Consol_note02_Rev

2  Property, plant and equipment (including right-of-use assets)

     Current year

(₹ In Crore)

Particulars

Gross block

Depreciation

Net block

As at 1 April 2025

Additions

Additions due to acquisition

Deductions/ adjustments

Foreign currency translations

As at 31 Mar 2026

As at 1 April 2025

Deductions/ adjustments

For the year

Foreign currency translations

As at
31 Mar 2026

As at 31 Mar 2026

   

       

(i)

(ii)

(iii)

(iv)

(v)

(vi)=(i)+(ii)+ (iii)-(iv)+(v)

(vii)

(viii)

(ix)

(x)

(xi)=(vii)-(viii)+(ix)+(x)

   

(i)  Property, plant and equipment and Right-of-use assets

Land freehold

19.97

–

550.52

–

8.70

579.19

–

–

–

–

–

579.19

Land leasehold (Right-of-use assets)

146.47

4.19

74.39

–

1.13

226.18

–

–

2.19

–

2.19

223.99

Buildings

1,510.94

25.33

1,684.43

11.69

41.96

3,250.97

484.39

–

53.20

(1.54)

536.05

2,714.92

Buildings (Right-of-use assets)

–

–

140.22

–

8.88

149.10

–

–

4.07

–

4.07

145.03

Waterpumps, reservoirs and mains

23.26

0.12

–

–

–

23.38

16.06

–

0.55

–

16.61

6.77

Plant and machinery

1,884.25

113.11

917.59

62.53

30.24

2,882.66

1,123.63

46.63

103.03

0.22

1,180.25

1,702.41

Plant and machinery (Right-of-use assets)

–

–

198.81

–

3.20

202.01

–

–

2.94

–

2.94

199.07

Computers and IT Equipment

137.29

43.92

28.97

21.54

0.63

189.27

89.48

11.29

26.81

(0.03)

104.97

84.30

Computers and IT Equipment (Right-of-use assets)

–

10.00

11.10

–

0.16

21.26

–

–

0.84

–

0.84

20.42

Dies and moulds

1,404.00

201.22

–

11.59

2.01

1,595.64

742.30

10.54

155.85

–

887.61

708.03

Dies and moulds (Right-of-use assets)

–

–

45.04

0.02

7.91

52.93

–

–

8.13

–

8.13

44.80

Electric installations

107.69

8.69

–

0.26

–

116.12

78.37

0.26

3.52

–

81.63

34.49

Factory equipment

632.12

43.91

84.02

3.57

2.55

759.03

354.17

2.61

38.10

0.08

389.74

369.29

Factory equipment (Right-of-use assets)

–

–

1.40

–

0.02

1.42

–

–

0.04

–

0.04

1.38

Furniture

59.74

13.25

–

0.45

0.24

72.78

43.95

0.45

4.36

0.06

47.92

24.86

Office equipment

72.18

7.09

182.32

0.36

45.70

306.93

56.59

0.36

17.50

(1.50)

72.23

234.70

Office equipment (Right-of-use assets)

–

0.17

24.76

–

1.00

25.93

–

–

1.30

–

1.30

24.63

Electric fittings

60.52

0.81

–

0.24

–

61.09

35.81

0.24

3.55

–

39.12

21.97

Vehicles and aircraft

790.89

26.04

29.08

32.74

0.70

813.97

235.83

30.33

95.13

0.02

300.65

513.32

Vehicles and aircraft (Right-of-use assets)

–

2.05

73.99

–

1.96

78.00

–

–

4.26

–

4.26

73.74

   

Total

6,849.32

499.90

4,046.64

144.99

156.99

11,407.86

3,260.58

102.71

525.37

(2.69)

3,680.55

7,727.31

    

(ii)   Capital work-in-progress

29.20

50.96

73.60

35.22

1.78

120.32

–

–

–

–

–

120.32

    

(a)   At cost (less Depreciation), except freehold land which is at cost.

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

(c)   For additions due to acquisition refer note 46.

(d)   The group has elected to continue with the carrying value of all Property, plant and equipment measured as per the previous GAAP and use that carrying value as the deemed cost of Property, plant and equipment

(e)   As of the balance sheet date, property, plant and equipment in the amount of ₹ 604.72 crore were secured by pledge deeds entered and deposited in the land register, primarily for liabilities to banks.  

(f)    For disclosure related to right-of-use assets and corresponding lease liabilities see note 24.

       

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

114.94

5.37

0.01

–

120.32

Projects temporarily suspended

–

–

–

–

–

Total

114.94

5.37

0.01

–

120.32

     

There are no delayed and overrun projects.

    

     Previous year

(₹ In Crore)

Particulars

Gross block

Depreciation

Net block

As at 1 April 2024

Additions

Deductions/ adjustments

As at 31 Mar 2025

As at 1 April 2024

Deductions/ adjustments

For the year

As at
31 Mar 2025

As at 31 Mar 20256

   

(i)

(ii)

(iii)

(iv)=(i)+(ii)-(iii)

(v)

(vi)

(vii)

(viii)=(v) -(vi)+(vii)

(i)

Property, plant and equipment

Land freehold

Land leasehold (Right-of-use assets)

19.97

–

–

19.97

–

–

–

–

19.97

Buildings

148.45

–

1.98

146.47

–

–

–

–

146.47

Waterpumps, reservoirs and mains

1,401.42

109.58

0.06

1,510.94

442.16

0.04

42.27

484.39

1,026.55

Plant and machinery

20.06

3.20

–

23.26

15.65

–

0.41

16.06

7.20

Computers and IT Equipment

1,689.91

213.81

19.47

1,884.25

1,062.70

16.10

77.03

1,123.63

760.62

Dies and moulds

93.60

43.73

0.04

137.29

76.75

0.04

12.78

89.48

47.81

Electric installations

1,040.42

364.49

0.91

1,404.00

628.25

0.87

114.92

742.30

661.70

Factory equipment

97.60

10.09

–

107.69

75.56

–

2.81

78.37

29.32

Furniture

594.39

38.99

1.26

632.12

321.46

1.18

33.89

354.17

277.95

Office equipment

54.59

5.34

0.19

59.74

38.47

0.15

5.63

43.95

15.79

Electric fittings

68.55

4.40

0.77

72.18

51.48

0.76

5.87

56.59

15.59

Vehicles and aircraft

58.00

2.71

0.19

60.52

32.23

0.19

3.77

35.81

24.71

Total

757.64

47.03

13.78

790.89

152.43

11.84

95.24

235.83

555.06

    

Total

6,044.60

843.37

38.65

6,849.32

2,897.14

31.17

394.62

3,260.58

3,588.74

     

(ii)

Capital work-in-progress

28.23

29.98

29.01

29.20

–

–

–

–

29.20

     

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

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

(c)   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

27.57

1.63

–

–

29.20

Projects temporarily suspended

–

–

–

–

–

Total

27.57

1.63

–

–

29.20

     

There are no delayed and overrun projects.