407 FINANCIAL STATEMENTS | Consolidated Accounts Particulars Land Buildings Leasehold Improvements Plant and equipment Furniture and fixtures Vehicles Aircraft Office equipments Total ACCUMULATED DEPRECIATION AND IMPAIRMENT Balance as at 1st April, 2024..................................................... 67.60 2,114.28 42.70 16,350.46 649.72 596.20 51.34 350.01 20,222.31 Depreciation expense for the year ........................................... — 237.09 7.81 2,422.60 100.85 174.59 6.08 40.05 2,989.07 Foreign exchange translation differences.............................. 2.83 10.59 0.76 (24.43) 2.09 (1.61) — 0.46 (9.31) Disposals during the year.................................................................. — (11.86) (1.01) (397.29) (39.58) (171.28) (53.26) (39.80) (714.08) Impairment losses during the year ........................................... — 20.50 — 57.67 11.90 0.26 — 0.15 90.48 Hyperinflation adjustment................................................................. — 3.36 0.12 41.09 1.63 0.08 — — 46.28 Balance as at 31st March, 2025............................................... 70.43 2,373.96 50.38 18,450.10 726.61 598.24 4.16 350.87 22,624.75 Balance as at 1st April, 2025..................................................... 70.43 2,373.96 50.38 18,450.10 726.61 598.24 4.16 350.87 22,624.75 Depreciation expense for the year ........................................... — 261.95 10.37 2,827.85 101.31 199.06 9.80 48.57 3,458.91 Foreign exchange translation differences.............................. 2.45 46.38 3.72 28.64 7.47 4.34 — 2.76 95.76 Disposals during the year.................................................................. — (32.15) (3.52) (447.47) (31.21) (210.33) — (19.94) (744.62) Disposal of subsidiaries....................................................................... — — (7.21) (63.44) (1.44) (0.56) — (0.41) (73.06) Impairment losses during the year............................................. 99.30 103.26 1.84 186.54 28.99 0.80 — 0.03 420.76 Hyperinflation adjustment................................................................. — 4.84 0.19 80.77 1.46 0.05 — — 87.31 Balance as at 31st March, 2026............................................... 172.18 2,758.24 55.77 21,062.99 833.19 591.60 13.96 381.88 25,869.81 NET CARRYING AMOUNT Net carrying amount as at 31st March, 2025..................... 1,241.66 5,568.77 29.79 13,694.13 383.17 632.49 201.83 127.63 21,879.47 Net carrying amount as at 31st March, 2026................ 1,192.21 5,855.16 60.14 15,970.41 403.24 735.62 192.34 147.23 24,556.35 4. Property, Plant and Equipment (Continued)
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