 2021 2022 March 31, 2021 2022 Depreciation expense of right-of-use asset (Refer note 13) 87,936 62,643 Interest expense on lease liabilities (Refer note 16) 72,033 43,871 Expense relating to short-term leases (Refer note 12) 9,418 2,330 Total amount recognised in profit or loss 169,387 108,844
Schedule of lease liabilities by classification	The following is the break-up of current and non-current lease liabilities as of March 31, 2021 and March 31, 2022: Schedule of lease liabilities by classification 2021 2021 March 31, 2021 2022 Current lease liabilities 75,182 38,991 Non-current lease liabilities 427,786 230,668 Total 502,968 269,659
Schedule of carrying amounts of lease liabilities and the movements during the period	The following is the movement in lease liabilities during the year ended March 31, 2021 and March 31, 2022: Schedule of carrying amounts of lease liabilities and the movements during the period 2021 2022 March 31, 2021 2022 Balance as of April 1 539,628 502,968 Additions 20,250 - Finance cost accrued during the period (Refer note 16) 72,033 43,871 Deletions# (25,251 ) (174,505 ) Payment of lease liabilities* * (81,656 ) (94,213 ) Leases/rent concession (refer note 10) (22,036 ) (8,485 ) Effects of movements in foreign exchange rates - 23 Balance as of March 31 502,968 269,659
Schedule of contractual maturities of lease liabilities	The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2021 and March 31, 2022 on an undiscounted basis: Schedule of contractual maturities of lease liabilities March 31, 2021 2022 Less than one year 141,788 74,457 One to five years 403,298 239,584 More than five years 237,984 84,618 Total 783,070 398,659

Schedule of useful lives of pro

Schedule of useful lives of property, plant and equipment (Details)	12 Months Ended
	Mar. 31, 2022
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	3 years
Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Vehicles [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Vehicles [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	7 years

Schedule of useful lives of int

Schedule of useful lives of intangible assets (Details)	12 Months Ended
Schedule of useful lives of intangible assets (Details)	Mar. 31, 2022
Agent / Supplier Relationships [Member] \| Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	2 years 6 months
Agent / Supplier Relationships [Member] \| Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	10 years
Noncompete Agreements [Member] \| Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	3 years 6 months
Noncompete Agreements [Member] \| Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	6 years 6 months
Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, Re-estimated useful life	10 years
Brand names [member] \| Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	10 years
Brand names [member] \| Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	20 years
Copyrights, patents and other industrial property rights, service and operating rights [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	3 years
Computer software [member] \| Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	3 years
Computer software [member] \| Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	10 years
Customer-related intangible assets [member] \| Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	4 years
Customer-related intangible assets [member] \| Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, useful life	15 years
Customer-related intangible assets [member] \| Minimum [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, Re-estimated useful life	4 years
Customer-related intangible assets [member] \| Maximum [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Finite-lived intangible asset, Re-estimated useful life	10 years

Significant accounting polici_4

Significant accounting policies (Details Narrative) - ₨ / shares	12 Months Ended
	Mar. 31, 2022	Jun. 17, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Closing foreign exchange rate	75.87	75.65
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of useful life, property, plant and equipment	Leasehold improvements are amortized over the lower of primary lease period or economic useful life.
Buildings [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets estimated useful life	3 years
Buildings [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets estimated useful life	9 years
Motor vehicles [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets estimated useful life	3 years
Motor vehicles [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets estimated useful life	5 years

Summary of information about re

Summary of information about reportable segments (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Service cost	$ 2,099	₨ 159,284	₨ 22,276	₨ 2,922,929
Other income	2,091	158,648	132,045	159,631
Finance cost	1,324	100,453	117,252	193,287
Depreciation and amortization	4,062	308,153	749,480	666,369
Impairment of goodwill			264,909	221,999
Finance income	630	47,816	81,604	58,641
Share of loss of joint venture	549	41,616	(3,962)	(10,784)
Change in fair value of warrants gain	432	32,756	378,994	94
Impairment of loan to joint venture	(958)	(72,719)
Loss before taxes	(6,135)	(465,556)	(1,130,782)	(770,390)
Tax expense	223	16,906	64,096	69,805
Loss for the period	$ (6,358)	(482,462)	(1,194,878)	(840,195)
Air Ticketing [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		2,211,074	1,487,465	3,957,989
Service cost
Segment results		2,211,074	1,487,465	3,957,989
Hotels And Packages [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		758,435	372,806	3,707,534
Service cost		(159,284)	(22,276)	(2,922,929)
Segment results		599,151	350,530	784,605
Other Services [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		161,504	47,178	86,121
Service cost
Segment results		161,504	47,178	86,121
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		171,984	173,406	994,081
Service cost
Segment results		171,984	173,406	994,081
Reportable segments [member]
IfrsStatementLineItems [Line Items]
Segment revenue		3,302,997	2,080,855	8,745,725
Service cost		(159,284)	(22,276)	(2,922,929)
Segment results		3,143,713	2,058,579	5,822,796
Other income		158,648	132,045	159,631
Unallocated expenses		(3,352,962)	(2,646,401)	(5,719,113)
Operating loss (before depreciation, amortization, impairment of goodwill and impairment of loan to joint venture)		(50,601)	(455,777)	263,314
Finance cost		(100,453)	(117,252)	(193,287)
Depreciation and amortization		(308,153)	(749,480)	(666,369)
Impairment of goodwill			(264,909)	(221,999)
Finance income		47,816	81,604	58,641
Share of loss of joint venture		41,616	(3,962)	(10,784)
Change in fair value of warrants gain		32,756	378,994	94
Listing and related expenses		(55,818)
Impairment of loan to joint venture		(72,719)
Loss before taxes		(465,556)	(1,130,782)	(770,390)
Tax expense		(16,906)	(64,096)	(69,805)
Loss for the period		₨ (482,462)	₨ (1,194,878)	₨ (840,195)

Summary of reconciliation of in

Summary of reconciliation of information on reportable segments (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Revenue	$ 26,221	₨ 1,989,376	₨ 1,271,268	₨ 7,259,355
Air Ticketing [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		2,211,074	1,487,465	3,957,989
Less: customer inducement and acquisition costs		(1,060,600)	(594,426)	(1,348,471)
Revenue		1,150,474	893,039	2,609,518
Hotels And Packages [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		758,435	372,806	3,707,534
Less: customer inducement and acquisition costs		(237,695)	(199,409)	(105,736)
Revenue		520,740	173,397	3,601,798
Other Services [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		161,504	47,178	86,121
Less: customer inducement and acquisition costs		(15,326)	(15,752)	(32,163)
Revenue		146,178	31,426	53,958
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Segment revenue		171,984	173,406	994,081
Less: customer inducement and acquisition costs
Revenue		171,984	173,406	994,081
Reportable segments [member]
IfrsStatementLineItems [Line Items]
Segment revenue		3,302,997	2,080,855	8,745,725
Less: customer inducement and acquisition costs		(1,313,621)	(809,587)	(1,486,370)
Revenue		₨ 1,989,376	₨ 1,271,268	₨ 7,259,355

Summary of unallocated expenses

Summary of unallocated expenses (Details) - Reportable segments [member] - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unallocated expenses	₨ (3,352,962)	₨ (2,646,401)	₨ (5,719,113)
Less: customer inducement and acquisition costs**	1,313,621	809,587	1,486,370
Unallocated expenses	₨ (2,039,341)	₨ (1,836,814)	₨ (4,232,743)

Summary of non-current assets b

Summary of non-current assets by physical location (Details) - INR (₨) ₨ in Thousands		Mar. 31, 2022	Mar. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets	[1]	₨ 1,003,966	₨ 1,364,222
India [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets	[1]	1,003,868	1,362,703
Other Geographical [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets	[1]	₨ 98	₨ 1,519

[1]Non-current assets presented above represent property, plant and equipment, right-of-use assets and intangible assets and goodwill.

Schedule of interest in subsidi

Schedule of interest in subsidiaries (Details)	12 Months Ended
Schedule of interest in subsidiaries (Details)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.63%	98.63%	98.56%	98.53%
THCL Travel Holding Cyprus Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	100%	100%
Yatra USA Corp [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	100%	100%
Yatra USA, LLC [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	100%	100%
Asia Consolidated DMC Pte. Ltd. [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	100%	100%
Middle East Travel Management Company Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	100%	100%
Yatra Online Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Yatra Corporate Hotel Solutions Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
TSI Yatra Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Yatra Tg Stays Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Yatra Hotel Solutions Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Air Travel Bureau Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Travel Co In Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%
Yatra Online Freight Services Private Limited [Member]
Disclosure of subsidiaries [line items]
Equity interest in subsidiary (as a percent)	98.55%	98.63%

Schedule of Interest in Subsi_2

Schedule of Interest in Subsidiaries (Details) (Parenthetical) - shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of subsidiaries [line items]
Proportion of ownership interests held by non-controlling interests	1.45%	1.37%
Yatra USA Corp [Member]
Disclosure of subsidiaries [line items]
Number of class f shares converted to ordinary shares	15,000	1,083,281
Yatra Online Private Limited [Member]
Disclosure of subsidiaries [line items]
Number of class f shares converted to ordinary shares		1,060,781
Conversion ratio		0.00001
Terrapin3s Founder Stockholders [Member] \| Class F Shares [Member] \| Yatra USA Corp [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interests held by non-controlling interests	20.93%	21.08%

Group information (Details Narr

Group information (Details Narrative)	12 Months Ended
Group information (Details Narrative)	Mar. 31, 2022	Mar. 31, 2021
Adventure and Nature Network Private Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in joint venture	50%	50%

Summary of comparison by class

Summary of comparison by class of carrying amount and fair value of the group's financial instruments (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities		₨ 32,391
Financial liabilities, at fair value		32,391
Financial liabilities at fair value through profit or loss, category [member] \| Ifrs Warrant [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities		32,391
Financial liabilities, at fair value		32,391
Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities	3,362,798	2,650,081
Financial liabilities, at fair value	3,362,798	2,650,081
Financial liabilities at amortised cost, category [member] \| Trade and Other Payables [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities	2,437,317	2,250,363
Financial liabilities, at fair value	2,437,317	2,250,363
Financial liabilities at amortised cost, category [member] \| Borrowings Short Term and Long Term [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities	358,580	131,055
Financial liabilities, at fair value	358,580	131,055
Financial liabilities at amortised cost, category [member] \| Ifrs Other Liabilities [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities	566,901	268,663
Financial liabilities, at fair value	566,901	268,663
Financial assets at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	3,423,644	3,274,071
Financial assets, at fair value	3,423,644	3,274,071
Financial assets at amortised cost, category [member] \| Trade receivables [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	1,934,713	870,452
Financial assets, at fair value	1,934,713	870,452
Financial assets at amortised cost, category [member] \| Ifrs Cash and Cash Equivalents [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets	800,282	1,711,589
Financial assets, at fair value	800,282	1,711,589
Financial assets at amortised cost, category [member] \| Term Deposits [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets	568,264	552,129
Financial assets, at fair value	568,264	552,129
Financial assets at amortised cost, category [member] \| Other Financial Assets [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets	120,385	139,901
Financial assets, at fair value	₨ 120,385	₨ 139,901

