475 FINANCIAL STATEMENTS | Consolidated Accounts 49. Statement of net assets and profit and loss and other comprehensive income attributable to owners and non-controlling interest (Continued) Rupees crores Name of the entity Net assets, i.e., total assets minus total liabilities Share of profit or loss Share of Other Comprehensive Income (OCI) Share of Total Comprehensive Income (TCI) As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated OCI Amount As % of consolidated TCI Amount Foreign CIE Automotive S.A. (Consolidated) 0.60% 560.76 1.34% 228.63 -5.94% (42.72) 1.04% 185.91 PF Holdings B.V. (Consolidated) 0.09% 82.87 -0.12% (20.70) 1.86% 13.37 -0.04% (7.33) The East India Company Group Ltd BVI (Consolidated) 0.00% — 0.00% — 0.00% — 0.00% — Joint Ventures (Investment as per the equity method) Indian Mahindra Susten Private Limited (Consolidated) 1.85% 1,724.38 0.21% 35.15 0.00% — 0.20% 35.15 Classic Legends Private Limited (Consolidated) 0.03% 31.94 -0.55% (94.79) 0.48% 3.42 -0.51% (91.37) Carnot Technologies Private Limited 0.00% 4.38 0.00% 0.85 0.00% 0.03 0.00% 0.88 Smartshift Logistics Solution Private Limited (Consolidated) 0.28% 263.74 0.31% 52.29 -0.05% (0.35) 0.29% 51.94 Mahindra Summit Agriscience Limited 0.02% 21.62 -0.03% (4.75) -0.02% (0.13) -0.03% (4.88) Aquasail Distribution Company Private Limited 0.00% — 0.00% — 0.00% — 0.00% — Mahindra Teqo Private Limited 0.11% 101.33 0.01% 2.19 0.01% 0.07 0.01% 2.26 Tech Mahindra Foundation (w.e.f. 9th January 2026) ## 0.00% — 0.00% — 0.00% — 0.00% — Foreign Mahindra Investment Company Mauritius Limited (Formerly known as Mahindra-BT Investment Company (Mauritius) Limited ) (upto 18th December, 2025) 0.00% — 0.03% 5.87 0.29% 2.11 0.04% 7.98 Mahindra Ideal Lanka (Private) Limited (upto 14th August 2025) 0.00% — 0.00% (0.43) 0.00% — 0.00% (0.43) Non controlling Interest -17.61% (16,394.65) -8.91% (1,522.86) -11.69% (84.02) -9.02% (1,606.88) Consolidation adjustments and Inter Company Eliminations -32.65% (30,391.91) -9.97% (1,704.71) -10.85% (78.03) -10.01% (1,782.74) Total 100.00% 93,096.35 100.00% 17,098.85 100.00% 719.03 100.00% 17,817.88 # Entity ceased to be a subsidiary of the Group with effect from 9th June 2026. Subsequently, the Group repurchased its stake on 17th November 2025. ## Classified as Joint Venture in accordance with the provisions of the shareholders’ agreement
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