<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin/in-bse-fin-ent" xmlns:in-bse-fin-type="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:type="simple" xlink:href="Ind-AS_entry_point_2020-03-31.xsd"/>
<xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneOperatingExpenses02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:FourOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourOperatingExpenses02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:FourOperatingExpenses02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-09-30</xbrli:instant></xbrli:period></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-09-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">ACE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-09-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit>
<in-bse-fin:ScripCode contextRef="OneD">532762</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">ACE</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NOTLISTED</in-bse-fin:MSEISymbol>
<in-bse-fin:NameOfTheCompany contextRef="OneD">Action Construction Equipment Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2024-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2025-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2024-11-08</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2024-10-25</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange>
<in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency>
<in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Lakhs</in-bse-fin:LevelOfRoundingUsedInFinancialStatements>
<in-bse-fin:ReportingQuarter contextRef="OneD">Half yearly</in-bse-fin:ReportingQuarter>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">13:15:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">14:40:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2024-11-08</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2024-11-08</in-bse-fin:DateOfEndOfBoardMeeting>
<in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany contextRef="OneD">true</in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany>
<in-bse-fin:TypeOfCashFlowStatement contextRef="OneD">Cash Flow Indirect</in-bse-fin:TypeOfCashFlowStatement>
<in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2024-07-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2024-09-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">7566900000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">342100000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="OneD" unitRef="INR" decimals="-5">7909000000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">4971100000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">254400000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">333100000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">90300000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">69900000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">922700000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">6641500000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">1267500000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">1267500000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">305900000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">13400000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">319300000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">948200000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-5">948200000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">3800000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">952000000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ProfitOrLossAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">948000000.00</in-bse-fin:ProfitOrLossAttributableToOwnersOfParent>
<in-bse-fin:ProfitOrLossAttributableToNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">200000.00</in-bse-fin:ProfitOrLossAttributableToNonControllingInterests>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">951400000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">600000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">238200000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">7.97</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">7.96</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">7.97</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">7.96</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">*Profit and total comprehensive income attributable to non- controlling interests of Rs. 47,000 has not been disclosed due to rounding off of Rs. into Lakhs for the quarter ended 30 June 2024.      Notes to the statement of unaudited financial results for the quarter and half year ended 30 September, 2024 submitted with results at the time of outcome (PDF)</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="FourD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="FourD">2024-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="FourD">2024-09-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="FourD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">14909500000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="FourD" unitRef="INR" decimals="-5">617600000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="FourD" unitRef="INR" decimals="-5">15527100000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="FourD" unitRef="INR" decimals="-5">10420100000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">-58600000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="FourD" unitRef="INR" decimals="-5">649100000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">163700000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">138