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10879000000.00 0.00 10879000000.00 2758000000.00 93000000.00 2851000000.00 0.00 8028000000.00 0.00 0.00 0.00 1310000.00 8029310000.00 -377000000.00 7652310000.00 8025310000.00 4000000.00 7648310000.00 4000000.00 712000000.00 2 22.55 22.55 0.00 0.00 22.55 22.55 Notes: 1) The Board of Directors of the Holding Company, at its meeting held on 14 May 2024, basis the recommendations of the Audit Committee and Committee of Independent Directors, has approved a scheme of arrangement amongst the Holding Company, Siemens Energy India Limited (“SEIL”) (a wholly owned subsidiary of the Holding Company, which was incorporated on 7 February 2024) and their respective shareholders and creditors, providing for the demerger of the Group's energy business to SEIL ( Proposed Transaction ) in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The Proposed Transaction is, inter alia, subject to receipt of requisite approvals from the statutory and regulatory authorities, including the approval from BSE Limited, National Stock Exchange of India Limited, the Securities and Exchange Board of India, the respective shareholders and creditors of the Holding Company and SEIL and National Company Law Tribunal. 2) Other income includes the following: (Rs. in million) __________________________________________________________________________________________ Quarter ended Six months ended Year ended Particulars 31/03/24 31/12/23 31/03/23 31/03/24 31/03/23 30/09/23 __________________________________________________________________________________________ Gain on sale of properties 1,923 256 62 2,179 62 243 (including assets held for sale) __________________________________________________________________________________________ 3) During the previous year, on 1 July 2023, the Holding Company acquired Electric Vehicle division of Mass-Tech Controls Private Limited ( Mass-Tech ) for a cash consideration of Rs. 380 million, subject to adjustments mutually agreed between the parties to the transaction. The fair value of assets and liabilities acquired have been determined provisionally in accordance with IND AS 103 'Business Combinations'. The purchase price has been provisionally allocated to the assets acquired and liabilities assumed based on the estimated fair values at the date of acquisition. The excess of the purchase price over the fair value of the net assets acquired has been allocated to goodwill. The Group believes that the information provides a reasonable basis for estimating the fair values of assets and liabilities acquired, but the potential for measurement period adjustments exists based on a continuing review of matters related to the acquisition. The purchase price allocation is expected to be completed within one year.The provisional goodwill on the above transaction is Rs 327 million and Rs. 332 million as at 31 March 2024 and 30 September 2023, respectively. 4) Previous period figures have been reclassified to conform the current year’s classification wherein, Contract liabilities amounting to Rs. 4,142 million have been netted off with Contract assets-Current ; “Contract assets – Current” amounting to Rs. 1,493 million has been reclassed to “Contract assets - Non-current” and Non-current provisions amounting Rs. 791 million has been reclassed to Current provisions . 