Integrated Annual Report 2025-26 420 14. Other Assets (Non-Financial) Rupees crores Particulars Non Current Current 2026 2025 2026 2025 Capital Advances.................................................................................................................................................. 1,748.62 1,343.82 — — Balances with government authorities (other than current taxes)................................ 204.92 219.20 4,549.69 5,263.96 Contract assets ................................................................................................................................................... 4.36 — 190.09 260.54 Deferred acquisition cost ............................................................................................................................. 716.51 752.90 70.67 80.37 Others ........................................................................................................................................................................ 500.43 411.46 2,539.75 1,598.21 Total ........................................................................................................................................................................... 3,174.84 2,727.38 7,350.20 7,203.08 Others include advances to suppliers, prepaid expenses and other recoverable expenses. Significant changes in contract assets during the year are as follows:— Rupees crores Particulars 2026 2025 Reclassification of opening balances of contract assets to trade receivables.......................................................................................... 260.54 242.99 Adjustments due to contract modification........................................................................................................................................................................... — 0.10 In addition to the contract balances disclosed above, the group has also recognised a deferred acquisition cost in relation to some of the long-term contracts. Rupees crores Particulars 2026 2025 Assets recognised from incremental cost of acquisition incurred to fulfil a contract ........................................................................ 787.18 833.27 Amortisation of expenses during the year ......................................................................................................................................................................... 91.46 63.81 15. Inventories Rupees crores Particulars 2026 2025 Raw materials and bought-out components [includes in-transit Rs. 661.04 crores (2025: Rs. 799.95 crores)]............ 7,722.73 6,827.87 Work-in-progress...................................................................................................................................................................................................................................... 761.82 448.29 Work-in-progress-property development activity and long term contracts................................................................................................. 5,444.69 4,636.52 Finished goods produced................................................................................................................................................................................................................... 5,514.02 5,837.50 Stock-in-trade [includes in-transit Rs. 3.02 crores (2025: Rs. 4.62 crores)] ............................................................................................ 1,472.32 1,504.56 Manufactured components.............................................................................................................................................................................................................. 705.15 734.61 Stores and spares ................................................................................................................................................................................................................................. 308.78 232.95 Loose tools.................................................................................................................................................................................................................................................. 100.26 95.53 Food, beverages, smokes and operating supplies............................................................................................................................................................ 14.34 13.10 Total................................................................................................................................................................................................................................................................ 22,044.11 20,330.93 Notes: (a) The cost of inventories recognised as an expense during the year was Rs. 1,33,900.64 crores (2025: Rs. 1,06,719.18 crores) (b) The cost of inventories recognised as an expense include Rs. 216.86 crores (2025: Rs. 482.87 crores) in respect of write-down of inventories to net realisable value, and has been reduced by Rs. 274.61 crores (2025: Rs. 231.62 crores) in respect of the reversal of such write downs. (c) Certain companies in the Group have availed working capital facilities and other non-fund based facilities viz. bank guarantees and letters of credit, which are secured by hypothecation of inventories. (d) Mode of valuation of inventories is stated in Note 2. (i)
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