STANDALONE ACCOUNTS 331 25. Revenue from Operations Rupees crores Particulars 2024 2023 From contract with customers (as defined under Ind AS 115) Sale of products......................................................................................................................................................................................................................... 94,972.17 82,032.35 Sale of services........................................................................................................................................................................................................................... 1,923.40 1,218.96 Other operating revenue^.................................................................................................................................................................................................... 896.36 817.34 97,791.93 84,068.65 Operating revenue from other sources – Government grant and incentives.............................................................................................................................................................................. 891.90 800.81 – Others............................................................................................................................................................................................................................................ 79.59 90.80 971.49 891.61 Total................................................................................................................................................................................................................................................................ 98,763.42 84,960.26 ^ Other operating revenue mainly includes income from oil royalty and scrap sales. Revenue disaggregation as per nature of products and services and geography has been included in segment information (refer note 45). Reconciliation of revenue recognised in the Statement of Profit and Loss with contracted price Rupees crores Particulars 2024 2023 Revenue from contract with customers as per the contract price................................................................................................................... 102,293.26 87,158.14 Less: Trade discounts, volume rebates, returns, etc. .................................................................................................................................................... (4,501.33) (3,089.49) Revenue from contract with customers as per the Statement of Profit and Loss................................................................... 97,791.93 84,068.65 26. Income from investments in subsidiaries, associates and joint ventures Rupees crores Particulars 2024 2023 (a) Dividend income.......................................................................................................................................................................................................................... 1,856.90 1,607.14 (b) Interest income on loans given........................................................................................................................................................................................ 84.19 49.76 (c) Gains on derivatives on interest in subsidiaries, associates and joint ventures............................................................................ 3.51 27.47 (d) Profit on sale of investments............................................................................................................................................................................................ 239.87 — (e) Reversal of impairment of investments.................................................................................................................................................................... 271.53 — Total................................................................................................................................................................................................................................................................ 2,456.00 1,684.37 27. Other Income Rupees crores Particulars 2024 2023 (a) Interest Income – On Financial Assets measured at Amortised Cost.......................................................................................................................................... 438.64 241.80 – On financial assets at FVTOCI....................................................................................................................................................................................... 129.44 89.35 (b) Dividend income on investments classified as financial assets 3.28 — (c) Net gain / (losses) arising on financial assets / liabilities measured at FVTPL**.......................................................................... 892.97 339.74 (d) Other non operating income (net of directly attributable expenses)#............................................................................................... 474.10 252.82 Total................................................................................................................................................................................................................................................................ 1,938.43 923.71 ** includes income on current investments Rs. 450.19 crores (2023: Rs. 336.12 crores) & on non current investments Rs. 442.78 crores (2023: Rs. 3.62 crores). # includes gain of Rs. 209.60 crores on transfer of identified assets and business pertaining to the Last Mile Mobility business in the current year.
RkJQdWJsaXNoZXIy NTE5NzY=