Schedule of financial instrumen

Schedule of financial instruments by fair value hierarchy (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		₨ 32,391
Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	3,362,798	2,650,081
Level 1 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		31,955
Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	667,282	399,718
Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		436
At fair value [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	667,282	432,109
Ifrs Warrant [Member] \| Level 1 of fair value hierarchy [member] \| Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		31,955
Ifrs Warrant [Member] \| Level 2 of fair value hierarchy [member] \| Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value
Ifrs Warrant [Member] \| Level 3 of fair value hierarchy [member] \| Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		436
Ifrs Warrant [Member] \| At fair value [member] \| Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value		32,391
Borrowings Short Term and Long Term [Member] \| Level 1 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value
Borrowings Short Term and Long Term [Member] \| Level 2 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	358,580	131,055
Borrowings Short Term and Long Term [Member] \| Level 3 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value
Borrowings Short Term and Long Term [Member] \| At fair value [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	358,580	131,055
Other Liabilitie [Member] \| Level 1 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value
Other Liabilitie [Member] \| Level 2 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	308,702	268,663
Other Liabilitie [Member] \| Level 3 of fair value hierarchy [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value
Other Liabilitie [Member] \| At fair value [member] \| Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	308,702	268,663
Assets For Which Fair Value is Disclosed [Member] \| Level 1 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	688,649	692,030
Assets For Which Fair Value is Disclosed [Member] \| Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| At fair value [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	688,649	692,030
Assets For Which Fair Value is Disclosed [Member] \| Term Deposits [Member] \| Level 1 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| Term Deposits [Member] \| Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	568,264	552,129
Assets For Which Fair Value is Disclosed [Member] \| Term Deposits [Member] \| Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| Term Deposits [Member] \| At fair value [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	568,264	552,129
Assets For Which Fair Value is Disclosed [Member] \| Other Financial Assets [Member] \| Level 1 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| Other Financial Assets [Member] \| Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	120,385	139,901
Assets For Which Fair Value is Disclosed [Member] \| Other Financial Assets [Member] \| Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value
Assets For Which Fair Value is Disclosed [Member] \| Other Financial Assets [Member] \| At fair value [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	₨ 120,385	₨ 139,901

Schedule of valuation technique

Schedule of valuation techniques and significant unobservable inputs (Details) - Financial liabilities at fair value through profit or loss, category [member] - Ifrs Warrant [Member] - Level 3 of fair value hierarchy [member] - Option pricing model [member]	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of fair value measurement of assets [line items]
Expected Term, Significant Unobservable Inputs, Liabilities	7 months 28 days	1 year 1 month 28 days
Risk Free Rate, Significant Unobservable Inputs, Liabilities	1.11%	0.08%

Schedule of reconciliation of f

Schedule of reconciliation of fair value measurements categorized within level 1 and level 3 of the fair value hierarchy (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Disclosure of fair value measurement of assets [line items]
Beginning Balance			₨ 4,584,216
Ending Balance		$ 60,265	4,572,333	₨ 4,584,216
Level 1 and 3 Of Fair Value Hierarchy [Member]
Disclosure of fair value measurement of assets [line items]
Beginning Balance			32,391	1,218,266
Charge to profit or loss			(32,756)	(378,994)
Effects of movements in foreign exchange rates			365	(6,881)
Ending Balance				32,391
Final Payment				(800,000)
Ordinary Warrants [Member] \| Macquarie Corporate Holdings Pty Limited [Member] \| Level 1 and 3 Of Fair Value Hierarchy [Member]
Disclosure of fair value measurement of assets [line items]
Beginning Balance			436	2
Charge to profit or loss			(444)	441
Effects of movements in foreign exchange rates			8	(7)
Ending Balance				436
Quoted Warrants [Member] \| Level 1 and 3 Of Fair Value Hierarchy [Member]
Disclosure of fair value measurement of assets [line items]
Beginning Balance	[1]		31,955	418,264
Charge to profit or loss	[1]		(32,312)	(379,435)
Effects of movements in foreign exchange rates	[1]		357	(6,874)
Ending Balance	[1]			31,955
Liability For Acquisition of Business [Member] \| Level 1 and 3 Of Fair Value Hierarchy [Member]
Disclosure of fair value measurement of assets [line items]
Beginning Balance				800,000
Charge to profit or loss
Effects of movements in foreign exchange rates
Ending Balance
Final Payment				₨ (800,000)

[1]On December 16, 2021, at 5:00 p.m., New York time, outstanding warrants (the “Warrants”) to purchase an aggregate of 17,337,500

Schedule of reconciliation of_2

Schedule of reconciliation of fair value measurements categorized within level 1 and level 3 of the fair value hierarchy (Details) (Parenthetical) shares in Thousands	Dec. 16, 2021 shares
Fair Value Measurement
Number of ordinary shares expired	17,337,500

Fair value measurement (Details

Fair value measurement (Details Narrative)	12 Months Ended
Fair value measurement (Details Narrative)	Mar. 31, 2022 INR (₨)
Fair Value Measurement
Transfers out of Level 3 of fair value hierarchy, liabilities	₨ 0

Schedule of revenue by product

Schedule of revenue by product type and customer type (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Rendering of services	$ 23,954	₨ 1,817,392	₨ 1,097,862	₨ 6,265,274
Air Ticketing Services [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Rendering of services		1,150,474	893,039	2,609,518
Hotels And Packages Services [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Rendering of services		520,740	173,397	3,601,798
Other Services [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Rendering of services		₨ 146,178	₨ 31,426	₨ 53,958

Summary of contract assets (Det

Summary of contract assets (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Contract Assets	₨ 11	₨ 626

Changes in contract assets (Det

Changes in contract assets (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Balance at the beginning of the year	₨ 626
Revenue recognised during the year	11	626
Billed during the year	626
Balance at the end of the year	₨ 11	₨ 626

Summary of contract liabilities

Summary of contract liabilities (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	₨ 779,703	₨ 924,051
Advances From Customer [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	531,526	537,002
Deferred Revenue [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities	₨ 248,177	₨ 387,049

Rendering of services (Details

Rendering of services (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase in Contract Liabilities Due to Advances Received From Customers		₨ 537,002	₨ 774,673
Decrease in Contract Liabilities Due to Recognized in Revenue	₨ 238,110	495,432
Decrease in Contract Liabilities Due to Refunded to Customers	12,914	49,088
Advances From Customer [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase in Contract Liabilities Due to Advances Received From Customers	₨ 531,526	₨ 537,002

Schedule of other revenue (Deta

Schedule of other revenue (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total	$ 2,267	₨ 171,984	₨ 173,406	₨ 994,081
Marketing Revenue [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total		₨ 171,984	₨ 173,406	₨ 994,081

Schedule of other income (Detai

Schedule of other income (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Other Income
Liability no longer required to be paid		₨ 119,708	₨ 87,925	₨ 38,973
Government grant			7,883	86,810
Gain on termination/rent concession of leases		35,847	33,238	27,241
Gain on sale of property, plant and equipment (net)		1,931	2,480	4,842
Miscellaneous income		1,162	519	1,765
Total	$ 2,091	₨ 158,648	₨ 132,045	₨ 159,631

Other income (Details Narrative

Other income (Details Narrative) - INR (₨)	12 Months Ended
Other income (Details Narrative) - INR (₨)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
IfrsStatementLineItems [Line Items]
Gain on termination and rent concession of leases	₨ 35,847,000	₨ 33,238,000	₨ 27,241,000
Covid 19 [Member]
IfrsStatementLineItems [Line Items]
Gain on termination and rent concession of leases	₨ 8,485	₨ 22,036

Schedule of personnel expenses

Schedule of personnel expenses (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Personnel Expenses
Salaries, wages and other short term employee benefits		₨ 741,639	₨ 635,667	₨ 1,608,958
Contributions to defined contribution plans		37,880	30,301	86,678
Expenses related to defined benefit plans (refer to Note 34)		13,878	14,345	25,642
Share based compensation costs		209,557	77,100	5,135
Employee welfare expenses		18,927	21,502	50,860
Total	$ 13,469	₨ 1,021,881	₨ 778,915	₨ 1,777,273

Schedule of other operating exp

Schedule of other operating expenses (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Other Operating Expenses
Commission		₨ 113,947	₨ 31,558	₨ 626,468
Communication		135,004	119,844	169,242
Legal and professional fees		179,353	309,027	471,761
Outsourcing fees		20,304	21,336	190,892
Payment gateway and other charges		256,353	151,556	748,714
Advances provision (refer to Note 21)		5,326	15,106	12,364
Trade and other receivables provision (refer to Note 26)		26,412	178,342	93,000
Security deposit and other assets provision (refer to Note 27)			6,743
Duties and taxes		12,178	16,343	36,486
Rent		2,330	9,418	55,007
Repairs and maintenance		31,813	32,169	78,797
Travelling and conveyance		12,705	3,641	69,930
Insurance		76,371	59,428	50,891
Remeasurement of contingent consideration (refer to Note 43)				(390,009)
Corporate social responsibility (CSR) expense		1,950	2,620	8,202
Miscellaneous expenses		19,267	21,184	37,516
Total	$ 11,774	₨ 893,313	₨ 978,315	₨ 2,259,261

Schedule of depreciation and am

Schedule of depreciation and amortization (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Depreciation and amortisation expense [abstract]
Depreciation		₨ 14,752	₨ 33,893	₨ 85,509
Amortization		230,758	627,651	502,992
Depreciation on right of use assets		62,643	87,936	77,868
Total	$ 4,062	₨ 308,153	₨ 749,480	₨ 666,369

Investment in joint venture (De

Investment in joint venture (Details Narrative)	12 Months Ended
Investment in joint venture (Details Narrative)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Disclosure of joint ventures [line items]
Other cash payments to acquire interests in joint ventures, classified as investing activities				₨ 3,500,000
Adventure and Nature Network Private Limited [Member]
Disclosure of joint ventures [line items]
Proportion of ownership interest in joint venture	50%	50%	50%
Joint venture contingent liabilities		₨ 4,458,000	₨ 4,278,000
Capital commitments of joint venture		0	₨ 0
Joint ventures [member]
Disclosure of joint ventures [line items]
Cumulative loss on carrying value		47,400
Receivable joint ventures		72,719
Reversal Impairment loss		47,400
Reversal of impairment loss recognised in profit or loss		47,400
Impairment loss recognised in other comprehensive income		₨ 5,784

Summarized financial position a

Summarized financial position and profit or loss of ANN (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2019 INR (₨)
IfrsStatementLineItems [Line Items]
Current assets, including cash and cash equivalents INR 664 (March 31, 2021: INR 1,624)		$ 55,161		₨ 4,094,663		₨ 4,185,138
Non-current assets		16,864		1,652,628		1,279,436
Current liabilities		(55,150)		(3,470,112)		(4,184,270)
Non-current liabilities		(5,115)		(1,114,104)		(388,063)
Equity		(11,760)		(1,163,075)	₨ (1,510,974)	(892,241)	₨ (2,379,170)
Finance cost		(1,324)	₨ (100,453)	(117,252)	(193,287)
Loss before taxes		(6,135)	(465,556)	(1,130,782)	(770,390)
Income tax expense		(223)	(16,906)	(64,096)	(69,805)
Loss for the year		(6,358)	(482,462)	(1,194,878)	(840,195)
Group’s share of loss for the year		$ 549	₨ 41,616	(3,962)	(10,784)
Adventure and Nature Network Private Limited [Member]
IfrsStatementLineItems [Line Items]
Current assets, including cash and cash equivalents INR 664 (March 31, 2021: INR 1,624)				4,015		2,212
Non-current assets				7,740
Current liabilities				(86,431)		(96,895)
Non-current liabilities				(8,556)		(117)
Equity				(83,232)		(94,800)
Group’s carrying amount of the investment (50%)				₨ (41,616)		(47,400)
Proportion of ownership interest in joint venture		50%	50%	50%
Transferred to other liabilities (refer to Note 38)				₨ 41,616
True-up of carrying value to group share loss	[1]					47,400
Net carrying amount of investment
Revenue			₨ 4,999	13,649	8,688
Other operating expenses, including depreciation INR 86 (March 31, 2021: INR 1,663 and March 31, 2020: INR 96)			(7,656)	(12,245)	(25,322)
Finance cost			(8,911)	(9,328)	(4,934)
Loss before taxes			(11,568)	(7,924)	(21,568)
Income tax expense
Loss for the year			(11,568)	(7,924)	(21,568)
Group’s share of loss for the year	[2]		₨ (5,784)	₨ (3,962)	₨ (10,784)

