Integrated Annual Report 2024-25 304 12. Inventories Rupees crores Particulars 2025 2024 Raw materials and bought-out components [includes in transit Rs. 301.46 crores ; 2024: Rs 221.41 crores] ................. 4,117.16 3,560.89 Work-in-Progress..................................................................................................................................................................................................................................... 228.18 255.84 Finished goods produced ................................................................................................................................................................................................................. 4,028.54 4,251.97 Stock-in-Trade .......................................................................................................................................................................................................................................... 954.54 841.85 Manufactured Components.............................................................................................................................................................................................................. 709.66 505.72 Stores and Spares.................................................................................................................................................................................................................................. 209.11 215.59 Loose tools ................................................................................................................................................................................................................................................ 86.15 86.18 Total .............................................................................................................................................................................................................................................................. 10,333.34 9,718.04 (a) The amount of inventories recognised as an expense during the year is Rs. 96,261.49 crores (2024: Rs. 82,912.50 crores). (b) The cost of inventories recognised as an expense during the year includes Rs. 478.57 crores (2024: Rs. 460.59 crores) in respect of write-down of inventories to net realisable value, and has been reduced by Rs. 231.01 crores (2024: Rs. 66.48 crores) in respect of the reversal of such write downs. Reversal in provision is due to sale and / or consumption of inventories provided for in earlier years. (c) Method of valuation of inventories is stated in Note 2(h). 13. Trade Receivables Rupees crores Particulars 2025 2024 Unsecured, considered good........................................................................................................................................................................................................... 5,725.57 4,567.87 Credit impaired......................................................................................................................................................................................................................................... 286.61 258.33 6,012.18 4,826.20 Less: Loss Allowance [refer note 39 (b)(ii)] ........................................................................................................................................................................ 286.61 258.33 Total .............................................................................................................................................................................................................................................................. 5,725.57 4,567.87 Ageing of trade receivables Rupees crores Particulars 2025 Outstanding for following periods from due date of payment Not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total Undisputed trade receivables - considered good ................ 2,731.10 2,797.38 101.14 76.57 12.22 7.16 5,725.57 Undisputed trade receivables - credit impaired .................... — 18.89 20.34 38.88 45.74 65.69 189.54 Disputed trade receivables - credit impaired .......................... — 0.01 2.90 4.31 5.04 84.81 97.07 2,731.10 2,816.28 124.38 119.76 63.00 157.66 6,012.18 Less: Loss Allowance [refer note 39 (b)(ii)] ............................. (286.61) Total Trade receivables ..................................................................... 5,725.57 Particulars 2024 Outstanding for following periods from due date of payment Not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total Undisputed trade receivables - considered good ................ 1,324.74 2,940.85 169.31 108.19 15.06 9.72 4,567.87 Undisputed trade receivables - credit impaired .................... — 15.17 28.57 29.90 39.62 65.07 178.33 Disputed trade receivables - credit impaired .......................... — — — 1.55 5.59 72.86 80.00 1,324.74 2,956.02 197.88 139.64 60.27 147.65 4,826.20 Less: Loss Allowance [refer note 39 (b)(ii)] ............................. (258.33) Total Trade receivables ..................................................................... 4,567.87
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