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Start with the latest annual report’s consolidated Statement of Profit and Loss (or the standalone statement when that is the entity you are analysing). Search for power and fuel, fuel and power, power, fuel and water, electricity, energy cost, utilities and fuel consumed. Record the exact current-year and comparative-year amounts, currency and scale. Then open the note number attached to that line: the note normally explains whether the total includes electricity, fuels, water, transmission or other utilities.
Do not treat an electricity-rate table as the audited expense by default. Directors’ Reports often disclose purchased units, rates and production intensity as operating information, while the audited rupee expense appears in the financial statements or their notes. Reconcile the two only after checking their scope and measurement basis.
1. Choose the right report, entity and period
Annual reports can contain both consolidated and standalone financial statements. Consolidated statements cover the parent and entities included in consolidation; standalone statements cover the legal entity by itself. A power-and-fuel figure from one basis cannot be compared directly with a figure from the other.
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- Use consolidated statements when your question concerns the group’s reported expense, group profitability or a consolidated valuation.
- Use standalone statements when you are analysing the parent company alone, a regulated legal entity, or a disclosure that exists only for that entity.
- Write the basis beside every number in your worksheet. “Power and fuel: ₹500 crore” is incomplete without saying whether it is consolidated or standalone.
Current year and comparative year
Most annual reports show two columns: the year ended 31 March in the current reporting period and the preceding year. Capture both columns exactly as printed. Do not accidentally copy the prior-year column as the current year, and do not combine a current-year standalone amount with a prior-year consolidated amount.
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Confirm the unit scale
The report may state that figures are in rupees, thousands, lakhs or crores. A line reading “19,577.16” means very different amounts depending on the heading. Preserve the report’s scale in your notes and convert only after recording the original presentation. For example, ₹19,577.16 lakh equals ₹195.7716 crore, but the annual report’s own unit should remain visible.
2. A repeatable PDF extraction procedure
- Download the complete annual report. Prefer the company’s investor-relations filing or the stock-exchange filing that contains the signed financial statements. Make sure the file includes notes to accounts and the Directors’ Report, not only a glossy summary.
- Identify the financial-statement section. Locate the independent auditor’s report, the consolidated or standalone Statement of Profit and Loss and the notes that follow it.
- Search the PDF using several labels. Begin with power and fuel, fuel and power, power, fuel and water, electricity, energy cost, utilities and fuel consumed. Then search expenses, electricity consumed, diesel, coal, natural gas, LNG, furnace oil, power purchase and utilities.
- Record the statement line. Copy the exact description, note number, current-year amount, comparative-year amount, currency and scale. Also note whether the line is an expense, an inventory-consumption line or another classification.
- Open the linked note. Follow the note number printed beside the Statement of Profit and Loss line. Read the accounting policy, the component breakdown and any explanatory text before deciding what the amount represents.
- Check for a separate utility note. Some companies show an aggregated line in the main statement but split electricity, fuel, water, transmission or other utilities in an expense note. Do not add the components to the aggregate; use the report’s stated total.
- Inspect operational disclosures. In the Directors’ Report, find the “Conservation of Energy” section. Capture units purchased or generated, total amount, rate per unit and consumption per unit of production, but label these as operating metrics until their scope is reconciled with the audited expense.
- Check cost-accounting schedules where relevant. Manufacturing and regulated entities may provide installed capacity, generation, purchases, losses, net consumption, fuel oil, other materials, direct charges and cost per unit. Use these schedules for detail, not as a replacement for the audited financial-statement line.
- Save page and note references. Record the PDF page, statement name, note number and reporting period so another reader can reproduce the extraction.
3. Where the audited expense is shown
Statement of Profit and Loss
The primary destination is the Statement of Profit and Loss. Depending on the company’s presentation, the line may be called “Power and fuel,” “Fuel and power,” “Power, fuel and water,” “Electricity,” “Energy cost” or “Utilities.” It may appear among manufacturing, operating or other expenses.
The Ministry of Corporate Affairs’ Schedule III framework governs the form of Indian company financial statements. The Companies (Accounts) Second Amendment Rules, 2015 state:
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The financial statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable.
Schedule III establishes the presentation framework, but individual companies can use different labels and aggregation levels within that framework.
