Annexure III CostingTaxonomy2015

Elements
Prefix
Element Name
Element Id
Abstract
Data Type
Balance Type
Period Type
Substitution
Group
1 in-cost
inAbridgedCostStatementOfManufacturedProductAbstr cost_AbridgedCostStatementOfManufacturedProductAbstra
act
ct
1 xbrli:stringItemType
duration
xbrli:item
2 in-cost
inExplanationOfCompanyToEveryReservationOrQualific cost_ExplanationOfCompanyToEveryReservationOrQualifica
ationOfCostAuditorsExplanatory
tionOfCostAuditorsExplanatory
nonnum:textBlockIte
0 mType
duration
xbrli:item
3 in-cost
AbridgedCostStatementOfServiceAbstract
in-cost_AbridgedCostStatementOfServiceAbstract
duration
xbrli:item
in-cost_SubheadingOfCETACode
in-costtype:SubheadingCod
0 eLength
duration
xbrli:item
in-costtype:SubheadingCod
eLength
duration
xbrli:item
4 in-cost
SubheadingOfCETACode
5 in-cost
SubheadingOfServiceCode
in-cost_SubheadingOfServiceCode
6 in-cost
ActualProductionOfManufacturedProductAbstract
in-cost_ActualProductionOfManufacturedProductAbstract
duration
xbrli:item
duration
xbrli:item
7 in-cost
ActualProductionQuantity
in-cost_ActualProductionQuantity
xbrli:decimalItemTyp
0e
8 in-cost
ActualSalesOfManufacturedProductAbstract
in-cost_ActualSalesOfManufacturedProductAbstract
duration
xbrli:item
9 in-cost
AddressOfCorporateOfficeOfCompany
in-cost_AddressOfCorporateOfficeOfCompany
duration
xbrli:item
10 in-cost
inAddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusin cost_AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusine
essInIndiaOfCompany
ssInIndiaOfCompany
xbrli:stringItemType
duration
xbrli:item
11 in-cost
inAdjustmentsInWorkInProgressAndFinishedStocksOfC cost_AdjustmentsInWorkInProgressAndFinishedStocksOfCo
ompany
mpany
xbrli:monetaryItemT
ype
duration
xbrli:item
AggregateAmountOfTransaction
in-cost_AggregateAmountOfTransaction
xbrli:monetaryItemT
ype
duration
xbrli:item
in-cost_DurationInMonthsOfPreviousFinancialYear
e
duration
xbrli:item
duration
xbrli:item
12 in-cost
13 in-cost
DurationInMonthsOfPreviousFinancialYear
14 in-cost
DurationInMonthsOfReportingPeriod
in-cost_DurationInMonthsOfReportingPeriod
e
15 in-cost
AggregateQuantityOfRelatedPartyTransaction
in-cost_AggregateQuantityOfRelatedPartyTransaction
e
duration
xbrli:item
16 in-cost
AmountOfExpensesnotConsideredInCostAccounts
in-cost_AmountOfExpensesnotConsideredInCostAccounts
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
17 in-cost
AmountOfIncomesNotConsideredInCostAccounts
in-cost_AmountOfIncomesNotConsideredInCostAccounts
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
18 in-cost
AmountOfMarginOfProductAsPerCostAccounts
in-cost_AmountOfMarginOfProductAsPerCostAccounts
xbrli:monetaryItemT
ype
duration
xbrli:item
in-cost_Margin
xbrli:monetaryItemT
ype
duration
xbrli:item
in-cost_AssessableValueMember
nonnum:domainItem
1 Type
duration
xbrli:item
in-cost_AvailableCapacityOfManufacturedProduct
0e
duration
xbrli:item
19 in-cost
20 in-cost
21 in-cost
Margin
AssessableValueMember
AvailableCapacityOfManufacturedProduct
Nillable
Collections
Elements
#
Prefix
22 in-cost
Element Name
Element Id
AvailableCapacityOfManufacturedProductAbstract
in-cost_AvailableCapacityOfManufacturedProductAbstract
Abstract
Period Type
Substitution
Group
duration
xbrli:item
0e
duration
xbrli:item
Data Type
Balance Type
23 in-cost
AvailableQuantityForSaleOfProduct
in-cost_AvailableQuantityForSaleOfProduct
24 in-cost
AverageNormalPriceOfRelatedPartyTransaction
in-cost_AverageNormalPriceOfRelatedPartyTransaction
e
duration
xbrli:item
25 in-cost
AverageTransferPriceOfRelatedPartyTransaction
in-cost_AverageTransferPriceOfRelatedPartyTransaction
e
duration
xbrli:item
inBasisAdoptedToDetermineNormalPriceOfRelatedPart cost_BasisAdoptedToDetermineNormalPriceOfRelatedPartyT
yTransaction
ransaction
in-costtype:BasisAdoptedTo
DetermineNormalPri
ceOfRelatedPartyTra
nsactions
duration
xbrli:item
27 in-cost
CINOfRelatedParty
in-cost_CINOfRelatedParty
in-costtype:CINNumberIte
mType
duration
xbrli:item
28 in-cost
CapacityAvailableThroughLeasingArrangements
in-cost_CapacityAvailableThroughLeasingArrangements
e
duration
xbrli:item
29 in-cost
inCapacityAvailableThroughLoanLicenseOrThirdParties cost_CapacityAvailableThroughLoanLicenseOrThirdParties
e
duration
xbrli:item
CapacityEnhancedDuringReportingPeriod
in-cost_CapacityEnhancedDuringReportingPeriod
e
duration
xbrli:item
in-cost_CapitalEmployed
xbrli:monetaryItemT
credit
ype
instant
xbrli:item
in-cost_CapitalGoodsCreditsUtilised
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-costtype:CategoryOfCost
Accountant
duration
xbrli:item
26 in-cost
30 in-cost
31 in-cost
32 in-cost
CapitalEmployed
CapitalGoodsCreditsUtilised
33 in-cost
CategoryOfCostAuditor
in-cost_CategoryOfCostAuditor
34 in-cost
CenvatUtilisedAbstract
in-cost_CenvatUtilisedAbstract
35 in-cost
CessAndOthersMember
in-cost_CessAndOthersMember
36 in-cost
ChangeInStockOfFinishedGoods
in-cost_ChangeInStockOfFinishedGoods
37 in-cost
inConsolidatedObservationsOrSuggestionsOfAllCostAu cost_ConsolidatedObservationsOrSuggestionsOfAllCostAud
ditorsExplanatory
itorsExplanatory
duration
xbrli:item
nonnum:domainItem
Type
duration
xbrli:item
0e
duration
xbrli:item
nonnum:textBlockIte
mType
duration
xbrli:item
Nillable
Collections
Comparable
uncontrolled
price method ,
Resale price
method , Cost
plus method ,
Profit split
method ,
Transactional
net margin
method , Any
other method
Firm , LLP, Sole

