Investor Presentaiton

Subsidiary Companies Year Ended 31 March 2023 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH, 2023 Nature of Transaction KMP Close member of the KMP Year Ended 31 March 2023 Companies in which Directors are interested Year Ended 31 March 2023 Other Related Parties Year Ended 31 March 2023 Year Ended 31 March 2023 Outstanding as at Year End xii) Investments 21.65 (21.65) xiii) Trade Receivables 2.93 (0.66) xiv) Other Receivables יייייי xv) Trade Payables xvi) Commission Payable 0.60 (0.74) 437.75 (809.02) 1.78 (26.55) 29.34 0.04 (0.04) (16.44) 38.28 (30.57) xvii) Contribution payable to Retirement Benefit fund/ Others Figures in brackets are in respect of Previous year (d) Terms and conditions of transactions with related parties: 40.61 (13.43) e. The transactions with related parties are made on terms equivalent to those that prevail in arm's length transactions. Outstanding balances at the year-end are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. For the year ended 31st March 2023, the Company has not recorded any impairment of receivables relating to amounts owed by related parties (Previous Year: Nil). This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. Disclosures under IND AS 108 - "Operating Segment": The Company is engaged interalia in the manufacture of Rubber Products such as Tyres, Tubes, Flaps, Tread Rubber. These in the context of IND AS 108 - 'Operating Segment' are considered to constitute one single primary segment. The Company's operations outside India do not exceed the quantitative threshold for disclosure envisaged in the IND AS. Non-reportable segments has not been disclosed as unallocated reconciling item in view of its materiality. In view of the above, operating segment disclosures for business/geographical segment are not applicable to the Company. Entity wide disclosure required by IND AS 108 are as detailed below: Particulars (Crores) Year Ended 31.03.2023 Year Ended 31.03.2022 138 (i) Products: Automobile Tyres Automobile Tubes Others 20665.22 1336.42 393.56 22395.20 17048.83 1233.43 397.07 18679.33

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