MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2023-24 464 49. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (Continued) Rupees crores Name of the entity 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 Bristlecone Middle East DMCC 0.02% 10.09 0.01% 0.65 0.10% 0.14 0.01% 0.79 Mahindra do Brasil Industrial Ltda 0.29% 193.21 0.68% 76.44 2.69% 3.82 0.70% 80.26 Mahindra Automotive North America Inc. (Consolidated) 0.14% 92.97 -0.08% (8.96) 0.96% 1.37 -0.07% (7.59) Erkunt Sanayi Anonim Şirketi 0.64% 422.15 -0.89% (100.48) -0.16% (0.23) -0.88% (100.71) Erkunt Traktor Sanayi Anonim Şirketi 1.01% 666.99 0.73% 81.78 1.91% 2.72 0.74% 84.50 Automobili Pininfarina GmbH (Consolidated) 0.00% (2.46) -1.07% (120.14) -1.13% (1.61) -1.07% (121.75) Mahindra Automotive Mauritius Limited 0.00% 0.43 -1.44% (162.01) 0.00% — -1.42% (162.01) Sampo Rosenlew Oy 0.04% 27.67 -0.62% (69.58) -0.07% (0.10) -0.61% (69.68) Associates (Investment as per the equity method) Indian Tech Mahindra Limited (Consolidated) 11.33% 7,502.09 5.89% 663.24 30.61% 43.49 6.19% 706.73 CIE Automotive India Limited (formerly known as Mahindra CIE Automotive Limited) (upto 24th May, 2023) 0.00% — 0.05% 5.29 0.28% 0.40 0.05% 5.69 PSL Media & Communications Limited 0.00% 1.06 0.00% 0.01 0.00% — 0.00% 0.01 Brainbees Solutions Limited (formerly known as Brainbees Solutions Private Limited) (Consolidated) 0.59% 392.58 -0.32% (35.88) 0.00% — -0.31% (35.88) Medwell Ventures Private Limited (Consolidated) (upto 19th April, 2023) 0.00% — 0.00% — 0.00% — 0.00% — Renew Sunlight Energy Private Limited 0.02% 14.18 0.00% 0.23 0.00% — 0.00% 0.23 Blue Planet Integrated Waste Solutions Limited (Formerly known as Mahindra Waste To Energy Solutions Limited) (w.e.f 28th December, 2023) 0.00% 2.48 0.00% (0.11) 0.00% — 0.00% (0.11) Foreign CIE Automotive S.A. (Consolidated) 1.39% 922.11 2.03% 228.81 -42.67% (60.62) 1.47% 168.19 PF Holdings B.V. (Consolidated) 0.16% 108.53 -0.02% (2.21) 0.31% 0.44 -0.02% (1.77)
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