Proprietor
Elements
#
Prefix
Element Name
Element Id
Abstract
Data Type
Balance Type
Period Type
Substitution
Group
38 in-cost
inConsolidatedQualificationsReservationsOrAdverseRe cost_ConsolidatedQualificationsReservationsOrAdverseRe
marksOfAllCostAuditorsExplanatory
marksOfAllCostAuditorsExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
39 in-cost
inCorporateIdentityNumberOrForeignCompanyRegistra cost_CorporateIdentityNumberOrForeignCompanyRegistrat
tionNumber
ionNumber
duration
xbrli:item
40 in-cost
CostAccountingPolicyAbstract
in-cost_CostAccountingPolicyAbstract
duration
xbrli:item
in-cost_CostAccountingPolicyExplanatory
nonnum:textBlockIte
0 mType
duration
xbrli:item
nonnum:textBlockIte
mType
duration
xbrli:item
41 in-cost
CostAccountingPolicyExplanatory
42 in-cost
inCostAuditorsObservationsOrSuggestionsExplanatory cost_CostAuditorsObservationsOrSuggestionsExplanatory
43 in-cost
CostDetailsOfManufacturedProductAbstract
44 in-cost
CostOfAdministrativeOverheads
in-cost_CostDetailsOfManufacturedProductAbstract
duration
xbrli:item
in-cost_CostOfAdministrativeOverheads
xbrli:monetaryItemT
0 ype
debit
duration
xbrli:item
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
45 in-cost
CostOfBoughtOutInputsOfCompany
in-cost_CostOfBoughtOutInputsOfCompany
46 in-cost
CostOfBoughtOutInputsOfCompanyAbstract
in-cost_CostOfBoughtOutInputsOfCompanyAbstract
duration
xbrli:item
in-cost_CostOfDepreciationOrAmortization
xbrli:monetaryItemT
0 ype
debit
duration
xbrli:item
in-cost_CostOfDirectEmployees
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfDirectExpenses
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfSalesBeforeInterest
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfFinishedGoodsPurchased
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfIncreaseDecreaseInFinishedGoods
xbrli:monetaryItemT
ype
duration
xbrli:item
in-cost_CostOfIncreaseDecreaseInWorkInProgress
xbrli:monetaryItemT
ype
duration
xbrli:item
in-cost_CostOfInterestAndFinancingCharges
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfIndustrySpecificOperatingExpenses
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfMaterialsConsumed
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfMaterialsConsumedOfCompany
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfOtherAdjustments
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfOtherBoughtOutInputsOfCompany
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfOtherProductionOverheads
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
duration
xbrli:item
duration
xbrli:item
47 in-cost
48 in-cost
49 in-cost
50 in-cost
51 in-cost
52 in-cost
53 in-cost
54 in-cost
55 in-cost
56 in-cost
57 in-cost
58 in-cost
59 in-cost
60 in-cost
CostOfDepreciationOrAmortization
CostOfDirectEmployees
CostOfDirectExpenses
CostOfSalesBeforeInterest
CostOfFinishedGoodsPurchased
CostOfIncreaseDecreaseInFinishedGoods
CostOfIncreaseDecreaseInWorkInProgress
CostOfInterestAndFinancingCharges
CostOfIndustrySpecificOperatingExpenses
CostOfMaterialsConsumed
CostOfMaterialsConsumedOfCompany
CostOfOtherAdjustments
CostOfOtherBoughtOutInputsOfCompany
CostOfOtherProductionOverheads
61 in-cost
CostOfPrimaryPacking
in-cost_CostOfPrimaryPacking
xbrli:monetaryItemT
debit
ype
62 in-cost
CostOfProcessMaterialsOrChemicalsConsumed
in-cost_CostOfProcessMaterialsOrChemicalsConsumed
xbrli:monetaryItemT
ype
debit
Nillable
Collections
Elements
#
Prefix
63 in-cost
64 in-cost
Period Type
Substitution
Group
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
in-cost_CostOfProductionAndPurchases
xbrli:monetaryItemT
ype
debit
duration
xbrli:item
duration
xbrli:item
Element Name
Element Id
CostOfProcessMaterialsOrChemicalsOfCompany
in-cost_CostOfProcessMaterialsOrChemicalsOfCompany
CostOfProductionAndPurchases
Abstract
Data Type
Balance Type
65 in-cost
CostOfProductionOrOperations
in-cost_CostOfProductionOrOperations
xbrli:monetaryItemT
ype
debit
66 in-cost
CostAuditOrderDate
in-cost_CostAuditOrderDate
xbrli:dateItemType
instant
xbrli:item
67 in-cost
CostAuditNumber
in-cost_CostAuditNumber
duration
xbrli:item
in-cost_CostOfProductionOrOperationsOfGoodsSold
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfQualityControl
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfRepairsAndMaintenance
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfResearchAndDevelopment
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfSalesOfProduct
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfSales
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfOutsourcedOrContractualServices
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfSecondaryPacking
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfSelfOrCaptiveConsumption
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
in-cost_CostOfSellingAndDistributionOverheads
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
duration
xbrli:item
68 in-cost
69 in-cost
70 in-cost
71 in-cost
72 in-cost
73 in-cost
74 in-cost
75 in-cost
76 in-cost
77 in-cost
CostOfProductionOrOperationsOfGoodsSold
CostOfQualityControl
CostOfRepairsAndMaintenance
CostOfResearchAndDevelopment
CostOfSalesOfProduct
CostOfSales
CostOfOutsourcedOrContractualServices
CostOfSecondaryPacking
CostOfSelfOrCaptiveConsumption
CostOfSellingAndDistributionOverheads
78 in-cost
CostOfStoresAndSparesConsumed
in-cost_CostOfStoresAndSparesConsumed
xbrli:monetaryItemT
debit
ype
79 in-cost
CostOfStoresAndSparesConsumedOfCompany
in-cost_CostOfStoresAndSparesConsumedOfCompany
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfTechnicalKnowhowFeeOrRoyalty
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
in-cost_CostOfUtilitiesConsumed
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
80 in-cost
81 in-cost
CostOfTechnicalKnowhowFeeOrRoyalty
CostOfUtilitiesConsumed
82 in-cost
CostOfUtilitiesOfCompany
in-cost_CostOfUtilitiesOfCompany
83 in-cost
CostPerUnitDetailsOfManufacturedProductAbstract
in-cost_CostPerUnitDetailsOfManufacturedProductAbstract
duration
xbrli:item
0e
duration
xbrli:item
84 in-cost
CostPerUnitOfAdministrativeOverheads
in-cost_CostPerUnitOfAdministrativeOverheads
85 in-cost
CostPerUnitOfOutsourcedOrContractualServices
in-cost_CostPerUnitOfOutsourcedOrContractualServices
e
duration
xbrli:item
in-cost_CostPerUnitOfCreditsForRecoveries
e
duration
xbrli:item
in-cost_CostPerUnitOfDepreciationOrAmortization
e
duration
xbrli:item
86 in-cost
87 in-cost
CostPerUnitOfCreditsForRecoveries
CostPerUnitOfDepreciationOrAmortization
Nillable
Collections
Elements
#
Prefix
88 in-cost
89 in-cost
Element Name
CostPerUnitOfDirectEmployees
CostPerUnitOfDirectExpenses
Period Type
Substitution
Group
in-cost_CostPerUnitOfDirectEmployees
e
duration
xbrli:item
in-cost_CostPerUnitOfDirectExpenses
e
duration
xbrli:item
duration
xbrli:item
Element Id
Abstract
Data Type
Balance Type
90 in-cost
CostPerUnitOfFinishedGoodsPurchased
in-cost_CostPerUnitOfFinishedGoodsPurchased
e
91 in-cost
CostPerUnitOfIncreaseDecreaseInWorkInProgress
in-cost_CostPerUnitOfIncreaseDecreaseInWorkInProgress
e
duration
xbrli:item
92 in-cost
CostPerUnitOfIndustrySpecificOperatingExpenses
in-cost_CostPerUnitOfIndustrySpecificOperatingExpenses
e
duration
xbrli:item
in-cost_CostPerUnitOfInterestAndFinancingCharges
e
duration
xbrli:item
in-cost_CostPerUnitOfMaterialsConsumed
e
duration
xbrli:item
in-cost_CostPerUnitOfOtherProductionOverheads
e
duration
xbrli:item
in-cost_CostPerUnitOfPrimaryPacking
e
duration
xbrli:item
93 in-cost
94 in-cost
95 in-cost
CostPerUnitOfInterestAndFinancingCharges
CostPerUnitOfMaterialsConsumed
CostPerUnitOfOtherProductionOverheads
96 in-cost
CostPerUnitOfPrimaryPacking
97 in-cost
CostPerUnitOfProcessMaterialsOrChemicalsConsume ind
cost_CostPerUnitOfProcessMaterialsOrChemicalsConsumed
e
duration
xbrli:item
CostPerUnitOfProductionAndPurchases
in-cost_CostPerUnitOfProductionAndPurchases
e
duration
xbrli:item
in-cost_CostPerUnitOfProductionOrOperations
e
duration
xbrli:item
in-cost_CostPerUnitOfQualityControl
e
duration
xbrli:item
in-cost_CostPerUnitOfRepairsAndMaintenance
e
duration
xbrli:item
in-cost_CostPerUnitOfResearchAndDevelopment
e
duration
xbrli:item
duration
xbrli:item
98 in-cost
99 in-cost
100 in-cost
101 in-cost
102 in-cost
CostPerUnitOfProductionOrOperations
CostPerUnitOfQualityControl
CostPerUnitOfRepairsAndMaintenance
CostPerUnitOfResearchAndDevelopment
103 in-cost
CostPerUnitOfSecondaryPacking
in-cost_CostPerUnitOfSecondaryPacking
e
104 in-cost
CostPerUnitOfSellingAndDistributionOverheads
in-cost_CostPerUnitOfSellingAndDistributionOverheads
e
duration
xbrli:item
in-cost_CostPerUnitOfStockAndOtherAdjustments
e
duration
xbrli:item
duration
xbrli:item
105 in-cost
CostPerUnitOfStockAndOtherAdjustments
106 in-cost
CostPerUnitOfStoresAndSparesConsumed
in-cost_CostPerUnitOfStoresAndSparesConsumed
e
107 in-cost
CostPerUnitOfTechnicalKnowhowFeeOrRoyalty
in-cost_CostPerUnitOfTechnicalKnowhowFeeOrRoyalty
e
duration
xbrli:item
108 in-cost
inCostPerUnitOfTotalInputsAndConversionCostForProdu cost_CostPerUnitOfTotalInputsAndConversionCostForProduc
ct
t
e
duration
xbrli:item
109 in-cost
CostPerUnitOfUtilitiesConsumed
in-cost_CostPerUnitOfUtilitiesConsumed
e
duration
xbrli:item
110 in-cost
CountryOfRelatedParty
in-cost_CountryOfRelatedParty
duration
xbrli:item
in-cost_CreditsForRecoveries
xbrli:monetaryItemT
ype
credit
duration
xbrli:item
111 in-cost
CreditsForRecoveries
Nillable
Collections
Elements
#
Prefix
Element Name
Element Id
Abstract
Data Type
Balance Type
xbrli:monetaryItemT
debit
ype
Period Type
Substitution
Group
duration
xbrli:item
112 in-cost
CreditsUtilisedByCompany
in-cost_CreditsUtilisedByCompany
113 in-cost
CurrentAssetsAbstract
in-cost_CurrentAssetsAbstract
duration
xbrli:item
xbrli:monetaryItemT
0 ype
debit
instant
xbrli:item
xbrli:pureItemType
duration
xbrli:item
114 in-cost
CurrentAssets
in-cost_CurrentAssets
115 in-cost
CurrentAssetsToCurrentLiabilities
in-cost_CurrentAssetsToCurrentLiabilities
116 in-cost
CurrentFinancialYearAbstract
in-cost_CurrentFinancialYearAbstract
duration
xbrli:item
in-cost_CurrentLiabilities
xbrli:monetaryItemT
0 ype
credit
instant
xbrli:item
117 in-cost
CurrentLiabilities
118 in-cost
inDateOfBoardOfDirectorsMeetingInWhichAnnexureTo cost_DateOfBoardOfDirectorsMeetingInWhichAnnexureToC
CostAuditReportWasApproved
ostAuditReportWasApproved
xbrli:dateItemType
instant
xbrli:item
119 in-cost
DateOfEndOfFirstPreviousFinancialYear
in-cost_DateOfEndOfFirstPreviousFinancialYear
xbrli:dateItemType
instant
xbrli:item
120 in-cost
DateOfEndOfReportingPeriod
in-cost_DateOfEndOfReportingPeriod
xbrli:dateItemType
instant
xbrli:item
121 in-cost
inDateOfSigningCostAuditReportAndAnnexureByCostA cost_DateOfSigningCostAuditReportAndAnnexureByCostAu
uditor
ditor
xbrli:dateItemType
instant
xbrli:item
122 in-cost
DateOfStartOfFirstPreviousFinancialYear
in-cost_DateOfStartOfFirstPreviousFinancialYear
xbrli:dateItemType
instant
xbrli:item
123 in-cost
DateOfStartOfReportingPeriod
in-cost_DateOfStartOfReportingPeriod
xbrli:dateItemType
instant
xbrli:item
124 in-cost
DebtEquityRatio
in-cost_DebtEquityRatio
xbrli:pureItemType
duration
xbrli:item
125 in-cost
inDescriptionOfIndustrySpecificElementsOfOperatingE cost_DescriptionOfIndustrySpecificElementsOfOperatingEx
xpenses
penses
duration
xbrli:item
126 in-cost
DescriptionOfMaterial
duration
xbrli:item
127 in-cost
inDescriptionOfOtherBasisAdoptedToDetermineNormal cost_DescriptionOfOtherBasisAdoptedToDetermineNormalP
Price
rice
duration
xbrli:item
128 in-cost
DescriptionOfRelatedPartyTransactionsTable
in-cost_DescriptionOfRelatedPartyTransactionsTable
duration
xbrldt:hypercub
eItem
129 in-cost
DescriptionOfUtilitiesConsumed
in-cost_DescriptionOfUtilitiesConsumed
duration
xbrli:item
130 in-cost
inDetailsForNotReportingPreviousYearFiguresExplanato cost_DetailsForNotReportingPreviousYearFiguresExplanator
ry
y
duration
xbrli:item
131 in-cost
DetailsOfCostAuditorTable
in-cost_DetailsOfCostAuditorTable
duration
xbrldt:hypercub
eItem
132 in-cost
DetailsOfCostAuditorsAbstract
in-cost_DetailsOfCostAuditorsAbstract
duration
xbrli:item
133 in-cost
inDetailsOfExpensesNotConsideredInCostAccountsAxis cost_DetailsOfExpensesNotConsideredInCostAccountsAxis
duration
xbrldt:dimension
Item
134 in-cost
DetailsOfExpensesNotConsideredInCostAccountsTabl ine
cost_DetailsOfExpensesNotConsideredInCostAccountsTable
duration
xbrldt:hypercub
eItem
in-cost_DescriptionOfMaterial
nonnum:textBlockIte
mType
Nillable
Collections
Elements
Period Type
Substitution
Group
duration
xbrldt:dimension
Item
inDetailsOfIncomesNotConsideredInCostAccountsTable cost_DetailsOfIncomesNotConsideredInCostAccountsTable
duration
xbrldt:hypercub
eItem
137 in-cost
inDetailsOfIndustrySpecificElementsOfOperatingExpen cost_DetailsOfIndustrySpecificElementsOfOperatingExpens
sesAbstract
esAbstract
duration
xbrli:item
138 in-cost
sesAxis
esAxis
duration
xbrldt:dimension
Item
139 in-cost
sesDomain
esDomain
nonnum:domainItem
Type
duration
xbrli:item
140 in-cost
sesTable
esTable
duration
xbrldt:hypercub
eItem
141 in-cost
inDetailsOfMaterialConsumedOfManufacturedProductA cost_DetailsOfMaterialConsumedOfManufacturedProductAx
xis
is
duration
xbrldt:dimension
Item
142 in-cost
DetailsOfMaterialConsumedOfServiceAxis
in-cost_DetailsOfMaterialConsumedOfServiceAxis
duration
xbrldt:dimension
Item
143 in-cost
DetailsOfMaterialConsumedOfServiceDomain
in-cost_DetailsOfMaterialConsumedOfServiceDomain
nonnum:domainItem
Type
duration
xbrli:item
144 in-cost
DetailsOfMaterialConsumedOfServiceTable
in-cost_DetailsOfMaterialConsumedOfServiceTable
duration
xbrldt:hypercub
eItem
145 in-cost
DetailsOfMaterialsConsumedOfServiceAbstract
in-cost_DetailsOfMaterialsConsumedOfServiceAbstract
duration
xbrli:item
146 in-cost
inDetailsOfMaterialConsumedOfManufacturedProductD cost_DetailsOfMaterialConsumedOfManufacturedProductDo
omain
main
nonnum:domainItem
Type
duration
xbrli:item
147 in-cost
inDetailsOfMaterialConsumedOfManufacturedProductT cost_DetailsOfMaterialConsumedOfManufacturedProductTa
able
ble
duration
xbrldt:hypercub
eItem
148 in-cost
inDetailsOfMaterialsConsumedOfProductGroupAbstract cost_DetailsOfMaterialsConsumedOfProductGroupAbstract
duration
xbrli:item
149 in-cost
DetailsOfRelatedPartyAbstract
in-cost_DetailsOfRelatedPartyAbstract
duration
xbrli:item
150 in-cost
DetailsOfRelatedPartyTransactionsAbstract
in-cost_DetailsOfRelatedPartyTransactionsAbstract
duration
xbrli:item
151 in-cost
DetailsOfUtilitiesForManufacturedProductAbstract
in-cost_DetailsOfUtilitiesForManufacturedProductAbstract
duration
xbrli:item
152 in-cost
DetailsOfUtilitiesOfManufacturedProductAxis
in-cost_DetailsOfUtilitiesOfManufacturedProductAxis
duration
xbrldt:dimension
Item
153 in-cost
DetailsOfUtilitiesOfManufacturedProductDomain
in-cost_DetailsOfUtilitiesOfManufacturedProductDomain
nonnum:domainItem
Type
duration
xbrli:item
Prefix
Element Name
Element Id
135 in-cost
DetailsOfIncomesNotConsideredInCostAccountsAxis
in-cost_DetailsOfIncomesNotConsideredInCostAccountsAxis
136 in-cost
Abstract
Data Type
Balance Type
Nillable
Collections
Elements
Period Type
Substitution
Group
duration
xbrldt:hypercub
eItem
xbrli:monetaryItemT
0 ype
duration
xbrli:item
xbrli:monetaryItemT
ype
duration
xbrli:item
duration
xbrli:item
nonnum:textBlockIte
0 mType
duration
xbrli:item
159 in-cost
inDisclosureRegardingAccountingForByProductsJointPr cost_DisclosureRegardingAccountingForByProductsJointPro
oductsAndScrapsOrWastageExplanatory
ductsAndScrapsOrWastageExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
160 in-cost
DisclosureRegardingAccountingForMaterialCostInclu
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156 in-cost
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157 in-cost
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158 in-cost
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Nillable
Collections
Elements
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177 in-cost
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in-cost_DistributionOfEarnings
xbrli:monetaryItemT
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duration
xbrli:item
178 in-cost
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in-cost_DistributionOfEarningsAbstract
duration
xbrli:item
in-cost_DomesticPurchaseOfFinishedGoods
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duration
xbrli:item
in-cost_DomesticSalesOfManufacturedProducts
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duration
xbrli:item
in-cost_DomesticSalesOfTradedProducts
e
duration
xbrli:item
xbrli:monetaryItemT
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debit
duration
xbrli:item
179 in-cost
180 in-cost
181 in-cost
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DomesticSalesOfManufacturedProducts
DomesticSalesOfTradedProducts
182 in-cost
DutiesTaxesPaidByCompany
in-cost_DutiesTaxesPaidByCompany
183 in-cost
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xbrli:item
duration
xbrli:item
184 in-cost
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duration
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in-cost_DutiesTaxesRecoveredByCompany
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duration
xbrli:item
duration
xbrli:item
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credit
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189 in-cost
EmailAddressOfCompany
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190 in-cost
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in-cost_ExciseAndOtherDutiesOfCompany
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debit
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191 in-cost
ExciseAndOtherDutiesOfCompany
Nillable
Collections
Elements
#
Prefix
192 in-cost
193 in-cost
194 in-cost
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ExciseDutyMember
ExciseDutyPayableByCompany
ExciseDutyPayableForDomesticClearances
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Substitution
Group
in-cost_ExciseDutyMember
nonnum:domainItem
1 Type
duration
xbrli:item
in-cost_ExciseDutyPayableByCompany
xbrli:monetaryItemT
0 ype
credit
duration
xbrli:item
in-cost_ExciseDutyPayableForDomesticClearances
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credit
ype
duration
xbrli:item
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
Element Id
Abstract
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Balance Type
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ExciseDutyPayableForExportClearances
in-cost_ExciseDutyPayableForExportClearances
196 in-cost
ExciseDutyPayableOfCompanyAbstract
in-cost_ExciseDutyPayableOfCompanyAbstract
duration
xbrli:item
in-cost_ExciseDutyPayableOnOtherClearances
xbrli:monetaryItemT
0 ype
duration
xbrli:item
in-cost_ExciseDutyPayableOnStockTransfers
xbrli:monetaryItemT
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duration
xbrli:item
in-cost_ExportIncentivesOfCompany
xbrli:monetaryItemT
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credit
duration
xbrli:item
in-cost_ExportSaleOfManufacturedProducts
e
duration
xbrli:item
e
duration
xbrli:item
197 in-cost
198 in-cost
199 in-cost
200 in-cost
ExciseDutyPayableOnOtherClearances
ExciseDutyPayableOnStockTransfers
ExportIncentivesOfCompany
ExportSaleOfManufacturedProducts
201 in-cost
ExportSaleOfTradedProducts
in-cost_ExportSaleOfTradedProducts
202 in-cost
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in-cost_FinancialPerformanceOfCompanyAbstract
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xbrli:item
203 in-cost
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bstract
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xbrli:item
204 in-cost
FinancialPositionOfCompanyAbstract
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xbrli:item
0e
duration
xbrli:item
in-cost_FinancialPositionOfCompanyAbstract
205 in-cost
FinishedGoodsPurchased
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206 in-cost
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act
duration
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207 in-cost
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duration
xbrli:item
208 in-cost
FirmsRegistrationNumber
in-cost_FirmsRegistrationNumber
duration
xbrli:item
209 in-cost
FirstPreviousFinancialYearAbstract
in-cost_FirstPreviousFinancialYearAbstract
duration
xbrli:item
210 in-cost
FixedAssetsAbstract
in-cost_FixedAssetsAbstract
duration
xbrli:item
duration
xbrli:item
211 in-cost
FundsRetainedByCompany
in-cost_FundsRetainedByCompany
xbrli:monetaryItemT
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debit
212 in-cost
GeneralDetailsOfCostAuditorAxis
in-cost_GeneralDetailsOfCostAuditorAxis
duration
xbrldt:dimension
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213 in-cost
GeneralInformationAbstract
in-cost_GeneralInformationAbstract
duration
xbrli:item
duration
xbrli:item
214 in-cost
GrossRevenueFromOperationsOfCompany
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xbrli:monetaryItemT
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credit
215 in-cost
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in-cost_IdentificationDetailsForProductOrServiceAxis
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xbrldt:dimension
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216 in-cost
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duration
xbrli:item
Nillable
Collections
Elements
#
Prefix
217 in-cost
218 in-cost
Element Name
ImportsOfFinishedGoods
InHouseCapacityUtilization
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Substitution
Group
in-cost_ImportsOfFinishedGoods
e
duration
xbrli:item
in-cost_InHouseCapacityUtilization
num:percentItemTyp
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duration
xbrli:item
in-cost_IndirectTaxesPaidThroughPLAOrCash
xbrli:monetaryItemT
debit
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duration
xbrli:item
Element Id
219 in-cost
IndirectTaxesPaidThroughPLAOrCash
220 in-cost
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vice
221 in-cost
222 in-cost
223 in-cost
224 in-cost
225 in-cost
226 in-cost
227 in-cost
228 in-cost
229 in-cost
230 in-cost
231 in-cost
232 in-cost
233 in-cost
234 in-cost
235 in-cost
236 in-cost
237 in-cost
238 in-cost
239 in-cost
240 in-cost
241 in-cost
IndustrySpecificExpenses10Member
InputCreditsUtilised
InputServicesCreditsUtilised
InputsAndConversionCostOfProduct
InstalledCapacityOnStartOfReportingPeriod
InterestPenaltyFinesPaidByCompany
LevelOfRoundingUsedInCostStatements
LongTermBorrowings
MaterialConsumed10Member
Abstract
Data Type
Balance Type
in-costtype:TypeOfSector
duration
xbrli:item
nonnum:domainItem
1 Type
duration
xbrli:item
in-cost_IndustrySpecificExpenses1Member
nonnum:domainItem
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duration
xbrli:item
nonnum:domainItem
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xbrli:item
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duration
xbrli:item
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duration
xbrli:item
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duration
xbrli:item
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duration
xbrli:item
nonnum:domainItem
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xbrli:item
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duration
xbrli:item
nonnum:domainItem
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duration
xbrli:item
xbrli:monetaryItemT
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debit
duration
xbrli:item
in-cost_InputServicesCreditsUtilised
xbrli:monetaryItemT
debit
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duration
xbrli:item
in-cost_InputsAndConversionCostOfProduct
xbrli:monetaryItemT
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debit
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xbrli:item
in-cost_InstalledCapacityOnStartOfReportingPeriod
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xbrli:item
in-cost_InterestPenaltyFinesPaidByCompany
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debit
duration
xbrli:item
in-cost_InputCreditsUtilised
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in-costtype:LevelOfRoundin
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xbrli:item
in-cost_LongTermBorrowings
xbrli:monetaryItemT
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credit
instant
xbrli:item
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duration
xbrli:item
in-cost_MaterialConsumed1Member
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xbrli:item
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duration
xbrli:item
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Nillable
Collections
Manufactured
product ,
Service
Actual ,
Thousands ,
Lakhs , Millions
, Crores ,
Billions
Elements
#
Prefix
242 in-cost
243 in-cost
244 in-cost
245 in-cost
246 in-cost
Element Name
Period Type
Substitution
Group
nonnum:domainItem
Type
duration
xbrli:item
nonnum:domainItem
Type
duration
xbrli:item
nonnum:domainItem
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duration
xbrli:item
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duration
xbrli:item
nonnum:domainItem
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duration
xbrli:item
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duration
xbrli:item
xbrli:integerItemTyp
0e
duration
xbrli:item
Element Id
Abstract
Data Type
Balance Type
247 in-cost
248 in-cost
MembershipNumberOfMemberSigningReport
in-cost_MembershipNumberOfMemberSigningReport
249 in-cost
NameOfCompany
in-cost_NameOfCompany
duration
xbrli:item
250 in-cost
NameOfCostAuditorOrCostAuditorsFirm
in-cost_NameOfCostAuditorOrCostAuditorsFirm
duration
xbrli:item
251 in-cost
NameOfExpensesNotConsideredInCostAccounts
in-cost_NameOfExpensesNotConsideredInCostAccounts
duration
xbrli:item
252 in-cost
NameOfIncomesNotConsideredInCostAccounts
in-cost_NameOfIncomesNotConsideredInCostAccounts
duration
xbrli:item
253 in-cost
NameOfMemberSigningReport
in-cost_NameOfMemberSigningReport
duration
xbrli:item
254 in-cost
NameOfProductOrService
in-cost_NameOfProductOrService
duration
xbrli:item
255 in-cost
NameOfProductOrIndustry
in-cost_NameOfProductOrIndustry
duration
xbrli:item
256 in-cost
NameOfRelatedParty
in-cost_NameOfRelatedParty
duration
xbrli:item
257 in-cost
NameOfRelatedPartyAxis
in-cost_NameOfRelatedPartyAxis
duration
xbrldt:dimension
Item
258 in-cost
NetSalesRealizationOfProduct
in-cost_NetSalesRealizationOfProduct
xbrli:monetaryItemT
0 ype
credit
duration
xbrli:item
259 in-cost
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duration
xbrli:item
260 in-cost
NatureOfMaterialConsumed
in-cost_NatureOfMaterialConsumed
261 in-cost
NatureOfRelatedPartyTransactionsAxis
in-cost_NatureOfRelatedPartyTransactionsAxis
262 in-cost
NatureOfRelatedPartyTransactionsDomain
in-cost_NatureOfRelatedPartyTransactionsDomain
263 in-cost
264 in-cost
NetCurrentAssets
NetRevenueFromOperationsOfCompany
in-cost_NetCurrentAssets
in-cost_NetRevenueFromOperationsOfCompany
in-costtype:NatureOfMateri
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nonnum:domainItem
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xbrli:monetaryItemT
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debit
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
duration
xbrldt:dimension
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duration
xbrli:item
instant
xbrli:item
duration
xbrli:item
Nillable
Collections
Indigenous
purchased ,
Imported , Selfmanufactured
or produced
Elements
#
Prefix
265 in-cost
266 in-cost
Element Name
Element Id
Abstract
Data Type
Balance Type
Period Type
Substitution
Group
inNetRevenueFromOperationsOfCompanyForValueAddi cost_NetRevenueFromOperationsOfCompanyForValueAdditi
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on
xbrli:monetaryItemT
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credit
duration
xbrli:item
Sales
in-cost_Sales
xbrli:monetaryItemT
ype
credit
duration
xbrli:item
in-cost_NetWorth
xbrli:monetaryItemT
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credit
instant
xbrli:item
267 in-cost
NetWorth
268 in-cost
inNotesToAbridgedCostStatementOfManufacturedProd cost_NotesToAbridgedCostStatementOfManufacturedProdu
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mType
duration
xbrli:item
269 in-cost
inNotesToDetailsOfIndustrySpecificOperatingExpenses cost_NotesToDetailsOfIndustrySpecificOperatingExpensesE
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nonnum:textBlockIte
mType
duration
xbrli:item
270 in-cost
NotesToDetailsOfMaterialsConsumedExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
271 in-cost
NotesToFinancialPositionAndRatioAnalysisExplanator iny
cost_NotesToFinancialPositionAndRatioAnalysisExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
272 in-cost
NotesToProfitReconciliationExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
273 in-cost
inNotesToQuantitativeInformationForManufacturedProd cost_NotesToQuantitativeInformationForManufacturedProdu
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nonnum:textBlockIte
mType
duration
xbrli:item
274 in-cost
NotesToReconciliationOfIndirectTaxesExplanatory
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nonnum:textBlockIte
mType
duration
xbrli:item
in-cost_NotesToRelatedPartyTransactionExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
in-cost_NotesToUtilitiesExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
275 in-cost
NotesToRelatedPartyTransactionExplanatory
in-cost_NotesToDetailsOfMaterialsConsumedExplanatory
in-cost_NotesToProfitReconciliationExplanatory
276 in-cost
NotesToUtilitiesExplanatory
277 in-cost
inNotesToValueAdditionAndDistributionOfEarningsExpl cost_NotesToValueAdditionAndDistributionOfEarningsExpla
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nonnum:textBlockIte
mType
duration
xbrli:item
278 in-cost
inNumberOfAuditCommitteeMeetingAttendedByCostA cost_NumberOfAuditCommitteeMeetingAttendedByCostAu
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xbrli:nonNegativeInt
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duration
xbrli:item
279 in-cost
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in-cost_NumberOfCostAuditorsForReportingPeriod
xbrli:nonNegativeInt
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duration
xbrli:item
in-cost_OtherCreditsUtilised
xbrli:monetaryItemT
debit
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duration
xbrli:item
xbrli:monetaryItemT
debit
ype
duration
xbrli:item
280 in-cost
OtherCreditsUtilised
281 in-cost
OtherDistributionOfEarnings
in-cost_OtherDistributionOfEarnings
282 in-cost
OtherFinancialRatiosOfCompanyAbstract
in-cost_OtherFinancialRatiosOfCompanyAbstract
duration
xbrli:item
in-cost_OtherIncomesOfCompany
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0 ype
credit
283 in-cost
284 in-cost
OtherIncomesOfCompany
OtherQuantitativeAdjustments
duration
xbrli:item
in-cost_OtherQuantitativeAdjustments
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duration
xbrli:item
duration
xbrli:item
duration
xbrli:item
285 in-cost
OtherStateTaxesPayableByCompany
in-cost_OtherStateTaxesPayableByCompany
xbrli:monetaryItemT
credit
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286 in-cost
PerUnitCostOfProductionOrOperationsOfGoodsSold
in-cost_PerUnitCostOfProductionOrOperationsOfGoodsSold
e
Nillable
Collections
Elements
#
Prefix
287 in-cost
288 in-cost
Element Name
PerUnitCostOfSalesOfProduct
PerUnitMarginAsPerCostAccountsOfProduct
Period Type
Substitution
Group
in-cost_PerUnitCostOfSalesOfProduct
e
duration
xbrli:item
in-cost_PerUnitMarginAsPerCostAccountsOfProduct
e
duration
xbrli:item
in-cost_PerUnitNetSalesRealizationOfProduct
e
Element Id
Abstract
Data Type
Balance Type
289 in-cost
PerUnitNetSalesRealizationOfProduct
duration
xbrli:item
290 in-cost
inPermanentAccountNumberOfCostAuditorOrCostAudit cost_PermanentAccountNumberOfCostAuditorOrCostAudito
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rsFirm
in-costtype:PermanentAcco
untNumber
duration
xbrli:item
291 in-cost
PermanentAccountNumberOfRelatedParty
untNumber
duration
xbrli:item
292 in-cost
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uditor
ditor
duration
xbrli:item
293 in-cost
CETACodeOfManufacturedProduct
in-costtype:ProductGroupC
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duration
xbrli:item
294 in-cost
inQuantitativeInformationOfManufacturedProductAbstr cost_QuantitativeInformationOfManufacturedProductAbstra
act
ct
duration
xbrli:item
295 in-cost
AddressOfCostAuditorOrCostAuditorsFirm
in-cost_AddressOfCostAuditorOrCostAuditorsFirm
duration
xbrli:item
296 in-cost
QuantitativeInformationOfServiceAbstract
in-cost_QuantitativeInformationOfServiceAbstract
duration
xbrli:item
297 in-cost
ManufacturedProductOrServiceAbstract
in-cost_ManufacturedProductOrServiceAbstract
duration
xbrli:item
298 in-cost
ProductOrServiceCode
in-cost_ProductOrServiceCode
299 in-cost
300 in-cost
ProductionAsPerExciseRecords
ProfitBeforeTax
in-cost_PermanentAccountNumberOfRelatedParty
in-cost_CETACodeOfManufacturedProduct
duration
xbrli:item
in-cost_ProductionAsPerExciseRecords
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duration
xbrli:item
in-cost_ProfitBeforeTax
xbrli:monetaryItemT
credit
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duration
xbrli:item
in-cost_ProfitBeforeTaxToCapitalEmployed
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duration
xbrli:item
301 in-cost
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302 in-cost
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any
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duration
xbrli:item
ProfitBeforeTaxToNetWorth
in-cost_ProfitBeforeTaxToNetWorth
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duration
xbrli:item
num:percentItemTyp
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duration
xbrli:item
303 in-cost
304 in-cost
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in-cost_ProfitBeforeTaxToValueAddedOfCompany
305 in-cost
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duration
xbrli:item
306 in-cost
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credit
307 in-cost
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in-cost_ProfitabilityRatiosOfCompanyAbstract
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xbrli:item
in-cost_PurchaseOfProductMember
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309 in-cost
PurchaseOfProductMember
Nillable
Collections
Elements
#
Prefix
310 in-cost
311 in-cost
Element Name
Element Id
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QuantityOfMaterialConsumed
in-cost_QuantityOfMaterialConsumed
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Period Type
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Group
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0e
duration
xbrli:item
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481 in-cost
inDisclosureRelatingToAvailabilityOfCostStatementsAn cost_DisclosureRelatingToAvailabilityOfCostStatementsAnd
dSchedulesForEachUnitAndEachProductOrActivityEx SchedulesForEachUnitAndEachProductOrActivityExplanator
planatory
y
nonnum:textBlockIte
mType
duration
xbrli:item
482 in-cost
inDisclosureRegardingConformityOfBooksAndRecords cost_DisclosureRegardingConformityOfBooksAndRecordsWi
WithGenerallyAcceptedCostAccountingPrinciplesAnd thGenerallyAcceptedCostAccountingPrinciplesAndCostAcco
CostAccountingStandardsExplanatory
untingStandardsExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
483 in-cost
rApplicableCostAccountingRecordsRulesForComplian ApplicableCostAccountingRecordsRulesForComplianceRepo
ceReportExplanatory
rtExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
484 in-cost
ompaniesAct1956ForComplianceReportExplanatory mpaniesAct1956ForComplianceReportExplanatory
nonnum:textBlockIte
mType
duration
xbrli:item
OtherOperatingIncomesOfCompany
in-cost_OtherOperatingIncomesOfCompany
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
in-cost_OperatingIncomesOfCompany
xbrli:monetaryItemT
credit
ype
duration
xbrli:item
485 in-cost
486 in-cost
OperatingIncomesOfCompany
Nillable
Collections
Net Sales
F
A
TOTAL
2004
2,430,300
1,355,000
3,785,300
Net Sales
US
UK
EUR
OTHER
TOTAL
2004
2,070,060
474,700
810,400
430,140
3,785,300
Net Sales
US
UK
EUR
OTHER
TOTAL
2004
55%
13%
21%
11%
100%
2003
2,226,700
1,258,600
3,485,300
2002
2,050,000
1,050,000
3,100,000
2004
10.00%
8.00%
9.00%
Growth
2003
10.00%
20.00%
13.00%
2003
2,020,000
444,700
695,500
325,100
3,485,300
2002
1,807,650
415,800
607,400
269,150
3,100,000
2004
2.48%
6.75%
16.52%
32.31%
8.61%
2003
11.75%
6.95%
14.50%
20.79%
12.43%
2003
58%
13%
20%
9%
100%
2002
58%
13%
20%
9%
100%
2004
64%
36%
100%
2002
2003
64%
36%
100%
% Revenue
2002
66%
34%
100%
Revenue
APPRALS
(STAGE)
ENTRY OF COMPETITORS
CHANGE IN FASHION/CONSUMER TASTES
ECONOMIC CONDITIONS
PRICING
QUALITY
SUBSTITUTES
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)
AbridgedCostStatementOfManufacturedProduc
tAbstract
Abridged cost statement of manufactured product [abstract]
ExplanationOfCompanyToEveryReservationOr Explanation of company to every reservation or qualification
QualificationOfCostAuditorsExplanatory
of cost auditors [text block]
Abridged cost statement of service [abstract]

