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

399 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY AND SUSTAINABILITY 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 Mahindra Waste to Energy Solutions Limited 0.03% 15.90 -0.04% (3.68) 0.00% — -0.04% (3.68) Mahindra Telecom Energy Management Services Limited 0.12% 69.64 0.00% 0.02 0.00% — 0.00% 0.02 Martial Solren Private Limited (upto 22 nd December, 2022) 0.00% — 0.00% (0.03) 0.00% — 0.00% (0.03) Mahindra Solarize Private Limited 0.07% 40.25 0.02% 2.18 -0.01% 0.01 0.02% 2.19 Brightsolar Renewable Energy Private Limited (upto 22 nd December, 2022) 0.00% — 0.00% 0.08 0.00% — 0.00% 0.08 Merakisan Private Limited (upto 7 th September, 2022) 0.00% — 0.00% — 0.00% — 0.00% — Swaraj Engines Limited (w.e.f. 28 th September, 2022) 0.82% 460.50 0.51% 52.02 0.98% (1.66) 0.50% 50.36 Mahindra Telephonics Integrated Systems Limited (w.e.f. 17 th June, 2022) 0.00% 0.39 0.01% 0.94 0.00% — 0.01% 0.94 M.I.T.R.A Agro Equipments Private Limited (w.e.f. 17 th March, 2023) 0.06% 34.50 0.00% — 0.00% — 0.00% — Emergent Solren Private Limited (w.e.f 9 th November, 2022) 0.00% 0.01 0.00% (0.04) 0.00% — 0.00% (0.04) Mahindra Electric Automobile Limited (w.e.f. 25 th October, 2022) 2.61% 1,468.93 -0.01% (0.56) 0.00% — -0.01% (0.56) Guestline Hospitality Management and Development Services Limited (w.e.f 2 nd December, 2022) 0.01% 5.13 0.00% 0.07 0.00% — 0.00% 0.07 Resurgence Solarize Urja Private Limited (w.e.f. 29 th August, 2022) 0.02% 9.77 0.00% (0.21) 0.00% — 0.00% (0.21) Mahindra Holidays & Resorts Harihareshwar Limited (w.e.f. 23 rd August, 2022) 0.00% 0.04 0.00% (0.01) 0.00% — 0.00% (0.01) Mahindra Aerospace Private Limited (Consolidated) (w.e.f. 29 th March 2023) 0.36% 201.54 0.00% — 0.00% — 0.00% — Foreign Mahindra Automotive Australia Pty. Limited 0.07% 36.77 0.17% 17.76 0.27% (0.46) 0.17% 17.30 Mahindra Europe S.r.l. 0.03% 14.85 0.02% 1.72 -0.51% 0.86 0.03% 2.58 47. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (contd.) Rupees crores