391 FINANCIAL STATEMENTS | Consolidated Accounts Consolidated Statement of Changes in Equity | for the year ended 31st March, 2026 (A) Equity Share Capital Rupees crores Particulars 2026 2025 Issued, subscribed and paid up: Balance as at the beginning of the year.............................................................................. 558.15 557.38 Add: Allotment of shares by M&M ESOP Trust to Employees............................... 0.63 0.77 Balance as at the end of the year...................................................................................... 558.78 558.15 (B) Other Equity Rupees crores Particulars Attributable to owners of the company Noncontrolling interests Total Reserves and surplus Items of other comprehensive income Total other equity Capital reserve on consolidation Securities premium Shares options outstanding account Other reserves Retained earnings Debt instrument through other comprehensive income Equity instrument through other comprehensive income Effective portion of Cash Flow Hedges (Refer Note 40 (a) (iii)) Foreign currency translation reserve As at 1st April, 2025...................................... 369.27 2,932.84 308.32 5,253.78 68,007.89 8.24 (295.50) (131.75) 27.62 76,480.71 12,059.14 88,539.85 Profit for the year............................................ — — — — 17,098.85 — — — — 17,098.85 1,522.86 18,621.71 Other comprehensive income/(loss)............. — — — — (41.99) (16.71) 56.75 (55.61) 776.59 719.03 84.02 803.05 Total comprehensive income/(loss) for the year.............................................................. — — — — 17,056.86 (16.71) 56.75 (55.61) 776.59 17,817.88 1,606.88 19,424.76 Dividend paid on equity shares.................... — — — — (2,824.93) — — — — (2,824.93) (555.66) (3,380.59) Other comprehensive income/(loss) reclassified to profit or loss (net)................ — — — — — — — 65.77 133.29 199.06 — 199.06 Other comprehensive income/(loss) reclassified to retained earnings.................. — — — — (83.67) — 83.67 — — — — — Transfers from Retained earnings............... — — — 299.74 (299.74) — — — — — — — Exercise of employee stock options.............. — 124.67 (124.67) — — — — — — — — — Allotment of bonus shares by M&M ESOP Trust to employees.......................................... — (0.31) — — — — — — — (0.31) — (0.31) On account of employee stock options lapsed ................................................................... — (2.10) 2.10 — — — — — — — — Share-based payment to employees.......... — 324.88 — — — — — — 324.88 — 324.88 On account of business combination during the year.................................................. 2.13 — — — — — — — — 2.13 — 2.13 Transactions with non-controlling interest and changes in group's interest................... — — — — 536.80 — 1.35 — — 538.15 3,284.29 3,822.44 As at 31st March, 2026....................................... 371.40 3,057.20 506.43 5,555.62 82,393.21 (8.47) (153.73) (121.59) 937.50 92,537.57 16,394.65 1,08,932.22 Remeasurement income/(loss) (net) on defined benefit plans, net of deferred tax, aggregating to loss of Rs. 41.99 crores (2025 : income of Rs. 68.17 crores) has been recognised during the year as part of Retained earnings.
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