| Schedule of Carrying Value and Fair Value of Level III Financial Assets and Liabilities |
Carrying value and fair value of Level III Financial
assets and liabilities:
| | |
Carrying Value | | |
Fair Value | |
| | |
March 31,
2026 | | |
December 31,
2025 | | |
March 31,
2026 | | |
December 31,
2025 | |
| | |
| | |
| | |
| | |
| |
| Financial Assets | |
| | |
| | |
| | |
| |
| Account receivables, net (1) | |
| 7,265,911 | | |
| 8,566,654 | | |
| 7,265,911 | | |
| 8,566,654 | |
| Lease receivables (2) | |
| 2,073,401 | | |
| 1,410,589 | | |
| 2,073,401 | | |
| 1,410,589 | |
| Other non-current financial assets (2) | |
| 241,367 | | |
| 248,027 | | |
| 241,367 | | |
| 248,027 | |
| Total | |
| 9,580,679 | | |
| 10,225,270 | | |
| 9,580,679 | | |
| 10,225,270 | |
| Financial Liabilities | |
| | | |
| | | |
| | | |
| | |
| Lease liabilities (3) | |
| 2,086,534 | | |
| 2,337,697 | | |
| 2,086,534 | | |
| 2,337,697 | |
| Total | |
| 2,086,534 | | |
| 2,337,697 | | |
| 2,086,534 | | |
| 2,337,697 | |
| (1) | Account receivable net of allowance represents the long-term debtors of the company in relation to the sales made during the year. The Company has presented the receivable balances account after reducing the significant financing component included using the discount rate of 10%. |
| (2) | Lease receivables arising from sales-type leases are measured which is based on a discounted cash flow methodology that incorporates significant unobservable inputs, including assumptions related to discount rate, expected timing of cash flows etc. (Refer Note 5). |
| (3) | Other non-current assets include security deposits and long-term fixed deposits with banks. Company has calculated the fair value of security deposit at present value of future receipt using discount rate of 7% and fair value of long-term fixed deposit with banks are carried at cost which is approximate to the fair value. |
|