[1]The Group has advanced loan amounting to INR 56,200 72,719

Summarized financial position_2

Summarized financial position and profit or loss of ANN (Details) (Parenthetical) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 USD ($)	Mar. 31, 2021 INR (₨)	Mar. 31, 2019 INR (₨)
IfrsStatementLineItems [Line Items]
Cash and cash equivalents			₨ 646,229	$ 10,548	₨ 800,282	$ 22,559	₨ 1,711,589	₨ 1,363,671
Depreciation expense	₨ 14,752	₨ 33,893	85,509
Adventure and Nature Network Private Limited [Member]
IfrsStatementLineItems [Line Items]
Cash and cash equivalents					664		₨ 1,624
Depreciation expense	86	₨ 1,663	₨ 96
Joint ventures [member]
IfrsStatementLineItems [Line Items]
Advanced loan amount	₨ 56,200
Loan outstanding on interest amount					₨ 72,719

Schedule of finance income (Det

Schedule of finance income (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Interest income on :
- Bank deposits recognised at amortised cost			₨ 25,804	₨ 46,236	₨ 22,594
- Others	[1]		10,365	32,529	26,502
Foreign exchange gain (net)			8,346	58	4,322
Unwinding of other financial assets			3,301	2,781	5,223
Total		$ 630	₨ 47,816	₨ 81,604	₨ 58,641

[1]Interest income on others include interest income on loan given to joint venture of INR 4,240 7,206 4,810

Schedule of finance income (D_2

Schedule of finance income (Details) (Parenthetical) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Finance Income
Interest income on loan	₨ 4,240	₨ 7,206	₨ 4,810

Schedule of finance cost (Detai

Schedule of finance cost (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Finance Cost
Bank charges		₨ 5,546	₨ 10,436	₨ 27,154
Foreign exchange loss (net)			11,584
Interest on borrowings recognised at amortised cost		6,946	18,909	106,328
Interest on lease liabilities		43,871	72,033	56,394
Unwinding of other financial liabilities		44,090	4,290	3,411
Total	$ 1,324	₨ 100,453	₨ 117,252	₨ 193,287

Schedule of loss before income

Schedule of loss before income taxes (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Reserve Quantities [Line Items]
Loss before tax	$ (6,135)	₨ (465,556)	₨ (1,130,782)	₨ (770,390)
Country of domicile [member]
Reserve Quantities [Line Items]
Loss before tax		(145,363)	64,737	(316,792)
Foreign countries [member]
Reserve Quantities [Line Items]
Loss before tax		₨ (320,193)	₨ (1,195,519)	₨ (453,598)

Summary of components of income

Summary of components of income tax expense (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Current Period		₨ 14,478	₨ 8,680	₨ 46,924
Current income tax expenses		14,478	8,680	46,924
Origination and reversal of temporary differences		2,428	55,416	22,881
Current year losses for which deferred tax is recognised
Deferred tax (benefit)/ expense		2,428	55,416	22,881
Total income tax expenses as reported in statement of profit or loss	$ 223	₨ 16,906	₨ 64,096	₨ 69,805

Reconciliation of tax expense a

Reconciliation of tax expense and accounting profit multiplied by tax rate (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Loss for the year	$ (6,358)	₨ (482,462)	₨ (1,194,878)	₨ (840,195)
Total income tax expense	$ 223	16,906	64,096	69,805
Loss before income taxes		(465,556)	(1,130,782)	(770,390)
Expected tax expense at statutory income tax rate		(105,537)	(193,762)	(37,172)
Non-deductible expenses		17,024	2,307	(118,005)
Utilization of previously unrecognised tax losses		(13,134)	(1,181)
Current year losses for which no deferred tax asset was recognized		174,746	159,102	167,129
Recognition of previously unrecognised tax losses				17,696
Reversal of deferred tax assets recognised in earlier years			77,636
Change in unrecognised temporary differences		(58,979)	17,297	27,000
Effect of change in tax rate				10,339
Others		₨ 2,786	₨ 2,697	₨ 2,818

Income taxes (Details Narrative

Income taxes (Details Narrative)	12 Months Ended
Income taxes (Details Narrative)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
India [Member] \| Bottom of range [member]
Reserve Quantities [Line Items]
Applicable tax rate	25.17%	25.17%	25.17%
India [Member] \| Top of range [member]
Reserve Quantities [Line Items]
Applicable tax rate	31.20%	31.20%	31.20%
Singapore [Member]
Reserve Quantities [Line Items]
Applicable tax rate	17%	17%	17%

Summary of income and share dat

Summary of income and share data used in the basic and diluted loss per share computations (Details) ₨ / shares in Units, ₨ in Thousands	12 Months Ended
	Mar. 31, 2022 $ / shares	Mar. 31, 2022 INR (₨) ₨ / shares shares	Mar. 31, 2021 INR (₨) ₨ / shares shares	Mar. 31, 2020 INR (₨) ₨ / shares shares
Loss Per Share
Loss attributable to ordinary shareholders-Basic		₨ (477,850)	₨ (1,177,343)	₨ (833,808)
Weighted average number of ordinary shares outstanding used in computing basic/diluted loss per share \| shares		62,352,494	57,771,701	46,477,249
Basic loss per share \| (per share)	$ (0.10)	₨ (7.66)	₨ (20.38)	₨ (17.94)
Add: Loss attributable to non-controlling interest			₨ (17,535)
Loss attributable to ordinary shareholders-Dilutive		₨ (477,850)	₨ (1,194,878)	₨ (833,808)
Weighted average number of ordinary shares outstanding used in computing diluted loss per share \| shares		62,352,494	58,514,103	46,477,249
Diluted loss per share \| (per share)	$ (0.10)	₨ (7.66)	₨ (20.42)	₨ (17.94)

Loss per share (Details Narrati

Loss per share (Details Narrative) - Ordinary shares [member] - shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Employee Stock Options and Restricted Stock Units [Member]
IfrsStatementLineItems [Line Items]
IFRS Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,025,975	709,585	5,258
Equity Instruments [Member]
IfrsStatementLineItems [Line Items]
IFRS Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			742,402

Reconciliation of changes in pr

Reconciliation of changes in property, plant and equipment (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		₨ 24,345
End of the year	$ 290	21,997	₨ 24,345
Leasehold improvements [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		125
End of the year		51	125
Computer equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		5,894
End of the year		5,919	5,894
Fixtures and fittings [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		379
End of the year		243	379
Vehicles [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		13,245
End of the year		13,304	13,245
Office equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		4,702
End of the year		2,480	4,702
Gross carrying amount [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		429,893	455,745
Additions		12,767	292
Disposals/adjustment		(32,665)	(26,234)
Effects of movements in foreign exchange rates		57	90
Disposals/adjustment		32,665	26,234
End of the year		410,052	429,893
Gross carrying amount [member] \| Leasehold improvements [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		201	2,150
Additions			200
Disposals/adjustment			(2,193)
Effects of movements in foreign exchange rates		6	44
Disposals/adjustment			2,193
End of the year		207	201
Gross carrying amount [member] \| Computer equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		338,463	338,731
Additions		5,713
Disposals/adjustment		(17,987)	(283)
Effects of movements in foreign exchange rates		18	15
Disposals/adjustment		17,987	283
End of the year		326,207	338,463
Gross carrying amount [member] \| Fixtures and fittings [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		2,284	7,375
Additions			10
Disposals/adjustment		(120)	(5,114)
Effects of movements in foreign exchange rates		18	13
Disposals/adjustment		120	5,114
End of the year		2,182	2,284
Gross carrying amount [member] \| Vehicles [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		60,160	71,278
Additions		7,013
Disposals/adjustment		(12,736)	(11,118)
Effects of movements in foreign exchange rates
Disposals/adjustment		12,736	11,118
End of the year		54,437	60,160
Gross carrying amount [member] \| Office equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		28,785	36,211
Additions		41	82
Disposals/adjustment		(1,822)	(7,526)
Effects of movements in foreign exchange rates		15	18
Disposals/adjustment		1,822	7,526
End of the year		27,019	28,785
Depreciation [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		405,548	393,182
Disposals/adjustment		(32,299)	(21,611)
Effects of movements in foreign exchange rates		54	84
Disposals/adjustment		32,299	21,611
End of the year		388,055	405,548
Charge for the year		14,752	33,893
Depreciation [Member] \| Leasehold improvements [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		76	2,149
Disposals/adjustment			(2,193)
Effects of movements in foreign exchange rates		4	44
Disposals/adjustment			2,193
End of the year		156	76
Charge for the year		76	76
Depreciation [Member] \| Computer equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		332,569	312,863
Disposals/adjustment		(17,987)	(13)
Effects of movements in foreign exchange rates		18	13
Disposals/adjustment		17,987	13
End of the year		320,288	332,569
Charge for the year		5,688	19,706
Depreciation [Member] \| Fixtures and fittings [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		1,905	4,805
Disposals/adjustment		(120)	(4,138)
Effects of movements in foreign exchange rates		18	12
Disposals/adjustment		120	4,138
End of the year		1,939	1,905
Charge for the year		136	1,226
Depreciation [Member] \| Vehicles [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		46,915	46,079
Disposals/adjustment		(12,370)	(8,394)
Effects of movements in foreign exchange rates
Disposals/adjustment		12,370	8,394
End of the year		41,133	46,915
Charge for the year		6,588	9,230
Depreciation [Member] \| Office equipment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning of the year		24,083	27,286
Disposals/adjustment		(1,822)	(6,873)
Effects of movements in foreign exchange rates		14	15
Disposals/adjustment		1,822	6,873
End of the year		24,539	24,083
Charge for the year		₨ 2,264	₨ 3,655

Property, plant and equipment_2

Property, plant and equipment (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Property, plant and equipment, pledged as security		₨ 276,203
Depreciation expense	14,752	33,893	₨ 85,509
Vehicles held under vehicle loan [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Depreciation expense	4,630	6,406
2016 Stock Option and Incentive Plan [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Property, plant and equipment, pledged as security	13,294	13,097
Vehicles [member]
Disclosure of reconciliation of changes in goodwill [line items]
Proceeds from borrowings, vehicles	5,161		₨ 1,075
Gross carrying amount [member] \| Vehicles held under vehicle loan [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Depreciation expense	27,518	31,963
Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in goodwill [line items]
Property, plant and equipment, pledged as security	₨ 14,224	₨ 18,866

Schedule of reconciliation of c

Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Balance at beginning of year			₨ 890,037
Balance at end of year		$ 9,915	752,260	₨ 890,037
Impairment of goodwill				264,909	₨ 221,999
Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			276,547
Balance at end of year			145,703	276,547
Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			761
Balance at end of year				761
Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			21,371
Balance at end of year			4,274	21,371
Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			44,895
Balance at end of year			35,916	44,895
Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			1,194
Balance at end of year			772	1,194
Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year
Balance at end of year
Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			528,191
Balance at end of year			528,191	528,191
Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			17,078
Balance at end of year			37,404	17,078
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			4,114,321	4,059,148
Additions			164,744	198,297
Disposals			(71,873)	(143,124)
Effects of movements in foreign exchange rates
Balance at end of year			4,207,192	4,114,321	4,059,148
Gross carrying amount [member] \| Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			2,366,930	2,276,915
Additions			72,655	111,707
Disposals			(110)	(21,692)
Effects of movements in foreign exchange rates
Balance at end of year			2,439,475	2,366,930	2,276,915
Gross carrying amount [member] \| Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			59,209	59,209
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			59,209	59,209	59,209
Gross carrying amount [member] \| Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			222,169	222,169
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			222,169	222,169	222,169
Gross carrying amount [member] \| Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			140,336	140,336
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			140,336	140,336	140,336
Gross carrying amount [member] \| Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			22,171	22,171
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			22,171	22,171	22,171
Gross carrying amount [member] \| Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			271,329	271,329
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			271,329	271,329	271,329
Gross carrying amount [member] \| Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			1,015,099	1,015,099
Additions
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			1,015,099	1,015,099	1,015,099
Gross carrying amount [member] \| Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			17,078	51,920
Additions			92,089	86,590
Disposals			(71,763)	(121,432)
Effects of movements in foreign exchange rates
Balance at end of year			37,404	17,078	51,920
Amortisation and Impairment [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			3,224,284	2,356,455
Disposals			(110)	(24,731)
Effects of movements in foreign exchange rates
Balance at end of year			3,454,932	3,224,284	2,356,455
Charge for the year	[1]		230,758	479,641
Impairment of intangible assets	[2]			148,010
Impairment of goodwill				264,909
Amortisation and Impairment [Member] \| Computer software [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			2,090,383	1,742,389
Disposals			(110)	(24,456)
Effects of movements in foreign exchange rates
Balance at end of year			2,293,772	2,090,383	1,742,389
Charge for the year	[1]		203,499	372,450
Impairment of intangible assets	[2]
Impairment of goodwill
Amortisation and Impairment [Member] \| Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			58,448	57,436
Disposals				(275)
Effects of movements in foreign exchange rates
Balance at end of year			59,209	58,448	57,436
Charge for the year	[1]		761	1,287
Impairment of intangible assets	[2]
Impairment of goodwill
Amortisation and Impairment [Member] \| Agent / Supplier Relationships [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			200,798	183,701
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			217,895	200,798	183,701
Charge for the year	[1]		17,097	17,097
Impairment of intangible assets	[2]
Impairment of goodwill
Amortisation and Impairment [Member] \| Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			95,441	25,592
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			104,420	95,441	25,592
Charge for the year	[1]		8,979	69,849
Impairment of intangible assets	[2]
Impairment of goodwill
Amortisation and Impairment [Member] \| Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			20,977	15,956
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			21,399	20,977	15,956
Charge for the year	[1]		422	5,021
Impairment of intangible assets	[2]
Impairment of goodwill
Amortisation and Impairment [Member] \| Brand names [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			271,329	109,382
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			271,329	271,329	109,382
Charge for the year	[1]			13,937
Impairment of intangible assets	[2]			148,010
Impairment of goodwill
Amortisation and Impairment [Member] \| Goodwill [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year			486,908	221,999
Disposals
Effects of movements in foreign exchange rates
Balance at end of year			486,908	486,908	221,999
Charge for the year	[1]
Impairment of intangible assets	[2]
Impairment of goodwill				264,909
Amortisation and Impairment [Member] \| Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Balance at beginning of year
Disposals
Effects of movements in foreign exchange rates
Balance at end of year
Charge for the year	[1]
Impairment of intangible assets	[2]
Impairment of goodwill

