Profit and loss standalone statement

(Rs in Crore)
  No Year ended
31/03/2023
Year ended
31/03/2022
Income      
Revenue from Operations 30 76,878 67,653
Other Income 31
586 535
Total Income
77,464 68,188
Expenses      
Cost of Materials Consumed 32 45,793 41,979
Trade Purchases 33 1,553 1,922
Changes in inventories of Finished Goods, Work-in-Progress and Stock-in-Trade 34 1,062 (3,344)
Employee Benefits Expense 35 2,218 2,058
Power and Fuel 36 11,318 6,781
Finance Costs 37 1,300 1,417
Depreciation and Amortization 38 1,874 1,752
Impairment Loss on Non-Current Assets 39 53 95
Impairment Loss/ (Reversal) on Financial Assets (Net) 40 12 2
Other Expenses 41 7,447 6,962
Total expenses   72,630 59,624
Profit/(Loss) before exceptional items and tax   4,834 8,564
Exceptional Income/ (Expenses) (Net) 42 41 (107)
       
Profit/(Loss) before Tax   4,875 8,457
Tax Expenses: 23 - -
Current Tax Expense   917 1,496
Deferred Tax Expense   632 1,454
       
Profit/(Loss) for the year   3,326 5,507
Other Comprehensive Income 43    
Items that will not be reclassified to statement of profit and loss      
  Remeasurement of Defined Benefit Obligation   (10) (5)
  Change in Fair Value of Equity Instruments Designated as FVTOCI   (485) 1,108
  Income Tax Effect   37 (231)
Items that will be reclassified to statement of profit and loss      
  Change in fair value of debt instruments designated as FVTOCI   (13) (9)
  Effective Portion of Cash flow Hedges   3,269 (1,867)
  Cost of Hedging Reserve   64 (75)
Income Tax effect   (1,160) 682
Other Comprehensive Income/ (Loss) for the year   1,702 (397)
Total Comprehensive Income/ (Loss) for the year   5,028 5,110
Earnings Per Share 44    
  Basic (Rs)   14.96 24.76
  Diluted (Rs)   14.94 24.73
Basis of Preparation and Signifi cant Accounting Policies 1