Lytus Technologies Holdings Ptv. Ltd. (LYT) SEC Filing 20-F Annual Report for the fiscal year ending Friday, March 31, 2023

Document And Entity Information

Consolidated Statements Of Cash Flows

Consolidated Statements Of Cash Flows (Parentheticals)

Consolidated Statements Of Changes In Equity

Consolidated Statements Of Financial Position

Consolidated Statements Of Profit Or Loss And Other Comprehensive Income

Accounting Policies, By Policy (Policies)

Acquisition Of Sri Sai Cable And Broadband Private Limieted

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Details)

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Details) - Schedule Of Business Combination

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Details) - Schedule Of The Purchase Costs Paid Under The Terms Of The Executed Agreements

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Details) - Schedule Of The Purchase Costs Paid Under The Terms Of The Executed Agreements (Parentheticals)

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Details) - Schedule Of Wholesale Segment And Is Not Expected To Be Deductible For Tax Purposes

Acquisition Of Sri Sai Cable And Broadband Private Limieted (Tables)

Borrowings (Current)

Borrowings (Current) (Details)

Borrowings (Current) (Details) - Schedule Of Borrowings Consist

Borrowings (Current) (Details) - Schedule Of Borrowings Consist (Parentheticals)

Borrowings (Current) (Tables)

Borrowings (Non-Current)

Borrowings (Non-Current) (Details) - Schedule Of Borrowings Consist Non Current

Borrowings (Non-Current) (Tables)

Commitments And Contingencies

Commitments And Contingencies (Details)

Commitments And Contingencies (Details) - Schedule Of Commitments And Contingencies

Commitments And Contingencies (Tables)

Critical Accounting Judgements, Assessments, And Assumptions

Customer Acquisition Payable

Customer Acquisition Payable (Details)

Customer Acquisition Payable (Details) - Schedule Of Customer Acquisition Payable

Customer Acquisition Payable (Tables)

Deconsolidation Of Subsidiary

Deconsolidation Of Subsidiary (Details) - Schedule Of Loss Attributable To The Company On Deconsolidation Of A Subsidiary

Deconsolidation Of Subsidiary (Details)

Deconsolidation Of Subsidiary (Tables)

Earnings Per Share

Earnings Per Share (Details)

Earnings Per Share (Details) - Schedule Of Earnings Per Share

Earnings Per Share (Tables)

Employee Benefits Obligations

Employee Benefits Obligations (Details)

Employee Benefits Obligations (Details) - Schedule Of Actuarial Assumptions

Employee Benefits Obligations (Details) - Schedule Of Benefits Obligations

Employee Benefits Obligations (Details) - Schedule Of Movement In Defined Benefit Obligations

Employee Benefits Obligations (Details) - Schedule Of Net Defined Benefit Asset

Employee Benefits Obligations (Details) - Schedule Of Standalone Statement Of Financial Position

Employee Benefits Obligations (Details) - Schedule Of The Defined Benefit Obligation By The Amounts

Employee Benefits Obligations (Tables)

Equity

Equity (Details)

Equity (Details) - Schedule Of Amounts Managed As Capital

Equity (Details) - Schedule Of Common Shares

Equity (Details) - Schedule Of Common Shares (Parentheticals)

Equity (Details) - Schedule Of Equity

Equity (Details) - Schedule Of Equity (Parentheticals)

Equity (Details) - Schedule Of Movements In Common Shares

Equity (Details) - Schedule Of Movements In Common Shares (Parentheticals)

Equity (Tables)

Expenses

Expenses (Details)

Expenses (Details) - Schedule Of Borrowing Costs

Expenses (Details) - Schedule Of Cost Of Revenue Consists

Expenses (Details) - Schedule Of Expenses

Expenses (Details) - Schedule Of Finance And Other Costs

Expenses (Details) - Schedule Of Finance And Other Income

Expenses (Details) - Schedule Of Other Operating Expenses

Expenses (Details) - Schedule Of Staffing Expenses Consists

Expenses (Details) - Scheule Of Expenses Consist Of Legal And Professional Fees Consist

Expenses (Tables)

Fair Value Measurements

Fair Value Measurements (Details) - Schedule Of Fair Value Of Instruments Measured At Amortized Cost

Fair Value Measurements (Details) - Schedule Of Financial Assets And Liabilities

Fair Value Measurements (Tables)

Financial Risk Management

Financial Risk Management (Details)