[1]During the year ended March 31, 2021, the Company has re-assessed the useful life of the acquired intangible assets i.e., Customer relationship which resulted in increase in charge for the year by INR 59,457 148,010

Schedule of reconciliation of_3

Schedule of reconciliation of changes in intangible assets and goodwill, including gross, amortization, and net amounts (Details) (Parenthetical) ₨ in Thousands	12 Months Ended
	Mar. 31, 2021 INR (₨)
Intangible Assets And Goodwill
Increase (decrease) in intangible assets and goodwill	₨ 59,457
Impairment loss	₨ 148,010

Schedule of carrying amount of

Schedule of carrying amount of goodwill (Details) - INR (₨) ₨ in Thousands		Mar. 31, 2022	Mar. 31, 2021
TSI Yatra Private Limited [Member]
IfrsStatementLineItems [Line Items]
Goodwill		₨ 103,670	₨ 103,670
Yatra T G Stays Private Limited And Yatra Hotel Solutions Private Limited [Member]
IfrsStatementLineItems [Line Items]
Goodwill	[1]	219,163	219,163
Yatra for Business Private Limited [Member]
IfrsStatementLineItems [Line Items]
Goodwill	[2]	205,358	205,358
Cash-generating units [Member]
IfrsStatementLineItems [Line Items]
Goodwill		₨ 528,191	₨ 528,191

[1]The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a five[2]The recoverable amount of the CGU as at March 31, 2022, has been determined based on a value in use calculation using cash flow projections from financial budgets approved by senior management covering a

Schedule of carrying amount o_2

Schedule of carrying amount of goodwill (Details) (Parenthetical) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Growth rate used to extrapolate cash flow projections	5%	5%	5%
Impairment loss recognised in profit or loss, goodwill			₨ 264,909	₨ 221,999
Yatra T G Stays Private Limited And Yatra Hotel Solutions Private Limited [Member]
IfrsStatementLineItems [Line Items]
Discount rate applied to cash flow projections	20.12%	20.12%
Growth rate used to extrapolate cash flow projections	5%	5%
Impairment loss recognised in profit or loss, goodwill			108,834
Yatra for Business Private Limited [Member]
IfrsStatementLineItems [Line Items]
Discount rate applied to cash flow projections	18.77%	18.77%
Growth rate used to extrapolate cash flow projections	5%	5%
Impairment loss recognised in profit or loss, goodwill			₨ 102,162

Summary of key assumptions used

Summary of key assumptions used in calculations of value in use for CGUs (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Growth rate used to extrapolate cash flow projections	5%	5%
Bottom of range [member]
IfrsStatementLineItems [Line Items]
EBITDA margin over next 5 years	7.50%	(21.90%)
Top of range [member]
IfrsStatementLineItems [Line Items]
EBITDA margin over next 5 years	25%	27.50%
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Discount rate applied to cash flow projections	18.77%	17.41%
Top of range [member]
IfrsStatementLineItems [Line Items]
Discount rate applied to cash flow projections	20.10%	19.40%

Summary of key assumptions us_2

Summary of key assumptions used in calculations of value in use for CGUs (Details) (Parenthetical)	12 Months Ended
	Mar. 31, 2022
Intangible Assets And Goodwill
Margin term	5 years

Intangible assets and goodwil_2

Intangible assets and goodwill (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Computer Software Websites and Intellectual Property Rights [Member]
IfrsStatementLineItems [Line Items]
Intangible assets pledged as security for liabilities		₨ 276,203

Schedule of current and non-cur

Schedule of current and non-current prepayments and other assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Current
Advance to vendors (net of allowance)		₨ 451,217	₨ 439,986
Advance to joint venture (refer to note 42)			53,700
Balance with statutory authorities		39,906	50,931
Prepaid expenses		112,899	70,347
Due from employees		3,709	1,429
Total	$ 8,010	607,731	616,393
Non-current
Prepaid expenses		922	4,080
Defined benefit plan asset (refer to Note 34)			126
Total	$ 12	₨ 922	₨ 4,206

Schedule of changes in allowanc

Schedule of changes in allowance for doubtful advances (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
IfrsPrepaidExpenseAndOtherAssetsLineItems [Line Items]
Balance at the beginning of the year		₨ 687,511	₨ 554,726
Provisions accrued during the year	[1]	26,412	178,342
Provision moved to provision on trade receivables (refer note 26)			5,602
Balance at the end of the year		294,325	687,511
Allowance For Doubtful Advances [Member]
IfrsPrepaidExpenseAndOtherAssetsLineItems [Line Items]
Balance at the beginning of the year		19,941	24,534
Provisions accrued during the year	[1]	5,326	15,106
Amount written off during the year		(2,300)	(14,097)
Provision moved to provision on trade receivables (refer note 26)			(5,602)
Balance at the end of the year		₨ 22,967	₨ 19,941

[1]includes amount of INR 3,837

Schedule of other financial ass

Schedule of other financial assets, Non-current (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Total	$ 637	₨ 48,320	₨ 23,838
Security deposits [Member]
IfrsStatementLineItems [Line Items]
Total		₨ 48,320	₨ 23,838

Other financial assets, Non-c_3

Other financial assets, Non-current (Details Narrative)	12 Months Ended
Other financial assets, Non-current (Details Narrative)	Mar. 31, 2022
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Security Deposits, Non-Current, Remaining Contractual Term	1 year
Top of range [member]
IfrsStatementLineItems [Line Items]
Security Deposits, Non-Current, Remaining Contractual Term	7 years

Schedule of term deposits (Deta

Schedule of term deposits (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Term Deposits
Fixed deposits with banks		₨ 568,264	₨ 552,129
Total		568,264	552,129
Non-current			21,346
Current	$ 7,490	₨ 568,264	₨ 530,783

Term deposits (Details Narrativ

Term deposits (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
Term deposits (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Financial assets pledged as collateral for liabilities or contingent liabilities	₨ 486,134	₨ 517,470
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Term deposits, maturity	1 month
Top of range [member]
IfrsStatementLineItems [Line Items]
Term deposits, maturity	2 years

Schedule of other non financial

Schedule of other non financial assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Other Nonfinancial Assets
Restricted asset		₨ 216,231	₨ 223,618
Total		216,231	223,618
Non-current	$ 2,850	₨ 216,231	₨ 223,618

Other non=financial assets (Det

Other non=financial assets (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Other Nonfinancial Assets
Mandatory reserve deposits with tax authorities	₨ 189,267	₨ 189,267
Income tax examination, refund adjustment claim with taxing authority, non-current	1,081	8,468
Income tax examination, liability adjustment from settlement with taxing authority	25,000	25,000
Tax paid under protest to goods and service tax department	₨ 883	₨ 883

Schedule of unrecognized deferr

Schedule of unrecognized deferred tax assets (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
DisclosureOfDeferredTaxesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 3,429,555	₨ 3,689,138
Temporary differences [member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Unrecognized deferred tax assets	364,322	377,756
Unabsorbed depreciation [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Unrecognized deferred tax assets	₨ 3,065,233	₨ 3,311,382

Schedule of recognized deferred

Schedule of recognized deferred tax assets (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		₨ 8,953	₨ 14,281
OCI gratuity		1,043	1,117
Total deferred tax asset	$ 132	9,996	15,398
Total deferred tax liability	$ (152)	(11,513)	(14,413)
Net deferred tax asset		(1,517)	985
Property plant and equipment intangible assets and ROU assets [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		3,596	5,635
Total deferred tax liability		(11,513)	(14,413)
Net deferred tax asset		(7,917)	(8,778)
Trade and Other Receivables [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		2,281	4,656
Net deferred tax asset		2,281	4,656
Employee Benefits [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		3,009	2,531
Net deferred tax asset		3,009	2,531
Provision For Expenses [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		25	1,459
Net deferred tax asset		25	1,459
Loss Available for Offsetting Against Future Taxable Income [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax asset		42
Net deferred tax asset		₨ 42

Schedule of changes in deferred

Schedule of changes in deferred tax assets (Details) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022 INR (₨)
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	₨ 985
Recognised in profit or loss	(2,428)
Recognised in other comprehensive income	(74)
Deferred tax assets, Ending balance	(1,517)
Property plant and equipment intangible assets and ROU assets [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	(8,778)
Recognised in profit or loss	861
Recognised in other comprehensive income
Deferred tax assets, Ending balance	(7,917)
Trade and Other Receivables [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	4,656
Recognised in profit or loss	(2,375)
Recognised in other comprehensive income
Deferred tax assets, Ending balance	2,281
Employee Benefits [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	2,531
Recognised in profit or loss	478
Recognised in other comprehensive income
Deferred tax assets, Ending balance	3,009
Provision For Expenses [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	1,459
Recognised in profit or loss	(1,434)
Recognised in other comprehensive income
Deferred tax assets, Ending balance	25
OCI Gratuity [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance	1,117
Recognised in profit or loss	0
Recognised in other comprehensive income	(74)
Deferred tax assets, Ending balance	1,043
Loss Available for Offsetting Against Future Taxable Income [Member]
DisclosureOfDeferredTaxesLineItems [Line Items]
Deferred tax assets, Beginning balance
Recognised in profit or loss	42
Recognised in other comprehensive income
Deferred tax assets, Ending balance	₨ 42

Deferred Tax (Details Narrative

Deferred Tax (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Tax losses	₨ 3,429,555	₨ 3,689,138
Temporary differences [member]
IfrsStatementLineItems [Line Items]
Tax losses	364,322	377,756
Unabsorbed depreciation [Member]
IfrsStatementLineItems [Line Items]
Tax losses	3,065,233	3,311,382
Subsidiaries [Member] \| Temporary differences [member]
IfrsStatementLineItems [Line Items]
Tax losses	1,218,983	1,355,564
Subsidiaries [Member] \| Unused tax losses [member]
IfrsStatementLineItems [Line Items]
Tax losses	7,836,815	8,851,184
Subsidiaries [Member] \| Unabsorbed depreciation [Member]
IfrsStatementLineItems [Line Items]
Tax losses	₨ 2,344,538	₨ 2,160,477

