|
19 Provisions |
||||||||
|
(₹ In Crore) |
||||||||
|
Particulars |
Non-current |
Current |
||||||
|
As at 31 March |
As at 31 March |
|||||||
|
2026 |
2025 |
2026 |
2025 |
|||||
|
|
||||||||
|
Provision for employee benefits [See note 41 of financial statements] |
||||||||
|
Provision for gratuity |
71.33 |
5.24 |
– |
– |
||||
|
Provision for compensated absences |
– |
8.64 |
238.12 |
141.00 |
||||
|
Provision for severance |
226.37 |
– |
12.09 |
– |
||||
|
Provision for anniversary bonus |
69.53 |
– |
– |
– |
||||
|
Provision for welfare scheme |
0.41 |
0.45 |
– |
– |
||||
|
|
367.64 |
14.33 |
250.21 |
141.00 |
||||
|
Other provisions |
||||||||
|
Provision for warranties |
– |
– |
448.91 |
120.72 |
||||
|
|
– |
– |
448.91 |
120.72 |
||||
|
|
367.64 |
14.33 |
699.12 |
261.72 |
||||
|
Provision for warranties |
Provision is made for estimated warranty claims in respect of products sold which are still under warranty at the end of the reporting period. These claims are expected to be settled in the next financial year. Management estimates the provision based on historical warranty claim information and any recent trends that may suggest future claims could differ from historical amounts.
|
(₹ In Crore) |
||||
|
Particulars |
As at 31 March |
|||
|
2026 |
2025 |
|||
|
|
||||
|
At the beginning of the year |
120.72 |
56.90 |
||
|
Arising during the year |
253.87 |
156.92 |
||
|
Add: Additions due to acquisitions |
112.48 |
– |
||
|
Utilised during the year |
38.16 |
93.10 |
||
|
At the end of the year |
448.91 |
120.72 |
||
|
|
||||
|
Current portion |
448.91 |
120.72 |
||
|
Non-current portion |
– |
– |
||