5) The above consolidated unaudited financial results were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on 14 May 2024. Multi segment 2023-10-01 2024-03-31 Unaudited Consolidated 105751000000.00 4851000000.00 110602000000.00 23527000000.00 27594000000.00 -1260000000.00 10534000000.00 347000000.00 1585000000.00 30613000000.00 92940000000.00 17662000000.00 0.00 17662000000.00 4565000000.00 12000000.00 4577000000.00 0.00 13085000000.00 0.00 0.00 0.00 1400000.00 13086400000.00 -293000000.00 12793400000.00 13079400000.00 7000000.00 12786400000.00 7000000.00 712000000.00 2 36.76 36.76 0.00 0.00 36.76 36.76 Other expenses, net 4980000000.00 Project bought outs and other direct costs 11720000000.00 Other expenses, net 8892000000.00 Project bought outs and other direct costs 21721000000.00 86000000.00 12109000000.00 404000000.00 647000000.00 12681000000.00 4735000000.00 3000000.00 0.00 14000000.00 0.00 1426000000.00 1152000000.00 558000000.00 3136000000.00 1662000000.00 12582000000.00 47973000000.00 28208000000.00 0.00 53806000000.00 17217000000.00 59308000000.00 6953000000.00 1999000000.00 139283000000.00 0.00 16354000000.00 183845000000.00 3000000.00 0.00 231821000000.00 712000000.00 138453000000.00 139165000000.00 139251000000.00 0.00 6000000.00 1614000000.00 1620000000.00 3717000000.00 0.00 0.00 0.00 5337000000.00 0.00 46708000000.00 5028000000.00 51736000000.00 21031000000.00 13263000000.00 1203000000.00 0.00 87233000000.00 0.00 0.00 92570000000.00 231821000000.00 Assets classified as held for sale 0.00 Digital Industries 10419000000.00 Energy 16375000000.00 Mobility 7573000000.00 Others 275000000.00 Portfolio Companies 2171000000.00 Smart Infrastructure 21655000000.00 Assets classified as held for sale 0.00 Digital Industries 20798000000.00 Energy 27829000000.00 Mobility 14170000000.00 Others 436000000.00 Portfolio Companies 4390000000.00 Smart Infrastructure 40178000000.00 58468000000.00 107801000000.00 969000000.00 2050000000.00 57499000000.00 105751000000.00 Assets classified as held for sale 0.00 Digital Industries 1721000000.00 Energy 2243000000.00 Mobility 698000000.00 Others 10000000.00 Portfolio Companies 214000000.00 Smart Infrastructure 3097000000.00 Assets classified as held for sale 0.00 Digital Industries 3034000000.00 Energy 3494000000.00 Mobility 1190000000.00 Others 24000000.00 Portfolio Companies 356000000.00 Smart Infrastructure 5061000000.00 7983000000.00 13159000000.00 313000000.00 347000000.00 -3210000000.00 Note: During the quarter ended 31 December 2023, there has been a reorganisation in Digital Industries segment, due to which the Low Voltage Motors business is reported under Portfolio Companies segment. Accordingly, the comparative figures for the previous periods have been restated. -4851000000.00 10880000000.00 17663000000.00 Assets classified as held for sale 3000000.00 Digital Industries 13868000000.00 Energy 44142000000.00 Mobility 21762000000.00 Others 1826000000.00 Portfolio Companies 1996000000.00 Smart Infrastructure 55500000000.00 139097000000.00 92724000000.00 231821000000.00 Assets classified as held for sale 0.00 Digital Industries 7137000000.00 Energy 36312000000.00 Mobility 14998000000.00 Others 1040000000.00 Portfolio Companies 2745000000.00 Smart Infrastructure 24401000000.00 86633000000.00 5937000000.00 92570000000.00 347000000.00 -3162000000.00 -10071000000.00 0.00 0.00 0.00 0.00 0.00 0.00 4085000000.00 0.00 0.00 0.00 1585000000.00 0.00 370000000.00 0.00 0.00 0.00 -107000000.00 0.00 2655000000.00 0.00 0.00 0.00 0.00 0.00 -2061000000.00 0.00 -11669000000.00 5993000000.00 0.00 0.00 0.00 4116000000.00 0.00 1877000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1606000000.00 787000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2350000000.00 1590000000.00 0.00 0.00 0.00 2257000000.00 0.00 5294000000.00 0.00 7610000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 508000000.00 3568000000.00 114000000.00 0.00 0.00 -4190000000.00 5297000000.00 3000000.00 5300000000.00 11917000000.00 17217000000.00 Re-measurement of defined benefit obligations, net -479000000.00 Re-measurement of defined benefit obligations, net -442000000.00 -479000000.00 -442000000.00 -120000000.00 -111000000.00 Fair value changes on derivative designated as cash flow hedges, net -24000000.00 Fair value changes on derivative designated as cash flow hedges, net 51000000.00 -24000000.00 51000000.00 -6000000.00 13000000.00