411 FINANCIAL STATEMENTS | Consolidated Accounts 7. Other intangible assets Rupees crores Particulars Development expenditure Computer software Brand License & trademarks Others Total COST Balance as at 1st April, 2024.................................................................... 8,928.07 713.48 212.76 488.55 10,342.86 Additions/Transfer from intangibles assets under development during the year........................................................................................................ 3,772.46 268.25 — 9.68 4,050.39 Foreign exchange translation differences............................................. (5.65) 5.82 0.42 (2.44) (1.85) Deductions during the year............................................................................. (1,581.73) (8.43) — (32.86) (1,623.02) Hyperinflation adjustment................................................................................ 23.15 3.59 — 8.68 35.42 Balance as at 31st March, 2025.............................................................. 11,136.30 982.71 213.18 471.61 12,803.80 Balance as at 1st April, 2025.................................................................... 11,136.30 982.71 213.18 471.61 12,803.80 Additions/Transfer from intangibles assets under development during the year......................................................................................................... 2,909.87 251.22 0.43 10.26 3,171.78 Acquisitions through business combinations....................................... — 2.60 50.99 45.38 98.97 Foreign exchange translation differences............................................. 15.33 27.64 2.65 3.10 48.72 Deductions during the year.............................................................................. (414.88) (23.80) — (8.11) (446.79) Disposal of subsidiaries...................................................................................... — — — (21.47) (21.47) Hyperinflation adjustment................................................................................ 27.28 3.15 — 5.79 36.22 Capital subsidy.......................................................................................................... (232.98) — — — (232.98) Balance as at 31st March, 2026.............................................................. 13,440.92 1,243.52 267.25 506.56 15,458.25 ACCUMULATED AMORTISATION AND IMPAIRMENT Balance as at 1st April, 2024.................................................................... 5,181.29 572.27 58.08 258.78 6,070.42 Amortisation expense for the year .......................................................... 1,710.41 112.26 12.96 32.58 1,868.21 Foreign exchange translation differences............................................. (0.55) 5.72 0.40 0.09 5.66 Deductions during the year............................................................................. (1,581.73) (8.43) — (1.24) (1,591.40) Impairment losses during the year............................................................ 2.26 4.47 — 12.86 19.59 Hyperinflation adjustment................................................................................ 1.38 0.38 — 1.92 3.68 Balance as at 31st March, 2025 5,313.06 686.67 71.44 304.99 6,376.16 Balance as at 1st April, 2025 5,313.06 686.67 71.44 304.99 6,376.16 Amortisation expense for the year 2,262.19 158.55 15.50 42.74 2,478.98 Foreign exchange translation differences 20.17 25.13 2.58 4.28 52.16 Deductions during the year (414.40) (21.10) — (2.54) (438.04) Disposal of subsidiaries — — — (21.47) (21.47) Impairment losses during the year 75.49 18.68 — — 94.17 Hyperinflation adjustment 0.49 2.16 — 1.32 3.97 Balance as at 31st March, 2026 7,257.00 870.09 89.52 329.32 8,545.93 NET CARRYING AMOUNT Net carrying amount as at 31st March, 2025.................................... 5,823.24 296.04 141.74 166.62 6,427.64 Net carrying amount as at 31st March, 2026............................. 6,183.92 373.43 177.73 177.24 6,912.32 Note: Others include technical knowhow, customer relationships, Transferable Development Rights etc.
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