Recompute the carrying amount of PPE and the decommissioning liability as at 31 March 2025, showing workings for unwinding of discount and…

Re-computations (Rs. Crore), Remeasurement date = 15 Mar 2025. Actual days basis (365) . Provision movement (detailed) Opening provision 31-Mar-2024 (given)= 25.00 Unwinding 31-Mar-2024 → 15-Mar-2025 =25.00 × 8% × 349/365 = 1.91 Provision immediately before remeasurement (15-Mar-2025) = 26.91 Remeasurement on 15-Mar-2025: New PV = 35 → Increase amount to be capitalised = 35.00 - 26.91 = 8.09 Unwinding 15-Mar-2025 → 31-Mar-2025 on remeasured amount = 35.00 × 8% × 16/365 = 0.12 Closing provision 31-Mar-25 = 91 + 8.09 + 0.12 = 35.12 Total unwinding (finance cost) for year = 1.91+0.12 = 2.03. Remeasurement capitalised = 8.09 PPE movements and carrying amount Original plant cost (1 - Apr - 2021) = 200.00 Initial capitalised cost = 20.00 → opening PPE cost = 220.00 Remeasurement capitalised on 15-Mar-2025 = 8.09 → closing PPE cost = 228.09 Depreciation SLM annual depreciation on original base 220.00 Less Residual value 10 = 210 over 20 years = 10.50 Depreciation charged for full 4 years (2021 – 2025) = 42 Remaining life at 15-Mar-2025 = 16 years. Annual depreciation on addition = 8.09/16 = 0.51 Pro rata 15-Mar → 31-Mar (0.51×16/365) = 0.02 Total accumulated depreciation at 31 Mar 2025 = 42.00 +0.02 = 42.02 PPE carrying amount 31-Mar- 25 = 228.09 - 42.02 = 186.07 Impact on statement of profit or loss for FY 2024-25 Depreciation expense = 10.50 + 0.02 = 10.52 Finance cost (unwinding) = 2.03 Remeasurement amount 8.09 capitalised to PPE (no immediate P&L. charge). Note: depreciation on the capitalized addition is charged prospectively over remaining life.