Standalone Statement of Profit & Loss
St_Notes23

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

48,247.22

43,578.87

   

Other operating revenue

Scrap sales

26.41

30.34

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]

48.17

51.82

Insurance claims

0.26

0.56

Miscellaneous receipts

158.11

100.71

Government grants

2.65

2.65

Interest income on financial services to dealers

116.49

109.70

1,763.09

1,106.36

50,010.31

44,685.23

Revenue from contracts with customers (Goods transferred at a point in time)

India

31,993.08

29,130.10

Outside India

16,254.14

14,448.77

Total revenue from contracts with customers

48,247.22

43,578.87

   

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

Revenue as per contracted price

48,787.49

44,034.27

Adjustments:

Cash discounts and target incentives

(368.25)

(371.20)

Sales promotion expenses (primarily vehicle discounts)

(172.02)

(84.20)

Revenue from contracts with customers

48,247.22

43,578.87