Integrated Annual Report 2024-25 296 4. Property, Plant and Equipment (contd.) (b) Right-of-use assets Rupees crores Particulars Land Buildings Vehicles Others (refer note a) Total Cost Balance as at 1st April, 2023..................................................................... 648.50 115.99 343.13 78.14 1,185.76 Acquisitions through business combinations [refer note 45 (B)]................................................................................................... 6.94 33.98 1.32 3.89 46.13 Additions during the year ................................................................................ 0.24 45.89 175.11 3.64 224.88 Deductions during the year ............................................................................ (1.17) (58.17) (49.55) (2.96) (111.85) Balance as at 31st March, 2024............................................................... 654.51 137.69 470.01 82.71 1,344.92 Balance as at 1st April, 2024 ................................................................... 654.51 137.69 470.01 82.71 1,344.92 Additions during the year ................................................................................ 15.04 44.15 169.64 7.60 236.43 Deductions during the year ............................................................................ — (41.59) (46.36) (0.30) (88.25) Balance as at 31st March, 2025............................................................... 669.55 140.25 593.29 90.01 1,493.10 Accumulated depreciation and impairment Balance as at 1st April, 2023..................................................................... 25.78 64.95 120.70 10.90 222.33 Acquisitions through business combinations [refer note 45 (B)].................................................................................................. 1.10 22.72 0.49 0.21 24.52 Depreciation expense for the year ........................................................... 9.71 35.22 92.96 11.56 149.45 Deductions during the year.............................................................................. (0.90) (43.14) (33.37) (0.30) (77.71) Balance as at 31st March, 2024............................................................... 35.69 79.75 180.78 22.37 318.59 Balance as at 1st April, 2024 ................................................................... 35.69 79.75 180.78 22.37 318.59 Depreciation expense for the year ........................................................... 11.28 28.31 113.03 12.86 165.48 Deductions during the year.............................................................................. — (32.71) (28.76) (0.12) (61.59) Balance as at 31st March, 2025............................................................... 46.97 75.35 265.05 35.11 422.48 Net carrying amount Net carrying amount as at 31st March, 2024 ................................... 618.82 57.94 289.23 60.34 1,026.33 Net carrying amount as at 31st March, 2025 ............................ 622.58 64.90 328.24 54.90 1,070.62 Note: a) Others include Plant & Equipment and Furniture & Fixtures. 5. Capital-work-in progress (CWIP) Rupees crores Particulars 2025 2024 Balance at the beginning of the year ............................................................................................................................................................................... 1,852.54 966.65 Additions during the year ................................................................................................................................................................................................................ 4,201.50 3,390.68 Interest capitalisation .......................................................................................................................................................................................................................... 40.66 49.63 Transfer to property, plant and equipment ......................................................................................................................................................................... (4,201.52) (2,553.28) Deletions during the year ................................................................................................................................................................................................................ (0.89) (1.14) Impairment losses during the year ........................................................................................................................................................................................... (129.10) — Balance at the end of the year .............................................................................................................................................................................................. 1,763.19 1,852.54
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