Subheading of CETA code
Subheading of service code
ActualProductionOfManufacturedProductAbstra
ct
Actual production of manufactured product [abstract]
Actual production quantity
Actual sales of manufactured product [abstract]

Address of corporate office of company
Total actual production

quantity
AddressOfRegisteredOfficeOrOfPrincipalPlaceO Address of registered office or of principal place of business

fBusinessInIndiaOfCompany
in India of company
AdjustmentsInWorkInProgressAndFinishedStoc Adjustments in work-in-progress and finished stocks of
ksOfCompany
company
Aggregate amount of transaction
Duration in months of previous financial year

Duration in months of reporting period
AggregateQuantityOfRelatedPartyTransaction Aggregate quantity of related party transaction

AmountOfExpensesnotConsideredInCostAccou
nts
Amount of expenses not considered in cost accounts
AmountOfIncomesNotConsideredInCostAccoun
ts
Amount of incomes not considered in cost accounts
AmountOfMarginOfProductAsPerCostAccounts Amount of margin of product as per cost accounts
Margin
Margin
Assessable value [member]
Available capacity of manufactured product
AvailableCapacityOfManufacturedProductAbstr
act
Available capacity of manufactured product [abstract]
Available quantity for sale of product
AverageNormalPriceOfRelatedPartyTransaction Average normal price of related party transaction
AverageTransferPriceOfRelatedPartyTransactio
n
Average transfer price of related party transaction
Total margin
Assessable value (AV) is the
''value'' on which duty is
payable as a percentage
Total available capacity of
manufactured product
Labels
Element Name
Standard Label(en)
Documentation(en)
BasisAdoptedToDetermineNormalPriceOfRelate Basis adopted to determine normal price of related party

dPartyTransaction
transaction
CINOfRelatedParty
CIN of related party
CapacityAvailableThroughLeasingArrangement
s
Capacity available through leasing arrangements
CapacityAvailableThroughLoanLicenseOrThirdP
arties
Capacity available through loan license or third parties
CapitalEmployed
Capacity enhanced during reporting period
Capital employed
Capital goods credits utilised
Category of cost auditor
Cenvat utilised [abstract]
CessAndOthersMember
Cess and others [member]

Change in stock of finished goods
Capital Employed means

average of net fixed assets
(excluding effect of
revaluation of fixed assets)
plus Non-current investments
and net current assets existing
at the beginning and close of
the financial year.
This credit can be utilised for

payment of excise duty on
dutiable final products and
service tax on taxable output
services [rule 3(4) of cenvat
credit rules]
Cess is used to describe a tax
on a tax
ConsolidatedObservationsOrSuggestionsOfAllC Consolidated observations or suggestions of all cost

ostAuditorsExplanatory
auditors [text block]
ConsolidatedQualificationsReservationsOrAdve Consolidated qualifications, reservations or adverse remarks
rseRemarksOfAllCostAuditorsExplanatory
of all cost auditors [text block]
CorporateIdentityNumberOrForeignCompanyR Corporate identity number or foreign company registration
egistrationNumber
number
Cost accounting policy [abstract]
Description of cost accounting

policy adopted by the
company keeping in view the
requirements of the
Companies (Cost Records and
Audit) Rules 2014 in
conformity with CRA-1 of the
said rules.
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Cost accounting policy [text block]
Briefly describe the cost

accounting policy adopted by
the company keeping in view
the requirements of the
Companies (Cost Records and
Audit) Rules 2014 in
conformity with CRA-1 of the
said rules, cost accounting
standards and its adequacy or
otherwise to determine
correctly the cost of
production/operation, cost of
sales, sales realization and
margin of the product or
service under reference
separately for each product or
service
Terse Label(en)
Total Label(en)
CostAuditorsObservationsOrSuggestionsExpla
natory
Cost auditors observations or suggestions [text block]
Cost details of manufactured product [abstract]
Cost of administrative overheads
Cost of bought out inputs of company
Cost of bought out inputs of company [abstract]

Cost of depreciation or amortization
Cost of all activities relating to

general management and
administration of an
organisation
Total cost of bought out
inputs of company
Cost of direct employees
The cost of employees which

can be attributed to a cost
object in an economically
feasible way
Cost of direct expenses
Expenses relating to
manufacture of a product or
rendering a service, which can
be identified or linked with the
cost object other than direct
material cost and direct
employee cost
Labels
Element Name
Standard Label(en)
Cost of sales before interest
Cost of finished goods purchased
Cost of increase/decrease in finished goods
Cost of increase/decrease in work-in-progress
Cost of interest and financing charges
Cost of industry specific operating expenses
Cost of materials consumed
Cost of materials consumed of company

Cost of other adjustments
Cost of other bought out inputs of company
Documentation(en)
Costs incurred by an
enterprise in connection with
the borrowing of funds.This
will include interest and
commitment charges on bank
borrowings, other short term
and long term borrowings,
amortisation of discounts or
premium related to
borrowings, amortisation of
ancillary cost incurred in
connection with the
arrangements of borrowings,
finance charges in respect of
finance leases, other similar
arrangements and exchange
differences arising from
foreign currency borrowings to
the extent they are regarded
as an adjustment to the
interest costs.The terms
finance costs and borrowing
costs are used
interchangeably
The cost of material used for

the purpose of production of a
product or rendering a service.
Material consumed=raw
materials+process
materials+chemicals
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Cost of other production overheads
Cost of primary packing
Documentation(en)
Terse Label(en)
Total Label(en)
Packing material which is

essential to hold the product
and bring it to a condition in
which it can be used by or
sold to a customer
CostOfProcessMaterialsOrChemicalsConsumed Cost of process materials or chemicals consumed

CostOfProcessMaterialsOrChemicalsOfCompan
y
Cost of process materials or chemicals of company
CostAuditOrderDate
CostAuditNumber
Cost
Cost
Cost
Cost
Cost of production or operations of goods sold

Cost of quality control
Total cost of production and

purchases
of production and purchases

of production or operations
audit order date
audit order number
Cost of repairs and maintenance
CostOfSales
Cost of research and development

Cost of sales of product
Cost of sales
Cost of outsourced or contractual services
Repair and maintenance cost

is the cost of all activities
which have the objective of
maintaining or restoring an
asset in or to a state in which
it can perform its required
function at intended capacity
and efficiency
Research and development

cost is the cost for
undertaking research to
improve quality of a present
product or improve process of
manufacture, develop a new
product, market research etc.
and commercialization thereof
Cost of sales
Total cost of sales
Labels
Element Name
Standard Label(en)
Documentation(en)
Cost of secondary packing
Packing material that enables

to store, transport, inform the
customer, promote and
otherwise make the product
marketable
Cost of self or captive consumption
Captive consumption means

the consumption of goods
manufactured by one division
or unit and consumed by
another division or unit of the
same organization or related
undertaking for manufacturing
another product(s)
Cost of selling and distribution overheads

Cost of stores and spares consumed
CostOfStoresAndSparesConsumedOfCompany Cost of stores and spares consumed of company

Cost of technical knowhow fee or royalty
Selling overheads, also known

as selling costs, are the
expenses related to sale of
products and include all
indirect expenses in sales
management for the
organization. Distribution
overheads, also known as
distribution cost, are the costs
incurred in handling a product
or service from the time it is
ready for despatch until it
reaches the ultimate
consumer including the units
receiving the product or
service in an inter-unit
transfer.
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Cost of utilities consumed

Cost of utilities of company
Documentation(en)
Significant inputs such as
power, steam, water,
compressed air and the like
which are used for
manufacturing process but do
not form part of the final
product
CostPerUnitDetailsOfManufacturedProductAbst
ract
Cost per unit details of manufactured product [abstract]
Cost per unit of administrative overheads
CostPerUnitOfOutsourcedOrContractualService
s
Cost per unit of outsourced or contractual services
Cost per unit of credits for recoveries
Cost
Cost
Cost
Cost
per
per
per
per
unit
unit
unit
unit
of
of
of
of
depreciation or amortization
direct employees
direct expenses
finished goods purchased
CostPerUnitOfIncreaseDecreaseInWorkInProgre
ss
Cost per unit of increase/decrease in work-in-progress
CostPerUnitOfIndustrySpecificOperatingExpen
ses
Cost per unit of industry specific operating expenses
Cost per unit of interest and financing charges

Cost per unit of materials consumed
Cost per unit of other production overheads
Cost per unit of primary packing
CostPerUnitOfProcessMaterialsOrChemicalsCo
nsumed
Cost
Cost
Cost
Cost
Cost
per
per
per
per
per
unit
unit
unit
unit
unit
of
of
of
of
of
process materials or chemicals consumed

production and purchases
production or operations
quality control
repairs and maintenance
Interest, including any

payment in the nature of
interest for use of non equity
funds and incidental cost that
an entity incurs in arranging
those funds
Packing material which is

essential to hold the product
and bring it to a condition in
which it can be used by or
sold to a customer
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Cost per unit of research and development

Cost per unit of secondary packing
Documentation(en)
Terse Label(en)
Total Label(en)
Research and development

cost is the cost for
undertaking research to
improve quality of a present
product or improve process of
manufacture, develop a new
product, market research etc.
and commercialization thereof
CostPerUnitOfSellingAndDistributionOverhead
s
Cost per unit of selling and distribution overheads
Cost per unit of stock and other adjustments
Cost per unit of stores and spares consumed
CostPerUnitOfTechnicalKnowhowFeeOrRoyalty Cost per unit of technical knowhow fee or royalty

CostPerUnitOfTotalInputsAndConversionCostFo
rProduct
Cost per unit of total inputs and conversion cost for product
Cost per unit of utilities consumed
Country of related party
Credits for recoveries
CurrentAssets
Credits utilised by company

Current assets [abstract]
Current assets
CurrentLiabilities
Current assets to current liabilities

