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

383 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2021-22 Part “A” Subsidiaries [as per section 2(87) of the Companies Act, 2013] (contd.) Rupees crores Sr. No. Name of Subsidiary The date since when subsidiary was acquired Reporting currency Exchange rate Share Capital Reserves & Surplus Total Assets Total Liabilities Investments Gross Turnover Profit/(Loss) before Tax Provision for Tax Profit/ (Loss) after Tax Proposed Dividend and Tax thereon Proportion of ownership interest @ 73 Kiinteistö Oy Rauhan Liikekiinteistöt 1 02/09/2015 EUR 84.50 0.02 15.42 72.33 56.89 — 6.65 * — * — 67.47% 74 Supermarket Capri Oy 02/09/2015 EUR 84.50 0.85 0.65 1.51 0.02 — 0.09 * — * — 67.47% 75 Kiinteistö Oy Kylpyläntorni 1 02/09/2015 EUR 84.50 0.02 2.08 2.12 0.01 — — (0.01) — (0.01) — 67.47% 76 Kiinteistö Oy Spa Lofts 2 02/09/2015 EUR 84.50 0.02 1.22 1.24 — — — (0.02) — (0.02) — 67.47% 77 Kiinteistö Oy Spa Lofts 3 02/09/2015 EUR 84.50 0.02 1.19 1.21 — — — (0.02) — (0.02) — 67.47% 78 Kiinteistö Oy Kuusamon Pulkkajärvi 1 02/09/2015 EUR 84.50 0.02 2.36 2.89 0.51 — 0.10 * * * — 67.47% 79 Ownership Services Ab 02/09/2015 SEK 8.41 0.08 1.52 10.45 8.86 — — (0.01) — (0.01) — 67.47% 80 Are Villa 3 AB 26/01/2018 SEK 8.41 0.04 3.73 3.81 0.04 — — * — * — 67.47% 81 Holiday Club Sweden Ab Åre 01/12/2015 SEK 8.41 0.08 98.48 164.87 66.31 49.71 23.20 (5.43) — (5.43) — 67.47% 82 Holiday Club Sport and Spahotels AB 02/09/2015 SEK 8.41 0.82 19.11 69.83 49.91 — 119.32 13.34 — 13.34 — 67.47% 83 Holiday Club Resort Rus LLC # 02/09/2015 RUB 0.9587 0.03 (4.19) 0.04 4.20 — 0.99 (0.20) (0.02) (0.18) — 67.47% 84 Holiday Club Canarias Investments S.L.U. 02/09/2015 EUR 84.50 0.03 * 19.93 19.90 19.87 0.05 0.02 0.01 0.02 — 67.47% 85 Holiday Club Canarias Sales & Marketing S.L.U. 02/09/2015 EUR 84.50 0.03 (11.82) 143.58 155.37 51.85 26.02 (10.30) (2.69) (7.61) — 67.47% 86 Holiday Club Canarias Resort Management S.L.U. 02/09/2015 EUR 84.50 0.03 58.21 143.56 85.32 87.87 46.40 12.66 3.36 9.30 — 67.47% 87 Holiday Club Canarias Vacation Club SLU 18/12/2018 EUR 84.50 0.03 10.92 43.24 32.29 21.76 23.87 4.18 0.94 3.24 — 67.47% 88 Classic Legends Private Limited 18/10/2016 INR 1.00 404.21 (110.03) 435.22 141.04 55.32 596.91 (95.43) (0.05) (95.38) — 60.00% 89 BSA Company Limited 21/10/2016 GBP 99.28 2.07 17.83 28.01 8.10 * 1.34 (5.42) — (5.42) — 60.00% 90 The Birmingham Small Arms Company Limited ** 11/09/2020 GBP 99.28 * — * — — — — — — — 60.00% 91 BSA Corporation Limited ** 11/09/2020 GBP 99.28 * — * — — — — — — — 60.00% 92 B.S.A. Motor Cycles Limited ** 11/09/2020 GBP 99.28 * — * — — — — — — — 60.00% 93 Mahindra Two Wheelers Europe Holdings S.a.r.l. $ 02/12/2014 EUR 84.50 1,215.95 (636.04) 580.24 0.33 579.38 — (274.74) — (274.74) — 100.00% 94 Peugeot Motocycles S.A.S. # 19/01/2015 EUR 84.50 42.19 (9.04) 486.49 453.34 63.44 892.14 (138.42) 4.75 (143.17) — 100.00% 95 Peugeot Motocycles Deutschland GmbH # 19/01/2015 EUR 84.50 0.22 6.06 29.11 22.83 — 130.90 0.07 0.03 0.04 — 100.00% 96 Peugeot Motocycles Italia S.p.A. # € 19/01/2015 EUR 84.50 2.23 (6.46) 6.29 10.52 — 1.25 (0.09) — (0.09) — 100.00% 97 PMTC Engineering SpA 23/01/2012 EUR 84.50 0.85 3.69 5.70 1.16 — 1.32 (2.36) — (2.36) — 100.00% 98 Mahindra Tractor Assembly Inc. 25/01/2013 USD 75.72 833.10 (844.52) 1.42 12.84 — 0.35 (10.98) 0.01 (10.99) — 100.00%