annual-report-FY2021

367 MAHINDRA & MAHINDRA LTD. INTEGRATED ANNUAL REPORT 2020-21 38. Segment Information (contd.) The measurement of each segment’s revenues, expenses and assets is consistent with the accounting policies that are used in preparation of the consolidated financial statements. Segment result represents the profit before interest and tax without allocation of central administration costs, share of profit/(loss) of associates and joint ventures. Information regarding the Group’s reportable segments is presented below: Rupees crores Automotive Farm Equipment Financial Services Real Estate Hospitality Others Total Eliminations Consolidated Total Revenue External Revenue 25,827.17 24,600.29 11,972.05 177.45 1,746.25 9,954.57 74,277.78 — 74,277.78 28,672.41 20,861.98 11,803.40 627.89 2,373.37 11,042.88 75,381.93 — 75,381.93 Inter Segment Revenue 162.54 192.19 18.38 6.22 0.49 1,571.69 1,951.51 (1,951.51) — 151.09 251.21 24.22 11.24 0.38 1,778.07 2,216.21 (2,216.21) — Total Revenue 25,989.71 24,792.48 11,990.43 183.67 1,746.74 11,526.26 76,229.29 (1,951.51) 74,277.78 28,823.50 21,113.19 11,827.62 639.13 2,373.75 12,820.95 77,598.14 (2,216.21) 75,381.93 Result Segment result before exceptional items 735.69 4,157.77 538.32 (98.93) (25.70) 277.90 5,585.05 5.02 5,590.07 1,309.81 2,276.63 1,449.75 (49.96) 128.02 43.70 5,157.95 2.74 5,160.69 Add/(less): Exceptional items allocated to Segments (1,053.36) (241.78) — — — (151.25) (1,446.39) — (1,446.39) — (341.67) — — — (741.46) (1,083.13) — (1,083.13) Segment result after exceptional items (317.67) 3,915.99 538.32 (98.93) (25.70) 126.65 4,138.66 5.02 4,143.68 1,309.81 1,934.96 1,449.75 (49.96) 128.02 (697.76) 4,074.82 2.74 4,077.56 Share of profit/(loss) of equity accounted investees (net) 1,276.66 1,027.28 Reconciliation to Profit/(Loss) after tax 1. Unallocable corporate expenses, net of income 20.17 (101.13) 2. Interest expenses not allocable to segments (836.77) (671.83) 3. Interest income not allocable to segments 455.86 444.70 4. Exceptional Items unallocable to Segments 288.13 (88.15) Profit before tax from continuing operations 5,347.73 4,688.43 Tax expense 1,645.81 1,975.61 Profit after tax from continuing operations 3,701.92 2,712.82 Profit/(loss) after tax from discontinued operations (2,189.53) (3,033.82) Profit/(loss) after tax from continuing and discontinued operations 1,512.39 (321.00) Out of total external revenue above:- 2021 2020 – From contract with customers (as defined under Ind AS 115) 61,507.75 63,282.64 – From financial services 11,757.30 11,525.88 – Others 1,012.73 573.41 Total 74,277.78 75,381.93