Schedule of trade and other rec

Schedule of trade and other receivables (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Trade and other current receivables [abstract]
Trade receivables (net of allowance)		₨ 1,897,590	₨ 772,769
Receivables from joint venture			15,418
Receivable from other related parties			3,317
Refund and other receivable (net of allowance)		37,112	78,322
Total		1,934,702	869,826
Contract Assets		11	626
Total	$ 25,500	₨ 1,934,713	₨ 870,452

Schedule of changes in allowa_2

Schedule of changes in allowance for expected credit loss (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Trade and other current receivables [abstract]
Balance at the beginning of the year		₨ 687,511	₨ 554,726
Provisions accrued during the year	[1]	26,412	178,342
Amount written off during the year		(421,693)	(54,486)
Provision moved from allowance for doubtful advances			5,602
Effect of movement in exchange rate		2,095	3,327
Balance at the end of the year		₨ 294,325	₨ 687,511

[1]includes amount of INR 3,837

Schedule of changes in allowa_3

Schedule of changes in allowance for expected credit loss (Details) (Parenthetical) ₨ in Thousands	Mar. 31, 2022 INR (₨)
Trade and other current receivables [abstract]
Trade receivables	₨ 3,837

Schedule of other financial a_2

Schedule of other financial assets, current (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Other financial assets, current	$ 901	₨ 68,356	₨ 114,634
Interest accrued on term deposits [Member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		962	1,691
Security deposits [Member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		12,800	14,897
Loans To Joint Ventures [Member]
IfrsStatementLineItems [Line Items]
Other financial assets, current
Other financial assets including government grant [Member]
IfrsStatementLineItems [Line Items]
Other financial assets, current		₨ 54,594	₨ 98,046

Schedule of movement in allowan

Schedule of movement in allowance for doubtful security deposits (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Financial Assets Current
Balance at the beginning of the year	₨ 5,414
[custom:ProvisionsAccruedForDoubtfulSecurityDeposits]	72,719	6,743
Amount written off during the year		(1,329)
Balance at the end of the year	₨ 78,133	₨ 5,414

Schedule of movement in governm

Schedule of movement in government grant (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Financial Assets Current
At 1 April	₨ 98,046	₨ 218,843
Recorded/ (true up) in statement of profit or loss	(14,631)	7,883
Received during the year	(28,821)	(128,735)
Effect of movement in exchange rate		55
At 31 March	₨ 54,594	₨ 98,046

Other financial assets, curre_3

Other financial assets, current (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Interest reinvested in term deposits	₨ 5,547	₨ 13,452
Provision of impairment loans	₨ 72,719
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Security deposits ranges	6 months
Top of range [member]
IfrsStatementLineItems [Line Items]
Security deposits ranges	7 years

Schedule of cash and cash equiv

Schedule of cash and cash equivalents (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Components of cash and cash equivalents:
Cash on hand	$ 3	₨ 255	₨ 472	₨ 1,742
Credit card collection in hand	2,212	167,837	76,193	23,864
Balances with bank		632,190	1,634,924
Total	$ 10,548	₨ 800,282	₨ 1,711,589	₨ 1,365,370

Cash and cash equivalents (Deta

Cash and cash equivalents (Details Narrative) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Components of cash and cash equivalents:
Undrawn borrowing facilities	₨ 99,051	₨ 5,226

Schedule of authorized shares (

Schedule of authorized shares (Details) - shares	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Number of shares authorized	523,159,375	523,159,375
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	500,000,000	500,000,000
Ordinary Shares Class A [Member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	10,000,000,000	10,000,000,000
Ordinary Shares Class F [Member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	3,159,375	3,159,375
Preference shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	10,000,000	10,000,000

Schedule of authorized shares_2

Schedule of authorized shares (Details) (Parenthetical) - Mar. 31, 2022	$ / shares	₨ / shares
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Par value per share \| (per share)	$ 0.0001	₨ 0.006
Ordinary Shares Class A [Member]
IfrsStatementLineItems [Line Items]
Par value per share \| (per share)	0.0001	0.006
Ordinary Shares Class F [Member]
IfrsStatementLineItems [Line Items]
Par value per share \| (per share)	0.0001	0.006
Preference shares [member]
IfrsStatementLineItems [Line Items]
Par value per share \| (per share)	$ 0.0001	₨ 0.006

Schedule of changes in share ca

Schedule of changes in share capital and share premium (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($) shares	Mar. 31, 2022 INR (₨) shares	Mar. 31, 2021 INR (₨) shares
Number of Shares, Outstanding, Beginning balance \| shares		62,126,623	62,126,623	45,641,629
Share Capital, Outstanding, Beginning balance			₨ 838	₨ 714
Share Premium, Outstanding, Beginning balance			₨ 20,240,055	₨ 18,889,154
Number of Shares, Exercise of option (Restricted stock units and share-based payments) \| shares		459,213	459,213	2,109,994
Share Capital, Exercise of option (Restricted stock units and share-based payments)			₨ 4	₨ 15
Share Premium, Exercise of option (Restricted stock units and share-based payments)			₨ 46,419	₨ 578,803
Number of Shares, Issue of ordinary shares in follow-on public offering, net of issuance costs \| shares	[1]			14,375,000
Share Capital, Issue of ordinary shares in follow-on public offering, net of issuance costs	[1]			₨ 109
Share Premium, Issue of ordinary shares in follow-on public offering, net of issuance costs	[1]			₨ 772,098
Number of Shares, Outstanding, Ending balance \| shares		62,585,836	62,585,836	62,126,623
Share Capital, Outstanding, Ending balance			₨ 842	₨ 838
Share Premium, Outstanding, Ending balance		$ 267,385	₨ 20,286,474	₨ 20,240,055

[1]On June 17, 2020, the Parent Company completed a follow-on public offering in which the Parent Company offered and sold an aggregate of

Schedule of changes in share _2

Schedule of changes in share capital and share premium (Details) (Parenthetical) $ / shares in Units, ₨ in Thousands, shares in Thousands, $ in Thousands			12 Months Ended
	Jun. 17, 2020 USD ($) $ / shares shares	Jun. 17, 2020 INR (₨)	Mar. 31, 2022 USD ($) ₨ / shares	Mar. 31, 2022 INR (₨) ₨ / shares	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)	Jun. 17, 2020 ₨ / shares shares
IfrsStatementLineItems [Line Items]
Number of shares issued	14,375,000						14,375,000
[custom:PublicOfferingPrice-0] \| (per share)	$ 0.80						₨ 60.52
Aggregate price of public offering	$ 11,388	₨ 861,464
Proceeds from issue of ordinary shares	10,208	772,207			₨ 772,207
Share issue related cost \| ₨					₨ 23,979
Underwriters Commission Expense	$ 750	56,738
Closing foreign exchange rate \| ₨ / shares			75.87	75.87			75.65
Underwriters [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	1,875,000						1,875,000
[custom:PublicOfferingPrice-0] \| (per share)	$ 0.74						₨ 55.98
Share issue related cost	$ 1,180	₨ 89,257

Schedule of changes in treasury

Schedule of changes in treasury shares (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($) shares	Mar. 31, 2022 INR (₨) shares	Mar. 31, 2021 INR (₨) shares
IfrsStatementLineItems [Line Items]
Number of Shares, Outstanding, Beginning balance	62,126,623	62,126,623	45,641,629
Amount, Balance at beginning of the year \| ₨		₨ (1,163,075)	₨ (1,510,974)
Number of Shares, Outstanding, Ending balance	62,585,836	62,585,836	62,126,623
Amount, Balance at end of the year	$ (11,760)	₨ (892,241)	₨ (1,163,075)
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Number of Shares, Outstanding, Beginning balance	999	999	999
Amount, Balance at beginning of the year \| ₨		₨ 11,219	₨ 11,219
Numbers of Shares, Exercise of options
Amount, Exercise of options \| ₨
Number of Shares, Outstanding, Ending balance	999	999	999
Amount, Balance at end of the year \| ₨		₨ 11,219	₨ 11,219

Equity share capital and shar_3

Equity share capital and share premium (Details Narrative)	12 Months Ended
Equity share capital and share premium (Details Narrative)	Mar. 31, 2022 $ / shares shares	Mar. 31, 2022 ₨ / shares shares	Mar. 31, 2021 shares	Mar. 31, 2020 shares
Share based compensation equity instruments [Member]
IfrsStatementLineItems [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares	1,844	1,844	1,844	1,844
Exercise price, equity instruments \| (per share)	$ 1	₨ 75.87
Ordinary shares [member] \| Capital 18 Fin Cap Private Limited [Member] \| Warrants [Member]
IfrsStatementLineItems [Line Items]
IFRS Class of Warrant or Right, Outstanding	569,768	569,768	569,768
Ordinary shares [member] \| Pandara Trust Scheme One [Member] \| Warrants [Member]
IfrsStatementLineItems [Line Items]
IFRS Class of Warrant or Right, Outstanding	172,634	172,634	172,634

Schedule of changes in other ca

Schedule of changes in other capital reserves (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Balance		₨ 1,163,075	₨ 1,510,974
Balance	$ 11,760	892,241	1,163,075
Capital reserve [member]
IfrsStatementLineItems [Line Items]
Balance		122,109	689,295
Share-based payments expense during the year		209,557	79,721
Exercised during the year		(46,423)	(578,818)
Forfeited during the year		440	2,622
Forfeited during the year		(440)	(2,622)
Expired during the year		21,272	65,468
Expired during the year		(21,272)	(65,468)
Balance		263,531	122,109
Capital reserve [member] \| Reserve of share-based payments [member]
IfrsStatementLineItems [Line Items]
Balance		98,510	665,696
Share-based payments expense during the year		209,557	79,721
Exercised during the year		(46,423)	(578,818)
Forfeited during the year		(440)	(2,622)
Forfeited during the year		440	2,622
Expired during the year		(21,272)	(65,468)
Expired during the year		21,272	65,468
Balance		239,932	98,510
Capital reserve [member] \| Reserve of gains and losses from investments in equity instruments [member]
IfrsStatementLineItems [Line Items]
Balance		341	341
Share-based payments expense during the year
Exercised during the year
Forfeited during the year
Forfeited during the year
Expired during the year
Expired during the year
Balance		341	341
Capital reserve [member] \| Warrants [Member]
IfrsStatementLineItems [Line Items]
Balance		23,258	23,258
Share-based payments expense during the year
Exercised during the year
Forfeited during the year
Forfeited during the year
Expired during the year
Expired during the year
Balance		₨ 23,258	₨ 23,258

Summary of changes in share opt

Summary of changes in share options outstanding (Details)	12 Months Ended
Summary of changes in share options outstanding (Details)	Mar. 31, 2022 shares ₨ / shares	Mar. 31, 2021 shares ₨ / shares
Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
Number of options outstanding at the beginning of the year \| shares	219,986	458,912
Number of options outstanding at the beginning of the year \| ₨ / shares	₨ 318.33	₨ 328.12
Granted during the year \| shares
Granted during the year \| ₨ / shares
Forfeited during the year \| shares		238,926
Forfeited during the year \| ₨ / shares		₨ 317.79
Expired during the year \| shares	15,762
Expired during the year \| ₨ / shares	₨ 351.37
Exercised during the year \| shares
Exercised during the year \| ₨ / shares
Number of options outstanding at the end of the year \| shares	204,224	219,986
Number of options outstanding at the end of the year \| ₨ / shares	₨ 329.23	₨ 318.33
Vested/exercisable \| shares	204,224	219,986
Vested/exercisable \| ₨ / shares	₨ 329.23	₨ 318.33
2016 Stock Option and Incentive Plan [Member]
IfrsStatementLineItems [Line Items]
Number of options outstanding at the beginning of the year \| shares	681,227	235,247
Number of options outstanding at the beginning of the year \| ₨ / shares	₨ 293.23	₨ 640.98
Granted during the year \| shares		466,100
Granted during the year \| ₨ / shares		₨ 146.28
Forfeited during the year \| shares	115,257	6,420
Forfeited during the year \| ₨ / shares	₨ 154.20	₨ 731.40
Expired during the year \| shares	158,647	13,700
Expired during the year \| ₨ / shares	₨ 560.80	₨ 731.40
Number of options outstanding at the end of the year \| shares	407,323	681,227
Number of options outstanding at the end of the year \| ₨ / shares	₨ 246.66	₨ 293.23
Vested/exercisable \| shares	191,988	231,250
Vested/exercisable \| ₨ / shares	₨ 352.82	₨ 547.43