Notes to accounts
A main-statement line can combine several costs. The corresponding note may disclose electricity purchased, fuel consumed, water, wheeling or transmission charges, and other utilities separately—or explain that the line is an aggregate. The note number is therefore essential: it tells you what is inside the reported amount and which accounting policy applies.
Directors’ Report: Conservation of Energy
Manufacturing reports commonly include an energy table under conservation of energy. It may show electricity purchased or generated, units, total rupee amount, rate per unit and consumption per unit of production. This is an operational disclosure about energy performance, not automatically the same as the audited expense in the Statement of Profit and Loss.
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Detailed cost-accounting schedules
MCA cost-accounting proformas can list installed capacity, units generated and purchased, losses, net units consumed, fuel oil, other materials, direct charges and cost per unit. Such schedules are valuable for plant economics and regulated industries. They may cover a narrower production activity or a different allocation basis than the company-wide financial statements.
4. How to read the Statement of Profit and Loss line
Use a capture table before interpreting the number. The following fields prevent the most common extraction errors:
| Field | What to record | Why it matters |
|---|---|---|
| Statement basis | Consolidated or standalone | Defines which entities are included. |
| Exact label | For example, “Power and fuel” | Labels can conceal different components. |
| Note number | The note reference printed beside the line | Leads to the accounting policy and breakdown. |
| Current-year amount | Value and original scale | Prevents lakh/crore conversion mistakes. |
| Comparative amount | Prior-year value and scale | Enables a like-for-like year comparison. |
| Reporting period | Year ended 31 March and any restatement | Clarifies the period covered. |
| Included components | Electricity, fuel, water, transmission or other utilities | Defines what the expense actually measures. |
If the statement presents “cost of fuel, power and water consumed,” do not relabel it as electricity expense. If it presents only “power and fuel,” do not assume water or transmission charges are included until the note says so.
5. Finding electricity expenses when no obvious line exists
Search beyond the exact phrase “electricity expense.” A company may classify electricity under “power and fuel,” “utilities,” “manufacturing expenses,” “cost of materials consumed,” or a note titled “other expenses.” Search each of the following terms individually:
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- power purchase and power charges
- diesel, coal, natural gas, LNG and furnace oil
- energy cost, utilities and fuel consumed
- generation, captive power, wheeling and transmission
After each search hit, inspect the surrounding heading and note number. A reference in a narrative paragraph may describe an operating measure rather than a rupee expense. The audited amount should be tied to the Statement of Profit and Loss or a note that forms part of the audited financial statements.
6. Reconciling the audited expense with energy-performance tables
Two disclosures can both be accurate while showing different numbers. Reconcile them across six dimensions before drawing a conclusion:
| Comparison axis | Questions to ask |
|---|---|
| Scope | Is each figure consolidated, standalone, plant-specific or segment-specific? |
| Basis | Does the table cover purchased units only, or total consumption including captive generation? |
| Period | Do both figures cover the same year ended 31 March? |
| Unit scale | Are rupees, lakh, crore, kWh, tonnes and per-unit rates clearly separated? |
| Components | Does the audited line include fuel, water, transmission or other utilities that the table omits? |
| Location | Is one figure in the Statement of Profit and Loss or note and the other in the Directors’ Report? |
For a purchased-electricity table, a basic reasonableness check is:
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purchased kWh × stated rate per kWh ≈ stated purchased-electricity amount
This check does not prove that the result equals the financial-statement expense. The audited expense may include fuel for boilers or generators, demand charges, transmission, taxes, water, inventory movements, foreign-exchange effects or other items, while the table may exclude captive generation or cover only a plant.
7. Worked financial-statement example: KIOCL
KIOCL’s 2022–23 annual report places “Power and fuel” among the expenses in its Statement of Profit and Loss and links the line to note 19.4. The report shows:
| Year ended 31 March | Reported “Power and fuel” | Original scale |
|---|---|---|
| 2023 | ₹19,577.16 lakh | Lakh |
| 2022 | ₹24,754.45 lakh | Lakh |
The figures are ₹195.7716 crore and ₹247.5445 crore respectively when converted, but the lakh presentation is the report’s stated scale. To understand what KIOCL included, a reader must open note 19.4 rather than infer that the line represents electricity alone. The year-on-year change should be calculated from these like-for-like, same-basis figures.
