Question $1$:

$)=(24$ Marks

Below is the data of Hindustan Unilever Ltd for the year $2023.$

$\backslash$table$[[,\backslash$table$[[$Amount$],[$in $($cr$.)]],,\backslash$table$[[$Amount$],[$in $($cr$.)]]],[$Sale of Products,$58,150,$Salaries,$2,130],[$Income from services rendered,$350,\backslash$table$[[$Interest expense on bank$],[$overdraft$]],4],[$Scrap sales $($related to operations$),140,$Interest on lease liabilities,$76],[\backslash$table$[[$Interest income on current$],[$investments$]],125,$Advertising and Promotion,$4,850],[\backslash$table$[[$Dividend income from non$-$current$],[$investments$]],5,$Carriage outward,$1,900],[$Raw material consumed,$16,000,\backslash$table$[[$Power and fuel$],[($related to operations$)]],325],[$Purchase of stock$-$in$-$trade,$11,965,$Depreciation and Amortization,$1,000]]$

Changes in inventories:

$\backslash$table$[[$Opening inventories,$\backslash$table$[[$Amount in $],[($cr$.)]]],[$Finished Goods,$1,580],[$Work$-$in$-$progress,$400],[$Closing inventories,$],[$Finished Goods,$1,650],[$Work$-$in$-$progress,$390]]$

Using the above information, provide calculations and answers to the below parts:

Revenue from operations

Amount of changes in inventories to be shown in the income statement

Finance cost

Gross Profit of the firm

Profit before tax

Assume the company has acquisition, disposal and restructuring related costs amounting $130$ crores during the year. What will be the profit before tax considering this scenario?