Integrated Annual Report 2025-26 432 34. Other Expenses Rupees crores Particulars 2026 2025 Stores consumed.................................................................................................................................................................................................................................... 689.42 540.88 Tools consumed....................................................................................................................................................................................................................................... 106.48 94.47 Power and fuel......................................................................................................................................................................................................................................... 966.56 832.35 Rent including lease rentals........................................................................................................................................................................................................... 315.68 345.84 Insurance....................................................................................................................................................................................................................................................... 219.00 213.76 Repairs and maintenance.................................................................................................................................................................................................................. 841.87 963.91 Freight outward....................................................................................................................................................................................................................................... 6,678.17 5,747.02 Advertisement........................................................................................................................................................................................................................................... 1,009.07 802.12 Commission on sales / contracts................................................................................................................................................................................................ 1,553.18 1,379.15 Sales promotion expenses............................................................................................................................................................................................................... 643.80 624.98 Travelling and conveyance expenses........................................................................................................................................................................................ 680.55 664.46 Cost of projects....................................................................................................................................................................................................................................... 1,282.97 548.00 Legal and professional charges.................................................................................................................................................................................................... 1,329.26 1,034.07 Hire and service and subcontracting charges.................................................................................................................................................................... 2,505.42 2,015.02 Provision for expected credit losses including write offs (net)............................................................................................................................. 2,596.15 2,280.65 Miscellaneous expenses..................................................................................................................................................................................................................... 4,006.56 3,706.22 Total................................................................................................................................................................................................................................................................ 25,424.14 21,792.90 a) Short term leases and low value leases recongised as expense for the year ended 31st March 2026 is aggregating to Rs. 296.98 crores (2025: Rs 322.04 crores) and Rs. 18.70 crores (2025: Rs 23.10 crores) respectively. b) Miscellaneous expenses include (gain)/loss on net monetary position related to entities under hyperinflationary economies for the year ended 31st March 2026 aggregating to loss of Rs. 2.76 crores (2025: gain of Rs. 47.47 crores). c) Includes Commodities derivatives gain recognised during the year - Rs. 589.47 crores (2025: gain of Rs. 2.17 crores). d) Break-up of expected credit loss recognised during the year is as follows: Rupees crores Particulars 2026 2025 Expected credit loss on: — Trade receivables........................................................................................................................................................................................................................ 81.03 108.87 — Contract assets........................................................................................................................................................................................................................... — 0.10 — Financial services receivable.............................................................................................................................................................................................. 2,406.67 2,091.11 — Other financial assets............................................................................................................................................................................................................. 108.45 80.57 Total................................................................................................................................................................................................................................................................ 2,596.15 2,280.65 35. Exceptional items On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively “new Labour Codes”)- consolidating 29 existing labour laws. Accordingly, the Group has recognised the incremental impact on retiral benefits aggregating to Rs. 292.94 crores and presented the same under “Exceptional items” in the consolidated statement of Profit and Loss for the year ended 31st March, 2026. The Group continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications, basis such developments/ guidance.
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