314

FINANCIAL STATEMENTS (consolidated)

Notes
FORMING PART OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2021
All amounts are in RS. Crores unless otherwise stated

4. Property, plant and equipment

Particulars Freehold Buildings Plant and Furniture Office Vehicles Total

land* equipment and fixtures equipment
Cost
At March 31, 2019 85.95 643.86 1,547.87 27.91 139.70 63.57 2,508.86
Additions - 134.21 411.34 7.58 49.83 23.97 626.93
Disposals - 0.23 33.00 1.09 2.37 6.94 43.63
Adjustments (Exchange - 1.48 1.65 0.05 0.47 0.40 4.05
difference)
At March 31, 2020 85.95 779.32 1,927.86 34.45 187.63 81.00 3,096.21
Additions - 22.59 171.67 3.67 31.59 20.40 249.92
Disposals - 2.45 15.77 0.47 16.35 5.17 40.21
Transfer from Investment - 10.12 - - - - 10.12
property (refer note 6)
Adjustments (Exchange - 4.78 4.74 0.10 1.54 0.97 12.13
difference)
At March 31, 2021 85.95 814.36 2,088.50 37.75 204.41 97.20 3,328.17

Accumulated depreciation
At March 31, 2019 - 69.64 636.47 12.34 72.65 25.69 816.79
Charge for the year - 33.46 230.62 4.07 29.13 13.59 310.87
Disposals - 0.23 26.38 0.80 2.31 4.58 34.30
Adjustments (Exchange 0.10 0.41 0.02 0.31 0.24 1.08
difference)
At March 31, 2020 - 102.97 841.12 15.63 99.78 34.94 1,094.44
Charge for the year - 36.13 260.13 4.73 33.45 16.36 350.80
Disposals - 2.11 14.21 0.26 1.91 2.97 21.46
Transfer from Investment - 6.96 - - - - 6.96
property (refer note 6)
Adjustments (Exchange - 0.46 1.01 0.04 0.94 0.47 2.92
difference)
At March 31, 2021 - 144.41 1,088.05 20.14 132.26 48.80 1,433.66

Carrying amount
At March 31, 2020 85.95 676.35 1,086.74 18.82 87.85 46.06 2,001.77
At March 31, 2021 85.95 669.95 1,000.45 17.61 72.15 48.40 1,894.51

* Title deeds for land and other properties Rs. 0.74 Crores (Rs. 0.74 Crores) at Alwar and Jhajjar are pending for mutation in favour of the Group.

5. Capital work-in-progress

Particulars As at As at
March 31, 2021 March 31, 2020
Capital work-in-progress* 63.91 26.75
63.91 26.75

* Capital work in progress as at March 31, 2021 comprises expenditure for buildings, plant in the course of construction and machineries yet
to be installed.

EICHER MOTORS LIMITED