Summary of Inputs for Model Use

Summary of Inputs for Model Used (Details) - $ / shares	12 Months Ended
Summary of Inputs for Model Used (Details) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Weighted average Fair value of ordinary share at the measurement date		$ 1.96
Risk- free interest rate		0.44%
Expected volatility (%)		74.58%
Expected life		5.06
Dividend Yield		0%
Model used		Black-Scholes Valuation
Performance Stock Unit Plan [Member]
IfrsStatementLineItems [Line Items]
Weighted average Fair value of ordinary share at the measurement date	$ 2.12	$ 0.77
Risk- free interest rate	0.61%	4.83%
Expected volatility (%)	56.27%	54.92%
Expected life	4 years	4 years
Dividend Yield	0%	0%
Model used	Monte Carlo Simulation	Monte Carlo Simulation
Restricted Stock Unit Plan [Member]
IfrsStatementLineItems [Line Items]
Weighted average Fair value of ordinary share at the measurement date	$ 2.12
Risk- free interest rate	0.61%
Expected volatility (%)	56.27%	54.92%
Expected life	4 years
Dividend Yield	0%	0%
Model used	Black-Scholes Valuation	Black-Scholes Valuation
Restricted Stock Unit Plan [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Weighted average Fair value of ordinary share at the measurement date		$ 0.77
Risk- free interest rate		3.63%
Expected life		1
Restricted Stock Unit Plan [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Weighted average Fair value of ordinary share at the measurement date		$ 1.15
Risk- free interest rate		4.83%
Expected life		4 years

Summary of changes in RSUs outs

Summary of changes in RSUs outstanding (Details) - Restricted Stock Unit Plan [Member] - shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Number of RSU's outstanding at the beginning of the year	1,222,271	271,780
Granted during the year	2,093,188	2,417,338
Forfeited during the year
Expired during the year	93,737
Vested during the year	459,213,000	1,466,847,000
Number of RSU's outstanding at the end of the year	2,762,509	1,222,271
Vested/exercisable and not exercised

Other capital reserve (Details

Other capital reserve (Details Narrative)	12 Months Ended
Other capital reserve (Details Narrative)	Mar. 31, 2022 INR (₨) shares	Mar. 31, 2021 INR (₨) shares ₨ / shares	Mar. 31, 2020 INR (₨) shares ₨ / shares	Mar. 31, 2022 $ / shares	Mar. 31, 2022 INR (₨) shares ₨ / shares	Dec. 13, 2016 shares
Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement		219,986	458,912		204,224
Weighted average remaining contractual life for the share options	2 years 3 months 29 days	3 years 3 months 14 days
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 318.33	₨ 328.12		₨ 329.23
Number of share options granted in share-based payment arrangement
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					204,777
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 317.38			₨ 329.23
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 396.73			411.54
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member] \| Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
Percentage Of Shares To Vest Upon Certain Criteria	50%
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member] \| 2015 Milestones [Member]
IfrsStatementLineItems [Line Items]
Percentage Of Shares To Vest Upon Certain Criteria	25%
Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member] \| 2016 Milestones [Member]
IfrsStatementLineItems [Line Items]
Percentage Of Shares To Vest Upon Certain Criteria	25%
Stock Option and Incentive Plan 2016 [Member]
IfrsStatementLineItems [Line Items]
Weighted average remaining contractual life for the share options	6 years 2 months 4 days	5 years 11 months 23 days
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member]
IfrsStatementLineItems [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares						7,754,936
Share based compensation cost \| ₨	₨ 11,192,000	₨ 10,987,000	₨ 2,309,000
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 146.28			151.74
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 731.40			₨ 758.70
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Vesting Schedule One [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					197,749
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Vesting Schedule Two [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					140,000
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Vesting Schedule Three [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					21,769
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Vesting Schedule four [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					7,500
Stock Option and Incentive Plan 2016 [Member] \| Employee Stock Option [Member] \| Vesting Schedule Five [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement					466,100
2016 Stock Option and Incentive Plan [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement		681,227	235,247		407,323
Weighted average exercise price of share options outstanding in share-based payment arrangement \| ₨ / shares		₨ 293.23	₨ 640.98		₨ 246.66
Number of share options granted in share-based payment arrangement		466,100
2016 Stock Option and Incentive Plan [Member] \| Employee Stock Option [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement		681,227			407,323
Number of share options granted in share-based payment arrangement		466,100
Restricted Stock Unit And Performance Stock Units 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	2,093,188	2,417,338
Number of other equity instruments outstanding in share-based payment arrangement		1,222,271			2,762,509
Restricted Stock Unit 2016 Plan [Member]
IfrsStatementLineItems [Line Items]
Share based compensation cost \| ₨	₨ 198,366,000	₨ 66,113,000	₨ 2,826,000
Weighted average remaining contractual life for stock options	2 years 2 months 26 days	2 years 5 months 12 days
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Three [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	7,277
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule four [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	20,000
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Five [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	479,336
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Six [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	5,000
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Seven [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	687,857
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Nine [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	1,609,934
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Nine [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Shares price \| $ / shares				$ 10
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Nine [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Shares price \| $ / shares				1.80
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Ten [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	692,000
Share based payments \| ₨					₨ 29,793
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Eleven [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	1,280,154
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Eleven [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Shares price \| $ / shares				4
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Eleven [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Shares price \| $ / shares				2.50
Restricted Stock Unit 2016 Plan [Member] \| Ifrs Restricted Stock Units Rsus [Member] \| Vesting Schedule Twelve [Member]
IfrsStatementLineItems [Line Items]
Number of other equity instruments granted in share-based payment arrangement	121,034
Share based payments \| ₨					₨ 119,547
Share based compensation equity instruments [Member]
IfrsStatementLineItems [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares		1,844	1,844		1,844
Shares for the issuance at exercise price \| (per share)				$ 1	₨ 75.87
Ordinary shares [member] \| Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares		1,316,765			1,316,765
Ordinary shares [member] \| Share Plan 2006 And India Share Plan 2006 [Member] \| Employee Stock Option [Member]
IfrsStatementLineItems [Line Items]
Number of share options outstanding in share-based payment arrangement		219,986

Schedule of changes in accumula

Schedule of changes in accumulated other comprehensive loss (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Actuarial (loss)/ gain on defined benefit plan:
Actuarial (loss)/ gain on obligation	[1]		₨ (321)	₨ 2,009	₨ 25,396
Income tax expense			74	215	(881)
Total		$ (2)	(247)	2,224	24,515
Foreign currency translation:
Foreign currency translation differences			(5,640)	(4,552)	(28,658)
Balance at the end of period			₨ (5,640)	₨ (4,552)	₨ (28,658)

[1]Refer to Note 31 for the movement during the year.

Schedule of borrowings by type

Schedule of borrowings by type and classification (Details) ₨ in Thousands, $ in Thousands		12 Months Ended
		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
IfrsStatementLineItems [Line Items]
Current Total		$ 4,671	₨ 354,376	₨ 127,878
Non-Current Total		$ 55	4,204	3,177
Borrowings, carrying amount			358,580	131,055
Vehicle Loan [Member]
IfrsStatementLineItems [Line Items]
Current Total			2,977	3,754
Non-Current Total			4,204	3,177
Borrowings, carrying amount			₨ 7,181	6,931
Vehicle Loan [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Borrowings Interest Rate		7.25%	7.25%
Borrowings Maturity		2021
Vehicle Loan [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Borrowings Interest Rate		9.50%	9.50%
Borrowings Maturity		2027
Factoring [Member]
IfrsStatementLineItems [Line Items]
Current Total			₨ 351,399	124,124
Borrowings Maturity		On demand
Borrowings, carrying amount			₨ 351,399	₨ 124,124
Borrowings Interest Rate Basis	[1]	Floating rate

[1]3M MCLR + 1% spread

Borrowings (Details Narrative)

Borrowings (Details Narrative) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Proceeds from current borrowings	$ 7,290	₨ 553,128	₨ 189,052	₨ 917,166
Bank Overdrafts [Member] \| ICICI Bank [Member]
IfrsStatementLineItems [Line Items]
Notional amount		450	450
Factoring [Member] \| ICICI Bank [Member]
IfrsStatementLineItems [Line Items]
Notional amount		₨ 450,000	600,000
Factoring [Member] \| International Air Transport Association [Member]
IfrsStatementLineItems [Line Items]
Proceeds from current borrowings			₨ 72,600

Schedule of trade and other pay

Schedule of trade and other payables (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Trade And Other Payables
Trade payables		₨ 1,306,204	₨ 912,929
Accrued expenses		295,067	240,809
Related parties (refer to Note 42)			7,959
Refund and other payables		836,046	1,088,666
Total		2,437,317	2,250,363
Current	$ 31,563	2,394,712	2,215,425
Non-current	$ 562	₨ 42,605	₨ 34,938

Schedule of employee benefits l

Schedule of employee benefits liability (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Defined benefit obligation	₨ 69,729	₨ 70,513
Liability for compensated absences	33,224	36,384
Total liability	102,953	106,897
Defined benefit plan asset (refer to note 21)		126
Total asset		126
Net Unfunded liability	₨ 69,729	₨ 70,387

Summary of changes in present v

Summary of changes in present value of obligation and fair value of plan assets (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Present value of obligation at beginning of year		₨ 82,330	₨ 99,877
Interest cost		3,889	4,876
Current service cost		10,639	10,806
Past service cost
Actuarial loss on obligation -economic assumptions			646
Actuarial loss on obligation -demographic assumptions		(719)
Actuarial loss on obligation -experience assumptions		1,103	(2,955)
Benefits paid		(17,648)	(30,920)
Present value of obligation at closing of year		79,594	82,330
Plan assets [member]
IfrsStatementLineItems [Line Items]
Present value of obligation at beginning of year	[1]	11,943	23,055
Benefits paid	[1]	(2,791)	(12,186)
Present value of obligation at closing of year	[1]	9,865	11,943
Employer contributions	[1]		37
Earning on assets	[1]	651	1,337
Actuarial loss on plan assets	[1]	₨ 62	₨ (300)

[1]plan assets represents investment made by the Company in LIC funds

Schedule of unfunded liability

Schedule of unfunded liability (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Current	₨ 35,621	₨ 18,376
Non-current	34,108	52,137
Unfunded liability recognized in statement of financial position	69,729	70,513
Prepayment and other assets - Non-Current		₨ 126

Schedule of components of cost

Schedule of components of cost recognized in profit or loss (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Current service cost	₨ 10,639	₨ 10,806	₨ 19,887
Net interest cost	3,239	3,539	5,755
Components of cost recognized in profit or loss	₨ 13,878	₨ 14,345	₨ 25,642

Summary of amounts for actuaria

Summary of amounts for actuarial loss on obligation recognized in other comprehensive income (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Actuarial loss/ (gain) on obligation	[1]	₨ 321	₨ (2,009)	₨ (25,396)

[1]Refer to Note 31 for the movement during the year.

Schedule of actuarial assumptio

Schedule of actuarial assumptions used for estimating defined benefit obligations (Details)		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Actuarial assumption of discount rates		5.45%	5.45%
Actuarial assumption of expected rates of salary increases		5%	5%
Actuarial assumption of retirement age		58 years	58 years
Mortality table	[1]		IALM* (2012-14) Ultimate
Upto 30 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates			70%
From 31 to 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates			30%
Above 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates			3%
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Expected Average Future Working Term, Defined Benefit Liability (Asset)		1 year 6 months 21 days	2 years 6 months 29 days
Bottom of range [member] \| Upto 30 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		22%
Bottom of range [member] \| From 31 to 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		57%
Bottom of range [member] \| Above 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		9%
Top of range [member]
IfrsStatementLineItems [Line Items]
Expected Average Future Working Term, Defined Benefit Liability (Asset)		5 years 10 months 6 days	4 years 3 months 21 days
Top of range [member] \| Upto 30 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		26%
Top of range [member] \| From 31 to 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		65%
Top of range [member] \| Above 44 Years [Member]
IfrsStatementLineItems [Line Items]
Actuarial Assumptions of Withdrawal Rates		21%

[1]Indian Assured Lives Mortality (2012-14) Ultimate represents published mortality table used for mortality assumption.

