MAHINDRA & MAHINDRA LTD. Standalone Accounts 295 4. Property, Plant and Equipment Property, plant and equipment comprise of owned and right-of-use assets that do not meet the definition of Investment property. Rupees crores Particulars 2025 2024 (a) Owned assets ................................................................................................................................................................................................................................... 14,891.06 12,962.64 (b) Right-of-use assets........................................................................................................................................................................................................................ 1,070.62 1,026.33 Total................................................................................................................................................................................................................................................................ 15,961.68 13,988.97 (a) Owned assets Rupees crores Particulars Land – Freehold Buildings Plant and Equipment Office Equipment Furniture and Fixtures Aircraft Vehicles Total Cost Balance as at 1st April, 2023........................................ 323.95 4,453.09 21,114.97 214.53 252.48 57.22 368.23 26,784.47 Acquisitions through business combinations [refer note 45 (B)]...................................................................... — 93.83 382.00 19.41 9.12 — 2.12 506.48 Additions / Transfer from capital work-in- progress during the year....................................................... — 268.68 2,229.04 17.59 16.13 — 36.71 2,568.15 Disposals during the year ................................................... — (5.55) (253.69) (4.02) (5.27) — (83.05) (351.58) Balance as at 31st March, 2024.................................. 323.95 4,810.05 23,472.32 247.51 272.46 57.22 324.01 29,507.52 Balance as at 1st April, 2024........................................ 323.95 4,810.05 23,472.32 247.51 272.46 57.22 324.01 29,507.52 Additions / Transfer from capital work-in- progress during the year ...................................................... — 716.72 3,419.59 28.84 18.76 — 17.61 4,201.52 Disposals during the year..................................................... (1.52) (25.27) (364.51) (32.48) (18.51) (57.22) (93.95) (593.46) Balance as at 31st March, 2025.................................. 322.43 5,501.50 26,527.40 243.87 272.71 — 247.67 33,115.58 Accumulated depreciation and impairment Balance as at 1st April, 2023........................................ — 1,225.42 12,783.72 170.53 194.54 48.71 274.86 14,697.78 Acquisitions through business combinations [refer note 45 (B)]..................................................................... — 31.13 210.63 17.24 6.87 — 1.72 267.59 Depreciation expense for the year................................ — 146.98 1,632.93 14.15 12.02 2.63 37.17 1,845.88 Disposals during the year..................................................... — (1.26) (196.62) (3.56) (4.70) — (60.23) (266.37) Balance as at 31st March, 2024.................................. — 1,402.27 14,430.66 198.36 208.73 51.34 253.52 16,544.88 Balance as at 1st April, 2024........................................ — 1,402.27 14,430.66 198.36 208.73 51.34 253.52 16,544.88 Depreciation expense for the year................................ — 164.07 1,979.94 15.92 13.23 1.92 24.09 2,199.17 Disposals during the year..................................................... — (9.18) (336.02) (28.86) (17.22) (53.26) (74.99) (519.53) Balance as at 31st March, 2025.................................. — 1,557.16 16,074.58 185.42 204.74 — 202.62 18,224.52 Net carrying amount Net carrying amount as at 31st March, 2024........ 323.95 3,407.78 9,041.66 49.15 63.73 5.88 70.49 12,962.64 Net carrying amount as at 31st March, 2025... 322.43 3,944.34 10,452.82 58.45 67.97 — 45.05 14,891.06 Notes: a) Buildings include Rs. * crores (2024: Rs. * crores) being the value of shares in co-operative housing societies. * denotes amounts less than Rs. 50,000.
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