FINANCIAL STATEMENTS | Standalone Accounts 327 5. Capital-work-in progress (CWIP) (contd.) Ageing of capital-work-in progress Rupees crores Particulars Amount in Capital-work-in progress for a period of Less than 1 year 1-2 years 2-3 years More than 3 years Total As at 31st March, 2026 Projects in progress ................................................................................................................................... 1,555.17 111.38 19.69 2.63 1,688.87 Total....................................................................................................................................................................... 1,555.17 111.38 19.69 2.63 1,688.87 As at 31st March, 2025 Projects in progress ................................................................................................................................... 1,611.29 134.32 7.81 9.77 1,763.19 Total ..................................................................................................................................................................... 1,611.29 134.32 7.81 9.77 1,763.19 6. Other intangible assets Rupees crores Particulars Development expenditure Brand licences Computer software Others Total Cost Balance as at 1st April, 2024.................................................................. 8,904.05 134.05 148.72 145.03 9,331.85 Additions / Transfer from Intangible assets under development during the year .................................................................... 1,435.70 — 18.53 — 1,454.23 Deductions during the year ......................................................................... (1,836.46) — (0.27) (28.55) (1,865.28) Balance as at 31st March, 2025 .......................................................... 8,503.29 134.05 166.98 116.48 8,920.80 Balance as at 1st April, 2025 ................................................................ 8,503.29 134.05 166.98 116.48 8,920.80 Transfer from Intangible assets under development during the year ..................................................................................................... 941.06 0.43 33.54 — 975.03 Deductions during the year........................................................................... (413.04) — (1.66) — (414.70) Balance as at 31st March, 2026 .......................................................... 9,031.31 134.48 198.86 116.48 9,481.13 Accumulated amortisation and impairment Balance as at 1st April, 2024.................................................................. 5,276.89 38.65 107.68 116.22 5,539.44 Amortisation expense for the year ........................................................ 1,521.58 4.31 25.73 0.04 1,551.66 Deductions during the year ......................................................................... (1,836.46) — (0.27) — (1,836.73) Balance as at 31st March, 2025............................................................ 4,962.01 42.96 133.14 116.26 5,254.37 Balance as at 1st April, 2025.................................................................. 4,962.01 42.96 133.14 116.26 5,254.37 Amortisation expense for the year......................................................... 1,604.45 4.31 30.51 0.04 1,639.31 Impairment losses during the year ........................................................ 52.26 — — — 52.26 Deductions during the year........................................................................... (413.04) — (1.18) — (414.22) Balance as at 31st March, 2026............................................................ 6,205.68 47.27 162.47 116.30 6,531.72 Net carrying amount Net carrying amount as at 31st March, 2025.................................. 3,541.28 91.09 33.84 0.22 3,666.43 Net carrying amount as at 31st March, 2026........................... 2,825.63 87.21 36.39 0.18 2,949.41 Note: Others include trade marks, Transferable Development Rights (“TDR”), etc.
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