Balance Sheet Note_09

9 Inventories

(₹ In Crore)

As at 31 March

Particulars

2023

2022

    

Raw materials and components (includes in transit 35.42 crore (previous year 31.13 crore))

664.48

591.72

Work-in-progress

78.13

70.11

Finished goods

631.88

541.79

Stores, spares and packing material

21.85

25.67

Loose tools

1.56

1.22

1,397.90

1,230.51

     

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 ₹ 52.20 crore [Previous year – ₹ 6.74 crore]. These were recognised as an expense/(income) during the year in the Statement of Profit and Loss.