400000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="FourD" unitRef="INR" decimals="-5">1827000000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="FourD" unitRef="INR" decimals="-5">13139700000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="FourD" unitRef="INR" decimals="-5">2387400000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">2387400000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="FourD" unitRef="INR" decimals="-5">565200000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="FourD" unitRef="INR" decimals="-5">32200000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="FourD" unitRef="INR" decimals="-5">597400000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="FourD" unitRef="INR" decimals="-5">1790000000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="FourD" unitRef="INR" decimals="-5">1790000000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" unitRef="INR" decimals="-5">3800000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="FourD" unitRef="INR" decimals="-5">1793800000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ProfitOrLossAttributableToOwnersOfParent contextRef="FourD" unitRef="INR" decimals="-5">1789800000.00</in-bse-fin:ProfitOrLossAttributableToOwnersOfParent>
<in-bse-fin:ProfitOrLossAttributableToNonControllingInterests contextRef="FourD" unitRef="INR" decimals="-5">200000.00</in-bse-fin:ProfitOrLossAttributableToNonControllingInterests>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="FourD" unitRef="INR" decimals="-5">1793200000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="FourD" unitRef="INR" decimals="-5">600000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="FourD" unitRef="INR" decimals="-5">238200000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="FourD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">15.04</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">15.03</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">15.04</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">15.03</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Imparment losses on financial assests</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-5">1000000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">other expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses02D" unitRef="INR" decimals="-5">921700000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses01D">Imparment losses on financial assests</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses01D" unitRef="INR" decimals="-5">2700000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses02D">other expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses02D" unitRef="INR" decimals="-5">1824300000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:NonControllingInterest contextRef="OneI" unitRef="INR" decimals="-5">17200000.00</in-bse-fin:NonControllingInterest>
<in-bse-fin:PropertyPlantAndEquipment contextRef="OneI" unitRef="INR" decimals="-5">5672100000.00</in-bse-fin:PropertyPlantAndEquipment>
<in-bse-fin:CapitalWorkInProgress contextRef="OneI" unitRef="INR" decimals="-5">535800000.00</in-bse-fin:CapitalWorkInProgress>
<in-bse-fin:InvestmentProperty contextRef="OneI" unitRef="INR" decimals="-5">162100000.00</in-bse-fin:InvestmentProperty>
<in-bse-fin:Goodwill contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:Goodwill>
<in-bse-fin:OtherIntangibleAssets contextRef="OneI" unitRef="INR" decimals="-5">26800000.00</in-bse-fin:OtherIntangibleAssets>
<in-bse-fin:IntangibleAssetsUnderDevelopment contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:IntangibleAssetsUnderDevelopment>
<in-bse-fin:BiologicalAssetsOtherThanBearerPlants contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BiologicalAssetsOtherThanBearerPlants>
<in-bse-fin:InvestmentsAccountedForUsingEquityMethod contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:InvestmentsAccountedForUsingEquityMethod>
<in-bse-fin:NoncurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">3930800000.00</in-bse-fin:NoncurrentInvestments>
<in-bse-fin:TradeReceivablesNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:TradeReceivablesNoncurrent>
<in-bse-fin:LoansNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:LoansNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">83900000.00</in-bse-fin:OtherNoncurrentFinancialAssets>
<in-bse-fin:NoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">4014700000.00</in-bse-fin:NoncurrentFinancialAssets>
<in-bse-fin:DeferredTaxAssetsNet contextRef="OneI" unitRef="INR" decimals="-5">6700000.00</in-bse-fin:DeferredTaxAssetsNet>
<in-bse-fin:OtherNoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">572200000.00</in-bse-fin:OtherNoncurrentAssets>
<in-bse-fin:NoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">10990400000.00</in-bse-fin:NoncurrentAssets>
<in-bse-fin:Inventories contextRef="OneI" unitRef="INR" decimals="-5">5203400000.00</in-bse-fin:Inventories>
<in-bse-fin:CurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">3436900000.00</in-bse-fin:CurrentInvestments>
<in-bse-fin:TradeReceivablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">2058500000.00</in-bse-fin:TradeReceivablesCurrent>
<in-bse-fin:CashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">252000000.00</in-bse-fin:CashAndCashEquivalents>
<in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">391100000.00</in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents>
<in-bse-fin:LoansCurrent contextRef="OneI" unitRef="INR" decimals="-5">8100000.00</in-bse-fin:LoansCurrent>
<in-bse-fin:OtherCurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">49600000.00</in-bse-fin:OtherCurrentFinancialAssets>