Current financial year [abstract]
Current liabilities
DateOfBoardOfDirectorsMeetingInWhichAnnex
ureToCostAuditReportWasApproved
Date of board of directors' meeting in which annexure to

cost audit report was approved
Date of end of first previous financial year
Date of end of reporting period
DateOfSigningCostAuditReportAndAnnexureBy Date of signing cost audit report and annexure by cost

CostAuditor
auditor
Date of start of first previous financial year

Date of start of reporting period
Total credits utilised by

company
This ratio is a rough indication

of a firm's ability to serve its
current obligations
Labels
Element Name
DebtEquityRatio
Standard Label(en)
Documentation(en)
Debt equity ratio
This ratio expresses the

relationship between capital
contributed by creditors and
that contributed by owners
DescriptionOfIndustrySpecificElementsOfOper Description of industry specific elements of operating

atingExpenses
expenses
Description of material
DescriptionOfOtherBasisAdoptedToDetermine Description of other basis adopted to determine normal
NormalPrice
price
Description of related party transactions [table]
Description of utilities consumed
DetailsForNotReportingPreviousYearFiguresExp
lanatory
Details for not reporting previous year figures [text block]
Details of cost auditor [table]
Details of cost auditors [abstract]
DetailsOfExpensesNotConsideredInCostAccou
Details of expenses not considered in cost accounts [axis]
ntsAxis
DetailsOfExpensesNotConsideredInCostAccou
Details of expenses not considered in cost accounts [table]
ntsTable
DetailsOfIncomesNotConsideredInCostAccount
Details of incomes not considered in cost accounts [axis]
sAxis
DetailsOfIncomesNotConsideredInCostAccount
sTable
Details of incomes not considered in cost accounts [table]
DetailsOfIndustrySpecificElementsOfOperating Details of industry specific elements of operating expenses
ExpensesAbstract
[abstract]
ExpensesAxis
[axis]
ExpensesDomain
domain
ExpensesTable
[table]
DetailsOfMaterialConsumedOfManufacturedPr Details of material consumed of manufactured product
oductAxis
[axis]
Details of material consumed of service [axis]
DetailsOfMaterialConsumedOfServiceDomain Details of material consumed of service domain

compressed air and the like
which are used for
not form part of the final
product
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Details of material consumed of service [table]
Documentation(en)
DetailsOfMaterialsConsumedOfServiceAbstrac
t
Details of materials consumed of service [abstract]
oductDomain
domain
oductTable
[table]
DetailsOfMaterialsConsumedOfProductGroupA Details of materials consumed of manufactured product
bstract
[abstract]
Details of related party [abstract]
Details of related party transactions [abstract]
DetailsOfUtilitiesForManufacturedProductAbstr
act
Details of utilities for manufactured product [abstract]
Details of utilities of manufactured product [axis]
DetailsOfUtilitiesOfManufacturedProductDomai
Details of utilities of manufactured product domain
n
DetailsOfUtilitiesOfManufacturedProductTable Details of utilities of manufactured product [table]
DifferenceBetweenDutiesTaxesPaidAndRecover
Difference between duties taxes paid and recovered
ed
DifferenceInStockValuationAsPerCostAndFinan Difference in stock valuation as per cost and financial
cialRecords
records
DisclosureOfCostAuditorsQualificationsOrAdve Disclosure of cost auditors qualifications or adverse remarks
rseRemarksInCostAuditorsReportAbstract
in cost auditors report [abstract]
DisclosureRegardingAccountingAllocationAndA Disclosure regarding accounting, allocation and absorption

bsorptionOfOverheadsExplanatory
of overheads [text block]
Assigning of overheads to cost

objects by means of
appropriate absorption rate.
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
DisclosureRegardingAccountingForByProductsJ Disclosure regarding accounting for by products, joint

ointProductsAndScrapsOrWastageExplanatory products and scraps or wastage [text block]
It is a special case of joint

product where one or more of
the joint products has minor
value compared to others.
Discarded material having
some value in few cases and
which is usually either
disposed of without further
treatment (other than
reclamation and handling) or
reintroduced into the
production process in place of
raw material. Material loss
during production or storage
due to various factors such as
evaporation, chemical
reaction, contamination,
unrecoverable residue,
shrinkage, etc., and discarded
material which may or may
not have value
DisclosureRegardingAccountingForMaterialCos
tIncludingPackingMaterialsStoresAndSparesEm Disclosure regarding accounting for material cost including
ployeeCostUtilitiesAndOtherRelevantCostCom packing materials, stores and spares, employee cost,
ponentsExplanatory
utilities and other relevant cost components [text block]

compressed air, and the like
which are used for
not form a part of the final
product
DisclosureRegardingAdequacyOfBudgetaryCon Disclosure regarding adequacy of budgetary control system

trolSystemExplanatory
[text block]
DisclosureRegardingAvailabilityOfInformationA Disclosure regarding availability of information as per
sPerCompaniesAct1956Explanatory
companies act 1956 [text block]
DisclosureRegardingBasisOfInventoryValuation Disclosure regarding basis of inventory valuation [text
Explanatory
block]
DisclosureRegardingChangesInCostAccounting Disclosure regarding changes in cost accounting policy
PolicyDuringReportingPeriodExplanatory
during reporting period [text block]
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
DisclosureRegardingIdentificationOfCostCentre Disclosure regarding identification of cost centres, cost

sCostObjectsAndCostDriversExplanatory
objects and cost drivers [text block]
Documentation(en)
Terse Label(en)
Total Label(en)
Cost Centre refers to any unit

of an entity selected with a
view to accumulating all cost
under that unit. The unit can
be division, department,
section, group of plant and
machinery, group of
employees or combination of
several units.
DisclosureRegardingOtherRelevantCostAccoun Disclosure regarding other relevant cost accounting policy

tingPolicyExplanatory
[text block]
DisclosureRegardingTreatmentOfAbnormalAnd Disclosure regarding treatment of abnormal and nonNonRecurringCostsIncludingClassificationOfNo recurring costs including classification of non-cost items
nCostItemsExplanatory
[text block]
DisclosureRegardingValuationOfInterUnitOrInt
erCompanyAndRelatedPartyTransactionExplan Disclosure regarding valuation of inter unit or inter company
atory
and related party transaction [text block]
DisclosureRelatingToAdequacyOfInternalAudit Disclosure relating to adequacy of internal audit of cost
OfCostRecordsExplanatory
records [text block]
DisclosureRelatingToAvailabilityOfAuditedAndC Disclosure relating to availability of audited and certified
ertifiedCostStatementsAndSchedulesForEachU cost statements and schedules for each unit and each
nitAndEachProductOrServiceExplanatory
product or service [text block]
DisclosureRelatingToAvailabilityOfCostRecords Disclosure relating to availability of cost records of branches
OfBranchesNotVisitedExplanatory
not visited [text block]
DisclosureRelatingToTrueAndFairViewOfCostOf Disclosure relating to true and fair view of cost of production
ProductionOrServiceCostOfSalesMarginAndOth or service cost of sales margin and other information [text
erInformation
block]
DisclosureRelatingToAvailabilityOfInformationA
ndExplanationForPurposeOfCostAuditExplanat Disclosure relating to availability of information and
ory
explanation for purpose of cost audit [text block]
DisclosureRelatingToMaintenanceOfCostRecor
dsAsPerApplicableCostAccountingRecordsRule Disclosure relating to maintenance of cost records as per
sExplanatory
applicable cost accounting records rules [text block]
DisclosureRelatingToSubmissionOfPerformance Disclosure relating to submission of performance appraisal
AppraisalReportExplanatory
report [text block]
DisclosuresRegardingAccountingForDepreciati Disclosure regarding accounting for depreciation or
onOrAmortizationExplanatory
amortization [text block]
Distribution of earnings
Distribution of earnings [abstract]
Total distribution of earnings
Labels
Element Name
Standard Label(en)
Domestic purchase of finished goods
Domestic sales of manufactured products
Domestic sales of traded products
Duties taxes paid by company
Duties taxes paid by company [abstract]
Duties taxes payable by company

Duties taxes payable of company [abstract]
Duties taxes recovered by company
Earnings available for distribution
Earnings available for distribution [abstract]

Email address of company
Email id of cost auditor or cost auditors firm

Excise and other duties of company
ExciseDutyMember
Excise duty [member]
Excise duty payable of company
Excise duty payable for domestic clearances

Excise duty payable for export clearances
Excise duty payable of company [abstract]
Excise duty payable on other clearances
Excise duty payable on stock transfers
Export incentives of company
Export sale of manufactured products
Export sale of traded products
Financial performance of company [abstract]
Documentation(en)
Terse Label(en)
Total Label(en)
Total duties taxes payable by

company
Excise duty is commonly

referred to as an inland tax on
the sale, or production for
sale, of specific goods; or,
more narrowly, as a tax on a
good produced for sale, or
sold, within a country or
licenses for specific activities.
Only Indirect Taxes relating to
which returns are filed with
the state and central
government need to be
included for the company as a
whole
Total excise duty payable by
company
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)
FinancialPositionAndRatioAnalysisCompanyAs Financial position and ratio analysis (company as whole)

WholeAbstract
[abstract]
Financial position of company [abstract]
Total finished goods

purchased
Finished goods purchased
FinishedGoodsPurchasedOfManufacturedProdu Finished goods purchased of manufactured product

ctAbstract
[abstract]
FinishedGoodsStockToSalesOfCompanyInMont
hs
FixedAssetsAbstract
Finished goods stock to sales of company (in months)

Firm's registration number
First previous financial year [abstract]
Fixed assets [abstract]
Funds retained by company
General details of cost auditor [axis]
General information [abstract]
Gross revenue from operations of company
Identification details for product or service [axis]
IdentificationNumberOfForeignRelatedPartyInC
ountryOfIncorporationOrResidence
Identification number of foreign related party in country of

incorporation or residence
Imports of finished goods
In house capacity utilization (%)
Indirect taxes paid through PLA or cash
SelectSectorForClassifyingManufacturedProdu
ctOrService
Select sector for classifying manufactured product or

service
Industry specific expenses 10 [member]
Input credits utilised
Input services credits utilised
The inventory turnover

formula or stock turnover ratio
is the number of times that
inventory is used during a
measurement period (usually
a year)
Labels
Element Name
Standard Label(en)
Inputs and conversion cost of product
LongTermBorrowings
NameOfCompany
Installed capacity on start of reporting period

Interest penalty fines paid by company
Level of rounding used in cost statements
Long-term borrowings
Material consumed 10 [member]
Membership number of member signing report

Name of company
Name of cost auditor or cost auditors firm
NameOfExpensesNotConsideredInCostAccount
Name of expenses not considered in cost accounts
s
NameOfIncomesNotConsideredInCostAccounts Name of incomes not considered in cost accounts
Documentation(en)
Terse Label(en)
Total Label(en)
Total of inputs and
conversion cost of product
Installed capacity is the

maximum capacity of
producing goods or providing
services, according to the
manufacturers specifications
or determined through an
expert study.
Membership Number refers to

the membership number
allotted by The Institute of
Cost Accountants of India valid
on the date of signing of the
Report
"Cost auditor" means an

auditor appointed to conduct
an audit of cost records, under
sub-section (2) of section 148
of the Companies Act 2013
Labels
Element Name
NameOfRelatedParty
Standard Label(en)
Name of member signing report

Name of product or service
Name of product or industry
Name of related party
Name of related party [axis]
Net sales realization of product
Documentation(en)
Terse Label(en)
Total Label(en)
Name of the Member Signing

Report is the name registered
in the membership records of
The Institute of Cost
Accountants of India
Sales
NatureOfIssuingAuthorityInCountryOfIncorpora Nature of issuing authority in country of incorporation or

tionOrResidence
residence
Nature of material consumed
Nature of related party transactions [axis]
NetCurrentAssets
Nature of related party transactions domain

Net current assets
Net revenue from operations of company
NetRevenueFromOperationsOfCompanyForVal
ueAddition
Net revenue from operations of company for value addition
Sales
Sales
The amount of sales

generated by a company after
the deduction of returns,
allowances for damaged or
missing goods and any
discounts allowed
Total sales
Labels
Element Name
NetWorth
Standard Label(en)
Documentation(en)
Net worth
Net worth means the

aggregate value of the paidup share capital and all
reserves created out of the
profits and securities premium
account, after deducting the
aggregate value of the
accumulated losses, deferred
expenditure and
miscellaneous expenditure not
written off, as per the audited
balance sheet, but does not
include reserves created out
of revaluation of assets, writeback of depreciation and
amalgamation.
NotesToAbridgedCostStatementOfManufacture Notes to abridged cost statement of manufactured product

dProductExplanatory
[text block]
NotesToDetailsOfIndustrySpecificOperatingExp Notes to details of industry specific operating expenses
ensesExplanatory
[text block]
NotesToDetailsOfMaterialsConsumedExplanato
ry
Notes to details of materials consumed [text block]
NotesToFinancialPositionAndRatioAnalysisExpl
anatory
Notes to financial position and ratio analysis [text block]
Notes to profit reconciliation [text block]
NotesToQuantitativeInformationForManufactur Notes to quantitative information for manufactured product
edProductExplanatory
[text block]
NotesToReconciliationOfIndirectTaxesExplanat
ory
Notes to reconciliation of indirect taxes [text block]
Notes to related party transaction [text block]

Notes to utilities [text block]
NotesToValueAdditionAndDistributionOfEarnin Notes to value addition and distribution of earnings [text

gsExplanatory
block]
NumberOfAuditCommitteeMeetingAttendedBy Number of audit committee meeting attended by cost
CostAuditorDuringYear
auditor during year
Number of cost auditor(s) for reporting period

Other credits utilised
Other distribution of earnings
Other financial ratios of company [abstract]
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Other incomes of company
Other quantitative adjustments
Other state taxes payable by company
Documentation(en)
PerUnitCostOfProductionOrOperationsOfGoods
Sold
Per unit cost of production or operations of goods sold
Per unit cost of sales of product
Per unit margin as per cost accounts of product

Per unit net sales realization of product
PermanentAccountNumberOfCostAuditorOrCos Permanent account number of cost auditor or cost auditors

tAuditorsFirm
firm
Permanent account number of related party
PlaceOfSigningCostAuditReportAndAnnexureB Place of signing cost audit report and annexure by cost

yCostAuditor
auditor
CETA code of manufactured product
QuantitativeInformationOfManufacturedProduc
tAbstract
Quantitative information of manufactured product [abstract]
Address of cost auditor or cost auditors firm
Quantitative information of service [abstract]

Manufactured product or service [abstract]
Product or service code
Production as per excise records
ProfitBeforeTax
Profit before tax
A profitability measure that

looks at a company's profits
before the company has to
pay corporate income tax.
This measure deducts all
expenses from revenue
including interest expenses
and operating expenses, but it
leaves out the payment of tax
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Profit before tax to capital employed (%)
A profitability measure that

looks at a company's profits
before the company has to
pay corporate income tax.
This measure deducts all
expenses from revenue
including interest expenses
and operating expenses, but it
leaves out the payment of tax
Shows how much profit a

company makes for every
ProfitBeforeTaxToNetRevenueFromOperationsO Profit before tax to net revenue from operations of company rupee it generates in revenue
fCompany
(%)
or sales (net profit margin)
Profit before tax to net worth (%)
Profit before tax to value added of company (%)

Profit (loss) as per cost accounts [abstract]
Profit (loss) as per financial accounts
ProfitReconciliationOfCompanyAsWholeAbstra
Profit reconciliation of company as whole [abstract]
ct
Profitability ratios of company [abstract]
Purchase of product [member]
QuantitativeDetailsOfManufacturedProductAbs
Quantitative details of manufactured product [abstract]
tract
Quantity of material consumed
Quantity of utilities consumed
Unit of measurement for manufactured product
This ratio measures the rate of

return on the owners equity

relationship between profit a
company makes for every
rupee of value added (means
the difference between the
net output value (net sales
adjusted for work-in-progress
and finished goods stock) and
cost of bought out materials
and services for the product
under reference)of company
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)
QuantityProducedOnLoanLicenseOrByThirdPar Quantity produced on loan license or by third parties on job

tiesOnJobWork
work
QuantityProducedUnderLeasingArrangements Quantity produced under leasing arrangements
Rate of material consumed
Rate of utilities consumed
RawMaterialsStockToConsumptionOfCompanyI Raw materials stock to consumption of company (in
nMonths
months)
Reconciliation of indirect taxes [abstract]
Reconciliation between direct

and indirect taxes paid by the
company. Only Indirect Taxes
relating to which returns are
filed with the State and
Central Government need to
be included for the company
as a whole
DisclosureRegardingAuditOfCostRecordsInConf Disclosure regarding audit of cost records in conformity with

ormityWithCostAuditingStandardsExplanatory Cost Auditing Standards [text block]
ReservesAndSurplus
SaleOfProductMember
Related party transactions [abstract]

Reporting currency of entity
Reserves and surplus
Sale of product [member]
QuantitySoldOfManufacturedAndTradedProduc
t
Quantity sold of manufactured and traded product
Self manufactured quantity
Self or captive consumption including samples
Related Party means related

party as defined under subsection 76 of section 2 of the
Companies Act, 2013
Total quantity sold of

manufactured and traded
product
Labels
Element Name
Standard Label(en)
ServiceTaxMember
ShareCapital
Service tax [member]

Service tax payable by company
Services received [member]
Services rendered [member]
Share capital
Stock and other adjustments
StockAndOtherAdjustmentsOfManufacturedPro Stock and other adjustments of manufactured product

ductAbstract
[abstract]
StoresAndSparesStockToConsumptionOfComp Stores and spares stock to consumption of company (in
anyInMonths
months)
ToEmployeesAsSalariesWagesRetirementBene
fitsAndOthers
ToGovernmentAsTaxes
To employees as salaries, wages, retirement benefits and

others
To government as taxes
To shareholders as dividend
Total revenue as per financial accounts
Total revenue including extraordinary income

Extraordinary expenses
TypedDefaultAxis
TypedDefaultDomain
TypedDefaultTable
Turnover as per excise or service tax records

Typed default [abstract]
Typed default [axis]
Typed default domain
Typed default [table]
Types of indirect taxes of company [axis]
Types of indirect taxes of company domain

Types of indirect taxes of company [table]
Types of indirect taxes of company [table 1 NotAll]
Documentation(en)
Terse Label(en)
Total Label(en)
Service tax is an indirect tax

levied under the finance act,
1994, as amended from time
to time, on specified services.
Only Indirect Taxes relating to
which returns are filed with
the state and central
government need to be
included for the company as a
whole.
Total stock and other

adjustments
Labels
Element Name
Standard Label(en)
Utility10Member
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
ValueAddedOfCompany
Types of indirect taxes of company [table NotAll]

