Integrated Annual Report 2025-26 334 12. Inventories Rupees crores Particulars 2026 2025 Raw materials and bought-out components [includes in transit Rs. 225.57 crores; 2025 : Rs. 301.46 crores] ................ 4,726.38 4,117.16 Work-in-Progress..................................................................................................................................................................................................................................... 213.09 228.18 Finished goods produced ................................................................................................................................................................................................................. 3,320.23 4,028.54 Stock-in-Trade .......................................................................................................................................................................................................................................... 993.73 954.54 Manufactured Components.............................................................................................................................................................................................................. 681.87 709.66 Stores and Spares.................................................................................................................................................................................................................................. 276.20 209.11 Loose tools ................................................................................................................................................................................................................................................ 94.36 86.15 Total .............................................................................................................................................................................................................................................................. 10,305.86 10,333.34 (a) The cost of inventories recognised as an expense during the year is Rs. 1,20,963.85 crores (2025 : Rs. 96,261.49 crores). (b) The cost of inventories recognised as an expense during the year includes Rs. 209.78 crores (2025 : Rs. 478.57 crores) in respect of write-down of inventories to net realisable value, and has been reduced by Rs. 271.79 crores (2025 : Rs. 231.01 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 2026 2025 Unsecured, considered good........................................................................................................................................................................................................... 6,485.75 5,725.57 Credit impaired......................................................................................................................................................................................................................................... 288.59 286.61 6,774.34 6,012.18 Less : Loss Allowance [(refer note 40 (b)(ii)] ..................................................................................................................................................................... 288.59 286.61 Total .............................................................................................................................................................................................................................................................. 6,485.75 5,725.57 Ageing of trade receivables Rupees crores Particulars 2026 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 ................ 4,282.97 1,771.85 396.96 23.25 6.02 4.70 6,485.75 Undisputed trade receivables - credit impaired .................... — 19.35 8.04 29.29 42.66 80.38 179.72 Disputed trade receivables - credit impaired .......................... — 0.20 2.29 9.91 9.73 86.74 108.87 4,282.97 1,791.40 407.29 62.45 58.41 171.82 6,774.34 Less : Loss Allowance [refer note 40 (b)(ii)] ........................... (288.59) Total ................................................................................................................... 6,485.75 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 40 (b)(ii)] ........................... (286.61) Total ................................................................................................................... 5,725.57
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