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

403 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 Classic Legends Private Limited (Consolidated) 0.16% 89.80 -0.94% (97.04) -0.68% 1.15 -0.95% (95.89) M.I.T.R.A Agro Equipments Private Limited (upto 16 th March, 2023) 0.00% — 0.01% 1.53 0.00% — 0.02% 1.53 Carnot Technologies Private Limited 0.01% 7.63 0.02% 2.36 0.04% (0.07) 0.02% 2.29 Smartshift Logistics Solution Private Limited (Consolidated) 0.24% 137.12 -0.45% (45.86) 0.00% — -0.45% (45.86) Mahindra Summit Agriscience Limited 0.03% 14.69 -0.44% (45.16) 0.00% — -0.45% (45.16) Marvel Solren Private Limited (upto 22 nd December, 2022) 0.00% — 0.00% — 0.00% — 0.00% — Aquasail Distribution Company Private Limited 0.00% 0.51 0.00% — 0.00% — 0.00% — New Delhi Centre for Sight Limited (Consolidated) 0.16% 90.37 0.08% 7.73 0.00% — 0.08% 7.73 Foreign Mahindra-BT Investment Company (Mauritius) Limited 0.18% 103.17 0.02% 2.22 1.81% (3.07) -0.01% (0.85) Sampo Rosenlew Oy (upto 21 st July, 2022) 0.00% — -0.09% (9.00) 0.00% — -0.09% (9.00) Zoomcar Inc. (Consolidated) 0.00% — 0.00% — 0.00% — 0.00% — Mahindra Ideal Lanka (Private) Limited 0.01% 3.22 -0.01% (1.44) 0.21% (0.35) -0.02% (1.79) Non controlling Interest -19.01% (10,716.32) -10.63% (1,092.98) -9.97% 16.96 -10.64% (1,076.02) Consolidation adjustments and Inter Company Eliminations -34.20% (19,276.40) 14.64% 1,505.36 -59.93% 101.90 15.90% 1,607.26 Total 100.00% 56,365.79 100.00% 10,281.50 100.00% (170.03) 100.00% 10,111.47 47. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (contd.) Rupees crores