8. Worked operating-disclosure example: purchased electricity
A 2024–25 annual-report filing on the BSE reports 4,010,353 kWh purchased, a total amount of ₹3,76,26,024 and a rate of ₹9.38 per kWh for the year ended 31 March 2025. This is a conservation-of-energy disclosure.
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| Metric | Reported value | Interpretation |
|---|---|---|
| Purchased electricity | 4,010,353 kWh | Units purchased, not necessarily total consumption. |
| Total amount | ₹3,76,26,024 | Amount associated with the table’s stated scope. |
| Rate | ₹9.38 per kWh | Reported average rate for the disclosed purchases. |
| Period | Year ended 31 March 2025 | Confirm that the financial-statement comparison uses the same period. |
Multiplying the disclosed units by the rounded rate may not reproduce the total exactly because the rate is displayed to two decimal places. More importantly, do not use ₹3,76,26,024 as the company’s total fuel-and-power expense unless the report explicitly states that the scope and accounting basis are identical.
9. Common mistakes and how to correct them
Using the first search result
A PDF search may land on a Directors’ Report table, a policy paragraph or a prior-year comparative column. Confirm the heading, statement basis and note reference before copying the amount.
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Assuming “power” means electricity only
“Power and fuel” can include several energy sources and related charges. Read the note’s breakdown and accounting policy before describing the number as electricity expense.
Mixing consolidated and standalone figures
Label every spreadsheet row with its basis. If a group has subsidiaries with plants or captive generation, the consolidated amount can differ materially from the parent’s standalone amount.
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Keep the two columns in separate fields. Restatements, regroupings or changes in presentation may be disclosed in the notes; incorporate them only when the report identifies them.
Converting units silently
Store both the printed value and any converted value. A lakh-to-crore conversion is straightforward, but an unnoticed heading such as “₹ in thousands” can create a hundred-fold error.
Adding note components to the statement total
Notes often explain an aggregate line by listing components. They are not additional expenses to be added to the aggregate unless the report explicitly presents separate, non-overlapping lines.
Inferring total expense from a rate table
Purchased kWh multiplied by a rate describes the table’s purchases. It does not automatically include captive generation, fuel, water, demand charges or accounting adjustments.
10. A practical worksheet for analysis
Create one row per disclosure and use these columns:
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- Company and annual-report year
- Consolidated or standalone
- Statement or section (Statement of Profit and Loss, note, Directors’ Report or cost schedule)
- Exact label and note number
- Current-year and comparative-year values
- Currency and scale
- Physical unit, if applicable (kWh, tonnes or per-unit rate)
- Components included and exclusions
- Page number and source location
- Reconciliation comments
Keep rupee expenses and physical energy metrics in separate columns. This prevents a kWh figure from being mistaken for a monetary amount and makes later reconciliation transparent.
11. Interpreting changes after extraction
Once the figures are captured on a consistent basis, calculate the year-on-year change:
(current-year expense − comparative-year expense) ÷ comparative-year expense × 100
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Interpret the result alongside the note and operational data. A higher expense can reflect increased production, higher tariffs, a change in fuel mix, additional plants in consolidation or accounting reclassification. A lower expense can reflect reduced output, lower rates, efficiency measures, outsourcing or a scope change. The annual report’s explanations and production data determine which interpretation is supportable.
For intensity analysis, compare kWh per tonne or another disclosed production denominator only when the denominator, product and scope remain consistent. An improvement in kWh per tonne does not guarantee a lower rupee expense if tariffs rise.
12. Final verification checklist
- Did you use the latest available annual report?
- Did you choose consolidated or standalone deliberately?
- Did you capture both current and comparative years?
- Did you preserve the report’s rupee scale?
- Did you copy the exact expense label and note number?
- Did you read the note’s accounting policy and component breakdown?
- Did you search for electricity, diesel, coal, natural gas, LNG, furnace oil, power purchase and utilities?
- Did you separate audited rupee expenses from conservation-of-energy metrics?
- Did you test scope, basis, period, units and components before reconciling two disclosures?
- Did you record the page and note so another reader can reproduce the result?
Following this sequence gives you the defensible audited figure first, then the operational detail needed to explain it. The Statement of Profit and Loss and its note establish the accounting expense; the Directors’ Report and cost-accounting schedules add context about units, rates, generation and production intensity.
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