|
25 revenue from operations |
||||
|
(₹ In Crore) |
||||
|
Particulars |
For the year ended 31 March |
|||
|
2026 |
2025 |
|||
|
|
||||
|
Revenue from operations |
||||
|
Revenue from contracts with customers & financial services |
||||
|
Sale of products and services* |
57,140.48 |
48,226.14 |
||
|
Income from financial services business** |
3,245.95 |
1,040.81 |
||
|
Net sales |
60,386.43 |
49,266.95 |
||
|
Other operating revenue |
||||
|
Scrap sales |
51.56 |
26.41 |
||
|
Export incentives |
571.56 |
468.62 |
||
|
Government Incentives (PSI/PLI) |
1,040.09 |
527.30 |
||
|
Royalty |
497.23 |
415.08 |
||
|
Rent [See note 24] |
45.98 |
48.17 |
||
|
Insurance claims |
0.91 |
0.26 |
||
|
Miscellaneous receipts |
184.90 |
122.61 |
||
|
Government grants |
2.65 |
2.65 |
||
|
Interest income on financial services to dealers |
123.69 |
116.50 |
||
|
|
2,518.57 |
1,727.60 |
||
|
|
62,905.00 |
50,994.55 |
||
|
a. Revenue from contracts with customers* (Goods transferred at a point in time/Services transferred over a period of time) |
||||
|
India |
34,676.51 |
31,972.00 |
||
|
Outside India |
22,463.97 |
16,254.14 |
||
|
Total revenue from contracts with customers |
57,140.48 |
48,226.14 |
||
|
|
||||
|
b. Reconciling the amount of revenue recognised in the Statement of Profit and Loss with the contracted price |
||||
|
Revenue as per contracted price |
57,806.89 |
48,766.41 |
||
|
Adjustments: |
||||
|
Cash discounts & target incentives |
(423.82) |
(368.25) |
||
|
Sales promotion expenses (primarily vehicle discounts) |
(242.59) |
(172.02) |
||
|
Revenue from contracts with customers |
57,140.48 |
48,226.14 |
||
|
c. |
Contract Balances |
|
See note 10 for Trade Receivable |
|
|
See note 23 Contract liabilities are advances received from customers for delivery of goods. |
|
|
All contract liabilities at the beginning of the year are recognised as revenue during the year |
|
|
d. |
Performance Obligation |
|
See note 1 section B.5 of accounting policy |
|
|
** Income from financial services business |
|
|
A |
Interest income: |
|
Particulars |
On Financial Assets measured at |
|||||||||||
|
For the year ended 31 March 2026 |
For the year ended 31 March 2025 |
|||||||||||
|
FVTOCI |
Amortised cost |
FVTPL |
FVTOCI |
Amortised cost |
FVTPL |
|||||||
|
|
||||||||||||
|
Interest income: |
||||||||||||
|
– on loans |
– |
3,007.54 |
– |
– |
987.44 |
– |
||||||
|
– on Investment |
– |
– |
– |
– |
– |
– |
||||||
|
– on deposit with bank |
– |
2.99 |
– |
– |
1.63 |
– |
||||||
|
– on Investment |
15.50 |
– |
– |
2.82 |
||||||||
|
– on others |
– |
6.50 |
10.69 |
|||||||||
|
|
15.50 |
3,017.03 |
|
– |
2.82 |
999.76 |
– |
|||||
B. Fees and commission income:
|
(₹ In Crore) |
||||
|
Particulars |
For the year ended 31 March |
|||
|
2026 |
2025 |
|||
|
|
||||
|
Service and administration charges |
131.98 |
29.31 |
||
|
Insurance commission income |
55.67 |
0.64 |
||
|
Foreclosure income |
7.38 |
1.41 |
||
|
|
195.03 |
31.36 |
||
C. Net gain on fair value changes:
|
(₹ In Crore) |
||||
|
Particulars |
For the year ended 31 March |
|||
|
2026 |
2025 |
|||
|
|
||||
|
Net gain on sale of Mutual Fund – Realised |
18.39 |
6.87 |
||
|
Fair value gain on Mutual Fund – Unrealised |
– |
– |
||
|
|
18.39 |
6.87 |
||