51. Additional disclosure as required under paragraph 2 of ‘General Instructions for the preparation of Consolidated Financial Statements’ of the Schedule III to the Act (i) As at and for the year ended 31 March 2023: Name of the entity Net assets Share in profit or loss Share of OCI Share of total comprehensive income As a % of consolidated net assets Amount As a % of consolidated profit or loss Amount As a % of consolidated net assets Amount As a % of consolidated profit or loss Amount Parent Company Heritage Foods Limited 101.49% 7,366.98 113.66% 658.89 106.45% (2.97) 113.69% 655.92 Subsidiary Heritage Nutrivet Limited 5.62% 407.93 1.91% 11.08 (6.45%) 0.18 1.95% 11.26 Controlled trusts Heritage Farmers Welfare Trust 0.00% - 0.00% - 0.00% - 0.00% - Heritage Employee Welfare Trust 0.00% - (0.01%) (0.04) 0.00% - (0.01%) (0.04) Joint venture (Investment as per equity method) Heritage Novandie Foods Private Limited 1.99% 144.14 (14.70%) (85.23) 0.00% - (14.77%) (85.23) Associate SKIL Raigam Power (India) Limited 0.00% - 0.00% - 0.00% - 0.00% - Non-controlling interest 0.00% - 0.01% 0.04 0.00% - 0.01% 0.04 Total 109.10% 7,919.06 100.87% 584.74 100.00% (2.79) 100.87% 581.95 Consolidation adjustments (9.10%) (660.39) (0.87)% (5.02) 0.00% - (0.87%) (5.02) Net amount 100.00% 7,258.67 100.00% 579.72 100.00% (2.79) 100.00% 576.93 Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) 309 Consolidated | Financial Statements
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