Mahindra & Mahindra Limited | Integrated Annual Report 2025-26

413 FINANCIAL STATEMENTS | Consolidated Accounts 9. Investments (Continued) b) Measured as per other than equity accounting method Rupees crores Particulars Amortised Cost FVTOCI FVTPL Total 2026 2025 2026 2025 2026 2025 2026 2025 Quoted Investments in non-convertible debentures/bonds ..................................................... 25.54 25.70 302.41 308.18 — — 327.95 333.88 Investments in government securities ....... 627.50 887.37 2,592.29 2,511.03 — — 3,219.79 3,398.40 Investments in equity instruments .............. — — 1.77 162.26 0.10 622.43 1.87 784.69 Investments in Infrastructure Investment Trust ................................................................................... — — — — 490.27 366.06 490.27 366.06 653.04 913.07 2,896.47 2,981.47 490.37 988.49 4,039.88 4,883.03 Unquoted Investments in preference shares — of Joint ventures *............................................... — 114.46 — — 0.55 0.08 0.55 114.54 Investments in debentures/bonds — of Associates and joint ventures *............ 166.26 — — — 106.16 90.75 272.42 90.75 Investments in Alternate Investment Fund...................................................................................... — — — — 21.43 27.41 21.43 27.41 Investments in equity instruments................ — — 33.83 39.26 38.84 29.43 72.67 68.69 166.26 114.46 33.83 39.26 166.98 147.67 367.07 301.39 Total................................................................................... 819.30 1,027.53 2,930.30 3,020.73 657.35 1,136.16 4,406.95 5,184.42 Rupees crores Other Disclosures: 2026 2025 Aggregate amount of quoted investments (Gross)............................................................................................................................................ 14,140.08 15,071.93 Market value of quoted investments........................................................................................................................................................................... 40,596.56 43,967.47 Aggregate amount of unquoted investments (Gross)...................................................................................................................................... 5,378.89 4,289.17 * Refer note 44. B. Current Investments Rupees crores Particulars Amortised Cost FVTOCI FVTPL Total 2026 2025 2026 2025 2026 2025 2026 2025 Quoted Investments in debentures/bonds............................. — — 1,147.61 1,699.06 — — 1,147.61 1,699.06 Investments in equity instruments.......................... — — 0.01 0.01 — — 0.01 0.01 Investments in government securities.................. 323.12 321.77 764.19 1,752.53 — — 1,087.31 2,074.30 Investments in mutual funds....................................... — — — — 17,282.15 14,241.83 17,282.15 14,241.83 323.12 321.77 1,911.81 3,451.60 17,282.15 14,241.83 19,517.08 18,015.20 Unquoted Investments in certificate of deposits................... — — 170.16 325.95 773.60 2,330.40 943.76 2,656.35 Investments in corporate fixed deposits.................. 220.00 410.00 — — — — 220.00 410.00 Investments in debentures/bonds - of Other entities.......................................................................................... — — — 149.61 — — — 149.61 Investments in commercial paper ........................... — — — 97.68 124.03 618.63 124.03 716.31 220.00 410.00 170.16 573.24 897.63 2,949.03 1,287.79 3,932.27 Total.............................................................................................. 543.12 731.77 2,081.97 4,024.84 18,179.78 17,190.86 20,804.87 21,947.47

RkJQdWJsaXNoZXIy NTE5NzY=