Standalone Statement of Profit & Loss
Con_Note23

23   Revenue from operations

( In Crore)

Particulars

For the year ended 31 March

2025

2024

     

Revenue from operations

Revenue from contracts with customers

Sale of products and services

48,226.14

43,765.43

Income from financial services business

1,040.81

16.65

Net sales

49,266.95

43,782.08

Other operating revenue

Scrap sales

26.41

30.39

Export incentives

468.62

434.99

Package Scheme of Incentives (PSI)

60.71

58.89

Production Linked Incentive (PLI)

466.59

0.41

Royalty

415.08

316.29

Rent [See note 40 of standalone financial statements]

48.17

37.29

Insurance claims

0.26

0.56

Miscellaneous receipts

122.61

97.14

Government grants

2.65

2.65

Interest income on financial services to dealers

116.50

109.74

1,727.60

1,088.35

50,994.55

44,870.43

Revenue from contracts with customers (Goods transferred at a point in time/Services transferred over a period of time)

India

33,012.81

29,206.97

Outside India

16,254.14

14,575.11

Total revenue from contracts with customers

49,266.95

43,782.08

     

Reconciling the amount of revenue recognised in the Statement of Profit and Loss with the contracted price

Revenue as per contracted price

49,807.22

44,237.48

Adjustments:

Cash discounts & target incentives

(368.25)

(371.20)

Sales promotion expenses (primarily vehicle discounts)

(172.02)

(84.20)

Revenue from contracts with customers

49,266.95

43,782.08