Integrated Annual Report 2024-25 314 27. Cost of materials consumed Rupees crores Particulars 2025 2024 Opening inventories.............................................................................................................................................................................................................................. 3,560.89 4,531.83 Purchases..................................................................................................................................................................................................................................................... 82,378.50 70,342.46 85,939.39 74,874.29 Less: Closing inventories.................................................................................................................................................................................................................... 4,117.16 3,560.89 Total................................................................................................................................................................................................................................................................ 81,822.23 71,313.40 28. Changes in inventories of finished goods, work-in-progress and stock-in-trade Rupees crores Particulars 2025 2024 Opening inventories: Finished goods produced................................................................................................................................................................................................................... 4,251.97 2,856.71 Work-in-progress...................................................................................................................................................................................................................................... 255.84 170.37 Stock-in-trade............................................................................................................................................................................................................................................ 841.85 799.34 Manufactured components.............................................................................................................................................................................................................. 505.72 461.14 5,855.38 4,287.56 Less: Closing inventories: Finished goods produced................................................................................................................................................................................................................... 4,028.54 4,251.97 Work-in-progress...................................................................................................................................................................................................................................... 228.18 255.84 Stock-in-trade............................................................................................................................................................................................................................................ 954.54 841.85 Manufactured components.............................................................................................................................................................................................................. 709.66 505.72 5,920.92 5,855.38 Net (increase) in inventories...................................................................................................................................................................................................... (65.54) (1,567.82) 29. Employee Benefits Expense Rupees crores Particulars 2025 2024 (a) Salaries and wages, including bonus............................................................................................................................................................................ 4,100.60 3,743.85 (b) Contribution to provident and other funds............................................................................................................................................................. 283.99 277.58 (c) Equity settled share based payments (refer note 37).................................................................................................................................... 105.87 111.61 (d) Staff welfare expenses........................................................................................................................................................................................................... 391.02 330.15 Total................................................................................................................................................................................................................................................................ 4,881.48 4,463.19 30. Finance Costs Rupees crores Particulars 2025 2024 (a) Interest expense on financial liabilities measured at amortised cost.................................................................................................... 107.81 120.42 Less: Amounts included in the cost of qualifying assets................................................................................................................................ 86.63 117.00 Interest on lease liabilities .................................................................................................................................................................................................. 44.94 37.98 66.12 41.40 (b) Other borrowing costs............................................................................................................................................................................................................. 184.35 99.08 Total................................................................................................................................................................................................................................................................. 250.47 140.48 Other borrowing costs include discounting charges and unwinding of interest on other liabilities / provisions. The weighted average capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation is 7.24% p.a. (2024: 6.76% p.a)
RkJQdWJsaXNoZXIy NTE5NzY=