<in-bse-fin:CurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">6196200000.00</in-bse-fin:CurrentFinancialAssets>
<in-bse-fin:CurrentTaxAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:CurrentTaxAssets>
<in-bse-fin:OtherCurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">820600000.00</in-bse-fin:OtherCurrentAssets>
<in-bse-fin:CurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">12220200000.00</in-bse-fin:CurrentAssets>
<in-bse-fin:NoncurrentAssetsClassifiedAsHeldForSale contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:NoncurrentAssetsClassifiedAsHeldForSale>
<in-bse-fin:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets>
<in-bse-fin:Assets contextRef="OneI" unitRef="INR" decimals="-5">23210600000.00</in-bse-fin:Assets>
<in-bse-fin:EquityShareCapital contextRef="OneI" unitRef="INR" decimals="-5">238200000.00</in-bse-fin:EquityShareCapital>
<in-bse-fin:OtherEquity contextRef="OneI" unitRef="INR" decimals="-5">13598400000.00</in-bse-fin:OtherEquity>
<in-bse-fin:EquityAttributableToOwnersOfParent contextRef="OneI" unitRef="INR" decimals="-5">13836600000.00</in-bse-fin:EquityAttributableToOwnersOfParent>
<in-bse-fin:Equity contextRef="OneI" unitRef="INR" decimals="-5">13853800000.00</in-bse-fin:Equity>
<in-bse-fin:BorrowingsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BorrowingsNoncurrent>
<in-bse-fin:TradePayablesNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:TradePayablesNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1600000.00</in-bse-fin:OtherNoncurrentFinancialLiabilities>
<in-bse-fin:NoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1600000.00</in-bse-fin:NoncurrentFinancialLiabilities>
<in-bse-fin:ProvisionsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">36000000.00</in-bse-fin:ProvisionsNoncurrent>
<in-bse-fin:DeferredTaxLiabilitiesNet contextRef="OneI" unitRef="INR" decimals="-5">131000000.00</in-bse-fin:DeferredTaxLiabilitiesNet>
<in-bse-fin:DeferredGovernmentGrantsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:DeferredGovernmentGrantsNoncurrent>
<in-bse-fin:OtherNoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherNoncurrentLiabilities>
<in-bse-fin:NoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">168600000.00</in-bse-fin:NoncurrentLiabilities>
<in-bse-fin:BorrowingsCurrent contextRef="OneI" unitRef="INR" decimals="-5">1137700000.00</in-bse-fin:BorrowingsCurrent>
<in-bse-fin:TradePayablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">6000400000.00</in-bse-fin:TradePayablesCurrent>
<in-bse-fin:OtherCurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">326900000.00</in-bse-fin:OtherCurrentFinancialLiabilities>
<in-bse-fin:CurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">7465000000.00</in-bse-fin:CurrentFinancialLiabilities>
<in-bse-fin:OtherCurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1531400000.00</in-bse-fin:OtherCurrentLiabilities>
<in-bse-fin:ProvisionsCurrent contextRef="OneI" unitRef="INR" decimals="-5">41900000.00</in-bse-fin:ProvisionsCurrent>
<in-bse-fin:CurrentTaxLiabilities contextRef="OneI" unitRef="INR" decimals="-5">149900000.00</in-bse-fin:CurrentTaxLiabilities>
<in-bse-fin:CurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">9188200000.00</in-bse-fin:CurrentLiabilities>
<in-bse-fin:Liabilities contextRef="OneI" unitRef="INR" decimals="-5">9356800000.00</in-bse-fin:Liabilities>
<in-bse-fin:EquityAndLiabilities contextRef="OneI" unitRef="INR" decimals="-5">23210600000.00</in-bse-fin:EquityAndLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue01D" unitRef="INR" decimals="-5">612700000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue02D" unitRef="INR" decimals="-5">6954200000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue01D" unitRef="INR" decimals="-5">1042300000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue02D" unitRef="INR" decimals="-5">13867200000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">7566900000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenue contextRef="FourD" unitRef="INR" decimals="-5">14909500000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:InterSegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterSegmentRevenue>
<in-bse-fin:InterSegmentRevenue contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterSegmentRevenue>
<in-bse-fin:SegmentRevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">7566900000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:SegmentRevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">14909500000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults01D" unitRef="INR" decimals="-5">23600000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults02D" unitRef="INR" decimals="-5">1277800000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableSegmentResults01D" unitRef="INR" decimals="-5">36500000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableSegmentResults02D" unitRef="INR" decimals="-5">2320700000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">1301400000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">2357200000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">90300000.00</in-bse-fin:SegmentFinanceCosts>
<in-bse-fin:SegmentFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">163700000.00</in-bse-fin:SegmentFinanceCosts>
<in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" unitRef="INR" decimals="-5">-56400000.00</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome>
