Integrated Annual Report 2024-25 340 Description of each of the reportable segments for all periods presented, is as under: a) Automotive: This segment comprises of sale of automobiles, two wheelers, spares, construction equipments and related services; b) Farm Equipment: This segment comprises of sale of tractors, implements, spares, powerol and related services; c) Auto Investments: This segment comprises of investments in automotive related subsidiaries, associates and joint ventures; d) Farm Investments: This segment comprises of investments in farm equipment related subsidiaries, associates and joint ventures; e) Industrial Businesses and Consumer Services’ segment: This segment comprises of investments in other than automotive & farm related subsidiaries, associates and joint ventures; The measurement of each segment’s revenues, expenses, assets and liabilities is consistent with the accounting policies that are used in preparation of the financial statements. Segment result represents the profit before interest and tax without allocation of corporate income and expenses. Information regarding the Company’s reportable segments is presented below: Rupees crores Particulars 2025 Automotive Farm Equipment Auto Investments Farm Investments Investment in Industrial Businesses and Consumer Services Total Segment Eliminations Total Revenue External Revenue.............................................................................. 87,287.47 29,196.21 18.83 65.49 2,056.53 1,18,624.53 — 1,18,624.53 Inter Segment Revenue................................................................ 155.63 40.45 — — — 196.08 (196.08) — Income from operation.............................................................. 87,443.10 29,236.66 18.83 65.49 2,056.53 1,18,820.61 (196.08) 1,18,624.53 Results Segment Result.................................................................................. 8,277.23 5,371.02 (175.40) (588.19) 2,090.10 14,974.76 — 14,974.76 Less: Finance costs........................................................................... 250.47 Add: Unallocated corporate income net of unallocated expenses..................................................................... 925.83 Profit before tax............................................................................. 15,650.12 Income Taxes........................................................................................ 3,795.16 Profit after tax.................................................................................. 11,854.96 Out of total external revenue above: Revenue from contracts with customers............................. 1,15,110.84 Revenue from other sources..................................................... 1,372.84 Income from investment related to subsidiaries, associates and joint ventures .................................................. 2,140.85 Total 1,18,624.53 Other Information Segment Assets.................................................................................. 35,836.19 12,007.36 7,120.31 2,215.88 14,479.82 71,659.56 — 71,659.56 Unallocated Corporate Assets.................................................. 27,989.35 Total Assets......................................................................................... 99,648.91 Segment Liabilities............................................................................ 27,444.27 6,431.92 — 82.32 — 33,958.51 — 33,958.51 Unallocated Corporate Liabilities 4,105.30 Total Liabilities................................................................................. 38,063.81 Additions to non current assets............................................. 4,243.05 838.21 — — — 5,081.26 — 5,081.26 Depreciation, amortisation and impairment expense.... 3,505.07 683.21 — — — 4,188.28 — 4,188.28 43. Segment information (contd.) Operating Segments (contd.)
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