Financial Risk Management (Details) - Schedule Of Expected Credit Loss

Financial Risk Management (Details) - Schedule Of Expected Credit Losses For Financial Assets Other Than Trade Receivables

Financial Risk Management (Details) - Schedule Of Expected Credit Losses On Trade Receivables

Financial Risk Management (Details) - Schedule Of Financial Liabilities Based On Their Contractual Maturities

Financial Risk Management (Details) - Schedule Of Movement Of Allowance For Trade Receivables

Financial Risk Management (Details) - Schedule Of Profit And Loss And Other Comprehensive Income

Financial Risk Management (Tables)

Income Tax

Income Tax (Details)

Income Tax (Details) - Schedule Of Consolidated Statement Of Comprehensive Income

Income Tax (Details) - Schedule Of Current And Deferred Tax

Income Tax (Details) - Schedule Of Current And Deferred Tax (Parentheticals)

Income Tax (Details) - Schedule Of Deferred Tax

Income Tax (Details) - Schedule Of Deferred Tax (Parentheticals)

Income Tax (Details) - Schedule Of Financial Statement

Income Tax (Details) - Schedule Of Income Tax

Income Tax (Details) - Schedule Of Reconciliation Of Deferred Tax (Liabilities)/Asset Net

Income Tax (Tables)

Intangible Assets And Goodwill

Intangible Assets And Goodwill (Details) - Schedule Of Intangible Assets And Goodwill

Intangible Assets And Goodwill (Tables)

Modification Of Earlier Arrangement And Acquisition Of Sri Sai

Modification Of Earlier Arrangement And Acquisition Of Sri Sai (Details)

Modification Of Earlier Arrangement And Acquisition Of Sri Sai (Details) - Schedule Of Financial Statements Of New Accounting Policy

Modification Of Earlier Arrangement And Acquisition Of Sri Sai (Tables)

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies (Details)

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies (Details) - Schedule Of Consolidated Financial Statements

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies (Details) - Schedule Of Estimated Useful Lives By Major Class Of Finite-Life Intangible Assets

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies (Details) - Schedule Of Estimated Useful Lives Of Property And Equipment For Current And Comparative Periods

Nature Of Operations And Summary Of Significant Accounting And Reporting Policies (Tables)

Other Current Assets

Other Current Assets (Details) - Schedule Of Other Current Assets

Other Current Assets (Tables)

Other Current Liabilities

Other Current Liabilities (Details) - Schedule Of Other Current Liabilities

Other Current Liabilities (Tables)

Other Financial Liabilities

Other Financial Liabilities (Details)

Other Financial Liabilities (Details) - Schedule Of Fair Value Of Warrant Liability Was Measured Using A Black Schole Model

Other Financial Liabilities (Details) - Schedule Of Other Financial Liabilities

Other Financial Liabilities (Details) - Schedule Of Other Financial Liabilities (Parentheticals)

Other Financial Liabilities (Details) - Schedule Of Warrant Liability Was Measured Using A Black Scholes Model

Other Financial Liabilities (Tables)

Other Income

Other Income (Details)

Other Income (Details) - Schedule Of Other Income

Other Income (Tables)

Other Receivables

Other Receivables (Details) - Schedule Of Other Receivables

Other Receivables (Tables)

Property And Equipment

Property And Equipment (Details)

Property And Equipment (Details) - Schedule Of Property And Equipment

Property And Equipment (Tables)

Related Party Transactions

Related Party Transactions (Details) - Schedule Of Transactions With Relative Parties

Related Party Transactions (Tables)

Revenue From Contract With Customers

Revenue From Contract With Customers (Details) - Schedule Of Information About Receivables, Contract Assets And Contract Liabilities

Revenue From Contract With Customers (Details) - Schedule Of Revenue From Contract With Customers

Revenue From Contract With Customers (Tables)

Segment Information

Segment Information (Details)

Segment Information (Details) - Schedule Of Additional Information By Geographies

Segment Information (Details) - Schedule Of Information About Primary Segments

Segment Information (Tables)

Subsequent Events

Subsequent Events (Details)

Subsequent Events (Details) - Schedule Of Proceeds

Subsequent Events (Tables)

Trade Payables

Trade Payables (Details) - Schedule Of Trade Payables

Trade Payables (Tables)

Trade Receivables

Trade Receivables (Details)

Trade Receivables (Details) - Schedule Of Provision For Loss Allowance Based On Past Due

Trade Receivables (Details) - Schedule Of Trade Receivables

Trade Receivables (Details) - Schedule Of Trade Receivables

Trade Receivables (Tables)