MAHINDRA & MAHINDRA LTD. Consolidated Accounts 373 4. Property, plant and equipment Property, plant and equipment comprise of owned assets and right-of-use assets that do not meet the definition of Investment property. Rupees crores Particulars 2025 2024 a) Owned assets.............................................................................................................................................................................................................................................................................................................................. 21,879.47 17,761.91 b) Right-of-use assets.................................................................................................................................................................................................................................................................................................................. 3,955.35 3,646.69 Total............................................................................................................................................................................................................................................................................................................................................................... 25,834.82 21,408.60 a) Owned assets Rupees crores Particulars Land Buildings Leasehold improvements Plant and equipment Furniture and fixtures Vehicles Aircraft Office equipments Total COST Balance as at 1st April, 2023...................................................... 1,242.19 6,680.45 66.94 24,542.33 914.36 1,021.79 57.22 437.00 34,962.28 Additions/Transfer from capital work-in-progress during the year.................................................................................................... 100.48 429.67 11.12 2,572.92 136.36 329.31 — 48.51 3,628.37 Acquisitions through business combinations............................ 42.29 20.69 — 128.83 0.16 — — 2.02 193.99 Foreign exchange translation differences.................................. (68.26) (66.44) (0.04) (218.86) (13.37) (0.57) — (0.22) (367.76) Disposals during the year ............................................................... (20.51) (35.02) (9.04) (327.25) (43.02) (197.07) — (20.40) (652.31) Disposal of subsidiaries...................................................................... — (1.07) — (41.58) (0.71) (0.91) — (0.15) (44.42) Hyperinflation adjustment .............................................................. 35.65 35.33 0.72 215.25 9.10 0.25 — — 296.30 Reclassified as held for sale .......................................................... (24.72) (7.51) — — — — — — (32.23) Balance as at 31st March, 2024................................................ 1,307.12 7,056.10 69.70 26,871.64 1,002.88 1,152.80 57.22 466.76 37,984.22 Balance as at 1st April, 2024...................................................... 1,307.12 7,056.10 69.70 26,871.64 1,002.88 1,152.80 57.22 466.76 37,984.22 Additions /Transfer from capital work-in-progress during the year.................................................................................................... 6.60 871.22 9.77 5,580.62 139.35 337.62 205.99 55.57 7,206.74 Foreign exchange translation differences.................................. (1.50) 13.94 1.13 (52.40) 3.37 1.12 — 0.55 (33.79) Disposals during the year ............................................................... (29.24) (27.62) (1.01) (424.48) (43.56) (261.14) (57.22) (44.38) (888.65) Hyperinflation adjustment................................................................ 29.11 29.09 0.58 168.85 7.74 0.33 — — 235.70 Balance as at 31st March, 2025................................................ 1,312.09 7,942.73 80.17 32,144.23 1,109.78 1,230.73 205.99 478.50 44,504.22 ACCUMULATED DEPRECIATION AND IMPAIRMENT Balance as at 1st April, 2023....................................................... 75.91 1,945.41 43.22 14,727.09 609.07 542.52 48.71 331.93 18,323.86 Depreciation expense for the year ............................................. — 210.29 6.90 1,934.73 81.33 177.68 2.63 36.97 2,450.53 Foreign exchange translation differences.................................. (8.31) (27.96) 0.13 (117.51) (13.32) (0.56) — (0.22) (167.75) Disposals during the year ............................................................... — (12.64) (7.79) (288.47) (30.76) (123.30) — (18.56) (481.52) Disposal of subsidiaries...................................................................... — (0.99) — (12.44) (0.31) (0.22) — (0.11) (14.07) Hyperinflation adjustment .............................................................. — 6.93 0.24 107.06 3.71 0.08 — — 118.02 Reclassified as held for sale .......................................................... — (6.76) — — — — — — (6.76) Balance as at 31st March, 2024................................................ 67.60 2,114.28 42.70 16,350.46 649.72 596.20 51.34 350.01 20,222.31 Balance as at 1st April, 2024........................................................ 67.60 2,114.28 42.70 16,350.46 649.72 596.20 51.34 350.01 20,222.31 Depreciation expense for the year ............................................. — 237.09 7.81 2,422.60 100.85 174.59 6.08 40.05 2,989.07 Foreign exchange translation differences.................................. 2.83 10.59 0.76 (24.43) 2.09 (1.61) — 0.46 (9.31) Disposals during the year ............................................................... — (11.86) (1.01) (397.29) (39.58) (171.28) (53.26) (39.80) (714.08) Impairment losses during the year................................................. — 20.50 — 57.67 11.90 0.26 — 0.15 90.48 Hyperinflation adjustment .............................................................. — 3.36 0.12 41.09 1.63 0.08 — — 46.28 Balance as at 31st March, 2025................................................... 70.43 2,373.96 50.38 18,450.10 726.61 598.24 4.16 350.87 22,624.75 NET CARRYING AMOUNT................................................................ Net carrying amount as at 31st March, 2024......................... 1,239.52 4,941.82 27.00 10,521.18 353.16 556.60 5.88 116.75 17,761.91 Net carrying amount as at 31st March, 2025..................... 1,241.66 5,568.77 29.79 13,694.13 383.17 632.49 201.83 127.63 21,879.47
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