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

400 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2022-23 47. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (contd.) 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 Mahindra & Mahindra South Africa (Proprietary) Limited 0.16% 91.75 0.31% 31.40 5.84% (9.93) 0.21% 21.47 Mahindra Tractor Assembly, Inc. (upto 21 st October, 2022) 0.00% — 0.12% 12.12 7.57% (12.87) -0.01% (0.75) Mahindra USA Inc. -0.08% (43.83) 0.61% 62.66 7.67% (13.04) 0.49% 49.62 Bristlecone Limited -0.13% (73.41) 0.00% (0.44) 10.16% (17.27) -0.18% (17.71) Bristlecone Inc. 0.12% 70.12 0.20% 20.24 -4.52% 7.69 0.28% 27.93 Bristlecone Consulting Limited 0.01% 3.17 0.00% 0.29 0.00% — 0.00% 0.29 Bristlecone International AG 0.04% 20.23 0.01% 0.75 -1.06% 1.80 0.03% 2.55 Bristlecone UK Limited 0.01% 6.27 0.00% 0.17 -0.10% 0.17 0.00% 0.34 Bristlecone (Malaysia) Sdn. Bhd. 0.00% 1.86 0.00% 0.02 -0.04% 0.06 0.00% 0.08 Bristlecone Singapore Pte. Limited 0.02% 10.39 0.00% 0.18 -0.59% 1.00 0.01% 1.18 Bristlecone GmbH 0.09% 51.52 0.02% 2.04 -1.74% 2.96 0.05% 5.00 Bristlecone Internacional Costa Rica Limited 0.00% 0.82 0.00% — 0.00% — 0.00% — Heritage Bird (M) Sdn Bhd 0.00% 0.92 0.00% 0.35 0.00% — 0.00% 0.35 MH Boutique Hospitality Limited -0.01% (4.64) 0.00% (0.23) 0.00% — 0.00% (0.23) Infinity Hospitality Group Company Limited 0.01% 4.11 -0.01% (0.83) 0.00% — -0.01% (0.83) MHR Holdings (Mauritius) Limited -0.18% (103.74) -0.09% (9.71) 0.00% — -0.10% (9.71) Covington S.à r.l 0.04% 20.22 -0.11% (10.87) 0.00% — -0.11% (10.87) Arabian Dreams Hotel Apartments LLC 0.01% 3.74 0.02% 1.67 -0.12% 0.20 0.02% 1.87 Holiday Club Resort Oy (Consolidated) 0.40% 224.46 -0.01% (0.82) -7.13% 12.12 0.11% 11.30 Mahindra Overseas Investment Company (Mauritius) Limited -1.57% (885.45) -1.43% (147.12) 103.48% (175.95) -3.20% (323.07) Mahindra Emirates Vehicle Armouring FZ-LLC (Consolidated) 0.06% 35.28 0.03% 3.52 -1.52% 2.58 0.06% 6.10 Mahindra Racing UK Limited 0.02% 12.76 0.28% 28.91 -0.55% 0.94 0.30% 29.85