61

TATA
Standalone Statement of Profit and Loss for the quarter/twelve months ended on 3lst March 2024
Crore
Financial year Financial year
Quarter ended Quarter ended Quarter ended
Particulars ended on ended on
on 31.03.2024 on 31.12.2023 on 31.03.2023
31.03.2024 31.03.2023

Audited Audited Audited

Audited Audited
(refer note 9) (refer note 2) (refer note 2)
Revenue from operations
a) Gross sales/ income from operations 36.066.59 34.199.01 37.653.34 1.39,197.60 1.4 1.443.88
b) Other operating revenues 568.19 482.89 394.73 1.789.83 1.469.44
Total revenue from operations [ l(a) + I(b) ] 36,634.78 34.681.90 38.048.07 1.40.987.43 1.42, 9 I 3.32
2 Other income 48L.06 328.59 485.03 3.122.91 2.530.44
3 Total income I I +2 I 37,115.84 35,010.49 38,533.10 1,44,110.34 1,45,443.76
4 Expenses
a) Cost of materials consumed 11.725.34 11.171.10 12.053.75 48.018.48 59,948.72
b) Purchases of stock-in-trade 2.288.32 2.281.13 2.244.84 9.702.30 7.424.21
Changes in inventories of finished and semi-finished goods, stock-in-
ce) 1.186.31 (922.43 1.521.63 369.85 (1,329.69)
trade and work-in-progress
d) Employee benefits expense 1.956.99 1.866.53 1.978.90 7.402.31 7.220.74
e) Finance costs 941.65 1.057.91 1.095.58 4.178.61 3,974.63
0 Depreciation and amortisation expense 1.527.84 1.507.61 1.504.04 5.969.79 5,956.32
g) Other expenses 11.431.49 12.035.93 11.593.82 45.661.17 41.378.66
Total expenses [ 4(a) to 4(g)] 31,057.94 28,997.78 31,992.56 1,21,302.51 1,24,573.59
5 Profit/ (Loss) before exceptional items & tax[33-4 ] 6,057.90 6,012.71 6,540.54 22,807.83 20,870.17
6 Exceptional items
a) Profit / (loss) on sale of non-current investments 338.56 338.56
Provision for impairment of investments/ doubtful loans and
b) (10.40) (1.044.00) (12.971.36) ( 1.056.39)
advances / other financial assets (net)
c) Provision for impairment of non-current assets (net) (178.91) (178.91)
d) Employee separation compensation (51.01) 7.38 4.58 (98.83) (91.94
e) Restructuring and other provisions (404.65) (0.04) (404.67) (1.69)
Gain/(loss) on non-current investments classified as fair value
3.25 2.67 1.88 18.09 30.99
through profit and loss (net)
Total exceptional items [ 6a) to 6(f)] (641.72) 10.05 (699.02) (13.635.68) (780.47
7 Profit/(Loss) before tax[5 + 6 ] 5,416.18 6,022.76 5,841.52 9,172.15 20,089.70
8 Tax Expense
a) Current tax 1.269.14 1.666.4 7 1.489.15 4.954.21 4.918.39
b) Deferred tax 96.74 (296.75) 179.89 (589.46) 486.06
Total tax expense [ 8(a) + 8(b)] 1.365.88 1.369.72 1.669 04 4.364.75 5.404.45
9 Net Profit/ (Loss) for the period I 7-8] 4,050.30 4,653.04 4,172.48 4,807.40 14,685.25
IO Other comprehensive income
A (i) Items that will not be reclassified to profit or loss 188.13 229.75 139.60 795.22 73.23
,,Income tax relating to items that will not be reclassified to profit
(12.06) (18.79) (46.69) (60.16) (44.31)
or loss
B (i) Items that will be reclassified to profit or loss (3.29) (57.45) (49.77) (58.83 79.78
,,Income tax relating to items that will be reclassified to profit or
1.16 14.42 12.30 15.14 (20.12)
loss
Total other comprehensive income 173.94 167.93 55.44 691.37 88.58
1I Total Comprehensive Income for the period [9 + 10 ] 4,224.24 4,820.97 4,227.92 5,498.77 14,773.83
12 Paid-up equity share capital [Face value ? I per share] 1.248.60 1.229.98 1.222.40 1.248.60 1.222.40
13 Paid-up debt capital 12.823.10 10.126.53 15.058.49 12.823.10 15.058.49
I4 Reserves excluding revaluation reserves 1.36.445.05 1.35.386.48
I5 Securities premium reserve 31.290.24 31,290.24 31.290.24 31.290.24 31.290.24
16 Eamings per equity share
Basic earnings per share {not annualised)- in Rupees
3.24 3.73 3.34 3.85 11.76
(after exceptional items)
Diluted earnings per share (not annualised)- in Rupees
3.24 3.73 3.34 3.85 11.76
(after exceptional items)

(a) Paid up debt capital represents debentures

TATA STEEL LIMITED

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