Unit of material consumed
Unit of utilities consumed
Utility 10 [member]
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Value added of company
Documentation(en)
ValueAddedTaxAndCentralSalesTaxPayableByC
Value added tax and central sales tax payable by company
ompany
ValueAddedTaxMember
Value added tax [member]
Value-added tax (VAT) is a

form of consumption tax. From
the perspective of the buyer,
it is a tax on the purchase
price. From that of the seller, it
is a tax only on the "value
added" to a product, material
or service, from an accounting
point of view, by this stage of
its manufacture or
distribution. Only Indirect
Taxes relating to which returns
are filed with the state and
central government need to
be included for the company
as a whole.
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)

relationship between "value
addition" meaning the
difference between the net
output value (net sales
ValueAddedToNetRevenueFromOperationsOfCo
under reference to revenue or
mpany
Value added to net revenue from operations of company (%) sales
ValueAdditionAndDistributionOfEarningsComp Value addition and distribution of earnings (company as

anyAsWholeAbstract
whole) [abstract]
"Value addition" means the

difference between the net
output value (net sales
under reference
WhetherCompanyHasRelatedPartyTransactions Whether company has related party transactions for sale or

ForSaleOrPurchaseOfGoodsOrServices
purchase of goods or services
Whether cost auditor is lead auditor
WhetherCostAuditorsReportHasBeenQualified
OrHasAnyReservationsOrContainsAdverseRem Whether cost auditors report has been qualified or has any
arks
reservations or contains adverse remarks
ExtraordinaryIncome
Whether previous year figures are reported

Extraordinary income
NameOfService
ServiceCode
OwnServices
OutsourcedServices
Working capital ratios of company [abstract]

Name of service
Service code
Actual service provided [abstract]
Own services
Services under contractual arrangement
Outsourced services
Actual service provided
NotesToManufacturedProductAndServiceProfita Notes to manufactured product and service profitability

bilityStatementExplanatory
statement [text block]
Total actual service provided
Labels
Element Name
Standard Label(en)
Services provided as per service tax records

Actual service rendered [abstract]
Domestic service rendered
Export service rendered
Actual service rendered

Name of manufactured product
Documentation(en)
Total actual service rendered
Details of manufactured product and service profitability

statement [abstract]
Cost per unit of service available
Cost per unit of sales before interest
DisclosureRegardingConformityOfBooksAndRe
cordsWithCostAccountingStandardsAndGACAP Disclosure regarding conformity of books and records with
Explanatory
Cost Accounting Standards and GACAP [text block]
SRN number of form 23C/form CRA-2
SRN number of form 23C/form CRA-2-Additional 1
DisclosureRelatingToMaintenanceOfCostRecor Disclosure relating to maintenance of cost records as per

dsAsPerRule5OfTheCompaniesCostRecordsAnd rule 5 of the companies cost records and audit rules 2014
AuditRules2014Explanatory
[text block]
DisclosureRegardingAvailabilityOfInformationA Disclosure regarding availability of information as per
sPerCompaniesAct2013Explanatory
DetailsOfManufacturedProductOrServiceAbstra
ct
Details of manufactured product or service [abstract]
Manufactured product or service [table]
Total Label(en)
Total services provided as
per service tax records
ProductAndServiceProfitabilityStatementOfMa Product and service profitability statement of manufactured

nufacturedProductOrServiceAbstract
product or service [abstract]
DetailsOfManufacturedProductAndServiceProfi
tabilityStatementAbstract
Terse Label(en)
This refers to disclosures as

per the Cost Auditing
Standards issued by The
Institute of Cost Accountants
of India
Labels
Element Name
Standard Label(en)
IdentificationOfManufacturedProductOrService
Axis
Identification of manufactured product or service [axis]
GeneralInformationOfManufacturedProductOrS General information of manufactured product or service
erviceAbstract
[abstract]
Name of manufactured product or service
UnitOfMeasurementForManufacturedProductOr
Service
Unit of measurement for manufactured product or service
WhetherManufacturedProductOrServiceCovere Whether manufactured product or service covered under
dUnderCostAudit
cost audit
NetOperationalRevenueOfManufacturedProduc
tOrService
Net operational revenue of manufactured product or service
NotesToManufacturedProductOrServiceExplana
tory
Notes to manufactured product or service [text block]
Unit of measurement for service
Available capacity of service [abstract]
Available capacity of service
NotesToQuantitativeInformationForServiceExpl
anatory
CaptiveConsumption
OtherAdjustments
Notes to quantitative information for service [text block]

Quantitative details of service [abstract]
Captive consumption
Other adjustments
Cost details of service [abstract]
Documentation(en)
"Product" means any tangible

or intangible goods, material,
substance, article, idea, knowhow, method, information,
object, service, etc. that is the
result of human, mechanical,
industrial, chemical or natural
act, process, procedure,
function, operation, technique
or treatment and is intended
for use, consumption, sale,
transport, store, delivery or
disposal
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Cost of other overheads
The cost of material of any

nature used for the purpose of
production of a product or a
service. Overheads comprise
of indirect materials, indirect
employee costs and indirect
expenses which are not
directly identifiable or
allocable to a cost object
CostOfServicesSold
Cost of service provided

Cost of services sold
Cost of service available

Cost of service before interest
Cost of sales of service
Cost per unit details of service [abstract]
Cost per unit of other overheads
Cost per unit of service provided
Cost per unit of other adjustments
Per unit cost of services sold of service
Per unit cost of services sold before interest

Per unit cost of services sold
Per unit net sales realization of service
Per unit margin as per cost accounts of service
NotesToAbridgedCostStatementOfServiceExpla
natory
Notes to abridged cost statement of service [text block]
Details of utilities of service [table]
Details of utilities of service [axis]
Details of utilities of service domain
Details of utilities for service [abstract]
Net sales realization of service
Cost of production shall

consist of material consumed,
direct wages and salaries,
direct expenses, works
overheads, quality control
cost, research and
development cost, packing
cost, administrative overheads
relating to production
Terse Label(en)
Total Label(en)
Total cost of service provided

Total cost of service
available
Labels
Element Name
Standard Label(en)
Profit (loss) for audited product or services
GrossFixedAssets
NetFixedAssets
Profit (loss) for unaudited product or services

Gross fixed assets
Net fixed assets
Documentation(en)
Terse Label(en)
Total Label(en)
CostPerUnitOfTotalInputsAndConversionCostFo
rService
Cost per unit of total inputs and conversion cost for service
Total inputs and conversion

cost for service
Inputs and conversion cost for service
AmountOfMarginOfServiceAsPerCostAccounts Amount of margin of service as per cost accounts

DetailsOfProductOrActivityGroupAbstract
ProductOrActivityGroupTable
Details of product or activity group [abstract]
Product or activity group [table]
"Product group" in relation to

tangible products means a
group of homogenous and
alike products, produced from
same raw materials and by
using similar or same
production process, having
similar physical or chemical
characteristics and common
unit of measurement, and
having same or similar usage
or application; and in relation
to intangible products means
a group of homogenous and
alike products or services,
produced by using similar or
same process or inputs,
having similar characteristics
and common unit of
measurement, and having
same or similar usage or
application"
Labels
Element Name
IdentificationOfProductOrActivityGroupAxis
NameOfProductOrActivityGroup
ProductOrActivityGroupCode
Standard Label(en)
Identification of product or activity group [axis]

Name of product or activity group
Product or activity group code
NetOperationalRevenueOfProductOrActivityGr
oup
Net operational revenue of product or activity group
WhetherProductOrActivityGroupCoveredUnder
CostAudit
Whether product or activity group covered under cost audit
UnitOfMeasurementForProductOrActivityGroup Unit of measurement for product or activity group
GeneralInformationComplianceAbstract
General information compliance [abstract]
DateOfBoardOfDirectorsMeetingInwhichAnnex Date of board of directors' meeting in which annexure to
ureToComplianceReportWasApproved
compliance report was approved
DetailsOfCostAccountantAbstract
Details of cost accountant [abstract]
NatureOfEmploymentOfCostAccountant
CategoryOfCostAccountant
Nature of employment of cost accountant

Category of cost accountant
NameOfCostAccountantOrCostAccountantsFir
mWhoHasCertifiedComplianceReportOfCompa Name of cost accountant or cost accountant's firm who has
ny
certified compliance report of company
PermanentAccountNumberOfCostAccountantO Permanent account number of cost accountant or cost
rCostAccountantsFirm
accountant's firm
AddressOfCostAccountantOrCostAccountantsFi
rm
Address of cost accountant or cost accountant's firm
EmailIDOfCostAccountantOrCostAccountantsFi
rm
Email id of cost accountant or cost accountant's firm
DateOfSigningComplianceReportbyCostAccou
ntant
Date of signing compliance report by cost accountant
Documentation(en)
"Product" means any tangible

or intangible goods, material,
substance, article, idea, knowhow, method, information,
object, service, etc. that is the
result of human, mechanical,
industrial, chemical or natural
act, process, procedure,
function, operation, technique
or treatment and is intended
for use, consumption, sale,
transport, store, delivery or
disposal
Terse Label(en)
Total Label(en)
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)
PlaceOfSigningComplianceReportByCostAccou
ntant
Place of signing compliance report by cost accountant
WhetherComplianceReportHasBeenQualifiedO
rHasAnyReservationsOrContainsAdverseRemar Whether compliance report has been qualified or has any
ks
QuantitativeInformationAbstract
Quantitative information [abstract]
GeneralInformationOfProductOrActivityAbstrac
t
General information of product or activity [abstract]
QuantityProducedOfProductOrActivityGroup
Quantity produced of product or activity group
NetOperationalRevenueOfProductOrActivityGr
oupAbstract
QuantitySoldOfProductOrActivityGroup
ReconciliationStatementAbstract
Net operational revenue of product or activity group

[abstract]
Quantity sold of product or activity group
Reconciliation statement [abstract]
ProfitLossFromProductOrActivityGroupsUnderC Profit (loss) from product or activity groups covered under

ostAudit
cost audit
ProfitLossFromProductOrActivityGroupsCovere Profit (loss) from product or activity groups covered under
dUnderCostAccountingRecordsRulesButNotCov cost accounting records rules but not covered under cost
eredUnderCostAudit
audit
ProfitLossFromActivitiesNotCoveredUnderCost Profit (loss) from activities not covered under cost
AccountingRecordsRules
accounting records rules
ProfitLossAsPerCostAccounts
ComplianceReportAbstract
Total profit (loss) as per cost

accounts
Profit (loss) as per cost accounts
Compliance report [abstract]
DisclosureRelatingToAvailabilityOfInformationA
ndExplanationForPurposeOfComplianceReport Disclosure relating to availability of information and
Explanatory
explanation for purpose of compliance report [text block]
DisclosureRelatingToAvailabilityOfCostStateme Disclosure relating to availability of cost statements and
ntsAndSchedulesForEachUnitAndEachProduct schedules for each unit and each product or activity [text
OrActivityExplanatory
block]
DisclosureRegardingConformityOfBooksAndRe
cordsWithGenerallyAcceptedCostAccountingPri Disclosure regarding conformity of books and records with
nciplesAndCostAccountingStandardsExplanato generally accepted cost accounting principles and cost
ry
accounting standards [text block]
Every company to which these

rules apply shall submit a
compliance report, in respect
of each of its financial year
commencing on or after the
1st day of April, 2011, duly
certified by a cost accountant,
along with the annexure to the
central government, in the
prescribed form
Labels
Element Name
Standard Label(en)
Documentation(en)
Terse Label(en)
Total Label(en)
DisclosureRelatingToMaintenanceOfCostRecor Disclosure relating to maintenance of cost records as per

dsAsPerApplicableCostAccountingRecordsRule applicable cost accounting records rules for compliance
sForComplianceReportExplanatory
report [text block]
DisclosureRegardingAvailabilityOfInformationA
sPerCompaniesAct1956ForComplianceReportE Disclosure regarding availability of information as per
xplanatory
Companies Act 1956 for compliance report [text block]
Other operating incomes of company
Operating incomes of company
Total operating incomes of

company
ELR Cost Audit

#
Extended Link Role Uri
Extended Link Role Id
Extended Link Role definition
Used On
http://www.icmai.in/xbrl/2015-04-01/in-cost1 aud/role/GeneralInformation
GeneralInformation
[100100] General information
presentationLinkbaseRef
http://www.icmai.in/xbrl/2015-04-01/in-cost2 aud/role/GeneralDetailsOfCostAuditor
GeneralDetailsOfCostAuditor
[100300] General details of cost auditor
presentationLinkbaseRef , definitionLinkbaseRef
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/GeneralDetailsOfCostAuditorForPeriodPrior
3 To01April2014
GeneralDetailsOfCostAuditorForPeriodPriorTo01April2014
[100300a]General details of cost auditor for period prior to

01-APR-2014
http://www.icmai.in/xbrl/2015-04-01/in-cost4 aud/role/CostAccountingPolicy
CostAccountingPolicy
[100310] Cost accounting policy
presentationLinkbaseRef
http://www.icmai.in/xbrl/2015-04-01/in-cost5 aud/role/ManufacturedProductOrService
ManufacturedProductOrService
[100320] Manufactured product or service
presentationLinkbaseRef , calculationLinkbaseRef ,
definitionLinkbaseRef
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/QuantitativeInformationOfManufacturedPro
6 duct
QuantitativeInformationOfManufacturedProduct
[100330] Quantitative information of manufactured product
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementOfManufacturedPr
7 oduct
AbridgedCostStatementOfManufacturedProduct
[100340] Abridged cost statement of manufactured product
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementDetailsOfMaterialC
8 onsumeda
AbridgedCostStatementDetailsOfMaterialConsumeda
[100340a] Abridged cost statement-Details of material

consumed
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementOfProductGroupDe
9 tailsOfUtilitiesb
AbridgedCostStatementOfProductGroupDetailsOfUtilitiesb
[100340b] Abridged cost statement-Details of utilities
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementOfProductGroupDe AbridgedCostStatementOfProductGroupDetailsOfIndustryS [100340c] Abridged cost statement-Details of industry

10 tailsOfIndustrySpecificOperatingExpensesc
pecificOperatingExpensesc
specific operating expenses
http://www.icmai.in/xbrl/2015-04-01/in-cost11 aud/role/QuantitativeInformationOfService
QuantitativeInformationOfService
[100341] Quantitative information of service
http://www.icmai.in/xbrl/2015-04-01/in-cost12 aud/role/AbridgedCostStatementOfService
AbridgedCostStatementOfService
[100342] Abridged cost statement of service
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementServiceDetailsOfM AbridgedCostStatementServiceDetailsOfMaterialConsumed [100342a] Abridged cost statement-Details of material

13 aterialConsumeda
a
consumed
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementOfServiceDetailsOf
14 Utilitiesb
AbridgedCostStatementOfServiceDetailsOfUtilitiesb
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/AbridgedCostStatementOfServiceDetailsOf AbridgedCostStatementOfServiceDetailsOfIndustrySpecific [100342c] Abridged cost statement-Details of industry

15 IndustrySpecificOperatingExpensesc
OperatingExpensesc
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/ProductAndServiceProfitabilityStatementOf ProductAndServiceProfitabilityStatementOfManufacturedPr [100350] Product and service profitability statement of

16 ManufacturedProductOrService
oductOrService
manufactured product or service
ELR Cost Audit

#
Extended Link Role Uri
Extended Link Role Id
Extended Link Role definition
Used On
ProfitReconciliation
[100360] Profit reconciliation
presentationLinkbaseRef , calculationLinkbaseRef
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/ProfitReconciliationDetailsOfIncomesNotCo
18 nsidereda
ProfitReconciliationDetailsOfIncomesNotConsidereda
[100360a] Profit reconciliation-Details of incomes not

considered
http://www.icmai.in/xbrl/2015-04-01/in-costaud/role/ProfitReconciliationDetailsOfExpensesNotC
19 onsideredb
ProfitReconciliationDetailsOfExpensesNotConsideredb
[100360b] Profit reconciliation-Details of expenses not

considered
http://www.icmai.in/xbrl/2015-04-01/in-cost20 aud/role/ValueAdditionAndDistributionOfEarnings
ValueAdditionAndDistributionOfEarnings
[100370] Value addition and distribution of earnings
http://www.icmai.in/xbrl/2015-04-01/in-cost21 aud/role/FinancialPositionAndRatioAnalysis
FinancialPositionAndRatioAnalysis
[100400] Financial position and ratio analysis
http://www.icmai.in/xbrl/2015-04-01/in-cost22 aud/role/RelatedPartyTransactions
RelatedPartyTransactions
[100410] Related party transactions
http://www.icmai.in/xbrl/2015-04-01/in-cost23 aud/role/ReconciliationOfIndirectTaxes
ReconciliationOfIndirectTaxes
[100420] Reconciliation of indirect taxes
http://www.icmai.in/xbrl/2015-04-01/in-cost24 aud/role/ReconciliationOfIndirectTaxesNotAll
ReconciliationOfIndirectTaxesNotAll
[100421] Reconciliation of indirect taxes/not-all
http://www.icmai.in/xbrl/2015-04-01/in-cost25 aud/role/ReconciliationOfIndirectTaxesNotAlla
ReconciliationOfIndirectTaxesNotAlla
[100421a] Reconciliation of indirect taxes/not-all
http://www.icmai.in/xbrl/2015-04-01/in-cost26 aud/role/ReconciliationOfIndirectTaxesNotAllb
ReconciliationOfIndirectTaxesNotAllb
[100421b] Reconciliation of indirect taxes/not-all
http://www.icmai.in/xbrl/2015-04-01/in-cost27 aud/role/ReconciliationOfIndirectTaxesNotAllc
ReconciliationOfIndirectTaxesNotAllc
[100421c] Reconciliation of indirect taxes/not-all
http://www.icmai.in/xbrl/2015-04-01/in-cost28 aud/role/ReconciliationOfIndirectTaxesNotAlld
ReconciliationOfIndirectTaxesNotAlld
[100421d] Reconciliation of indirect taxes/not-all
http://www.icmai.in/xbrl/2015-04-01/in-cost29 aud/role/TypedDefault
TypedDefault
[900000] Typed default
http://www.icmai.in/xbrl/2015-04-01/in-cost30 aud/role/AxisDefaults
AxisDefaults
[910000] Axis-Defaults
http://www.icmai.in/xbrl/2015-04-01/in-cost17 aud/role/ProfitReconciliation
Presentation Cost Audit

