The following figures have been extracted from the Profit & Loss statement of TVS Motors Ltd

Particulars Rs$.$ In crores Particulars Rs$.$ In crores

Sale of products $25938$ Power and fuel $154$

Sale of services $69\mathrm{.}28$ Repairs$-$ buildiings $95\mathrm{.}62$

Other operating revenue $370$ Insurance $35\mathrm{.}04$

Dividend income from subsidiaries $2\mathrm{.}25$ Audit fees $1\mathrm{.}23$

Profit on sale of property and equipment $2\mathrm{.}82$ Property tax $5\mathrm{.}59$

Opening stock of: Freight inwards $500$

Raw materials $625\mathrm{.}26$ CSR expenses $19$

Work$-$in$-$progress $43\mathrm{.}07$ Advertising and publicity expenses $329$

Finished goods $278\mathrm{.}72$

Tax rate $35\%$

Purchases :

Raw materials $19640$

Stock in trade $378$

Closing stock of:

Raw materials $655\mathrm{.}57$

Work$-$in$-$progress $46\mathrm{.}06$

Finished goods $255\mathrm{.}24$

Stock in trade $113\mathrm{.}86$

employee benefit expenses

Salaries $1000$

Wages $149\mathrm{.}19$

Contribution to provident fund and other funds $92\mathrm{.}85$

Staff welfare expenses $103\mathrm{.}05$

Finance costs $140\mathrm{.}66$

Depreciation and amortization $631\mathrm{.}23$ Calculate using multi step

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