Inventories consist of the following:

Finished goods (includes stock-in-trade)

Packing materials, stores and spares

Details of inventories recognized in the consolidated income statement are as follows:

For the Year Ended March 31,

Raw materials, consumables and changes in finished goods and work in progress

Inventory write-downs

For the years ended March 31, 2026 and 2025, amounts of Rs.1,181 and Rs.3,331, respectively, representing government grants, has been accounted for as a reduction from cost of revenues.