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

374 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 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 Bristlecone UK Limited 0.01% 5.93 0.01% 0.54 0.12% (0.11) 0.01% 0.43 Bristlecone (Malaysia) Sdn. Bhd. 0.00% 1.78 0.01% 0.48 -0.07% 0.07 0.01% 0.55 Bristlecone Singapore Pte. Limited 0.02% 9.21 0.05% 3.57 -0.20% 0.19 0.06% 3.76 Bristlecone GmbH 0.10% 46.51 0.08% 5.34 0.96% (0.91) 0.07% 4.43 Bristlecone Internacional Costa Rica Limited (w.e.f. 4 January, 2022) 0.00% — 0.00% — 0.00% — 0.00% — Mahindra Middleeast Electrical Steel Service Centre (FZC) 0.06% 28.03 0.08% 5.21 -0.79% 0.75 0.09% 5.96 Heritage Bird (M) Sdn Bhd 0.00% 0.54 0.01% 0.35 -0.01% 0.01 0.01% 0.36 MH Boutique Hospitality Limited -0.01% (3.74) 0.00% (0.23) -0.38% 0.36 0.00% 0.13 Infinity Hospitality Group Company Limited 0.01% 4.70 -0.02% (1.17) 0.22% (0.21) -0.02% (1.38) MHR Holdings (Mauritius) Limited -0.17% (78.03) -0.23% (14.88) -5.17% 4.90 -0.15% (9.98) Covington S.à r.l 0.12% 55.78 -0.14% (9.14) -8.04% 7.62 -0.02% (1.52) Arabian Dreams Hotel Apartments LLC 0.00% 1.86 -0.04% (2.79) -0.08% 0.08 -0.04% (2.71) Holiday Club Resort Oy (Consolidated) 0.45% 212.47 -0.98% (64.58) 4.17% (3.95) -1.06% (68.53) HCR Management Oy 0.03% 16.20 0.00% (0.03) 0.03% (0.03) 0.00% (0.06) Mahindra Overseas Investment Company (Mauritius) Limited -1.19% (562.38) -0.67% (43.79) 147.60% (139.91) -2.83% (183.70) Mahindra Emirates Vehicle Armouring FZ-LLC (Consolidated) 0.06% 29.19 0.04% 2.85 -0.85% 0.81 0.06% 3.66 Mahindra Racing UK Limited -0.04% (17.09) -0.06% (3.86) -0.33% 0.31 -0.05% (3.55) Mahindra Two Wheelers Europe Holdings S.a r.l 1.07% 505.15 -4.27% (280.70) -14.13% 13.39 -4.12% (267.31) Peugeot Motocycles S.A.S. (Consolidated) 0.12% 55.23 -1.64% (107.61) -10.59% 10.04 -1.51% (97.57) Mitsubishi Mahindra Agricultural Machinery Co. Ltd (Consolidated) 0.46% 214.75 0.26% 17.04 6.78% (6.43) 0.16% 10.61 Mahindra West Africa Ltd (Under Liquidation) 0.00% — 0.00% — -0.16% 0.15 0.00% 0.15 Mahindra Mexico S. de. R. L -0.02% (9.21) 0.00% — 0.68% (0.64) -0.01% (0.64) 46. Statement of Net Assets and Profit and Loss and Other Comprehensive Income Attributable to Owners and Non-controlling Interest (contd.) Rupees crores