FINANCIAL STATEMENTS | Standalone Accounts 345 27. Cost of materials consumed Rupees crores Particulars 2026 2025 Opening inventories.............................................................................................................................................................................................................................. 4,117.16 3,560.89 Purchases..................................................................................................................................................................................................................................................... 1,05,392.72 82,378.50 1,09,509.88 85,939.39 Less: Closing inventories.................................................................................................................................................................................................................... 4,726.38 4,117.16 Total................................................................................................................................................................................................................................................................ 1,04,783.50 81,822.23 28. Changes in inventories of finished goods, work-in-progress and stock-in-trade Rupees crores Particulars 2026 2025 Opening 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 Less: Closing inventories: Finished goods produced................................................................................................................................................................................................................... 3,320.23 4,028.54 Work-in-progress...................................................................................................................................................................................................................................... 213.09 228.18 Stock-in-trade............................................................................................................................................................................................................................................ 993.73 954.54 Manufactured components.............................................................................................................................................................................................................. 681.87 709.66 5,208.92 5,920.92 Net decrease/ (increase) in inventories .......................................................................................................................................................................... 712.00 (65.54) 29. Employee benefits expense Rupees crores Particulars 2026 2025 (a) Salaries and wages, including bonus............................................................................................................................................................................ 4,227.97 4,100.60 (b) Contribution to provident and other funds............................................................................................................................................................. 340.48 283.99 (c) Equity settled share based payments (refer note 38).................................................................................................................................... 297.91 105.87 (d) Staff welfare expenses........................................................................................................................................................................................................... 423.93 391.02 Total................................................................................................................................................................................................................................................................ 5,290.29 4,881.48 30. Finance costs Rupees crores Particulars 2026 2025 (a) Interest expense on financial liabilities measured at amortised cost.................................................................................................... 106.68 107.81 Less: Amounts included in the cost of qualifying assets................................................................................................................................ (83.95) (86.63) (b) Interest on lease liabilities .................................................................................................................................................................................................. 48.22 44.94 70.95 66.12 (c) Other borrowing costs............................................................................................................................................................................................................. 178.63 184.35 Total................................................................................................................................................................................................................................................................. 249.58 250.47 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 7.90% p.a. (2025 : 7.24% p.a.)
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