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Financial Statements & Accounting

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Financial Statements & Accounting

Intangible Assets

Identifiable non-physical assets such as software, patents, licences and trademarks that are expected to generate future benefits.

Carrying Value = Cost - Accumulated Amortisation - Accumulated Impairment ₹ crore Financial Statements & Accounting

Interest Expense

The cost of borrowed money charged to the profit and loss statement for a period.

Interest Expense = Average Borrowings x Effective Interest Rate ₹ crore Financial Statements & Accounting

Inventory

Goods held for sale, work in progress, and raw materials, carried at the lower of cost and net realisable value.

Inventory Days = Average Inventory / Cost of Goods Sold x 365 ₹ crore Financial Statements & Accounting

Investing Cash Flow

The net cash used in or generated by buying and selling long-term assets and investments during a period.

Investing Cash Flow = Proceeds from Asset Sales + Investment Income - Capital Expenditure - Acquisitions - Investments Made ₹ crore