Prefix
ELR
Preferred Label
[100100] General information
Element Name
Label Role
in-cost
General information [abstract]
standard label
in-cost
Corporate identity number or foreign company registration

number
CorporateIdentityNumberOrForeignCompanyRegistrati
onNumber
standard label
1 [ Publisher : MCA ;; Role : disclosureRef ;; ]
in-cost
Name of company
NameOfCompany
standard label
[ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014
2 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
in-cost
Address of registered office or of principal place of business AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusines

in India of company
sInIndiaOfCompany
standard label
in-cost
Address of corporate office of company
standard label
in-cost
in-cost
Email address of company

Current financial year [abstract]
standard label
standard label
6
in-cost
Date of start of reporting period
standard label
in-cost
Date of end of reporting period
standard label
in-cost
in-cost
Duration in months of reporting period

First previous financial year [abstract]
standard label
standard label
7 ;; Section : Note (2) ;; Role : disclosureRef ;; ]
8
in-cost
Date of start of first previous financial year
standard label
in-cost
Date of end of first previous financial year
standard label
in-cost
Duration in months of previous financial year
standard label
in-cost
Level of rounding used in cost statements
standard label
in-cost
Reporting currency of entity
standard label
in-cost
Number of cost auditor(s) for reporting period
standard label
in-cost
Date of board of directors' meeting in which annexure to

cost audit report was approved
DateOfBoardOfDirectorsMeetingInWhichAnnexureToCo
stAuditReportWasApproved
standard label
in-cost
Whether cost auditors report has been qualified or has any WhetherCostAuditorsReportHasBeenQualifiedOrHasAn
yReservationsOrContainsAdverseRemarks
standard label
in-cost
Consolidated qualifications, reservations or adverse

remarks of all cost auditors [text block]
ConsolidatedQualificationsReservationsOrAdverseRem
arksOfAllCostAuditorsExplanatory
standard label
Order Reference
;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ]

Prefix
Preferred Label
Element Name
in-cost
Consolidated observations or suggestions of all cost

auditors [text block]
ConsolidatedObservationsOrSuggestionsOfAllCostAudit
orsExplanatory
standard label
in-cost
Explanation of company to every reservation or qualification ExplanationOfCompanyToEveryReservationOrQualificat

of cost auditors [text block]
ionOfCostAuditorsExplanatory
standard label
17 ;; Section : SubRule 6 of Rule 6 ;; Role : disclosureRef ;; ]
in-cost
ELR
Whether company has related party transactions for sale or WhetherCompanyHasRelatedPartyTransactionsForSale

purchase of goods or services
OrPurchaseOfGoodsOrServices
standard label
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Label Role
Order Reference
standard label
[ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role :
disclosureRef ;; ]
standard label
1 disclosureRef ;; ]
standard label
standard label
standard label
standard label
standard label
Permanent account number of cost auditor or cost auditors PermanentAccountNumberOfCostAuditorOrCostAuditor

firm
sFirm
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label
in-cost
Number of audit committee meeting attended by cost

auditor during year
NumberOfAuditCommitteeMeetingAttendedByCostAudi
standard label
torDuringYear
in-cost
Date of signing cost audit report and annexure by cost

auditor
DateOfSigningCostAuditReportAndAnnexureByCostAud
standard label
itor
PlaceOfSigningCostAuditReportAndAnnexureByCostAu
standard label
ditor
in-cost
Place of signing cost audit report and annexure by cost

auditor
in-cost
Disclosure of cost auditors qualifications or adverse remarks DisclosureOfCostAuditorsQualificationsOrAdverseRema

rksInCostAuditorsReportAbstract
standard label
in-cost
Disclosure regarding audit of cost records in conformity with DisclosureRegardingAuditOfCostRecordsInConformityW

Cost Auditing Standards [text block]
ithCostAuditingStandardsExplanatory
standard label
1 ;; Section : CRA-3 ;; Role : disclosureRef ;; ]
in-cost
Disclosure relating to availability of information and

DisclosureRelatingToAvailabilityOfInformationAndExpla
nationForPurposeOfCostAuditExplanatory
standard label
;; Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost
2 Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
in-cost
Disclosure relating to maintenance of cost records as per

rule 5 of the companies cost records and audit rules 2014
[text block]
DisclosureRelatingToMaintenanceOfCostRecordsAsPerR
ule5OfTheCompaniesCostRecordsAndAuditRules2014E
xplanatory
standard label
in-cost
Disclosure relating to availability of cost records of branches DisclosureRelatingToAvailabilityOfCostRecordsOfBranch

esNotVisitedExplanatory
standard label
[ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost


Prefix
Preferred Label
Element Name
in-cost
Disclosure regarding availability of information as per

DisclosureRegardingAvailabilityOfInformationAsPerCom
standard label
paniesAct2013Explanatory
in-cost
Disclosure relating to adequacy of internal audit of cost

DisclosureRelatingToAdequacyOfInternalAuditOfCostRe
cordsExplanatory
standard label
in-cost
Disclosure relating to true and fair view of cost of

production or service cost of sales margin and other
information [text block]
DisclosureRelatingToTrueAndFairViewOfCostOfProductio
nOrServiceCostOfSalesMarginAndOtherInformation
standard label
in-cost
Disclosure relating to availability of audited and certified

cost statements and schedules for each unit and each
DisclosureRelatingToAvailabilityOfAuditedAndCertifiedC
ostStatementsAndSchedulesForEachUnitAndEachProdu
ctOrServiceExplanatory
standard label
in-cost
Disclosure relating to submission of performance appraisal

report [text block]
DisclosureRelatingToSubmissionOfPerformanceApprais
alReportExplanatory
standard label
;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report Rules
9 2011 ;; Role : disclosureRef ;; ]
in-cost
CostAuditorsObservationsOrSuggestionsExplanatory
ELR
[100300a]General details of cost auditor for period prior to

01-APR-2014
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Label Role
Order Reference
standard label
standard label
disclosureRef ;; ]
standard label
standard label
standard label
standard label
standard label
standard label
Permanent account number of cost auditor or cost auditors PermanentAccountNumberOfCostAuditorOrCostAuditor

firm
sFirm
standard label
standard label

Prefix
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
in-cost
standard label
in-cost
Cost audit order date
CostAuditOrderDate
standard label

in-cost
Cost audit order number
CostAuditNumber
standard label

standard label
standard label
standard label
standard label
standard label
standard label
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Number of audit committee meeting attended by cost

auditor during year
NumberOfAuditCommitteeMeetingAttendedByCostAudi
torDuringYear
standard label
in-cost
Date of signing cost audit report and annexure by cost

auditor
DateOfSigningCostAuditReportAndAnnexureByCostAud
itor
standard label
PlaceOfSigningCostAuditReportAndAnnexureByCostAu
ditor
standard label
in-cost
Place of signing cost audit report and annexure by cost

auditor
in-cost
Disclosure of cost auditors qualifications or adverse remarks DisclosureOfCostAuditorsQualificationsOrAdverseRema

rksInCostAuditorsReportAbstract
standard label
[ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost


Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
Disclosure relating to availability of information and

DisclosureRelatingToAvailabilityOfInformationAndExpla
nationForPurposeOfCostAuditExplanatory
standard label
in-cost
Disclosure relating to maintenance of cost records as per

applicable cost accounting records rules [text block]
DisclosureRelatingToMaintenanceOfCostRecordsAsPerA
pplicableCostAccountingRecordsRulesExplanatory
standard label

in-cost
Disclosure relating to availability of cost records of branches DisclosureRelatingToAvailabilityOfCostRecordsOfBranch

esNotVisitedExplanatory
standard label
in-cost
Disclosure regarding availability of information as per

DisclosureRegardingAvailabilityOfInformationAsPerCom
paniesAct1956Explanatory
standard label

in-cost
Disclosure regarding conformity of books and records with

Cost Accounting Standards and GACAP [text block]
DisclosureRegardingConformityOfBooksAndRecordsWit
hCostAccountingStandardsAndGACAPExplanatory
standard label

in-cost
Disclosure relating to adequacy of internal audit of cost

DisclosureRelatingToAdequacyOfInternalAuditOfCostRe
cordsExplanatory
standard label
in-cost
Disclosure relating to availability of audited and certified

cost statements and schedules for each unit and each
DisclosureRelatingToAvailabilityOfAuditedAndCertifiedC
ostStatementsAndSchedulesForEachUnitAndEachProdu
ctOrServiceExplanatory
standard label
in-cost
Disclosure relating to submission of performance appraisal

report [text block]
DisclosureRelatingToSubmissionOfPerformanceApprais
alReportExplanatory
standard label
;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report Rules
8 2011 ;; Role : disclosureRef ;; ]
in-cost
ELR
in-cost

[100310] Cost accounting policy
Cost accounting policy [abstract]
standard label
standard label
in-cost
Cost accounting policy [text block]
standard label
in-cost
Disclosure regarding identification of cost centres, cost

objects and cost drivers [text block]
DisclosureRegardingIdentificationOfCostCentresCostOb
standard label
jectsAndCostDriversExplanatory
in-cost
Disclosure regarding accounting for material cost including DisclosureRegardingAccountingForMaterialCostIncludin

packing materials, stores and spares, employee cost,
gPackingMaterialsStoresAndSparesEmployeeCostUtiliti
standard label
utilities and other relevant cost components [text block]
esAndOtherRelevantCostComponentsExplanatory
in-cost
Disclosure regarding accounting, allocation and absorption

of overheads [text block]
DisclosureRegardingAccountingAllocationAndAbsorptio
nOfOverheadsExplanatory
standard label
in-cost
Disclosure regarding accounting for depreciation or

amortization [text block]
DisclosuresRegardingAccountingForDepreciationOrAmo
rtizationExplanatory
standard label
in-cost
Disclosure regarding accounting for by products, joint

products and scraps or wastage [text block]
DisclosureRegardingAccountingForByProductsJointProd
uctsAndScrapsOrWastageExplanatory
standard label
in-cost
Disclosure regarding basis of inventory valuation [text

block]
DisclosureRegardingBasisOfInventoryValuationExplana
tory
standard label
in-cost
Disclosure regarding valuation of inter unit or inter

company and related party transaction [text block]
DisclosureRegardingValuationOfInterUnitOrInterCompa
nyAndRelatedPartyTransactionExplanatory
standard label

Prefix
Preferred Label
Element Name
in-cost
Disclosure regarding treatment of abnormal and nonrecurring costs including classification of non-cost items
[text block]
DisclosureRegardingTreatmentOfAbnormalAndNonRecu
rringCostsIncludingClassificationOfNonCostItemsExplan
atory
standard label
in-cost
Disclosure regarding other relevant cost accounting policy

[text block]
DisclosureRegardingOtherRelevantCostAccountingPolic
yExplanatory
standard label
in-cost
Disclosure regarding changes in cost accounting policy

during reporting period [text block]
DisclosureRegardingChangesInCostAccountingPolicyDu
ringReportingPeriodExplanatory
standard label
in-cost
ELR
Disclosure regarding adequacy of budgetary control system DisclosureRegardingAdequacyOfBudgetaryControlSyst

[text block]
emExplanatory
standard label
in-cost
Manufactured product or service [abstract]
standard label
in-cost
Details of manufactured product or service [abstract]
standard label
in-cost
Label Role
standard label
Order Reference
[ Publisher : MCA ;; Name : The

;; Section : Annexure to CRA-3 ;
10 ;; Section : Annexure to CRA-3 ;
Companies (Cost Records and Audit) Rules 2014

Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ]
Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;;
] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules
2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role :
disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and
Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;;
Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost
Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;;
Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;
Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name :
The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to
CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;;
Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section :
Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]
[ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules
2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role :
in-cost
Select sector for classifying manufactured product or

service
SelectSectorForClassifyingManufacturedProductOrServi
standard label
ce
20 ;; Role : disclosureRef ;; ]
in-cost
standard label
in-cost
Details for not reporting previous year figures [text block]
DetailsForNotReportingPreviousYearFiguresExplanatory standard label
in-cost
General information of manufactured product or service

[abstract]
GeneralInformationOfManufacturedProductOrServiceAb
stract
standard label
in-cost
standard label



Prefix
in-cost
in-cost
in-cost
Preferred Label
Service code
Element Name
ServiceCode
Label Role
Order Reference
standard label
Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;;
2 Paragraph : 1 ;; Role : disclosureRef ;; ]
standard label
standard label
;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;;
2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role :
Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;;

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
Unit of measurement for manufactured product or service
UnitOfMeasurementForManufacturedProductOrService standard label
in-cost
NetOperationalRevenueOfManufacturedProductOrServi
Net operational revenue of manufactured product or service ce
standard label
in-cost
Whether manufactured product or service covered under

cost audit
WhetherManufacturedProductOrServiceCoveredUnderC
ostAudit
standard label
in-cost
standard label
in-cost
Total operating incomes of company
totalLabel
in-cost
standard label


in-cost
standard label
in-cost
ExtraordinaryIncome
standard label


in-cost
standard label
in-cost
Turnover as per excise or service tax records
standard label
in-cost
Notes to manufactured product or service [text block]
NotesToManufacturedProductOrServiceExplanatory
standard label

Prefix
Preferred Label
ELR
in-cost
QuantitativeInformationOfManufacturedProductAbstrac
Quantitative information of manufactured product [abstract] t
standard label
in-cost
in-cost
Element Name
Label Role
Order Reference
standard label


standard label

Prefix
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
2 Role : disclosureRef ;; ]
standard label
standard label
in-cost
standard label


in-cost
Available capacity of manufactured product [abstract]
standard label
6 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ]

Prefix
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


in-cost
standard label

in-cost
standard label
in-cost
CapacityAvailableThroughLoanLicenseOrThirdParties
standard label
in-cost
Total available capacity of manufactured product
totalLabel
in-cost
Actual production of manufactured product [abstract]
standard label
in-cost
standard label
in-cost
Quantity produced under leasing arrangements
standard label
in-cost
Quantity produced on loan license or by third parties on job QuantityProducedOnLoanLicenseOrByThirdPartiesOnJo

standard label
work
bWork
in-cost
Total actual production quantity
totalLabel

in-cost
standard label
standard label



in-cost
in-cost
Finished goods purchased of manufactured product

[abstract]
FinishedGoodsPurchasedOfManufacturedProductAbstra
ct
standard label
in-cost
standard label
in-cost
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Total finished goods purchased
Stock and other adjustments of manufactured product

[abstract]
Element Name
Label Role
totalLabel
;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher :
MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section :
3 Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]

standard label


standard label


standard label




StockAndOtherAdjustmentsOfManufacturedProductAbs
tract
standard label
Order Reference
in-cost
Total stock and other adjustments
totalLabel
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
Total quantity sold of manufactured and traded product
totalLabel
in-cost
Notes to quantitative information for manufactured product NotesToQuantitativeInformationForManufacturedProduc

[text block]
tExplanatory
standard label

Prefix
Preferred Label
ELR
in-cost
in-cost
in-cost
Abridged cost statement of manufactured product

[abstract]
Element Name
Label Role
AbridgedCostStatementOfManufacturedProductAbstrac
t
standard label
Order Reference
Role : disclosureRef ;; ]
standard label


standard label

Prefix
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
in-cost
standard label
in-cost
Quantitative details of manufactured product [abstract]
standard label
standard label

in-cost


Prefix
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


standard label
;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher :
MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section :
3 Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]
in-cost
in-cost
Stock and other adjustments of manufactured product

[abstract]
StockAndOtherAdjustmentsOfManufacturedProductAbs
tract
standard label


standard label


standard label


standard label


in-cost
in-cost
in-cost
in-cost
Total stock and other adjustments
totalLabel

in-cost
Total quantity sold of manufactured and traded product
totalLabel
in-cost
standard label
in-cost
standard label
2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role :
Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;;
in-cost
Cost of process materials or chemicals consumed
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;;
Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;;
standard label


standard label


standard label


standard label


standard label


standard label


standard label


in-cost
standard label

in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;;
in-cost
Total of inputs and conversion cost of product
totalLabel
in-cost
standard label
in-cost
standard label
[ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The

16 Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]
in-cost
standard label
in-cost
Cost of production or operations
standard label
in-cost
standard label
in-cost
Total cost of production and purchases
totalLabel
in-cost
standard label
standard label


in-cost
in-cost
standard label

in-cost
standard label
in-cost
standard label


in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label


in-cost
standard label
in-cost
standard label


in-cost
Cost of sales
terseLabel
in-cost
standard label
31 ;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ]
in-cost
Amount of margin of product as per cost accounts
standard label
32 ;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ]
in-cost
Cost per unit details of manufactured product [abstract]
standard label
standard label


in-cost
in-cost
Cost per unit of process materials or chemicals consumed
CostPerUnitOfProcessMaterialsOrChemicalsConsumed standard label
standard label


standard label


standard label


standard label


in-cost
in-cost
in-cost
in-cost
Cost per unit of direct employees
Cost per unit of direct expenses

Prefix
in-cost
in-cost
in-cost
in-cost
Preferred Label
Cost per unit of repairs and maintenance
Cost per unit of quality control
Cost per unit of technical knowhow fee or royalty
Element Name
Label Role
Order Reference
standard label


standard label


standard label


standard label


in-cost
Cost per unit of depreciation or amortization
standard label

in-cost
standard label
standard label


in-cost
in-cost
Cost per unit of total inputs and conversion cost for product CostPerUnitOfTotalInputsAndConversionCostForProduct standard label
in-cost
standard label
in-cost
standard label


in-cost
standard label
in-cost
Cost per unit of production or operations
standard label
in-cost
Cost per unit of finished goods purchased
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
Cost per unit of production and purchases
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label


in-cost
standard label
in-cost
standard label


in-cost
standard label
in-cost
standard label

in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
Notes to abridged cost statement of manufactured product NotesToAbridgedCostStatementOfManufacturedProduct

[text block]
Explanatory
standard label
ELR

consumed
in-cost

[abstract]
t
standard label


Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
Details of material consumed of manufactured product

[table]
DetailsOfMaterialConsumedOfManufacturedProductTabl
e
standard label
1]
in-cost
standard label
in-cost

[axis]
DetailsOfMaterialConsumedOfManufacturedProductAxi
standard label
s
2]
in-cost

domain
DetailsOfMaterialConsumedOfManufacturedProductDo
main
standard label
1]
standard label
2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role :
standard label
standard label
in-cost
in-cost
in-cost

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Details of materials consumed of manufactured product

[abstract]
Element Name
DetailsOfMaterialsConsumedOfProductGroupAbstract
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
Preferred Label
in-cost
ELR
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
in-cost

[abstract]
t
standard label
in-cost
Details of utilities of manufactured product [table]
standard label
1]

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
standard label
2]
in-cost
standard label
1]
standard label
standard label
standard label
standard label
in-cost
in-cost
in-cost
in-cost
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility1Member
Utility2Member
Utility3Member
Utility4Member

