Integrated Annual Report 2025-26 428 24. Other non financial liabilities Rupees crores Particulars Non Current Current 2026 2025 2026 2025 Statutory dues (other than income taxes)........................................................................................ — — 3,360.99 4,013.77 Contract liabilities................................................................................................................................................. 6,558.70 6,191.81 7,871.49 5,167.86 Others........................................................................................................................................................................... — — 1,054.57 636.99 Total.............................................................................................................................................................................. 6,558.70 6,191.81 12,287.05 9,818.62 Others mainly include salary deductions and TDS payable. Contract liabilities represent deferred revenue and advance received from customers. Significant changes in Contract liabilities during the year are as follows:— Rupees crores Particulars 2026 2025 Recognition of revenue arising from opening balance of contract liabilities ............................................................................................ 3,364.77 2,404.97 25. Revenue from Operations Rupees crores Particulars 2026 2025 From contract with customers (as defined under Ind AS 115) Sale of products......................................................................................................................................................................................................................... 1,59,315.17 1,26,555.23 Sale of services........................................................................................................................................................................................................................... 13,756.26 11,835.70 Income from long term contracts.................................................................................................................................................................................. 1,177.99 367.74 Other operating revenue^.................................................................................................................................................................................................... 1,417.98 1,183.42 1,75,667.40 1,39,942.09 From financial services Interest income of financial services business...................................................................................................................................................... 18,848.53 16,886.59 18,848.53 16,886.59 From Others Government grant and incentives.................................................................................................................................................................................. 2,986.63 1,573.68 Other operating revenue...................................................................................................................................................................................................... 290.22 347.39 3,276.85 1,921.07 Total .............................................................................................................................................................................................................................................................. 1,97,792.78 1,58,749.75 ^ Other operating revenue mainly includes income from oil royalty and scrap sales. The following table includes revenue expected to be recognised in future related to performance obligations that are unsatisfied (or partially unsatisfied) at the reporting date: Rupees crores Time Band 2026 2025 Less than 1 year..................................................................................................................................................................................................................................... 3,873.71 3,220.05 Greater than 1 year but less than 5 years.......................................................................................................................................................................... 10,108.45 8,540.73 Greater than 5 years............................................................................................................................................................................................................................ 3,276.12 3,582.71 Total................................................................................................................................................................................................................................................................ 17,258.28 15,343.49 The Group applies the practical expedient of Ind AS 115 and does not disclose information about remaining performance obligations that have original expected duration of one year or less. Revenue disclosed above does not include estimated amount of variable consideration that are constrained.
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