STANDALONE ACCOUNTS 301 Rupees crores Note No. 2024 2023 I. ASSETS NON-CURRENT ASSETS Property, plant and equipment..................................................................................................................................................................... 4 13,740.02 13,050.12 Capital work-in-progress.................................................................................................................................................................................... 5 1,846.00 950.27 Intangible assets..................................................................................................................................................................................................... 6 3,788.01 3,926.08 Intangible assets under development...................................................................................................................................................... 7 1,909.80 1,834.35 Financial assets (i) Investments................................................................................................................................................................................................... 8 21,548.74 17,539.06 (ii) Loans.................................................................................................................................................................................................................. 9 93.09 177.45 (iii) Other financial assets............................................................................................................................................................................ 10 3,224.18 1,503.29 Income tax assets (net)..................................................................................................................................................................................... 926.74 910.60 Other non-current assets................................................................................................................................................................................. 11 1,629.00 1,244.96 48,705.58 41,136.18 CURRENT ASSETS Inventories................................................................................................................................................................................................................... 12 9,504.82 8,881.35 Financial assets (i) Investments................................................................................................................................................................................................... 8 8,446.66 9,548.01 (ii) Trade receivables....................................................................................................................................................................................... 13 4,549.46 4,041.73 (iii) Cash and cash equivalents................................................................................................................................................................. 14 1,869.37 1,310.11 (iv) Bank balances other than cash and cash equivalents................................................................................................... 15 3,656.55 3,171.64 (v) Loans.................................................................................................................................................................................................................. 9 2,378.92 2,176.96 (vi) Other financial assets............................................................................................................................................................................ 10 1,450.20 1,321.49 Other current assets............................................................................................................................................................................................ 11 3,249.82 3,499.68 Assets held for sale ............................................................................................................................................................................................ 16 — 692.66 35,105.80 34,643.63 TOTAL ASSETS....................................................................................................................................................................................................... 83,811.38 75,779.81 II. EQUITY AND LIABILITIES EQUITY Equity share capital.............................................................................................................................................................................................. 17 599.62 599.05 Other equity............................................................................................................................................................................................................... 51,676.94 42,757.68 52,276.56 43,356.73 LIABILITIES NON-CURRENT LIABILITIES Financial liabilities (i) Borrowings..................................................................................................................................................................................................... 19 1,134.86 2,331.56 (ii) Lease liabilities............................................................................................................................................................................................ 330.37 268.17 (iii) Other financial liabilities....................................................................................................................................................................... 20 697.53 678.36 Provisions..................................................................................................................................................................................................................... 21 1,187.23 1,207.09 Deferred tax liabilities (net)............................................................................................................................................................................ 22 1,555.06 1,470.29 Other non-current liabilities............................................................................................................................................................................ 23 651.02 427.62 5,556.07 6,383.09 CURRENT LIABILITIES Financial liabilities (i) Borrowings..................................................................................................................................................................................................... 19 450.03 2,312.17 (ii) Lease liabilities .......................................................................................................................................................................................... 121.19 113.62 (iii) Trade payables (a) Total outstanding dues of Micro Enterprises and Small Enterprises..................................................... 24 217.28 206.93 (b) Total outstanding dues of creditors other than Micro Enterprises and Small Enterprises.... 24 18,374.67 16,938.69 (iv) Other financial liabilities....................................................................................................................................................................... 20 1,615.39 1,622.21 Other current liabilities...................................................................................................................................................................................... 23 4,152.64 3,578.21 Provisions.................................................................................................................................................................................................................... 21 684.17 606.83 Current tax liabilities (net).............................................................................................................................................................................. 363.38 476.16 Liabilities directly associated with assets classified as held for sale............................................................................... — 185.17 25,978.75 26,039.99 TOTAL EQUITY AND LIABILITIES............................................................................................................................................................ 83,811.38 75,779.81 The accompanying notes 1 to 50 are an integral part of the Financial Statements Balance Sheet | as at 31st March, 2024 Directors: Vikram Singh Mehta T. N. Manoharan Haigreve Khaitan Shikha Sharma Nisaba Godrej Muthiah Murugappan (DIN - 00041197) (DIN - 01186248) (DIN - 00005290) (DIN - 00043265) (DIN - 00591503) (DIN - 07858587) In terms of our report attached. For B S R & Co. LLP Chartered Accountants Firm’s Registration No: 101248W/W-100022 Venkataramanan Vishwanath Partner Membership No: 113156 Bengaluru, 16th May, 2024 Anand G. Mahindra Chairman (DIN - 00004695) Anish Shah Managing Director and CEO (DIN - 02719429) Rajesh Jejurikar Executive Director and CEO (Auto and Farm Sector) (DIN - 00046823) Manoj Bhat Group Chief Financial Officer Narayan Shankar Company Secretary (ACS No. 8666) Mumbai, 16th May, 2024 For Mahindra & Mahindra Limited
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