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the net defined benefit liability43000004300000Remeasurement of the net defined benefit liability43000004300000110000011000000032000003200000Pennar Industries Limited******Pennar Global Inc.******Wholly owned subsidiarySale of goods or services276713000Nil276713000018437000Pennar Industries Limited******Pennar Americas Hydraulics LLC******Step-down SubsidiarySale of goods or services20696000Nil20696000035300000Pennar Industries Limited******Pennar Americas Engineering LLC******Step-down SubsidiarySale of goods or services269291000Nil2692910000212300000Pennar Industries Limited******Pennar GMBH******Wholly owned subsidiarySale of goods or services18499000Nil18499000023382000Pennar Industries Limited******Cadnum SARL******Step-down SubsidiarySale of goods or services4883000Nil488300004857000Pennar Industries Limited******Pennar Metals Private Limited******Wholly owned subsidiarySale of goods or services21125000Nil2112500000Pennar Industries Limited******Pennar FZCO******Wholly owned 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