CONSOLIDATED ACCOUNTS 465 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 Resson Aerospace Corporation (upto 20th September, 2023) 0.00% — 0.00% (0.37) 0.09% 0.13 0.00% (0.24) The East India Company Group Ltd BVI (Consolidated) 0.00% — 0.00% — 0.00% — 0.00% — Joint Ventures (Investment as per the equity method) Indian Sanyo Special Steel Manufacturing India Private Limited (upto 27th April, 2023) 0.00% — 0.00% — 0.00% — 0.00% — Mahindra Susten Private Limited (Consolidated) 1.64% 1,088.40 0.94% 105.43 -0.94% (1.33) 0.91% 104.10 Classic Legends Private Limited (Consolidated) -0.01% (4.92) -0.88% (98.78) 2.86% 4.06 -0.83% (94.72) Carnot Technologies Private Limited 0.00% 0.43 -0.06% (7.21) 0.01% 0.01 -0.06% (7.20) Smartshift Logistics Solution Private Limited (Consolidated) 0.17% 112.70 -0.26% (29.36) -0.61% (0.86) -0.26% (30.22) Mahindra Summit Agriscience Limited 0.02% 15.99 -0.15% (16.70) 0.00% —-0.15% (16.70) Aquasail Distribution Company Private Limited 0.00% 0.53 0.00% — 0.00% — 0.00% — New Delhi Centre for Sight Limited (Consolidated) 0.14% 93.66 0.03% 3.29 0.00% —0.03% 3.29 Emergent Solren Private Limited (w.e.f. 1st September, 2023) (upto 9th January, 2024) 0.00% — 0.40% 44.59 0.00% — 0.39% 44.59 Mahindra Teqo Private Limited (w.e.f. 29th September, 2023) 0.14% 94.91 0.03% 2.82 0.00% — 0.02% 2.82 Foreign Mahindra-BT Investment Company (Mauritius) Limited 0.17% 109.92 0.03% 3.67 1.61% 2.29 0.05% 5.96 Zoomcar Inc. (Consolidated) (upto 29th December, 2023) 0.00% — 0.00% — 0.00% — 0.00% — 49. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (Continued) Rupees crores
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