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
Element Name
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
in-cost
standard label
in-cost
Details of utilities for manufactured product [abstract]
standard label
5]
standard label
standard label
standard label
in-cost
in-cost
in-cost

Prefix
in-cost
in-cost
Preferred Label
Order Reference
standard label
standard label
standard label
t
standard label
Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpense

[table]
sTable
standard label
2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role :
ELR
[100340c] Abridged cost statement-Details of industry

in-cost
Label Role
in-cost
in-cost
Element Name

[abstract]

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label

standard label
[axis]
sAxis

domain
sDomain
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label

[abstract]
sAbstract
standard label
Description of industry specific elements of operating

expenses
DescriptionOfIndustrySpecificElementsOfOperatingExp
enses
standard label
standard label

Prefix
Preferred Label
Element Name
Label Role
in-cost
ELR
Notes to details of industry specific operating expenses

[text block]
NotesToDetailsOfIndustrySpecificOperatingExpensesEx
planatory
standard label
in-cost
in-cost
in-cost
standard label
Order Reference
standard label


standard label

Prefix
in-cost
in-cost
in-cost
Preferred Label
Name of service
Service code
Element Name
NameOfService
ServiceCode
Label Role
Order Reference
standard label
standard label
standard label
in-cost
standard label


in-cost
standard label
6 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ]

Prefix
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


in-cost
standard label

in-cost
standard label
in-cost
standard label
in-cost
Own services
OwnServices
standard label
in-cost
standard label
in-cost
Outsourced services
OutsourcedServices
standard label
in-cost
totalLabel


in-cost
Total services provided as per service tax records
totalLabel

in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
totalLabel

in-cost
in-cost
Notes to quantitative information for service [text block]
NotesToQuantitativeInformationForServiceExplanatory standard label


Prefix
ELR
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
standard label
Order Reference
standard label


standard label

Prefix
in-cost
in-cost
Preferred Label
Name of service
Service code
Element Name
NameOfService
ServiceCode
Label Role
Order Reference
standard label
standard label
in-cost
standard label
in-cost
standard label
standard label

in-cost


Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
totalLabel

in-cost
Captive consumption
CaptiveConsumption
standard label
standard label


totalLabel
standard label

6

standard label
standard label
standard label


standard label


standard label


in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost



Prefix
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


standard label


standard label


standard label


in-cost
standard label

in-cost
standard label
in-cost
standard label
in-cost
Total inputs and conversion cost for service
totalLabel
in-cost
standard label
[ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The

14 Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]
in-cost
Total cost of service provided
totalLabel
in-cost
standard label
in-cost
Total cost of service available
totalLabel

Prefix
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


in-cost
standard label

in-cost
CostOfServicesSold
standard label
standard label


in-cost
in-cost
standard label

in-cost
standard label
in-cost
standard label

in-cost
standard label
in-cost
standard label
in-cost
Amount of margin of service as per cost accounts
standard label
in-cost
standard label
standard label


standard label


in-cost
in-cost


Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


standard label


standard label


standard label


standard label


standard label


standard label


in-cost
standard label

in-cost
standard label
standard label

in-cost
in-cost
Cost per unit of total inputs and conversion cost for service CostPerUnitOfTotalInputsAndConversionCostForService standard label


Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label

in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
standard label


in-cost

in-cost
standard label

in-cost
standard label
in-cost
standard label


in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
Notes to abridged cost statement of service [text block]
NotesToAbridgedCostStatementOfServiceExplanatory
standard label
ELR

consumed

Prefix
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
1]
in-cost
standard label
in-cost
standard label
3]
standard label
1]
standard label
in-cost
in-cost
Details of material consumed of service domain

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Name of service
Service code

Element Name
NameOfService
ServiceCode
Label Role
Order Reference
standard label
standard label
standard label
standard label
5
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
in-cost
ELR
Element Name
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
in-cost
standard label
in-cost
standard label
;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;;
1]

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
standard label
2]
in-cost
standard label
1]
standard label
standard label
standard label
standard label
in-cost
in-cost
in-cost
in-cost
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility1Member
Utility2Member
Utility3Member
Utility4Member

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
Name of service
Element Name
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
NameOfService
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
Preferred Label
Service code
Element Name
ServiceCode
Label Role
Order Reference
standard label
in-cost
standard label
in-cost
standard label
5]
standard label
standard label
standard label
in-cost
in-cost
in-cost

Prefix
in-cost
in-cost
Preferred Label
Order Reference
standard label
standard label
standard label
standard label

[table]
sTable
standard label
ELR
[100342c] Abridged cost statement-Details of industry

in-cost
Label Role
in-cost
in-cost
Element Name

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label

standard label
[axis]
sAxis

domain
sDomain
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Name of service
Element Name
NameOfService
Label Role
Order Reference
standard label
standard label
standard label
standard label
standard label
standard label
standard label
standard label

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label
standard label

[abstract]
sAbstract
standard label
Description of industry specific elements of operating

expenses
DescriptionOfIndustrySpecificElementsOfOperatingExp
enses
standard label
Service code
ServiceCode
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
NotesToDetailsOfIndustrySpecificOperatingExpensesEx
planatory
standard label
ELR
[100350] Product and service profitability statement of

manufactured product or service
in-cost
Product and service profitability statement of manufactured ProductAndServiceProfitabilityStatementOfManufacture

product or service [abstract]
dProductOrServiceAbstract
standard label
;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
in-cost
Notes to details of industry specific operating expenses

[text block]
in-cost
in-cost
standard label


standard label

Prefix
in-cost
in-cost
in-cost
Preferred Label
Element Name
Label Role
Order Reference
standard label


standard label
standard label

Prefix
in-cost
Preferred Label
Service code
Element Name
ServiceCode
Label Role
Order Reference
standard label
in-cost
standard label
in-cost
Details of manufactured product and service profitability

statement [abstract]
DetailsOfManufacturedProductAndServiceProfitabilitySt
atementAbstract
standard label
7 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
in-cost
Sales
Sales
standard label
in-cost
Cost of sales
CostOfSales
standard label
in-cost
Margin
Margin
standard label
in-cost
ELR
Notes to manufactured product and service profitability

statement [text block]
NotesToManufacturedProductAndServiceProfitabilitySta
tementExplanatory
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference

in-cost
standard label
in-cost
Profit (loss) as per cost accounts [abstract]
standard label
in-cost
standard label
in-cost
standard label
standard label


standard label


in-cost
in-cost
in-cost
Difference in stock valuation as per cost and financial

records
DifferenceInStockValuationAsPerCostAndFinancialRecor
ds
standard label
in-cost
Other adjustments
OtherAdjustments
standard label

in-cost
standard label
in-cost
Notes to profit reconciliation [text block]
standard label
ELR
[100360a] Profit reconciliation-Details of incomes not

considered


in-cost
standard label
in-cost
Details of incomes not considered in cost accounts [table]
DetailsOfIncomesNotConsideredInCostAccountsTable
standard label
in-cost
Details of incomes not considered in cost accounts [axis]
standard label

Prefix
Preferred Label
Element Name
Label Role
in-cost
Name of incomes not considered in cost accounts
standard label
standard label


standard label


in-cost
ELR
[100360b] Profit reconciliation-Details of expenses not

considered
Order Reference
in-cost
in-cost
Details of expenses not considered in cost accounts [table] DetailsOfExpensesNotConsideredInCostAccountsTable standard label
in-cost
Details of expenses not considered in cost accounts [axis]
DetailsOfExpensesNotConsideredInCostAccountsAxis
standard label
in-cost
standard label
standard label


in-cost
ELR

in-cost
Value addition and distribution of earnings (company as

whole) [abstract]
ValueAdditionAndDistributionOfEarningsCompanyAsWh
standard label
oleAbstract
in-cost
Earnings available for distribution [abstract]
standard label
in-cost
standard label
in-cost
standard label
in-cost
NetRevenueFromOperationsOfCompanyForValueAdditio
Net revenue from operations of company for value addition n
standard label
in-cost
standard label
in-cost
in-cost
Adjustments in work-in-progress and finished stocks of

company
Cost of bought out inputs of company [abstract]
AdjustmentsInWorkInProgressAndFinishedStocksOfCom
pany
standard label
standard label
6

Prefix
Preferred Label
Element Name
Label Role
in-cost
standard label
in-cost
standard label
in-cost
Cost of stores and spares consumed of company
standard label
in-cost
standard label
in-cost
standard label
in-cost
Total cost of bought out inputs of company
totalLabel
standard label


standard label




in-cost
in-cost
ValueAddedOfCompany
Order Reference
in-cost
ExtraordinaryIncome
standard label
in-cost
standard label
in-cost
Distribution of earnings [abstract]
standard label
in-cost
To employees as salaries, wages, retirement benefits and

others
ToEmployeesAsSalariesWagesRetirementBenefitsAndOt
hers
standard label
in-cost
standard label
in-cost
standard label
in-cost
ToGovernmentAsTaxes
standard label
in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
Total distribution of earnings
totalLabel
in-cost
ELR
Notes to value addition and distribution of earnings [text

block]
NotesToValueAdditionAndDistributionOfEarningsExplan
atory
standard label
in-cost
Financial position and ratio analysis (company as whole)

[abstract]
FinancialPositionAndRatioAnalysisCompanyAsWholeAb
stract
standard label
in-cost
Financial position of company [abstract]
standard label
in-cost
Share capital
ShareCapital
standard label
in-cost
Reserves and surplus
ReservesAndSurplus
standard label
in-cost
Long-term borrowings
LongTermBorrowings
standard label
in-cost
Fixed assets [abstract]
FixedAssetsAbstract
standard label
in-cost
Gross fixed assets
GrossFixedAssets
standard label
in-cost
Net fixed assets
NetFixedAssets
standard label
in-cost
Current assets [abstract]
standard label
in-cost
Current assets
CurrentAssets
standard label
in-cost
Current liabilities
CurrentLiabilities
standard label
in-cost
Net current assets
NetCurrentAssets
standard label
in-cost
Capital employed
CapitalEmployed
standard label
in-cost
Net worth
NetWorth
standard label
[ Publisher : MCA ;; Name : Clause 57 of Section 2 of Companies Act, 2013 ;;

7 Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ]
in-cost
Financial performance of company [abstract]
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
ValueAddedOfCompany
standard label


in-cost
Net revenue from operations of company
standard label
in-cost
Profit before tax
ProfitBeforeTax
standard label
in-cost
Profitability ratios of company [abstract]
standard label
in-cost
Profit before tax to capital employed (%)
standard label
in-cost
Profit before tax to net worth (%)
standard label
in-cost
Profit before tax to value added of company (%)
standard label
in-cost
in-cost
Profit before tax to net revenue from operations of company ProfitBeforeTaxToNetRevenueFromOperationsOfCompa

(%)
ny
standard label
Other financial ratios of company [abstract]
standard label
4
in-cost
Debt equity ratio
DebtEquityRatio
standard label
in-cost
Current assets to current liabilities
standard label
in-cost
Value added to net revenue from operations of company

(%)
ValueAddedToNetRevenueFromOperationsOfCompany
standard label
in-cost
Working capital ratios of company [abstract]
standard label
in-cost
Raw materials stock to consumption of company (in

months)
RawMaterialsStockToConsumptionOfCompanyInMonths standard label
in-cost
Stores and spares stock to consumption of company (in

months)
StoresAndSparesStockToConsumptionOfCompanyInMo
nths
standard label
in-cost
Finished goods stock to sales of company (in months)
FinishedGoodsStockToSalesOfCompanyInMonths
standard label
in-cost
ELR
Notes to financial position and ratio analysis [text block]

NotesToFinancialPositionAndRatioAnalysisExplanatory
standard label
in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
SaleOfProductMember
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
NameOfRelatedParty
standard label
in-cost
CINOfRelatedParty
standard label
in-cost
standard label
in-cost
Identification number of foreign related party in country of

IdentificationNumberOfForeignRelatedPartyInCountryOf
IncorporationOrResidence
standard label
in-cost
Nature of issuing authority in country of incorporation or

residence
NatureOfIssuingAuthorityInCountryOfIncorporationOrR
esidence
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
Aggregate quantity of related party transaction
standard label
in-cost
standard label
in-cost
standard label
in-cost
Average normal price of related party transaction
standard label
in-cost
Basis adopted to determine normal price of related party

transaction
BasisAdoptedToDetermineNormalPriceOfRelatedPartyTr
ansaction
standard label
in-cost
Description of other basis adopted to determine normal

price
DescriptionOfOtherBasisAdoptedToDetermineNormalPri
ce
standard label
in-cost
ELR

standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
ExciseDutyMember
standard label
in-cost
ServiceTaxMember
standard label
in-cost
CessAndOthersMember
standard label
in-cost
ValueAddedTaxMember
standard label
in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
Total excise duty payable by company
totalLabel
in-cost
standard label
in-cost
Value added tax and central sales tax payable by company ValueAddedTaxAndCentralSalesTaxPayableByCompany standard label
in-cost
standard label
in-cost
Total duties taxes payable by company
totalLabel
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
Total credits utilised by company
totalLabel
in-cost
standard label

Prefix
Preferred Label
Element Name
Label Role
Order Reference
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
in-cost
standard label
Calculation Cost Audit

Prefix
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Operating incomes of company
Net operational revenue of manufactured product or service
Quantity produced on loan license or by third parties on job work
Cost of production and purchases
Element Name
NetOperationalRevenueOfManufacturedProductOrService
ExtraordinaryIncome
QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobWork
CostOfProcessMaterialsOrChe
Order
Weight
1
1
2
1
2
2
1
1
1
1
1
1
1
2
3
4
1
1
1
1
1
2
3
4
1
1
1
1
1
1
2
3
2
1
2
3
1
2
3
1
1
1
1
1
1
1
1
1
-1
1
1
2
3
1
-1
1
1
2
4
1
1
1
1
1
2
3
1
-1
1
1
1
1
1
1
1
1

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Cost per unit of total inputs and conversion cost for product
Cost per unit of process materials or chemicals consumed
Element Name
Order
CostOfStoresAndSparesConsu
CostOfResearchAndDevelopme
CostOfTechnicalKnowhowFeeOr
CostOfDepreciationOrAmortiza
CostOfOtherProductionOverhe
CostOfIndustrySpecificOperat
CostOfIncreaseDecreaseInWorkInProg
CostPerUnitOfTotalInputsAndConversionCostForProduct
CostPerUnitOfProcessMaterialsOrChemicalsConsumed
Weight
4
5
6
7
8
9
10
11
12
13
2
3
4
2
2
3
4
2
3
4
5
1
1
1
1
1
1
1
1
1
1
1
-1
1
1
1
-1
1
1
1
1
1
1
2
1
1
2
3
4
2
1
-1
1
1
1
1
1
1
1
2
3
4
1
2
3
4
5
6
7
8
9
10
11
12
1
-1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Prefix
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Own services
Outsourced services
Cost per unit of total inputs and conversion cost for service
Element Name
OwnServices
OutsourcedServices
CostPerUnitOfTotalInputsAndConversionCostForService
CostOfServicesSold
Order
Weight
13
1
2
3
1
1
1
1
2
1
1
1
2
1
1
1
1
2
3
4
5
6
7
8
9
10
11
12
2
1
1
1
1
1
1
1
1
1
1
1
1
1
-1
1
2
1
1
2
3
2
1
-1
1
1
1
1
1
1
2
1
1
1
1
1
1
2
3
1
-1
1
1
1
1
1
1
1
1

Prefix
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Element Name
Order
CostOfStoresAndSparesConsu
CostOfResearchAndDevelopme
CostOfTechnicalKnowhowFeeOr
CostOfDepreciationOrAmortiza
CostOfIndustrySpecificOperat
[100350] Product and service profitability statement of manufactured product or service
Margin
Margin
Sales
Sales
Cost of sales
CostOfSales
Difference in stock valuation as per cost and financial records
DifferenceInStockValuationAsPerCostAndFinancialRecords
Other adjustments
OtherAdjustments
Distribution of earnings
To employees as salaries, wages, retirement benefits and others
ToEmployeesAsSalariesWagesRetirementBenefitsAndOthers
ToGovernmentAsTaxes
ValueAddedOfCompany
Net revenue from operations of company for value addition
NetRevenueFromOperationsOfCompanyForValueAddition
Adjustments in work-in-progress and finished stocks of company
AdjustmentsInWorkInProgressAndFinishedStocksOfCompany
Cost of bought out inputs of company
Weight
4
5
6
7
8
9
10
11
12
2
2
2
3
2
3
2
1
1
1
1
1
1
1
1
1
-1
1
-1
1
1
1
1
1
2
1
-1
1
2
3
4
5
6
1
-1
1
1
1
1
1
2
3
4
5
6
1
1
1
1
1
1
1
2
1
1
2
2
3
4
1
2
1
1
1
1
-1
1
1
-1
1
1

Prefix
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Cost of stores and spares consumed of company
Net current assets
Current assets
Current liabilities
Value added tax and central sales tax payable by company
Element Name
ExtraordinaryIncome
NetCurrentAssets
CurrentAssets
CurrentLiabilities
ValueAddedTaxAndCentralSalesTaxPayableByCompany
Order
Weight
3
4
5
3
1
1
1
1
1
2
1
-1
1
1
2
3
4
2
3
4
1
1
1
1
1
1
1
1
1
2
1
1
2
3
4
2
-1
1
1
1
1
1
1
1
Definition Cost Audit

Prefix
ELR
in-cost
in-cost
Standard Label
Element Name
1 scenario
in-cost
http://xbrl.org/int/dim/arcrole/hypercube-dimension
in-cost
http://xbrl.org/int/dim/arcrole/domain-member
in-cost
in-cost
in-cost
in-cost
Permanent account number of cost auditor or cost

auditors firm
PermanentAccountNumberOfCostAuditorOrCostAudi
torsFirm
in-cost
in-cost
in-cost
in-cost
10
in-cost
11
in-cost
12
in-cost
13
in-cost
14
in-cost
15
in-cost
16
in-cost
Number of audit committee meeting attended by

cost auditor during year
NumberOfAuditCommitteeMeetingAttendedByCostA
uditorDuringYear
17
in-cost
Date of signing cost audit report and annexure by

cost auditor
DateOfSigningCostAuditReportAndAnnexureByCostA
uditor
18
in-cost
Place of signing cost audit report and annexure by

cost auditor
PlaceOfSigningCostAuditReportAndAnnexureByCost
Auditor
19
in-cost
Disclosure of cost auditors qualifications or adverse DisclosureOfCostAuditorsQualificationsOrAdverseRe

remarks in cost auditors report [abstract]
20
in-cost
Disclosure regarding audit of cost records in

