Profit and loss consolidated statement

(Rs. crore)

Note No. Year ended
31/03/2023
Year ended
31/03/2022
INCOME      
Revenue from Operations 28 223,202 195,059
Other Income 29 1,257 1,136
Total Income   224,459 196,195
EXPENSES      
Cost of Materials Consumed 30 135,976 125,335
Trade Purchases 31 1,553 1,958
Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade 32 3,241 (9,753)
Employee Benefi ts Expenses 33 13,063 12,023
Power and Fuel 34 17,346 11,146
Finance Costs 35 3,646 3,768
Depreciation and Amortization Expense 36 7,086 6,729
Impairment Loss/ (Reversal) of Non-Current Assets (Net) 37 208 155
Impairment Loss on Financial Assets (Net) 38 11 155
Other Expenses 39 29,138 25,780
Total Expenses   211,268 177,209
Profit/ (Loss) before Share in Profit/ (Loss) in Equity Accounted Investments, Exceptional Items and Tax   13,191 18,986
Share in Profi t/ (Loss) in Equity Accounted Investments (Net of Tax) 51D 9 6
Profi t/ (Loss) before Exceptional Items and Tax   13,200 18,992
Exceptional Income/ (Expenses) (Net) 40 41 582
Profi t/ (Loss) before Tax   13,241 19,574
Tax Expenses 11A    
  Current Tax   2,856 3,801
  Deferred Tax   288 1,572
Profit/ (Loss) for the year from Continuing Operations   10,097 14,201
DISCONTINUED OPERATIONS: 53    
  Profit/ (Loss) for the Year from Discontinued Operations   - (464)
  Tax Expense/ (Benefit) of Discontinued Operations   - 7
Profit/ (Loss) for the year from Discontinued Operations   - (471)
Profit/ (Loss) for the year   10,097 13,730
Other Comprehensive Income/ (Loss) 41    
Items that will not be reclassifi ed to Statement of Profi t and Loss      
  Remeasurement of Defi ned Benefit Obligation   969 1,172
  Change in Fair Value of Equity Instruments Designated as FVTOCI   (494) 1,211
  Income Tax effect   (199) (537))
Items that will be reclassifi ed to Statement of Profit and Loss      
  Change in Fair Value of Debt Instruments Designated as FVTOCI   (13) (9)
  Effective Portion of Cash Flow Hedges   7,773 (4,867)
  Cost of Hedging Reserve   64 (75)
  Foreign Currency Translation Reserve   1,704 525
  Income Tax effect   (2,344) 1,432
Other Comprehensive Income/ (Loss) for the year   7,460 (1,148)
Total Comprehensive Income/ (Loss) for the year   17,557 12,582
Profit/ (Loss) attributable to:      

Owners of the Company   10,097 13,730

Non-Controlling Interests   - -
Other Comprehensive Income/ (Loss) attributable to:      

Owners of the Company   7,460 (1,148)

Non-Controlling Interests      
Total Comprehensive Income/ (Loss) attributable to:      

Owners of the Company   17,557 12,582

Non-Controlling Interests   - -
Total Comprehensive Income/ (Loss) attributable to Owners of the Company from:      
  Continuing Operations   17,557 13,053
  Discontinued Operations   - (471)
Earnings Per Share: 42    
  Basic - Continuing Operations ()   45.42 63.85
  Diluted - Continuing Operations ()   45.36 63.77
  Basic - Discontinued Operations ()   - (2.12)
  Diluted - Discontinued Operations ()   - (2.12)
  Basic - Continuing and Discontinued Operations ()   45.42 61.73
  Diluted - Continuing and Discontinued Operations ()   45.36 61.65
Basis of Preparation and Signifi cant Accounting Policies 1