MAHINDRA & MAHINDRA LTD. Consolidated Accounts 377 7. Other intangible assets Rupees crores Particulars Development expenditure Computer software Brand License & trademarks Others Total COST Balance as at 1st April, 2023.................................................................... 7,908.68 638.49 167.80 445.42 9,160.39 Additions/Transfer from intangibles assets under development during the year........................................................................................................ 1,300.37 103.46 1.48 12.17 1,417.48 Acquisitions through business combinations....................................... — — 43.40 74.05 117.45 Foreign exchange translation differences............................................. (7.56) (3.70) 0.08 (9.98) (21.16) Deductions during the year ........................................................................... (284.81) (20.70) — (42.88) (348.39) Disposal of subsidiaries...................................................................................... — (5.27) — (0.89) (6.16) Hyperinflation adjustment .............................................................................. 11.39 1.20 — 10.66 23.25 Balance as at 31st March, 2024.............................................................. 8,928.07 713.48 212.76 488.55 10,342.86 Balance as at 1st April, 2024.................................................................... 8,928.07 713.48 212.76 488.55 10,342.86 Additions/Transfer from intangibles assets under development during the year......................................................................................................... 3,772.46 268.25 — 9.68 4,050.39 Foreign exchange translation differences............................................. (5.65) 5.82 0.42 (2.44) (1.85) Deductions during the year ........................................................................... (1,581.73) (8.43) — (32.86) (1,623.02) Hyperinflation adjustment................................................................................ 23.15 3.59 — 8.68 35.42 Balance as at 31st March, 2025.............................................................. 11,136.30 982.71 213.18 471.61 12,803.80 ACCUMULATED AMORTISATION AND IMPAIRMENT Balance as at 1st April, 2023.................................................................... 4,144.36 512.81 43.13 220.34 4,920.64 Amortisation expense for the year .......................................................... 1,293.84 84.84 14.88 41.06 1,434.62 Foreign exchange translation differences............................................. (0.85) (2.67) 0.07 (1.49) (4.94) Deductions during the year ........................................................................... (284.81) (20.70) — (1.35) (306.86) Disposal of subsidiaries...................................................................................... — (2.33) — (0.89) (3.22) Impairment losses during the year .......................................................... 28.18 — — — 28.18 Hyperinflation adjustment .............................................................................. 0.57 0.32 — 1.11 2.00 Balance as at 31st March, 2024.............................................................. 5,181.29 572.27 58.08 258.78 6,070.42 Balance as at 1st April, 2024 .................................................................. 5,181.29 572.27 58.08 258.78 6,070.42 Amortisation expense for the year .......................................................... 1,710.41 112.26 12.96 32.58 1,868.21 Foreign exchange translation differences............................................. (0.55) 5.72 0.40 0.09 5.66 Deductions during the year ........................................................................... (1,581.73) (8.43) — (1.24) (1,591.40) Impairment losses during the year .......................................................... 2.26 4.47 — 12.86 19.59 Hyperinflation adjustment................................................................................ 1.38 0.38 — 1.92 3.68 Balance as at 31st March, 2025.............................................................. 5,313.06 686.67 71.44 304.99 6,376.16 NET CARRYING AMOUNT Net carrying amount as at 31st March, 2024.................................... 3,746.78 141.21 154.68 229.77 4,272.44 Net carrying amount as at 31st March, 2025............................. 5,823.24 296.04 141.74 166.62 6,427.64 Note: Others include technical knowhow, customer relationships, Transferable Development Rights etc.
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