<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">Reportable segments are identified basis different product and service offered by the Company/Group.      *This excludes intersegment revenue of Rs. 282 lakhs and Rs. 807 lakhs for the quarter ended 30 September 2024 and six months period ended 30 September 2024 respectively [(Rs. 1,012 lakhs for year ended 31 March 2024) and (Rs. 166 lakhs and Rs. 310 lakhs for quarter ended 30 September 2023 and six months period ended 30 September 2023 respectively) and (Rs. 525 lakhs for quarter ended 30 June 2024)] for standalone and consolidated financial results.      ** Note: Crane, Material Handling and Construction Equipment segment were reported individually upto 31 March 2024, however, all of them are aggregated to form a single reportable segment i.e. Cranes, Material Handling and Construction Equipment from quarter ended 30 June 2024 onward and previous periods disclosure have been restated accordingly.</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
<in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="FourD" unitRef="INR" decimals="-5">-193900000.00</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome>
<in-bse-fin:SegmentProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">1267500000.00</in-bse-fin:SegmentProfitBeforeTax>
<in-bse-fin:SegmentProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">2387400000.00</in-bse-fin:SegmentProfitBeforeTax>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets01D" unitRef="INR" decimals="-5">1874000000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets02D" unitRef="INR" decimals="-5">10722800000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:SegmentAssets contextRef="OneD" unitRef="INR" decimals="-5">12596800000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:UnAllocableAssets contextRef="OneI" unitRef="INR" decimals="-5">10613800000.00</in-bse-fin:UnAllocableAssets>
<in-bse-fin:NetSegmentAssets contextRef="OneI" unitRef="INR" decimals="-5">23210600000.00</in-bse-fin:NetSegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities01D">Agriculture</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities01I" unitRef="INR" decimals="-5">944500000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities02D">Cranes, Material handling and Construction Equipment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities02I" unitRef="INR" decimals="-5">6883100000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:SegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">7827600000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:UnAllocableLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1529200000.00</in-bse-fin:UnAllocableLiabilities>
<in-bse-fin:NetSegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">9356800000.00</in-bse-fin:NetSegmentLiabilities>
<in-bse-fin:AdjustmentsForFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">163700000.00</in-bse-fin:AdjustmentsForFinanceCosts>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories contextRef="FourD" unitRef="INR" decimals="-5">330600000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent contextRef="FourD" unitRef="INR" decimals="-5">-416200000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncurrent>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets contextRef="FourD" unitRef="INR" decimals="-5">-169700000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets>
<in-bse-fin:AdjustmentsForOtherFinancialAssetsNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialAssetsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialAssetsCurrent contextRef="FourD" unitRef="INR" decimals="-5">67200000.00</in-bse-fin:AdjustmentsForOtherFinancialAssetsCurrent>
<in-bse-fin:AdjustmentsForOtherBankBalances contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherBankBalances>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesCurrent contextRef="FourD" unitRef="INR" decimals="-5">-947200000.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesCurrent>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesNoncurrent>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities contextRef="FourD" unitRef="INR" decimals="-5">-270200000.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilities>
<in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">138400000.00</in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense>
<in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">2700000.00</in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<in-bse-fin:AdjustmentsForProvisionsCurrent contextRef="FourD" unitRef="INR" decimals="-5">7700000.00</in-bse-fin:AdjustmentsForProvisionsCurrent>
<in-bse-fin:AdjustmentsForProvisionsNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForProvisionsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesCurrent contextRef="FourD" unitRef="INR" decimals="-5">-47300000.00</in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesCurrent>
<in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesNoncurrent>
<in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains contextRef="FourD" unitRef="INR" decimals="-5">-1400000.00</in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains>
<in-bse-fin:AdjustmentsForDividendIncome contextRef="FourD" unitRef="INR" decimals="-5">4900000.00</in-bse-fin:AdjustmentsForDividendIncome>
<in-bse-fin:AdjustmentsForInterestIncome contextRef="FourD" unitRef="INR" decimals="-5">156900000.00</in-bse-fin:AdjustmentsForInterestIncome>
<in-bse-fin:AdjustmentsForSharebasedPayments contextRef="FourD" unitRef="INR" decimals="-5">6600000.00</in-bse-fin:AdjustmentsForSharebasedPayments>
<in-bse-fin:AdjustmentsForFairValueGainsLosses contextRef="FourD" unitRef="INR" decimals="-5">-406100000.00</in-bse-fin:AdjustmentsForFairValueGainsLosses>
<in-bse-fin:AdjustmentsForUndistributedProfitsOfAssociates contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForUndistributedProfitsOfAssociates>
