CONSOLIDATED ACCOUNTS 419 34. Other Expenses Rupees crores Particulars 2024 2023 Stores consumed.................................................................................................................................................................................................................................... 492.97 579.51 Tools consumed....................................................................................................................................................................................................................................... 94.23 78.54 Power and fuel......................................................................................................................................................................................................................................... 752.73 830.48 Rent including lease rentals........................................................................................................................................................................................................... 366.00 323.82 Insurance....................................................................................................................................................................................................................................................... 210.13 195.04 Repairs and maintenance.................................................................................................................................................................................................................. 776.31 715.40 Freight outward....................................................................................................................................................................................................................................... 5,276.03 4,863.83 Advertisement........................................................................................................................................................................................................................................... 722.62 652.97 Commission on sales / contracts................................................................................................................................................................................................ 1,173.69 491.77 Sales promotion expenses............................................................................................................................................................................................................... 589.71 551.29 Travelling and conveyance expenses........................................................................................................................................................................................ 644.57 603.15 Cost of projects....................................................................................................................................................................................................................................... 414.95 607.90 Legal and professional charges.................................................................................................................................................................................................... 849.45 823.19 Hire and service and subcontracting charges.................................................................................................................................................................... 2,013.29 1,857.07 Provision for expected credit losses including write offs (net)............................................................................................................................. 2,188.74 1,287.53 Miscellaneous expenses..................................................................................................................................................................................................................... 3,348.92 2,856.26 Total................................................................................................................................................................................................................................................................ 19,914.34 17,317.75 a) Short term leases and low value leases recongised as an expense for the year ended 31st March, 2024 is aggregating to Rs. 343.19 crores (2023: Rs. 306.10 crores) and Rs. 22.56 crores (2023: Rs. 17.72 crores) respectively. b) Miscellaneous expenses include (gain)/loss on net monetary position related to entities under hyperinflationary economies for the year ended 31st March, 2024 aggregating to loss of Rs. 20.22 crores (2023: gain of Rs. 32.02 crores). c) Break-up of expected credit loss recognised during the year is as follows:- Rupees crores Particulars 2024 2023 Expected credit loss on: — Trade receivables........................................................................................................................................................................................................................ 94.41 85.32 — Contract assets........................................................................................................................................................................................................................... 13.83 0.48 — Financial services receivable.............................................................................................................................................................................................. 1,962.46 1,203.79 — Other financial assets............................................................................................................................................................................................................. 118.04 (2.06) Total................................................................................................................................................................................................................................................................ 2,188.74 1,287.53 35. Exceptional items (net) Previous year’s Exceptional items includes the following: Rupees crores Particulars Gain on change in ownership interests in subsidiaries (resulting in loss of control), associates and joint ventures and change of relationships........................................................................................................................................................................................................................................................................................ 2,983.54 Impairment of property, plant and equipment and right-of-use assets................................................................................................................................................... (332.69) Impairment of intangible assets............................................................................................................................................................................................................................................ (460.01) Impairment of capital work-in-progress and Intangible assets under development....................................................................................................................... (180.50) Impairment of capital advances............................................................................................................................................................................................................................................ (10.46) Impairment of other assets...................................................................................................................................................................................................................................................... (636.12) Impairment of goodwill................................................................................................................................................................................................................................................................ (122.13) Impairment reversal of investment accounted using equity method (net)........................................................................................................................................... 7.89 Total......................................................................................................................................................................................................................................................................................................... 1,249.52
RkJQdWJsaXNoZXIy NTE5NzY=