Summary of sensitivity analysis

Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation (Details) (Parenthetical)	Mar. 31, 2022
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Percentage of reasonably possible increase in actuarial assumption	0.50%
Percentage of reasonably possible decrease in actuarial assumption	0.50%
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Percentage of reasonably possible increase in actuarial assumption	0.50%
Percentage of reasonably possible decrease in actuarial assumption	0.50%

Summary of sensitivity analys_2

Summary of sensitivity analysis of actuarial assumptions used in computation of defined benefit obligation (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Impact on discount rate or salary due to increase in actuarial assumptions	₨ 920	₨ 1,849
Impact on discount rate or salary due to decrease in actuarial assumptions	(952)	(1,870)
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Impact on discount rate or salary due to increase in actuarial assumptions	(1,018)	(1,789)
Impact on discount rate or salary due to decrease in actuarial assumptions	₨ 1,105	₨ 1,792

Schedule of expected contributi

Schedule of expected contributions to the defined benefit plan in future years (Details) - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Total expected payments	₨ 83,808	₨ 79,398
Year 1 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	40,306	21,924
Year 2 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	15,206	12,175
Year 3 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	7,370	11,700
Year 4 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	4,080	7,555
Year 5 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	3,495	6,809
Year 6-10 [Member]
IfrsStatementLineItems [Line Items]
Total expected payments	₨ 13,351	₨ 19,235

Schedule of deferred revenue, b

Schedule of deferred revenue, by type (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Total deferred revenue		₨ 248,177	₨ 387,049	₨ 357,916
Noncurrent	$ 856	64,965	266,920
Current	$ 2,415	183,212	120,129
Global Distribution System Provider [Member]
IfrsStatementLineItems [Line Items]
Total deferred revenue		244,101	381,736
Loyalty Program [Member]
IfrsStatementLineItems [Line Items]
Total deferred revenue		₨ 4,076	₨ 5,313

Summary of changes in deferred

Summary of changes in deferred revenue (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Deferred Revenue
Deferred income at the beginning of the year	₨ 387,049	₨ 357,916
Deferred during the year		229
Recorded in statement of profit or loss	(138,872)	62,060
Transferred to other financial liabilities (deposits)		(33,156)
Deferred income at the closing of the year	₨ 248,177	₨ 387,049

Schedule of other financial lia

Schedule of other financial liabilities (Details) ₨ in Thousands, $ in Thousands		Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Other Financial Liabilities
Share warrants (refer to note 7)				₨ 436
Deposits*	[1]			269,844
Non-current				270,280
Due to employees			120,756	62,230
Share warrants (refer to note 7)				31,955
Deposits*	[1]		308,701
Total		$ 5,660	₨ 429,457	₨ 94,185

[1]Deposit received from the Global Distribution System provider (GDS), which is repayable at the end of the contract and interest free nature was initially recognised at fair value. The difference between the deposit received and fair value initially recognised is treated as deferred consideration under Note 37. Deposits are subsequently measured at amortised cost and unwinding is recognised under finance cost. The deferred consideration recognised is amortised over the tenure of deposit on straight line basis and amortisation is recognised as revenue.

Schedule of warrants issued (De

Schedule of warrants issued (Details) - 12 months ended Mar. 31, 2022		$ / shares shares	₨ / shares shares
Macquarie Corporate Holdings Pty Limited [Member]
IfrsStatementLineItems [Line Items]
Number of shares \| shares	[1]	46,458	46,458
Date of issue	[1]	Jul. 24, 2015	Jul. 24, 2015
Exercise price \| ₨ / shares	[1]		₨ 2,040.90
Expiration date	[1]	Jul. 24, 2023	Jul. 24, 2023
Macquarie Corporate Holdings Pty Limited [Member] \| United States of America, Dollars
IfrsStatementLineItems [Line Items]
Exercise price \| $ / shares	[1]	$ 26.90
Innoven Capital [Member]
IfrsStatementLineItems [Line Items]
Number of shares \| shares		154,000	154,000
Date of issue		Sep. 12, 2017	Sep. 12, 2017
Exercise price \| ₨ / shares			₨ 910.44
Expiration date		Sep. 12, 2022	Sep. 12, 2022
Innoven Capital [Member] \| United States of America, Dollars
IfrsStatementLineItems [Line Items]
Exercise price \| $ / shares		$ 12

[1]On December 16, 2016, the Parent Company converted its preference shares into ordinary shares and effectuated a reverse 5.4242194

Schedule of warrants issued (_2

Schedule of warrants issued (Details) (Parenthetical) - Macquarie Corporate Holdings Pty Limited [Member]	Dec. 16, 2016
IfrsStatementLineItems [Line Items]
[custom:StockholdersEquityNoteReverseStockSplit]	5.4242194
Share Plan 2006 And India Share Plan 2006 [Member]
IfrsStatementLineItems [Line Items]
[custom:StockholdersEquityNoteReverseStockSplit]	5.4242194

Schedule of other non-current n

Schedule of other non-current non-financial liabilities (Details) ₨ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Other Non Financial Liability Non-current
Deferred Consideration (refer to note 36)			₨ 44,453
Total			₨ 44,453

Schedule of other current liabi

Schedule of other current liabilities (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Advance from customers		₨ 531,526	₨ 537,002
Statutory liabilities		79,368	106,317
Other liabilities		58,075	100,113
Deferred Consideration		41,656	38,858
Total	$ 9,367	₨ 710,625	₨ 782,290

Commitment and contingencies (D

Commitment and contingencies (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2019
IfrsStatementLineItems [Line Items]
Contractual commitments for advertisement services	₨ 106,920	₨ 105,000
Contractual commitments for capital expenditure	1,450
Operating lease	0	0
Expense relating to variable lease payments not included in measurement of lease liabilities	2,330	9,418	₨ 55,007
Service And Other Claims Provision [Member]
IfrsStatementLineItems [Line Items]
[custom:ClaimsNotRecognisedAsLiability-0]	87,106	87,889
Tax Contingent Liability Service Tax Authorities [Member]
IfrsStatementLineItems [Line Items]
Loss contingency, estimate of possible loss	310,095	310,105
Tax Contingent Liability Income Tax Authorities [Member]
IfrsStatementLineItems [Line Items]
Loss contingency, estimate of possible loss	₨ 1,268	₨ 96,608

Schedule of credit risk exposur

Schedule of credit risk exposure by type (Details) - Credit risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Trade and other receivables	₨ 1,934,713	₨ 870,452
Other financial assets	688,649	692,030
Total	₨ 2,623,362	₨ 1,562,482

Schedule of trade and other r_2

Schedule of trade and other receivables, by maturity (Details) - Credit risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Trade and other receivables	₨ 1,934,713	₨ 870,452
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	1,512,534	538,959
Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	304,480	210,569
Later than three months and not later than six months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	97,579	46,222
Later than six months [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	₨ 20,120	₨ 74,702

Schedule of financial liabiliti

Schedule of financial liabilities by type (Details) - Liquidity risk [member] - INR (₨) ₨ in Thousands		Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Carrying Amount		₨ 3,578,432	₨ 3,337,124
Contractual Cash Flows	[1]	3,708,240	3,701,184
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		3,336,871	2,668,513
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		286,751	794,687
Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		84,618	237,984
Vehicle Loan [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		7,180	6,931
Contractual Cash Flows	[1]	7,988	7,579
Vehicle Loan [Member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		3,426	4,283
Vehicle Loan [Member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		4,562	3,296
Vehicle Loan [Member] \| Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Lease liabilities [member]
IfrsStatementLineItems [Line Items]
Carrying Amount		269,659	502,968
Contractual Cash Flows	[1]	398,659	783,070
Lease liabilities [member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		74,457	141,788
Lease liabilities [member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		239,584	403,298
Lease liabilities [member] \| Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		84,618	237,984
Trade and Other Payables [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		2,437,317	2,250,363
Contractual Cash Flows	[1]	2,437,317	2,250,363
Trade and Other Payables [Member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		2,394,712	2,215,425
Trade and Other Payables [Member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		42,605	34,938
Trade and Other Payables [Member] \| Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Invoice Discounting [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount		351,399	124,124
Contractual Cash Flows	[1]	351,399	124,124
Invoice Discounting [Member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		351,399	124,124
Invoice Discounting [Member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Invoice Discounting [Member] \| Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Other Current Liabilities [Member]
IfrsStatementLineItems [Line Items]
Carrying Amount			452,738
Contractual Cash Flows	[1]		536,048
Other Current Liabilities [Member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows		512,877	182,893
Other Current Liabilities [Member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows			353,155
Other Current Liabilities [Member] \| Later than five years [member]
IfrsStatementLineItems [Line Items]
Contractual Cash Flows
Other Current Liabilities [member]
IfrsStatementLineItems [Line Items]
Carrying Amount		512,877
Contractual Cash Flows	[1]	₨ 512,877

[1]Represents Undiscounted cash flows of interest and principal

Summary of foreign currency sen

Summary of foreign currency sensitivity (Details) (Parenthetical) - Currency risk [member]	Mar. 31, 2022
United States Of America Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign currency sensitivity, percentage of reasonably possible change in actuarial assumption	5%
United Kingdom Pounds Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign currency sensitivity, percentage of reasonably possible change in actuarial assumption	5%
Euro Member Countries Euro Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign currency sensitivity, percentage of reasonably possible change in actuarial assumption	5%
Singapore Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Foreign currency sensitivity, percentage of reasonably possible change in actuarial assumption	5%

Summary of foreign currency s_2

Summary of foreign currency sensitivity (Details) - Currency risk [member] - INR (₨) ₨ in Thousands	Mar. 31, 2022	Mar. 31, 2021
United States Of America Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	₨ 1,339	₨ 5,213
United Kingdom Pounds Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	1,157	101
Euro Member Countries Euro Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	932	436
Singapore Dollars Against India Rupees [Member]
IfrsStatementLineItems [Line Items]
Risk exposure to currency fluctuations	₨ 121	₨ 269

Summary of debt ratio informati

Summary of debt ratio information (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 USD ($)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)	Mar. 31, 2019 INR (₨)
IfrsStatementLineItems [Line Items]
Less :cash and cash equivalents (Note 28)	$ (10,548)	₨ (800,282)	$ (22,559)	₨ (1,711,589)	₨ (646,229)	₨ (1,363,671)
Equity	11,734	890,258		1,157,828
Total equity	$ 11,760	892,241		1,163,075	₨ 1,510,974	₨ 2,379,170
Debt Covenants [Member]
IfrsStatementLineItems [Line Items]
Borrowings (Note 32)		358,580		131,055
Less :cash and cash equivalents (Note 28)		(800,282)		(1,711,589)
Net debt		(441,702)		(1,580,534)
Share warrants (Note 36)				32,391
Equity		890,258		1,157,828
Total equity		₨ 890,258		₨ 1,190,219
Gearing ratio (Net debt / total equity + net debt)	(98.47%)	(98.47%)	404.94%	404.94%

Summary of arm_s length transac

Summary of arm’s length transactions with related parties (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
IfrsStatementLineItems [Line Items]
Trade payable		₨ 7,959
Significant Influence Group Companies [Member]
IfrsStatementLineItems [Line Items]
Advertisement expense			₨ (300)
Interest expense			(6,400)
Communication expense		649	698
Trade payable		7,959
Trade receivable		3,317
Joint ventures where entity is venturer [member]
IfrsStatementLineItems [Line Items]
Rendering of services		(21)
Recovery of expenses	824	741	944
Loan given	2,500	19,500	4,200
Interest income	4,240	7,206	4,819
Commission expense		(1)	45
Investment in shares			₨ 3,500
Trade receivable		15,418
Prepayment and other asset		53,700
Other financial assets

