429 FINANCIAL STATEMENTS | Consolidated Accounts 25. Revenue from Operations (Continued) Reconciliation of revenue recognised in the consolidated statement of profit and loss with contracted price Rupees crores Particulars 2026 2025 Revenue from contract with customer as per the contract price 1,82,287.68 1,44,902.27 Adjustments made to contract price – Trade discounts, volume rebates, return etc.......................................................................................................................................................... (8,671.87) (6,318.80) – Deferment of revenue............................................................................................................................................................................................................ (1,313.18) (1,046.35) – Recognition of revenue out of opening balance of contract liabilities............................................................................................... 3,364.77 2,404.97 Revenue from contract with customer as per the consolidated statement of profit and loss...................................... 1,75,667.40 1,39,942.09 Revenue disaggregation as per nature of products and services and geography has been included in segment information. (Refer note 46) 26. Income from investments related to subsidiaries, associates and joint ventures Rupees crores Particulars 2026 2025 Interest income from associates and joint ventures ................................................................................................................................................... 34.95 18.61 Gain on change in ownership interests in subsidiaries (resulting in loss of control), associates and joint ventures and change of relationships*..................................................................................................................................................................................................................... 810.82 442.46 Total................................................................................................................................................................................................................................................................ 845.77 461.07 * includes gain on sale of investments Rs. 704.68 crores (2025: Rs. 312.46 crores). 27. Other Income Rupees crores Particulars 2026 2025 Interest Income On financial assets measured at amortised cost................................................................................................................................................ 1,650.50 1,093.42 On financial assets measured at FVTOCI.................................................................................................................................................................. 111.95 139.53 Dividend income Mutual funds................................................................................................................................................................................................................................. 8.99 9.55 Net gains/(losses) arising on financial assets/ liabilities measured at FVTPL............................................................................................. 1,388.46 412.73 Other non-operating income (net of directly attributable expenses)*............................................................................................................. 285.89 525.82 Total................................................................................................................................................................................................................................................................ 3,445.79 2,181.05 * includes gain on sale of property, plant and equipment, rent income etc. 28. Cost of materials consumed Rupees crores Particulars 2026 2025 Opening inventories.............................................................................................................................................................................................................................. 6,827.87 6,337.60 Purchases..................................................................................................................................................................................................................................................... 1,14,202.49 88,593.17 Adjustment on account of business combination/(disposal) of subsidiary (net)....................................................................................... 82.01 — Hyperinflation adjustment................................................................................................................................................................................................................ 61.78 39.19 Foreign currency translation difference.................................................................................................................................................................................. 101.72 (31.04) 1,21,275.87 94,938.92 Less: Closing inventories.................................................................................................................................................................................................................... 7,722.73 6,827.87 Total................................................................................................................................................................................................................................................................ 1,13,553.14 88,111.05
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