Integrated Annual Report 2025-26 326 4. Property, plant and equipment (contd.) (b) Right-of-use assets Rupees crores Particulars Land Buildings Vehicles Plant and equipment Total Cost Balance as at 1st April, 2024..................................................................... 654.51 137.69 470.01 82.71 1,344.92 Additions during the year ................................................................................ 15.04 44.15 169.64 7.60 236.43 Deductions during the year ............................................................................ — (41.59) (46.36) (0.30) (88.25) Balance as at 31st March, 2025............................................................... 669.55 140.25 593.29 90.01 1,493.10 Balance as at 1st April, 2025 ................................................................... 669.55 140.25 593.29 90.01 1,493.10 Additions during the year ................................................................................ 1.86 38.57 170.30 11.01 221.74 Deductions during the year ............................................................................ — (16.03) (59.94) (0.89) (76.86) Balance as at 31st March, 2026............................................................... 671.41 162.79 703.65 100.13 1,637.98 Accumulated depreciation and impairment Balance as at 1st April, 2024..................................................................... 35.69 79.75 180.78 22.37 318.59 Depreciation expense for the year ........................................................... 11.28 28.31 113.03 12.86 165.48 Deductions during the year.............................................................................. — (32.71) (28.76) (0.12) (61.59) Balance as at 31st March, 2025............................................................... 46.97 75.35 265.05 35.11 422.48 Balance as at 1st April, 2025 ................................................................... 46.97 75.35 265.05 35.11 422.48 Depreciation expense for the year ........................................................... 12.50 25.59 133.72 14.96 186.77 Deductions during the year.............................................................................. — (14.93) (47.26) (0.86) (63.05) Balance as at 31st March, 2026............................................................... 59.47 86.01 351.51 49.21 546.20 Net carrying amount Net carrying amount as at 31st March, 2025 ................................... 622.58 64.90 328.24 54.90 1,070.62 Net carrying amount as at 31st March, 2026 ............................ 611.94 76.78 352.14 50.92 1,091.78 5. Capital-work-in progress (CWIP) Rupees crores Particulars 2026 2025 Balance at the beginning of the year ............................................................................................................................................................................... 1,763.19 1,852.54 Additions during the year ................................................................................................................................................................................................................ 3,365.81 4,201.50 Interest capitalisation .......................................................................................................................................................................................................................... 21.03 40.66 Transfer to property, plant and equipment ......................................................................................................................................................................... (3,379.79) (4,201.52) Deletions during the year ................................................................................................................................................................................................................ — (0.89) Impairment losses during the year ........................................................................................................................................................................................... (81.37) (129.10) Balance at the end of the year .............................................................................................................................................................................................. 1,688.87 1,763.19
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