Integrated Annual Report 2024-2025

(` cr) i) Financial assets and liabilities measured at fair value as at March 31, 2025 Note Level 1 Level 2 Level 3 Total Financial assets Financial investments at FVTOCI: Quoted equity shares1 6.2 876.66 - - 876.66 Unquoted equity shares2 6.2 - - 1.21 1.21 Financial investments at FVTPL: Bond 6.2 40.59 - - 40.59 Alternate investment fund 6.2 14.70 - - 14.70 Mutual funds 6.3 - 775.68 - 775.68 Derivatives designated as hedges: Currency options 8 - - - - Total financial assets 931.95 775.68 1.21 1,708.84 Financial liabilities Derivatives designated as hedges: Currency options 17 - 0.29 - 0.29 Total financial liabilities - 0.29 - 0.29 (` cr) ii) Financial assets and liabilities measured at fair value As at March 31, 2024 Note Level 1 Level 2 Level 3 Total Financial assets Financial investments at FVTOCI Quoted equity shares 6.2 807.20 - - 807.20 Unquoted equity shares1 6.2 - - 1.21 1.21 Financial investments at FVTPL: Bond 6.2 94.35 - - 94.35 Alternate investment fund 6.2 13.32 - - 13.32 Mutual funds 6.3 - 426.40 - 426.40 Derivatives designated as hedges: Currency options 8 - - - - Total financial assets 914.87 426.40 1.21 1,342.48 Financial liabilities Derivatives designated as hedges: Foreign exchange forward contracts 17 - 0.11 - 0.11 Total financial liabilities - 0.11 - 0.11 1Includes investments in BEIL Infrastructure Ltd (70,000 equity shares), Narmada Clean Tech which are for operation purpose and the Company has to hold it till the production site continues. The Company estimates that the fair value of these investments are not materially different as compared to its cost. (` cr) iii) Biological assets other than Bearer plants measured at fair value As at March 31, 2025 As at March 31, 2024 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Tissue culture raised date palms plants - - 57.18 - - 53.12 Total biological assets - - 57.18 - - 53.12 There were no transfers between any levels during the year. Level 1: This includes financial instruments measured using quoted prices. The fair value of all equity instruments that are traded on the stock exchanges is valued using the closing price as at the reporting period. Note 30.7 Fair value measurements (continued) 284 284 Integrated Annual Report 2024-25

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