<in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow contextRef="FourD" unitRef="INR" decimals="-5">-18500000.00</in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow>
<in-bse-fin:OtherAdjustmentsToReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherAdjustmentsToReconcileProfitLoss>
<in-bse-fin:OtherAdjustmentsForNoncashItems contextRef="FourD" unitRef="INR" decimals="-5">-1100000.00</in-bse-fin:OtherAdjustmentsForNoncashItems>
<in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:AdjustmentsForReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">-1722600000.00</in-bse-fin:AdjustmentsForReconcileProfitLoss>
<in-bse-fin:CashFlowsFromUsedInOperations contextRef="FourD" unitRef="INR" decimals="-5">664800000.00</in-bse-fin:CashFlowsFromUsedInOperations>
<in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities>
<in-bse-fin:InterestPaidClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestPaidClassifiedAsOperatingActivities>
<in-bse-fin:InterestReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestReceivedClassifiedAsOperatingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">486600000.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities>
<in-bse-fin:CashFlowsFromUsedInOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">178200000.00</in-bse-fin:CashFlowsFromUsedInOperatingActivities>
<in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">2526400000.00</in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">3495700000.00</in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">62500000.00</in-bse-fin:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">595400000.00</in-bse-fin:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfIntangibleAssetsUnderDevelopment contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfIntangibleAssetsUnderDevelopment>
<in-bse-fin:PurchaseOfIntangibleAssetsUnderDevelopment contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfIntangibleAssetsUnderDevelopment>
<in-bse-fin:ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfGoodwillClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfGoodwillClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">349100000.00</in-bse-fin:ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">128000000.00</in-bse-fin:PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities>
<in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">4900000.00</in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities>
<in-bse-fin:InterestReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">118600000.00</in-bse-fin:InterestReceivedClassifiedAsInvestingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">6200000.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsFromUsedInInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">-1151400000.00</in-bse-fin:CashFlowsFromUsedInInvestingActivities>
<in-bse-fin:ProceedsFromChangesInOwnershipInterestsInSubsidiaries contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromChangesInOwnershipInterestsInSubsidiaries>
<in-bse-fin:PaymentsFromChangesInOwnershipInterestsInSubsidiaries contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsFromChangesInOwnershipInterestsInSubsidiaries>
<in-bse-fin:ProceedsFromIssuingSharesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingSharesClassifiedAsFinancingActivities>
<in-bse-fin:ProceedsFromIssuingOtherEquityInstruments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingOtherEquityInstruments>
<in-bse-fin:PaymentsToAcquireOrRedeemEntitysShares contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsToAcquireOrRedeemEntitysShares>
<in-bse-fin:PaymentsOfOtherEquityInstruments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsOfOtherEquityInstruments>
<in-bse-fin:ProceedsFromExerciseOfStockOptions contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromExerciseOfStockOptions>
<in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc>
<in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">4085300000.00</in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">2986400000.00</in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities>
<in-bse-fin:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">2300000.00</in-bse-fin:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<in-bse-fin:DividendsPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">238200000.00</in-bse-fin:DividendsPaidClassifiedAsFinancingActivities>
<in-bse-fin:InterestPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">96800000.00</in-bse-fin:InterestPaidClassifiedAsFinancingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">-23600000.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities>
<in-bse-fin:CashFlowsFromUsedInFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">738000000.00</in-bse-fin:CashFlowsFromUsedInFinancingActivities>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="FourD" unitRef="INR" decimals="-5">-235200000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
<in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">5100000.00</in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">-230100000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">482100000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">252000000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" unitRef="INR" decimals="-5">5100000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="FourD" unitRef="INR" decimals="-5">5100000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">1300000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">1300000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss>
</xbrli:xbrl>