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

412 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2022-23 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 @ ## 66 Holiday Club Canarias Sales & Marketing S.L.U. 02/09/2015 EUR 89.64 0.03 (14.23) 173.66 187.86 74.09 38.48 (2.73) (1.14) (1.60) — 67.18% 67 Holiday Club Canarias Resort Management S.L.U. 02/09/2015 EUR 89.64 0.03 66.57 176.06 109.46 113.72 51.31 5.87 1.05 4.83 — 67.18% 68 Holiday Club Canarias Vacation Club S.L.U. 18/12/2018 EUR 89.64 0.03 14.61 69.10 54.46 37.00 34.00 4.11 1.08 3.03 — 67.18% 69 Classic Legends Private Limited 18/10/2016 INR 1.00 525.00 (362.05) 483.82 320.87 72.79 710.84 (148.48) (0.07) (148.41) — 60.00% 70 BSA Company Limited 21/10/2016 GBP 101.92 2.74 26.98 99.04 69.32 * 36.76 (8.90) — (8.90) — 60.00% 71 The Birmingham Small Arms Company Limited ** 11/09/2020 GBP 101.92 * — * — — — — — — — 60.00% 72 BSA Corporation Limited ** 11/09/2020 GBP 101.92 * — * — — — — — — — 60.00% 73 B.S.A. Motor Cycles Limited ** 11/09/2020 GBP 101.92 * — * — — — — — — — 60.00% 74 Mahindra Two Wheelers Europe Holdings S.a.r.l. $ 02/12/2014 EUR 89.64 1,289.91 (1,289.94) 62.99 63.02 5.41 0.03 (615.17) 0.05 (615.22) — 100.00% 75 Mahindra Agri Solutions Limited 16/08/2000 INR 1.00 94.17 (114.65) 225.27 245.75 34.45 259.00 (71.07) — (71.07) — 98.79% 76 Mahindra Summit Agriscience Limited 09/10/2018 INR 1.00 128.11 (103.62) 155.57 131.08 — 192.81 (75.27) — (75.27) — 59.27% 77 Mahindra EPC Irrigation Limited 08/09/2011 INR 1.00 27.89 135.52 253.18 89.77 0.48 213.13 (15.96) (3.72) (12.24) — 54.31% 78 Mahindra Top Greenhouses Private Limited 16/11/2018 INR 1.00 3.00 (2.21) 1.83 1.04 — 2.12 (0.48) — (0.48) — 32.59% 79 Mahindra HZPC Private Limited 25/04/2013 INR 1.00 49.64 (46.22) 59.81 56.39 — 58.40 1.04 — 1.04 — 59.22% 80 Mahindra Fruits Private Limited 09/07/2014 INR 1.00 12.33 (12.22) 0.14 0.03 — * (0.10) — (0.10) — 98.79% 81 Bristlecone Limited 17/05/2004 USD 82.19 0.16 58.29 259.14 200.69 247.32 8.22 (0.45) — (0.45) — 97.19% 82 Bristlecone India Limited 25/09/1995 INR 1.00 19.05 105.26 229.09 104.78 7.79 497.34 45.04 11.60 33.44 — 97.19% 83 Bristlecone Consulting Limited 01/06/2010 CAD 60.78 * 3.16 3.62 0.46 — 2.23 0.38 0.10 0.28 — 97.19% 84 Bristlecone (Malaysia) Sdn.Bhd 30/05/2007 MYR 18.65 0.93 0.92 1.92 0.07 — 0.72 0.01 — 0.01 — 97.19% 85 Bristlecone International AG 21/06/2011 CHF 89.95 0.90 19.73 30.78 10.15 — 18.04 0.79 (0.01) 0.80 — 97.19% 86 Bristlecone (UK) Limited 31/05/1999 GBP 101.92 23.95 (17.69) 6.33 0.07 — 0.75 0.17 — 0.17 — 97.19% 87 Bristlecone Inc. 17/05/2004 USD 82.19 56.31 58.39 329.56 214.86 — 761.18 30.07 9.27 20.80 — 97.19% 88 Bristlecone Middle East DMCC 18/07/2016 AED 22.38 0.11 9.19 12.34 3.04 — 18.89 0.23 — 0.23 — 97.19% 89 Bristlecone GmbH 09/12/2003 EUR 89.64 0.45 49.75 59.84 9.64 — 59.27 1.95 0.52 1.43 — 97.19%