Schedule of key management comp

Schedule of key management compensation (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Short-term employee benefits	₨ 35,019	₨ 27,462	₨ 46,342
Contributions to defined contribution plans	340	259	180
Profit linked bonus		16,130	18,487
Directors Sitting fee’s	10,516	10,846	8,886
Share based payment	157,715	53,330	2,277
Total compensation paid to key management personnel	₨ 203,590	₨ 108,027	₨ 76,172

Related party disclosures (Deta

Related party disclosures (Details Narrative) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Impairment of trade net allowance	₨ 3,837	₨ 15,418
Joint Venture One [Member]
IfrsStatementLineItems [Line Items]
Gross loan commitments	₨ 72,719

Schedule of purchase price allo

Schedule of purchase price allocation (Details) - Air Travel Bureau Limited [Member] - INR (₨) ₨ in Thousands	Mar. 31, 2018	Jul. 31, 2017	Mar. 31, 2017
IfrsStatementLineItems [Line Items]
Net working capital (including cash)		₨ 1,245,235
Tangible assets		71,016
Long term liabilities		(695,088)
Customer base and relationships		134,681
Non-compete agreements		16,861
Goodwill	₨ 961,186	400,254	₨ 653,666
Deferred tax liability		(52,449)
Total purchase consideration		₨ 1,120,510

Schedule of gross carrying amou

Schedule of gross carrying amount (Details) - Air Travel Bureau Limited [Member] - INR (₨) ₨ in Thousands		12 Months Ended
	Jul. 31, 2017	Mar. 31, 2018
IfrsStatementLineItems [Line Items]
Goodwill at beginning of year		₨ 653,666
Acquisition of a subsidiary		307,520
Goodwill at end of year	₨ 400,254	₨ 961,186

Schedule of analysis of cash fl

Schedule of analysis of cash flows on acquisition (Details) - Air Travel Bureau Limited [Member] ₨ in Thousands	12 Months Ended
	Mar. 31, 2022 INR (₨)
IfrsStatementLineItems [Line Items]
Net cash acquired with the subsidiary	₨ 156,543
Cash paid	(510,000)
Net cash flow on acquisition	₨ (353,457)

Schedule of intangible assets r

Schedule of intangible assets recognized in a business combination (Details) - Air Travel Bureau Limited [Member] ₨ in Thousands	Jul. 31, 2017 INR (₨)
IfrsStatementLineItems [Line Items]
Total Intangibles	₨ 151,543
Customer Base and Realtionships [Member]
IfrsStatementLineItems [Line Items]
Finite Lived Intangible Asset Useful Life	15 years
Total Intangibles	₨ 134,682
Noncompete Agreements [Member]
IfrsStatementLineItems [Line Items]
Finite Lived Intangible Asset Useful Life	3 years 6 months
Total Intangibles	₨ 16,861

Schedule of reconciliation of_4

Schedule of reconciliation of fair value measurement of the contingent consideration liability (Details) - Air Travel Bureau Limited [Member] - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
IfrsStatementLineItems [Line Items]
Contingent liabilities recognised in business combination at end of year		₨ 800,000	₨ 1,190,009	₨ 904,727
Unrealized fair value changes recognized in profit or loss			(390,009)	485,282
Advance Paid				(200,000)
Final payment	[1]	(800,000)
Contingent liabilities recognised in business combination at end of year			₨ 800,000	₨ 1,190,009

[1]On October 14, 2019, Yatra India and ATB entered into a Settlement and Amendment Agreement, or Settlement Agreement, with Mr. Sunil Narain, or Mr. Narain, and ATB Finance and Investment Private Limited, or ATB Finance and, together with Mr. Narain, the Sellers, pursuant to which Yatra India, ATB and the Sellers, or collectively, the Parties, have agreed, subject to the conditions set forth in the Settlement Agreement, to settle any and all disputes and claims arising from or relating to the ATB Share Purchase Agreement and also to amend certain terms of the ATB Share Purchase Agreement.

Business Combination (Details N

Business Combination (Details Narrative) ₨ in Thousands, $ in Thousands			12 Months Ended
		Jul. 31, 2017 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)	Mar. 31, 2018 INR (₨)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Aug. 04, 2017 INR (₨)
IfrsStatementLineItems [Line Items]
Other current financial liabilities				₨ 94,185			$ 5,660	₨ 429,457
Air Travel Bureau Limited [Member]
IfrsStatementLineItems [Line Items]
Revenue of acquiree since acquisition date						₨ 560,968
Profit (loss) of acquiree since acquisition date						7,586
IFRS Business Acquisition, Cost Of Acquired Entity, Transaction Costs						5,943
Consideration transferred, acquisition-date fair value		₨ 1,120,510
Other current financial liabilities		509,999
Additional recognition, goodwill						307,520
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables						₨ 18,141
Contingent consideration			₨ 1,120,510
Additional liabilities, contingent liabilities recognised in business combination	[1]			800,000
Air Travel Bureau Limited [Member] \| Yatra Online Private Limited [Member]
IfrsStatementLineItems [Line Items]
Cash transferred									₨ 510,000
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities				800,000	₨ 1,190,000
Additional liabilities, contingent liabilities recognised in business combination				₨ 390,000
Performance Linked Bonus [Member] \| Scenario Adjustment [Member]
IfrsStatementLineItems [Line Items]
Measurement Period Adjustments Recognised, Increase (Decrease) In Net Assets		92,734
Measurement Period Adjustments Recognised, Increase (Decrease) In Goodwill		92,734
Additional recognition, goodwill		307,520
Fair value of acquired receivables		1,425,036
Gross contractual amounts receivable for acquired receivables		₨ 1,442,300

[1]On October 14, 2019, Yatra India and ATB entered into a Settlement and Amendment Agreement, or Settlement Agreement, with Mr. Sunil Narain, or Mr. Narain, and ATB Finance and Investment Private Limited, or ATB Finance and, together with Mr. Narain, the Sellers, pursuant to which Yatra India, ATB and the Sellers, or collectively, the Parties, have agreed, subject to the conditions set forth in the Settlement Agreement, to settle any and all disputes and claims arising from or relating to the ATB Share Purchase Agreement and also to amend certain terms of the ATB Share Purchase Agreement.

Summary of the movements in the

Summary of the movements in the carrying value of right of use assets (Details) ₨ in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Balance as at the end of the year		₨ 449,840	₨ 538,422
Additions			21,428
Deletions		(157,509)	(22,084)
Depreciation (Refer note 13)		(62,643)	(87,936)	₨ (77,868)
Effects of movements in foreign exchange rates		22	10
Balance as at the end of the year	$ 3,028	229,710	449,840	538,422
Buildings [member]
IfrsStatementLineItems [Line Items]
Balance as at the end of the year		441,871	521,534
Additions			21,428
Deletions		(157,509)	(21,110)
Depreciation (Refer note 13)		(54,674)	(79,967)
Effects of movements in foreign exchange rates		22	(14)
Balance as at the end of the year		229,710	441,871	521,534
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Balance as at the end of the year			950
Additions
Deletions			(974)
Depreciation (Refer note 13)
Effects of movements in foreign exchange rates			24
Balance as at the end of the year				950
Others [Member]
IfrsStatementLineItems [Line Items]
Balance as at the end of the year		7,969	15,938
Additions
Deletions
Depreciation (Refer note 13)		(7,969)	(7,969)
Effects of movements in foreign exchange rates
Balance as at the end of the year			₨ 7,969	₨ 15,938

Schedule of amounts recognised

Schedule of amounts recognised in profit or loss (Details) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
IfrsStatementLineItems [Line Items]
Depreciation expense of right-of-use asset (Refer note 13)	₨ 62,643	₨ 87,936	₨ 77,868
Interest expense on lease liabilities (Refer note 16)		72,033
Expense relating to short-term leases (Refer note 12)	2,330	9,418		₨ 55,007
Total amount recognised in profit or loss		₨ 169,387
Travel Co. In. Limited [Member]
IfrsStatementLineItems [Line Items]
Depreciation expense of right-of-use asset (Refer note 13)	62,643
Interest expense on lease liabilities (Refer note 16)	43,871
Expense relating to short-term leases (Refer note 12)	2,330
Total amount recognised in profit or loss	₨ 108,844

Schedule of lease liabilities b

Schedule of lease liabilities by classification (Details) ₨ in Thousands, $ in Thousands	Mar. 31, 2022 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
Current lease liabilities	$ 514	₨ 38,991	₨ 75,182
Non-current lease liabilities	$ 3,040	230,668	427,786
Total		₨ 269,659	₨ 502,968	₨ 539,628

Schedule of carrying amounts of

Schedule of carrying amounts of lease liabilities and the movements during the period (Details) - INR (₨) ₨ in Thousands		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Balance as of April 1		₨ 502,968	₨ 539,628
Additions			20,250
Finance cost accrued during the period (Refer note 16)		43,871	72,033
Deletions#		(174,505)	(25,251)
Payment of lease liabilities*	[1]	(94,213)	(81,656)
Leases/rent concession (refer note 10)		(8,485)	(22,036)
Effects of movements in foreign exchange rates		23
Balance as of March 31		₨ 269,659	₨ 502,968

[1]During the current year, payment of lease liabilities has been adjusted with security deposit of INR 13,798

Schedule of carrying amounts _2

Schedule of carrying amounts of lease liabilities and the movements during the period (Details) (Parenthetical) ₨ in Thousands	Mar. 31, 2022 INR (₨)
Security deposits	₨ 13,798

Schedule of contractual maturit

Schedule of contractual maturities of lease liabilities (Details) - INR (₨)	Mar. 31, 2022	Mar. 31, 2021
IfrsStatementLineItems [Line Items]
Total	₨ 398,659	₨ 783,070
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Total	74,457	141,788
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total	239,584	403,298
Later than five years [member]
IfrsStatementLineItems [Line Items]
Total	₨ 84,618	₨ 237,984

Leases (Details Narrative)

Leases (Details Narrative)	12 Months Ended
Leases (Details Narrative)	Mar. 31, 2022 INR (₨)	Jun. 08, 2021 ft²	Mar. 31, 2021 INR (₨)	Mar. 31, 2020 INR (₨)
IfrsStatementLineItems [Line Items]
Area of space \| ft²		83,988
Area of land surrendered \| ft²		36,229
Lease liabilities	₨ 269,659,000		₨ 502,968,000	₨ 539,628,000
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	136,738
Top of range [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	₨ 156,778
Buildings [member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
IFRS Lessee, Operating Lease, Term of Contract	3 years
Buildings [member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
IFRS Lessee, Operating Lease, Term of Contract	9 years
Motor Vehicles and Others [Member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
IFRS Lessee, Operating Lease, Term of Contract	3 years
Motor Vehicles and Others [Member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
IFRS Lessee, Operating Lease, Term of Contract	5 years

Listing and related expenses (D

Listing and related expenses (Details Narrative)	Mar. 31, 2022 INR (₨)
Listing And Related Expenses
Prepayments of other assets	₨ 85,809
Amounts payable, related party transactions	29,919
Remaining Prepayments of profit and loss	₨ 55,818

Subsequent event (Details Narra

Subsequent event (Details Narrative) - INR (₨) ₨ in Thousands, shares in Thousands	Jun. 03, 2022	Aug. 01, 2022	Jun. 17, 2020
IfrsStatementLineItems [Line Items]
Number of shares issued			14,375,000
Entering into significant commitments or contingent liabilities [member] \| Axis Bank Limited [Member]
IfrsStatementLineItems [Line Items]
Credit facilities		₨ 550,000
Fixed deposit percent		20%
Entering into significant commitments or contingent liabilities [member] \| Non Convertible Debenture [Member]
IfrsStatementLineItems [Line Items]
Credit facilities	₨ 150,000
Number of shares issued	1,500
Reserve of equity component of convertible instruments	₨ 100,000
Convertible instruments interest percentage	14%
Interest expense on debt instruments issued	₨ 1,200