MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2021-22

371 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2021-22 46. Statement of Net Assets and Profit and Loss and Other Comprehensive Income Attributable to Owners and Non-controlling Interest Rupees crores Name of the Enterprise Net assets, i.e., total assets minus total liabilities Share of Profit or loss Share of Other Comprehensive Income (OCI) Share of Total Comprehensive Income (TCI) As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated OCI Amount As % of consolidated TCI Amount PARENT Mahindra and Mahindra Limited 82.68% 38,960.95 75.03% 4,935.22 -79.73% 75.58 77.30% 5,010.80 SUBSIDIARIES Indian Mahindra Heavy Engines Limited 1.48% 699.67 1.26% 82.96 -0.30% 0.28 1.28% 83.24 Mahindra Electric Mobility Limited 0.40% 187.93 -1.07% (70.52) -0.70% 0.66 -1.08% (69.86) NBS International Limited 0.01% 4.04 0.02% 1.23 0.20% (0.19) 0.02% 1.04 Gromax Agri Equipment Limited 0.11% 49.98 0.41% 27.10 0.16% (0.15) 0.42% 26.95 Mahindra Agri Solutions Limited 0.11% 50.05 -0.24% (15.90) 0.16% (0.15) -0.25% (16.05) Mahindra Fruits Private Limited (formerly known as Mahindra Greenyard Private Limited) 0.00% 0.21 -0.02% (1.06) 0.00% — -0.02% (1.06) Mahindra HZPC Private Limited 0.00% 2.34 -0.06% (4.21) 0.00% — -0.06% (4.21) Mahindra EPC Irrigation Limited (Consolidated) 0.37% 175.35 -0.12% (7.91) 0.07% (0.07) -0.12% (7.98) Kota Farm Services Limited 0.00% (0.31) 0.00% — 0.00% — 0.00% — Bristlecone India Limited 0.19% 91.77 0.51% 33.56 1.29% (1.22) 0.50% 32.34 Mahindra & Mahindra Financial Services Limited (Consolidated) 35.86% 16,896.30 17.28% 1,136.87 31.28% (29.65) 17.08% 1,107.22 Mahindra Intertrade Limited 1.60% 752.00 2.19% 143.92 0.06% (0.06) 2.22% 143.86 Mahindra Steel Service Centre Limited 0.24% 114.87 0.28% 18.44 0.02% (0.02) 0.28% 18.42 Mahindra Electrical Steel Limited -0.02% (9.24) -0.03% (2.04) 0.00% — -0.03% (2.04) Mahindra Auto Steel Private Limited 0.24% 111.97 0.24% 15.53 0.03% (0.03) 0.24% 15.50 Mahindra Consulting Engineers Limited 0.04% 20.30 0.02% 1.32 0.00% — 0.02% 1.32 Mahindra Lifespace Developers Limited (Consolidated) 3.80% 1,788.53 2.35% 154.50 -1.34% 1.27 2.40% 155.77 Mahindra Holidays & Resorts India Limited -0.59% (275.68) 2.30% 151.31 0.56% (0.53) 2.33% 150.78