Profit and loss consolidated statement

(Rs. crore)

Note No. Year ended
31/03/2022
Year ended
31/03/2021
INCOME      
Revenue from Operations 25 195,059 132,008
Other Income 26 1,136 1,199
Total Income   196,195 133,207
EXPENSES      
Cost of Materials Consumed 27 125,335 77,484
Trade Purchases 28 1,958 1,098
Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade 29 (9,753) (2,146)
Employee Benefi ts Expenses 30 11,936 10,782
Power and Fuel 31 11,146 8,667
Finance Costs 32 3,768 3,738
Depreciation and Amortization Expense 33 6,729 6,628
Impairment Loss/ (Reversal) of Non-Current Assets (Net) 34 155 138
Impairment Loss on Financial Assets (Net) 35 155 (26)
Other Expenses 36 25,780 18,452
Total Expenses   177,209 124,815
Profit/ (Loss) before Share in Profit/ (Loss) in Equity Accounted Investments, Exceptional Items and Tax   18,986 8,392
Share in Profi t/ (Loss) in Equity Accounted Investments (Net of Tax) 48 6 5
Profi t/ (Loss) before Exceptional Items and Tax   18,992 8,397
Exceptional Income/ (Expenses) (Net) 37 582 (492)
Profi t/ (Loss) before Tax   19,574 7,905
Tax Expenses 9A    
  Current Tax   3,801 1,881
  Deferred Tax   1,572 842
Profit/ (Loss) for the year from Continuing Operations   14,201 5,182
DISCONTINUED OPERATIONS: 50    
  Profit/ (Loss) for the Year from Discontinued Operations   (464) (2,066)
  Tax Expense/ (Benefit) of Discontinued Operations   7 (367)
Profit/ (Loss) for the year from Discontinued Operations   (471) (1,699)
Profit/ (Loss) for the year   13,730 3,483
Other Comprehensive Income/ (Loss) 38    
Items that will not be reclassifi ed to Statement of Profi t and Loss      
  Remeasurement of Defi ned Benefit Obligation   1,172 1,117
  Remeasurement of Defined Benefit Obligation of Discontinued Operations   - 60
  Change in Fair Value of Equity Instruments Designated as FVTOCI   1,211 4,358
  Share in Equity Accounted Investments   - -
  Income Tax effect   (537) (327)
Items that will be reclassifi ed to Statement of Profit and Loss      
  Change in Fair Value of Debt Instruments Designated as FVTOCI   (9) (9)
  Effective Portion of Cash Flow Hedges   (4,867) (1,769)
  Cost of Hedging Reserve   (75) (168)
  Foreign Currency Translation Reserve   525 959
  Income Tax effect   1,432 563
Other Comprehensive Income/ (Loss) for the year   (1,148) 4,784
Total Comprehensive Income/ (Loss) for the year   12,582 8,267
Profit/ (Loss) attributable to:      

Owners of the Company   13,730 3,483

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

Owners of the Company   (1,148) 4,784

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

Owners of the Company   12,582 8,267

Non-Controlling Interests   - -
Total Comprehensive Income/ (Loss) attributable to Owners of the Company from:      
  Continuing Operations   13,053 9,915
  Discontinued Operations   (471) (1,648)
Earnings Per Share: 39    
  Basic - Continuing Operations ()   63.85 23.30
  Diluted - Continuing Operations ()   63.77 23.29
  Basic - Discontinued Operations ()   (2.12) (7.64)
  Diluted - Discontinued Operations ()   (2.12) (7.64)
  Basic - Continuing and Discontinued Operations ()   61.73 15.66
  Diluted - Continuing and Discontinued Operations ()   61.65 15.65
Basis of Preparation and Signifi cant Accounting Policies 1