MAHINDRA & MAHINDRA LTD. Consolidated Accounts 395 27. Other Income Rupees crores Particulars 2025 2024 Interest Income On financial assets measured at amortised cost................................................................................................................................................ 1,093.42 636.08 On financial assets measured at FVTOCI.................................................................................................................................................................. 139.53 137.90 Dividend income Mutual funds................................................................................................................................................................................................................................. 9.55 10.79 Net gains/(losses) arising on financial assets/ liabilities measured at FVTPL............................................................................................. 412.73 1,069.91 Other non-operating income (net of directly attributable expenses)*............................................................................................................. 525.82 321.74 Total................................................................................................................................................................................................................................................................ 2,181.05 2,176.42 * includes gain on sale of property, plant and equipment, rent income etc. 28. Cost of materials consumed Rupees crores Particulars 2025 2024 Opening inventories.............................................................................................................................................................................................................................. 6,337.60 7,292.16 Purchases..................................................................................................................................................................................................................................................... 88,593.17 76,941.56 Adjustment on account of business combination/(disposal) of subsidiary (net)....................................................................................... — (1.06) Hyperinflation adjustment................................................................................................................................................................................................................ 39.19 71.43 Foreign currency translation difference.................................................................................................................................................................................. (31.04) (117.67) 94,938.92 84,186.42 Less: Closing inventories.................................................................................................................................................................................................................... 6,827.87 6,337.60 Total................................................................................................................................................................................................................................................................ 88,111.05 77,848.82 29. Changes in inventories of finished goods, work-in-progress and stock-in-trade Rupees crores Particulars 2025 2024 Opening inventories Finished goods produced................................................................................................................................................................................................................... 6,060.46 4,684.94 Work-in-progress...................................................................................................................................................................................................................................... 527.11 463.55 Stock-in-trade............................................................................................................................................................................................................................................ 1,291.56 1,335.56 Manufactured components.............................................................................................................................................................................................................. 540.92 494.55 8,420.05 6,978.60 Inventories on business combination/(disposal) of subsidiaries (net) Finished goods produced................................................................................................................................................................................................................... — (0.12) Work-in-progress...................................................................................................................................................................................................................................... — (0.33) — (0.45) Hyperinflation adjustment Finished goods produced................................................................................................................................................................................................................... 58.38 78.45 Work-in-progress...................................................................................................................................................................................................................................... 12.91 26.03 71.29 104.48 Foreign currency translation difference 21.44 (117.90) Less: Closing Inventories Finished goods produced................................................................................................................................................................................................................... 5,837.50 6,060.46 Work-in-progress...................................................................................................................................................................................................................................... 448.29 527.11 Stock-in-trade............................................................................................................................................................................................................................................ 1,504.56 1,291.56 Manufactured components.............................................................................................................................................................................................................. 734.61 540.92 8,524.96 8,420.05 Net (increase) in inventories...................................................................................................................................................................................................... (12.18) (1,455.32)
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