MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2022-23

397 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 47. 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 76.92% 43,356.73 63.69% 6,548.64 43.66% (74.24) 64.03% 6,474.40 SUBSIDIARIES Indian Mahindra Heavy Engines Limited 1.33% 749.92 0.67% 68.81 -0.27% 0.46 0.69% 69.27 NBS International Limited 0.02% 9.67 0.05% 5.58 -0.02% 0.04 0.06% 5.62 Gromax Agri Equipment Limited 0.08% 47.72 -0.02% (2.30) -0.02% 0.04 -0.02% (2.26) Mahindra Agri Solutions Limited -0.04% (20.48) -0.69% (71.07) -0.19% 0.33 -0.70% (70.74) Mahindra Fruits Private Limited 0.00% 0.11 0.00% (0.10) 0.00% — 0.00% (0.10) Mahindra HZPC Private Limited 0.01% 3.42 0.01% 1.04 0.00% — 0.01% 1.04 Mahindra EPC Irrigation Limited (Consolidated) 0.29% 163.41 -0.12% (12.24) -0.17% 0.29 -0.12% (11.95) Kota Farm Services Limited 0.00% (0.31) 0.00% — 0.00% — 0.00% — Bristlecone India Limited 0.22% 124.31 0.33% 33.44 0.53% (0.90) 0.32% 32.54 Mahindra & Mahindra Financial Services Limited (Consolidated) 32.93% 18,560.09 20.16% 2,072.40 19.78% (33.63) 20.16% 2,038.77 Mahindra Accelo Limited (Formerly known as Mahindra Intertrade Limited) (Consolidated) 1.58% 889.89 1.25% 128.08 1.72% (2.93) 1.24% 125.15 Mahindra Consulting Engineers Limited (upto 16 th March, 2023) 0.00% — 0.00% 0.14 -0.11% 0.18 0.00% 0.32 Mahindra Lifespace Developers Limited (Consolidated) 3.20% 1,805.77 0.99% 101.41 -0.05% 0.09 1.00% 101.50 Mahindra Holidays & Resorts India Limited -0.18% (100.99) 1.54% 158.58 -0.52% 0.88 1.58% 159.46 Mahindra Hotels and Residences India Limited 0.00% (1.36) -0.01% (1.18) 0.00% — -0.01% (1.18) Gables Promoters Private Limited 0.11% 62.62 0.03% 3.27 0.00% — 0.03% 3.27 Mahindra Holidays & Resorts India Limited ESOP Trust 0.01% 8.43 0.00% 0.16 0.00% — 0.00% 0.16 Mahindra Holdings Limited 5.08% 2,863.73 4.38% 450.28 0.00% — 4.45% 450.28 Mahindra Namaste Limited (upto 16 th March, 2023) 0.00% — 0.00% 0.17 0.00% — 0.00% 0.17