MAHINDRA & MAHINDRA LTD. Standalone Accounts 297 5. Capital-work-in progress (CWIP) (contd.) Ageing of capital work in progress Rupees crores Particulars Amount in Capital work in progress for a period of Less than 1 year 1-2 years 2-3 years More than 3 years Total As at 31st March, 2025 Projects in progress ................................................................................................................................... 1,611.29 134.32 7.81 9.77 1,763.19 Total....................................................................................................................................................................... 1,611.29 134.32 7.81 9.77 1,763.19 As at 31st March, 2024 Projects in progress ................................................................................................................................... 1,560.00 163.35 72.90 56.29 1,852.54 Total ..................................................................................................................................................................... 1,560.00 163.35 72.90 56.29 1,852.54 6. Other Intangible assets Rupees crores Particulars Development Expenditure Brand Licences Computer Software Others (refer note a) Total Cost Balance as at 1st April, 2023.................................................................. 7,946.71 134.05 94.61 69.43 8,244.80 Acquisitions through business combinations [refer note 45 (B)] ............................................................................................. 36.92 — 5.03 112.93 154.88 Additions / Transfer from Intangible assets under development during the year .................................................................... 1,205.23 — 51.75 — 1,256.98 Deductions during the year ......................................................................... (284.81) — (2.67) (37.33) (324.81) Balance as at 31st March, 2024 .......................................................... 8,904.05 134.05 148.72 145.03 9,331.85 Balance as at 1st April, 2024 ................................................................ 8,904.05 134.05 148.72 145.03 9,331.85 Additions / Transfer from Intangible assets under development during the year .................................................................... 1,435.70 — 18.53 — 1,454.23 Deductions during the year........................................................................... (1,836.46) — (0.27) (28.55) (1,865.28) Balance as at 31st March, 2025 .......................................................... 8,503.29 134.05 166.98 116.48 8,920.80 Accumulated amortisation and impairment Balance as at 1st April, 2023.................................................................. 4,196.56 34.34 84.56 3.26 4,318.72 Acquisitions through business combinations [refer note 45 (B)]............................................................................................... 31.34 — 4.69 106.31 142.34 Amortisation expense for the year ........................................................ 1,316.18 4.31 21.10 6.65 1,348.24 Impairment losses during the year.......................................................... 17.62 — — — 17.62 Deductions during the year ......................................................................... (284.81) — (2.67) — (287.48) Balance as at 31st March, 2024............................................................ 5,276.89 38.65 107.68 116.22 5,539.44 Balance as at 1st April, 2024.................................................................. 5,276.89 38.65 107.68 116.22 5,539.44 Amortisation expense for the year......................................................... 1,521.58 4.31 25.73 0.04 1,551.66 Deductions during the year........................................................................... (1,836.46) — (0.27) — (1,836.73) Balance as at 31st March, 2025............................................................ 4,962.01 42.96 133.14 116.26 5,254.37 Net carrying amount Net carrying amount as at 31st March, 2024.................................. 3,627.16 95.40 41.04 28.81 3,792.41 Net carrying amount as at 31st March, 2025........................... 3,541.28 91.09 33.84 0.22 3,666.43 Note: a) Others include trade marks, Transferable Development Rights (“TDR”), etc.
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