Balance Sheet
	
	
		
		Note_09 
		
	
	
		
			
				
			
	
		
					| 
							 9 Inventories  | 
					||||
| 
							 (₹ In Crore)  | 
					||||
| 
							 As at 31 March  | 
					||||
| 
							 Particulars  | 
						
							 2024  | 
						
							 2023  | 
					||
| 
							 
  | 
						||||
| 
							 Raw materials and components (includes in transit ₹ 85.70 crore (previous year ₹ 35.42 crore))  | 
						
							 887.90  | 
						
							 664.48  | 
					||
| 
							 Work-in-progress  | 
						
							 84.63  | 
						
							 78.13  | 
					||
| 
							 Finished goods  | 
						
							 695.83  | 
						
							 631.88  | 
					||
| 
							 Stores, spares and packing material  | 
						
							 25.69  | 
						
							 21.85  | 
					||
| 
							 Loose tools  | 
						
							 1.57  | 
						
							 1.56  | 
					||
| 
							 1,695.62  | 
						
							 1,397.90  | 
					|||
Amount recognised in profit and loss
Write-downs of inventories to net realisable value/reversal of provision for write-down, resulted in net loss/(gain) of ₹ 23.17 crore [Previous year – ₹ 52.20 crore]. These were recognised as an expense/(income) during the year in the Statement of Profit and Loss.
