|
Consolidated Balance Sheet |
||||||
|
(₹ In Crore) |
||||||
|
Particulars |
Note No. |
As at 31 March |
||||
|
2026 |
2025 |
|||||
|
|
||||||
|
ASSETS |
||||||
|
Non-current assets |
||||||
|
Property, plant and equipment |
7,727.31 |
3,588.74 |
||||
|
Capital work-in-progress |
120.32 |
29.20 |
||||
|
Investment property |
48.31 |
47.78 |
||||
|
Intangible assets |
4,185.38 |
40.07 |
||||
|
Intangible assets under development |
1,400.73 |
31.60 |
||||
|
Investments in associate |
169.18 |
3,688.27 |
||||
|
Financial assets |
||||||
|
Investments |
16,661.34 |
19,323.58 |
||||
|
Loans |
10,887.85 |
6,450.97 |
||||
|
Other financial assets |
364.08 |
124.83 |
||||
|
Deferred tax assets (net) |
309.01 |
88.69 |
||||
|
Income tax assets (net) |
1,230.16 |
1,251.90 |
||||
|
Other non-current assets |
67.51 |
87.05 |
||||
|
|
43,171.18 |
34,752.68 |
||||
|
Current assets |
||||||
|
Inventories |
6,294.49 |
2,077.36 |
||||
|
Financial assets |
||||||
|
Investments |
7,811.66 |
5,902.02 |
||||
|
Trade receivables |
3,473.44 |
2,125.22 |
||||
|
Cash and cash equivalents |
2,989.97 |
2,331.53 |
||||
|
Other bank balances |
81.92 |
516.07 |
||||
|
Loans |
7,936.17 |
3,465.19 |
||||
|
Other financial assets |
2,710.95 |
2,167.73 |
||||
|
Other current assets |
2,678.53 |
860.81 |
||||
|
|
||||||
|
33,977.13 |
19,445.93 |
|||||
|
Asset held for sale |
74.68 |
– |
||||
|
Total |
77,222.99 |
54,198.61 |
||||
|
EQUITY AND LIABILITIES |
||||||
|
Equity |
||||||
|
Equity share capital |
279.50 |
279.26 |
||||
|
Other equity |
38,552.49 |
34,909.48 |
||||
|
Equity attributable to owners of the Company |
38,831.99 |
35,188.74 |
||||
|
Non-controlling interest |
1,388.43 |
0.01 |
||||
|
Total equity |
40,220.42 |
35,188.75 |
||||
|
|
||||||
|
Non-current liabilities |
||||||
|
Financial liabilities |
||||||
|
Borrowings |
15,338.94 |
6,082.74 |
||||
|
Lease liabilities |
469.07 |
– |
||||
|
Sales tax deferral |
73.30 |
127.64 |
||||
|
Other financial liabilities |
69.95 |
50.22 |
||||
|
Provisions |
367.64 |
14.33 |
||||
|
Deferred tax liabilities (net) |
1,304.30 |
1,123.03 |
||||
|
Government grant |
25.38 |
28.04 |
||||
|
Other non-current liabilities |
15.83 |
0.05 |
||||
|
17,664.41 |
7,426.05 |
|||||
|
Current liabilities |
||||||
|
Financial liabilities |
||||||
|
Borrowings |
6,641.65 |
3,153.78 |
||||
|
Lease liabilities |
190.19 |
– |
||||
|
Trade payables |
||||||
|
Total outstanding dues of micro enterprises and small enterprises |
222.94 |
253.56 |
||||
|
Total outstanding dues of creditors other than micro enterprises and small enterprises |
8,581.07 |
6,119.15 |
||||
|
Other financial liabilities |
1,344.02 |
743.57 |
||||
|
Other current liabilities |
1,243.82 |
813.61 |
||||
|
Provisions |
699.12 |
261.72 |
||||
|
Government grant |
2.65 |
2.65 |
||||
|
Current tax liabilities (net) |
412.70 |
235.77 |
||||
|
19,338.16 |
11,583.81 |
|||||
|
Total |
77,222.99 |
54,198.61 |
||||
|
Summary of material accounting policies followed by the Group |
||||||
|
The accompanying notes are an integral part of the consolidated financial statements |
On behalf of the Board of Directors |
|
|
As per our report of even date |
||
|
For S R B C & CO LLP Chartered Accountants ICAI Firm Registration Number: 324982E/E300003 |
Niraj Bajaj Chairman (DIN: 00028261) |
|
|
|
Dinesh Thapar Chief Financial Officer |
Rajiv Bajaj Managing Director (DIN: 00018262) |
|
per Paul Alvares Partner Membership Number: 105754 Pune: 06 May 2026 |
Rajiv Gandhi Company Secretary |
Anami N. Roy Chairman – Audit Committee (DIN: 01361110) |