|
23 Revenue from operations |
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|
(₹ In Crore) |
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|
Particulars |
For the year ended 31 March |
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|
2026 |
2025 |
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|
|
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|
Revenue from operations |
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|
Revenue from contracts with customers |
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|
Sale of products |
56,113.68 |
48,247.22 |
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|
|
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|
Other operating revenue |
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|
Scrap sales |
51.56 |
26.41 |
||
|
Export incentives |
571.56 |
468.62 |
||
|
Government Incentives (PSI/PLI) |
1,040.09 |
527.30 |
||
|
Royalty |
496.05 |
415.08 |
||
|
Rent [See note 40] |
47.80 |
48.17 |
||
|
Insurance claims |
0.91 |
0.26 |
||
|
Miscellaneous receipts |
284.50 |
158.11 |
||
|
Government grants |
2.65 |
2.65 |
||
|
Interest income on financial services to dealers |
123.68 |
116.49 |
||
|
2,618.80 |
1,763.09 |
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|
58,732.48 |
50,010.31 |
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|
|
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|
a. Revenue from contracts with customers (Goods transferred at a point in time) |
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|
India |
35,697.65 |
31,993.08 |
||
|
Outside India |
20,416.03 |
16,254.14 |
||
|
Total revenue from contracts with customers |
56,113.68 |
48,247.22 |
||
|
|
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|
b. Reconciling the amount of revenue recognised in the Statement of Profit and Loss with the contracted price |
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|
Revenue as per contracted price |
56,757.01 |
48,787.49 |
||
|
Adjustments: |
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|
Cash discounts and target incentives |
(421.19) |
(368.25) |
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|
Sales promotion expenses (primarily vehicle discounts) |
(222.14) |
(172.02) |
||
|
Revenue from contracts with customers |
56,113.68 |
48,247.22 |
||
|
c. |
Contract Balances |
|
Refer note 10 for Trade Receivable |
|
|
Contract liabilities are advances received from customers for delivery of goods. (refer note 22) |
|
|
All contract liabilities at the beginning of the year are recognised as revenue during the year |
|
|
d. |
Performance Obligation |
|
Refer note 2 of accounting policy |