MAHINDRA & MAHINDRA LTD. Consolidated Accounts 397 34. Other Expenses Rupees crores Particulars 2025 2024 Stores consumed.................................................................................................................................................................................................................................... 540.88 492.97 Tools consumed....................................................................................................................................................................................................................................... 94.47 94.23 Power and fuel......................................................................................................................................................................................................................................... 832.35 752.73 Rent including lease rentals........................................................................................................................................................................................................... 345.84 366.00 Insurance....................................................................................................................................................................................................................................................... 213.76 210.13 Repairs and maintenance.................................................................................................................................................................................................................. 963.91 776.31 Freight outward....................................................................................................................................................................................................................................... 5,747.02 5,276.03 Advertisement........................................................................................................................................................................................................................................... 802.12 722.62 Commission on sales / contracts................................................................................................................................................................................................ 1,379.15 1,173.69 Sales promotion expenses............................................................................................................................................................................................................... 624.98 589.71 Travelling and conveyance expenses........................................................................................................................................................................................ 664.46 644.57 Cost of projects....................................................................................................................................................................................................................................... 548.00 414.95 Legal and professional charges.................................................................................................................................................................................................... 1,034.07 849.45 Hire and service and subcontracting charges.................................................................................................................................................................... 2,015.02 2,013.29 Provision for expected credit losses including write offs (net)............................................................................................................................. 2,280.65 2,188.74 Miscellaneous expenses..................................................................................................................................................................................................................... 3,706.22 3,348.92 Total................................................................................................................................................................................................................................................................ 21,792.90 19,914.34 a) Short term leases and low value leases recognised as expense for the year ended 31st March, 2025 is aggregating to Rs. 322.04 crores (2024: Rs 343.19 crores) and Rs. 23.10 crores (2024: Rs 22.56 crores) respectively. b) Miscellaneous expenses include gain/loss on net monetary position related to entities under hyperinflationary economies for the year ended 31st March, 2025 aggregating to gain of Rs. 47.47 crores (2024: loss of Rs. 20.22 crores). c) Break-up of expected credit loss recognised during the year is as follows :- Rupees crores Particulars 2025 2024 Expected credit loss on: — Trade receivables........................................................................................................................................................................................................................ 108.87 94.41 — Contract assets........................................................................................................................................................................................................................... 0.10 13.83 — Financial services receivable.............................................................................................................................................................................................. 2,091.11 1,962.46 — Other financial assets............................................................................................................................................................................................................. 80.57 118.04 Total................................................................................................................................................................................................................................................................ 2,280.65 2,188.74 35 Earnings Per Share (EPS) Particulars 2025 2024 Profit for the year for basic EPS (Rupees crores)........................................................................................................................................................ 12,929.10 11,268.64 Profit for the year for diluted EPS (Rupees crores).................................................................................................................................................... 12,883.49 11,265.92 Weighted average number of Ordinary (Equity) Shares used in computing basic EPS................................................................... 1,11,54,70,199 1,11,41,65,864 Effect of dilutive potential Ordinary (Equity) Shares.................................................................................................................................................. 42,53,965 45,93,003 Weighted average number of Ordinary (Equity) Shares used in computing diluted EPS............................................................... 1,11,97,24,164 1,11,87,58,867 Basic Earnings per share (Rs.) (Face value of Rs. 5 per share).......................................................................................................................... 115.91 101.14 Diluted Earnings per share (Rs.).................................................................................................................................................................................................. 115.06 100.70
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