CONSOLIDATED ACCOUNTS 381 (A) Equity Share Capital Rupees crores Particulars 2024 2023 Issued, subscribed and paid up: Balance as at the beginning of the year.............................................................................. 556.82 556.06 Changes in equity share capital due to prior period error...................................... — — Restated balance................................................................................................................................ 556.82 556.06 Add: Allotment of shares by M&M ESOP Trust to Employees............................... 0.56 0.59 Add: Shares issued under scheme of arrangement....................................................... — 0.17 Balance as at the end of the year........................................................................................ 557.38 556.82 (B) Other Equity Rupees crores Particulars Attributable to owners of the company Noncontrolling interests Total Reserves and surplus Items of other comprehensive income Total other equity Capital reserve on consolidation Securities premium Shares options outstanding account Other reserves Retained earnings Debt instrument through other comprehensive income Equity instrument through other comprehensive income Effective portion of Cash Flow Hedges (Refer Note 40 (a) (ii)) Foreign currency translation reserve As at 1st April, 2023...................................... 369.27 2,745.48 260.33 4,844.87 48,187.61 (67.73) (196.97) (104.49) (229.40) 55,808.97 10,716.32 66,525.29 Profit for the year............................................ — — — — 11,268.64 — — — — 11,268.64 1,001.18 12,269.82 Other comprehensive income /(loss)............ — — — — 137.49 27.16 (55.73) 30.40 2.76 142.08 42.08 184.16 Total comprehensive income /(loss) for the year.............................................................. — — — — 11,406.13 27.16 (55.73) 30.40 2.76 11,410.72 1,043.26 12,453.98 Dividend paid on equity shares.................... — — — — (1,810.14) — — — — (1,810.14) (436.46) (2,246.60) Other comprehensive income reclassified to profit or loss.................................................. — — — — — — — — (16.42) (16.42) — (16.42) Transfers from Retained earnings............... — — — 184.20 (184.20) — — — — — — — On business combinations during the year........................................................................ — — — — — — — — — — 11.53 11.53 On disposal of subsidiaries during the year. — — — — — — — — — — (2.33) (2.33) Exercise of employee stock options.............. — 79.70 (79.70) — — — — — — — — — Allotment of bonus shares by M&M ESOP Trust to employees.......................................... — (0.28) — — — — — — — (0.28) — (0.28) On account of employee stock options lapsed ................................................................... — — (3.73) 3.73 — — — — — — — — Share-based payment to employees.......... — — 121.86 — — — — — — 121.86 — 121.86 Transactions with non-controlling interest and changes in group's interest................... — — — — 118.46 — — — — 118.46 (13.53) 104.93 As at 31st March, 2024....................................... 369.27 2,824.90 298.76 5,032.80 57,717.86 (40.57) (252.70) (74.09) (243.06) 65,633.17 11,318.79 76,951.96 Remeasurement income/(loss) (net) on defined benefit plans, net of deferred tax, aggregating to income of Rs. 137.49 crores (2023 : loss of Rs. 86.22 crores) has been recognised during the year as part of Retained earnings. Consolidated Statement of Changes in Equity | for the year ended 31st March, 2024
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