Balance Sheet
Sa_Notes02

2    Property, plant and equipment
       Current year

(₹ In Crore)

Particulars

Gross block (a)

Depreciation

Net block

As at 1 April 2024

Additions

Deductions/ adjustments

As at 31 March 2025

As at 1 April 2024

Deductions

For the year (b)

As at 31 March 2025

As at 31 March 2025

       

Land freehold

19.97

–

–

19.97

–

–

–

–

19.97

Land leasehold (Right-of-use assets)

148.45

–

1.98

146.47

–

–

–

–

146.47

Buildings

1,401.42

79.18

0.06

1,480.54

442.15

0.03

38.52

480.64

999.90

Waterpumps, reservoirs and mains

20.06

3.20

–

23.26

15.65

–

0.41

16.06

7.20

Plant and machinery

1,688.43

182.18

19.47

1,851.14

1,062.28

16.11

75.68

1,121.85

729.29

Computers and IT Equipment

89.92

23.90

0.04

113.78

75.82

0.04

9.10

84.88

28.90

Dies and moulds

1,040.43

364.48

0.91

1,404.00

628.26

0.88

114.92

742.30

661.70

Electric installations

97.60

10.07

–

107.67

75.56

–

2.81

78.37

29.30

Factory equipment

589.87

33.66

1.26

622.27

321.09

1.17

33.06

352.98

269.29

Furniture

54.02

3.38

0.19

57.21

38.34

0.15

5.46

43.65

13.56

Office equipment

66.76

4.40

0.77

70.39

50.36

0.76

5.49

55.09

15.30

Electric fittings

58.00

2.71

0.19

60.52

32.23

0.19

3.77

35.81

24.71

Vehicles and aircraft

756.66

46.70

13.56

789.80

152.00

11.69

94.91

235.22

554.58

Total

6,031.59

753.86

38.43

6,747.02

2,893.74

31.02

384.13

3,246.85

3,500.17

   

Capital work-in-progress

24.29

23.94

22.21

26.02

–

–

–

–

26.02

        

(a)  At cost, except leasehold land which is at cost, less amortisation.

(b)  Refer note 1 clause 3 of summary of material accounting policies.

(c)  No revaluation has been done during the year with respect to property, plant and equipment.

(d)  No assets acquired or transferred as part of business combination.    

       

Ageing Schedule for Capital work–in–progress

Particulars

Less than 1 year

1–2 years

2–3 years

More than 3 years

Total

   

Projects in Progress

24.39

1.63

–

–

26.02

Projects temporarily suspended

–

–

–

–

–

Total

24.39

1.63

–

–

26.02

    
There are no delayed and overrun projects.

       

Previous year

(₹ In Crore)

Particulars

Gross block (a)

Depreciation

Net block

As at 1 April 2023

Additions

Deductions/ adjustments

As at 31 March 2024

As at 1 April 2023

Deductions

For the year (b)

As at 31 March 2024

As at 31 March 2024

         

Land freehold

19.97

–

–

19.97

–

–

–

–

19.97

Land leasehold (Right-of-use assets)

150.43

–

1.98

148.45

–

–

–

–

148.45

Buildings

1,281.26

120.16

–

1,401.42

405.84

–

36.31

442.15

959.27

Waterpumps, reservoirs and mains

17.83

2.27

0.04

20.06

15.39

0.04

0.30

15.65

4.41

Plant and machinery

1,425.71

352.02

89.30

1,688.43

1,076.49

82.68

68.47

1,062.28

626.15

Computers and IT Equipment

83.48

9.65

3.21

89.92

73.43

3.21

5.60

75.82

14.10

Dies and moulds

855.20

188.40

3.17

1,040.43

543.60

2.45

87.11

628.26

412.17

Electric installations

83.29

14.31

–

97.60

73.83

–

1.73

75.56

22.04

Factory equipment

495.83

96.49

2.45

589.87

294.69

2.12

28.52

321.09

268.78

Furniture

47.42

6.71

0.11

54.02

35.06

0.09

3.37

38.34

15.68

Office equipment

59.99

6.83

0.06

66.76

45.76

0.06

4.66

50.36

16.40

Electric fittings

38.90

19.24

0.14

58.00

29.78

0.14

2.59

32.23

25.77

Vehicles and aircraft

744.20

25.48

13.02

756.66

74.35

11.64

89.29

152.00

604.66

Total

5,303.51

841.56

113.48

6,031.59

2,668.22

102.43

327.95

2,893.74

3,137.85

         

Capital work-in-progress

81.92

22.27

79.90

24.29

–

–

–

–

24.29

        

(a)  At cost, except leasehold land which is at cost, less amounts written off.

(b)  Refer note 1 clause 3 of summary of material accounting policies.

(c)  No revaluation has been done during the year with respect to property, plant and equipment.

(d)  No assets acquired or transferred as part of business combination.

      

Ageing Schedule for Capital work–in–progress

Particulars

Less than 1 year

1–2 years

2–3 years

More than 3 years

Total

   

Projects in Progress

23.10

1.19

–

–

24.29

Projects temporarily suspended

–

–

–

–

–

Total

23.10

1.19

–

–

24.29

     
There are no delayed and overrun projects.