Integrated Annual Report 2025-26 342 22. Other non financial liabilities Rupees crores Particulars Non-Current Current 2026 2025 2026 2025 Statutory dues (other than income taxes)........................................................................................ — — 2,980.14 3,621.37 Contract Liabilities............................................................................................................................................... 1,121.95 838.82 2,973.24 1,238.83 Others........................................................................................................................................................................... — — 382.00 292.20 Total ............................................................................................................................................................................ 1,121.95 838.82 6,335.38 5,152.40 Contract liabilities are expected to be recognised in revenue over a period of 5 years. Others mainly include salary deductions and TDS payable. There are no amounts due and outstanding to be credited to the Investor Education and Protection Fund. 23. Trade payables Rupees crores Particulars 2026 2025 Total outstanding dues of micro enterprises and small enterprises................................................................................................................. 533.19 536.38 Total outstanding dues other than micro enterprises and small enterprises – Trade payable......................................................................................................................................................................................................................................... 26,727.27 21,499.88 – Acceptances............................................................................................................................................................................................................................................ 2,239.44 1,369.51 28,966.71 22,869.39 Total................................................................................................................................................................................................................................................................ 29,499.90 23,405.77 Some of our suppliers elect to factor some of their receivables from the Company with financial institutions. In such cases, the Company provides suppliers and/or banks with visibility of invoices approved for payment, which helps them receive cash from the bank before the invoice due date, if they choose to do so. Payment dates and terms for the Company do not vary based on whether the supplier chooses to factor their receivable. Rupees crores Particulars 2026 The carrying amounts of the financial liabilities that are part of a supplier finance arrangement Presented within trade payable as “Acceptances” .......................................................................................................................................................................... 2,239.44 For which suppliers have already received payment from finance providers ............................................................................................................. 2,239.44 Range of payment due dates Trade payables that are part of a supplier finance arrangement ....................................................................................................................................... 7-90 Days Trade payables that are not part of a supplier finance arrangement ............................................................................................................................. 7-90 Days Micro and Small enterprises have been identified by the Company on the basis of the information available. Total outstanding dues of Micro and Small enterprises, which are outstanding for more than the stipulated period and other disclosures as per the Micro, Small and Medium Enterprises Development Act, 2006 (hereinafter referred to as “the MSMED Act”) are given below : Rupees crores Particulars 2026 2025 (a) Dues remaining unpaid at the end of each accounting year for micro and small enterprises – Principal........................................................................................................................................................................................................................................ 3.08 12.36 – Interest on the above......................................................................................................................................................................................................... 0.03 1.21 (b) Interest paid in terms of Section 16 of the MSMED Act along with the amount of payment made to the supplier beyond the appointed day during the year – Principal paid beyond the appointed date........................................................................................................................................................... 382.37 499.24 – Interest paid in terms of Section 16 of the MSMED Act.......................................................................................................................... 0.75 1.42 (c) Amount of interest due and payable for the period of delay on payments made beyond the appointed day during the year........................................................................................................................................................................................................................... 1.55 1.89 (d) Further interest due and payable even in the succeeding years, until such date when the interest dues as above are actually paid to the small enterprises ............................................................................................................................................ 4.93 2.58 (e) Amount of interest accrued and remaining unpaid........................................................................................................................................... 6.51 5.68
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