DisclosureRegardingAuditOfCostRecordsInConformit
conformity with Cost Auditing Standards [text block] yWithCostAuditingStandardsExplanatory
in-cost
Disclosure relating to availability of information and DisclosureRelatingToAvailabilityOfInformationAndEx

planationForPurposeOfCostAuditExplanatory
in-cost
Disclosure relating to maintenance of cost records

as per rule 5 of the companies cost records and
audit rules 2014 [text block]
DisclosureRelatingToMaintenanceOfCostRecordsAsP
erRule5OfTheCompaniesCostRecordsAndAuditRules
2014Explanatory
Order
Context Element
Closed
Arc Role
1 http://xbrl.org/int/dim/arcrole/all

Prefix
Standard Label
Element Name
in-cost
Disclosure relating to availability of cost records of

branches not visited [text block]
DisclosureRelatingToAvailabilityOfCostRecordsOfBra
nchesNotVisitedExplanatory
Order
Context Element
Closed
Arc Role
in-cost
Disclosure regarding availability of information as

per companies act 2013 [text block]
DisclosureRegardingAvailabilityOfInformationAsPerC
in-cost
Disclosure relating to adequacy of internal audit of

cost records [text block]
DisclosureRelatingToAdequacyOfInternalAuditOfCost
RecordsExplanatory
in-cost
Disclosure relating to true and fair view of cost of

DisclosureRelatingToTrueAndFairViewOfCostOfProduc
production or service cost of sales margin and other tionOrServiceCostOfSalesMarginAndOtherInformatio
information [text block]
n
in-cost
Disclosure relating to availability of audited and

certified cost statements and schedules for each
unit and each product or service [text block]
DisclosureRelatingToAvailabilityOfAuditedAndCertifie
dCostStatementsAndSchedulesForEachUnitAndEach
in-cost
Disclosure relating to submission of performance

appraisal report [text block]
DisclosureRelatingToSubmissionOfPerformanceAppr
aisalReportExplanatory
in-cost
Cost auditors observations or suggestions [text

block]
10
ELR
in-cost
in-cost
[100300a]General details of cost auditor for period

prior to 01-APR-2014
1 scenario
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Permanent account number of cost auditor or cost

auditors firm
PermanentAccountNumberOfCostAuditorOrCostAudi
torsFirm
in-cost
in-cost
in-cost
in-cost
10
in-cost
Cost audit order date
CostAuditOrderDate
11
in-cost
Cost audit order number
CostAuditNumber
12
in-cost
13
in-cost
14
in-cost
15

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
16
in-cost
17
in-cost
18
in-cost
Number of audit committee meeting attended by

cost auditor during year
NumberOfAuditCommitteeMeetingAttendedByCostA
uditorDuringYear
19
in-cost
Date of signing cost audit report and annexure by

cost auditor
DateOfSigningCostAuditReportAndAnnexureByCostA
uditor
20
in-cost
Place of signing cost audit report and annexure by

cost auditor
PlaceOfSigningCostAuditReportAndAnnexureByCost
Auditor
21
in-cost
Disclosure of cost auditors qualifications or adverse DisclosureOfCostAuditorsQualificationsOrAdverseRe

remarks in cost auditors report [abstract]
22
in-cost
Disclosure relating to availability of information and DisclosureRelatingToAvailabilityOfInformationAndEx

planationForPurposeOfCostAuditExplanatory
in-cost
Disclosure relating to maintenance of cost records DisclosureRelatingToMaintenanceOfCostRecordsAsP

as per applicable cost accounting records rules [text erApplicableCostAccountingRecordsRulesExplanator
block]
y
in-cost
Disclosure relating to availability of cost records of

branches not visited [text block]
DisclosureRelatingToAvailabilityOfCostRecordsOfBra
nchesNotVisitedExplanatory
in-cost
Disclosure regarding availability of information as

per companies act 1956 [text block]
DisclosureRegardingAvailabilityOfInformationAsPerC
in-cost
Disclosure regarding conformity of books and

DisclosureRegardingConformityOfBooksAndRecords
records with Cost Accounting Standards and GACAP WithCostAccountingStandardsAndGACAPExplanator
[text block]
y
in-cost
Disclosure relating to adequacy of internal audit of

cost records [text block]
DisclosureRelatingToAdequacyOfInternalAuditOfCost
RecordsExplanatory
in-cost
Disclosure relating to availability of audited and

certified cost statements and schedules for each
unit and each product or service [text block]
DisclosureRelatingToAvailabilityOfAuditedAndCertifie
dCostStatementsAndSchedulesForEachUnitAndEach
in-cost
Disclosure relating to submission of performance

appraisal report [text block]
DisclosureRelatingToSubmissionOfPerformanceAppr
aisalReportExplanatory
in-cost
ELR
Cost auditors observations or suggestions [text

block]
in-cost
in-cost
Details of manufactured product or service

[abstract]
1 scenario
in-cost
Identification of manufactured product or service

[axis]
in-cost
Select sector for classifying manufactured product

or service
SelectSectorForClassifyingManufacturedProductOrSe
rvice
in-cost
in-cost
Details for not reporting previous year figures [text

block]
DetailsForNotReportingPreviousYearFiguresExplanat
ory
in-cost
General information of manufactured product or

service [abstract]
GeneralInformationOfManufacturedProductOrServic
eAbstract

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
Service code
ServiceCode
in-cost
in-cost
Unit of measurement for manufactured product or

service
UnitOfMeasurementForManufacturedProductOrServi
ce
in-cost
Net operational revenue of manufactured product or NetOperationalRevenueOfManufacturedProductOrSe

service
rvice
in-cost
Whether manufactured product or service covered

under cost audit
WhetherManufacturedProductOrServiceCoveredUnd
erCostAudit
ELR
[100330] Quantitative information of manufactured

product
in-cost
in-cost
Quantitative information of manufactured product

[abstract]
QuantitativeInformationOfManufacturedProductAbst
ract
1 scenario
in-cost

[axis]
in-cost
in-cost
in-cost
in-cost
in-cost

[abstract]
in-cost
in-cost
in-cost
in-cost
Capacity available through loan license or third

parties
in-cost
in-cost
Actual production of manufactured product

[abstract]
in-cost
in-cost
in-cost
Quantity produced on loan license or by third

parties on job work
QuantityProducedOnLoanLicenseOrByThirdPartiesOn
JobWork
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
Finished goods purchased of manufactured product FinishedGoodsPurchasedOfManufacturedProductAbs

[abstract]
tract
10
in-cost
in-cost
in-cost
in-cost
Stock and other adjustments of manufactured

product [abstract]
StockAndOtherAdjustmentsOfManufacturedProductA
bstract
11
in-cost
in-cost
in-cost
in-cost
in-cost
12
in-cost
13
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Notes to quantitative information for manufactured NotesToQuantitativeInformationForManufacturedPro

product [text block]
ductExplanatory
14
ELR
[100340] Abridged cost statement of manufactured

product
in-cost
in-cost

[abstract]
AbridgedCostStatementOfManufacturedProductAbst
ract
1 scenario
in-cost

[axis]
in-cost
in-cost
in-cost
in-cost
Quantitative details of manufactured product

[abstract]

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
Stock and other adjustments of manufactured

product [abstract]
StockAndOtherAdjustmentsOfManufacturedProductA
bstract
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
11
in-cost
12
in-cost
13
in-cost
14
in-cost
15
in-cost
16

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
17
in-cost
18
in-cost
19
in-cost
Cost of production and purchases
20
in-cost
21
in-cost
22
in-cost
23
in-cost
24
in-cost
25
in-cost
26
in-cost
27
in-cost
28
in-cost
29
in-cost
30
in-cost
31
in-cost
32
in-cost
Cost per unit details of manufactured product

[abstract]
in-cost
in-cost
Cost per unit of process materials or chemicals

consumed
CostPerUnitOfProcessMaterialsOrChemicalsConsume
d
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
10
in-cost
11
in-cost
12
in-cost
Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses
13
in-cost
Cost per unit of total inputs and conversion cost for CostPerUnitOfTotalInputsAndConversionCostForProd
product
uct
14
in-cost
Cost per unit of increase/decrease in work-inprogress
15
in-cost
16
in-cost
17
in-cost
18
in-cost
Cost per unit of finished goods purchased
19
in-cost
Cost per unit of production and purchases
20
in-cost
21
in-cost
Per unit cost of production or operations of goods

sold
22
in-cost
23
in-cost
24
in-cost
25
in-cost
26
in-cost
27
in-cost
28
in-cost
29
in-cost
30
in-cost
Notes to abridged cost statement of manufactured

product [text block]
NotesToAbridgedCostStatementOfManufacturedProd
uctExplanatory
ELR
[100340a] Abridged cost statement-Details of

material consumed
in-cost

[abstract]
ract
in-cost
Details of material consumed of manufactured

product [table]
DetailsOfMaterialConsumedOfManufacturedProductT
able
1 scenario
in-cost

[axis]

Prefix
Standard Label
Element Name
in-cost

product [axis]
DetailsOfMaterialConsumedOfManufacturedProduct
Axis
Order
Context Element
2
in-cost

product domain
Domain
http://xbrl.org/int/dim/arcrole/dimension-domain
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
in-cost
in-cost
in-cost
Details of materials consumed of manufactured

product [abstract]
DetailsOfMaterialsConsumedOfProductGroupAbstrac
t
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Notes to details of materials consumed [text block] NotesToDetailsOfMaterialsConsumedExplanatory
ELR
[100340b] Abridged cost statement-Details of

utilities
in-cost

[abstract]
ract
in-cost
Details of utilities of manufactured product [table]
1 scenario
Closed
Arc Role

Prefix
Standard Label
Element Name
in-cost

[axis]
Order
Context Element
in-cost
in-cost
in-cost
Utility 1 [member]
Utility1Member
in-cost
Utility 2 [member]
Utility2Member
in-cost
Utility 3 [member]
Utility3Member
in-cost
Utility 4 [member]
Utility4Member
in-cost
Utility 5 [member]
Utility5Member
in-cost
Utility 6 [member]
Utility6Member
in-cost
Utility 7 [member]
Utility7Member
in-cost
Utility 8 [member]
Utility8Member
in-cost
Utility 9 [member]
Utility9Member
in-cost
Utility 10 [member]
Utility10Member
10
in-cost
in-cost
in-cost
in-cost
Details of utilities for manufactured product

[abstract]
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
[100340c] Abridged cost statement-Details of

industry specific operating expenses
in-cost

[abstract]
ract
in-cost
Details of industry specific elements of operating

expenses [table]
DetailsOfIndustrySpecificElementsOfOperatingExpe
nsesTable
1 scenario
Closed
Arc Role

Prefix
Standard Label
Element Name
in-cost

[axis]
Order
Context Element
Closed
Arc Role
in-cost

expenses [axis]
nsesAxis
in-cost

expenses domain
nsesDomain
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
in-cost
in-cost
in-cost

expenses [abstract]
nsesAbstract
in-cost
Description of industry specific elements of

operating expenses
DescriptionOfIndustrySpecificElementsOfOperatingE
xpenses
in-cost
in-cost
ELR
Notes to details of industry specific operating

expenses [text block]
NotesToDetailsOfIndustrySpecificOperatingExpenses
Explanatory
in-cost
in-cost

1 scenario
in-cost

[axis]
in-cost
Name of service
NameOfService
in-cost
Service code
ServiceCode
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Own services
OwnServices
in-cost
in-cost
Outsourced services
OutsourcedServices
in-cost
in-cost
Services provided as per service tax records
in-cost
in-cost
10
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
Notes to quantitative information for service [text

block]
NotesToQuantitativeInformationForServiceExplanato
ry
11
1 scenario
in-cost

[axis]
in-cost
Name of service
NameOfService
in-cost
Service code
ServiceCode
in-cost
in-cost
in-cost
in-cost
in-cost
Captive consumption
CaptiveConsumption

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
11
in-cost
12
in-cost
13
in-cost
14
in-cost
15
in-cost
16
in-cost
17
in-cost
18
in-cost
19
in-cost
CostOfServicesSold
20
in-cost
21
in-cost
22
in-cost
23

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
24
in-cost
25
in-cost
26
in-cost
27
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
11
in-cost
Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses
12
in-cost
Cost per unit of total inputs and conversion cost for CostPerUnitOfTotalInputsAndConversionCostForServi
service
ce
13
in-cost
14
in-cost
15
in-cost
16
in-cost
17
in-cost
18
in-cost
19
in-cost
20
in-cost
21

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
22
in-cost
23
in-cost
24
in-cost
25
in-cost
26
in-cost
Notes to abridged cost statement of service [text

block]
NotesToAbridgedCostStatementOfServiceExplanator
y
ELR
in-cost
[100342a] Abridged cost statement-Details of

material consumed
in-cost
1 scenario
in-cost

[axis]
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
Name of service
NameOfService
in-cost
Service code
ServiceCode
in-cost
in-cost
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Notes to details of materials consumed [text block] NotesToDetailsOfMaterialsConsumedExplanatory
ELR
in-cost
in-cost
[100342b] Abridged cost statement-Details of

utilities
1 scenario
in-cost

[axis]
in-cost
in-cost
in-cost
Utility 1 [member]
Utility1Member
in-cost
Utility 2 [member]
Utility2Member
in-cost
Utility 3 [member]
Utility3Member
in-cost
Utility 4 [member]
Utility4Member
in-cost
Utility 5 [member]
Utility5Member
in-cost
Utility 6 [member]
Utility6Member
in-cost
Utility 7 [member]
Utility7Member
in-cost
Utility 8 [member]
Utility8Member
in-cost
Utility 9 [member]
Utility9Member
in-cost
Utility 10 [member]
Utility10Member
10
in-cost
Name of service
NameOfService
in-cost
Service code
ServiceCode
in-cost
in-cost
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
[100342c] Abridged cost statement-Details of

industry specific operating expenses
in-cost

expenses [table]
nsesTable
1 scenario
in-cost

[axis]
in-cost

expenses [axis]
nsesAxis
in-cost

expenses domain
nsesDomain
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
10
in-cost
Name of service
NameOfService
in-cost
Service code
ServiceCode
in-cost
in-cost

expenses [abstract]
nsesAbstract
in-cost
Description of industry specific elements of

operating expenses
DescriptionOfIndustrySpecificElementsOfOperatingE
xpenses
in-cost

Prefix
Standard Label
Element Name
in-cost
Notes to details of industry specific operating

expenses [text block]
NotesToDetailsOfIndustrySpecificOperatingExpenses
Explanatory
ELR
[100350] Product and service profitability statement

of manufactured product or service
in-cost
in-cost
Product and service profitability statement of

manufactured product or service [abstract]
ProductAndServiceProfitabilityStatementOfManufact
uredProductOrServiceAbstract
1 scenario
in-cost

[axis]
in-cost
in-cost
in-cost
in-cost
Service code
ServiceCode
in-cost
in-cost
Details of manufactured product and service

profitability statement [abstract]
DetailsOfManufacturedProductAndServiceProfitabilit
yStatementAbstract
in-cost
Sales
Sales
in-cost
Cost of sales
CostOfSales
in-cost
Margin
Margin
in-cost
Notes to manufactured product and service

profitability statement [text block]
NotesToManufacturedProductAndServiceProfitability
StatementExplanatory
ELR
[100360a] Profit reconciliation-Details of incomes

not considered
in-cost
Profit reconciliation of company as whole [abstract] ProfitReconciliationOfCompanyAsWholeAbstract
in-cost
Details of incomes not considered in cost accounts

[table]
DetailsOfIncomesNotConsideredInCostAccountsTabl
e
1 scenario
in-cost
Details of incomes not considered in cost accounts

[axis]
in-cost
Name of incomes not considered in cost accounts
in-cost
Amount of incomes not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts
ELR
[100360b] Profit reconciliation-Details of expenses

not considered
in-cost
Profit reconciliation of company as whole [abstract] ProfitReconciliationOfCompanyAsWholeAbstract
in-cost
Details of expenses not considered in cost accounts DetailsOfExpensesNotConsideredInCostAccountsTabl

[table]
e
1 scenario
in-cost
Details of expenses not considered in cost accounts DetailsOfExpensesNotConsideredInCostAccountsAxi

[axis]
s
in-cost
Order
Context Element
Closed
Arc Role

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
ELR
in-cost
Amount of expenses not considered in cost accounts AmountOfExpensesnotConsideredInCostAccounts

in-cost
1 scenario
in-cost
in-cost
in-cost
in-cost
in-cost
SaleOfProductMember
in-cost
in-cost
in-cost
in-cost
in-cost
NameOfRelatedParty
in-cost
CINOfRelatedParty
in-cost
in-cost
Identification number of foreign related party in

country of incorporation or residence
IdentificationNumberOfForeignRelatedPartyInCountr
yOfIncorporationOrResidence
in-cost
Nature of issuing authority in country of

NatureOfIssuingAuthorityInCountryOfIncorporationO
rResidence
in-cost
in-cost
in-cost
in-cost
in-cost
Aggregate quantity of related party transaction
in-cost
in-cost
in-cost
Average normal price of related party transaction
in-cost
Basis adopted to determine normal price of related

party transaction
BasisAdoptedToDetermineNormalPriceOfRelatedPart
yTransaction

Prefix
Standard Label
Element Name
in-cost
Description of other basis adopted to determine

normal price
DescriptionOfOtherBasisAdoptedToDetermineNormal
Price
Order
Context Element
Closed
Arc Role
in-cost
ELR
in-cost
in-cost

1 scenario
in-cost
in-cost
in-cost
in-cost
ExciseDutyMember
in-cost
ServiceTaxMember
in-cost
CessAndOthersMember
in-cost
ValueAddedTaxMember
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
http://xbrl.org/int/dim/arcrole/notAll
in-cost
in-cost
in-cost
Value added tax and central sales tax payable by

company
ValueAddedTaxAndCentralSalesTaxPayableByCompa
ny
in-cost
in-cost
in-cost
in-cost
in-cost

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Difference between duties taxes paid and recovered DifferenceBetweenDutiesTaxesPaidAndRecovered
in-cost
in-cost
in-cost
in-cost
ELR
[100421] Reconciliation of indirect taxes/not-all
in-cost
in-cost
in-cost
ServiceTaxMember
in-cost
ValueAddedTaxMember
ELR
[100421a] Reconciliation of indirect taxes/not-all

Prefix
Standard Label
Element Name
in-cost
in-cost
in-cost
ExciseDutyMember
in-cost
ValueAddedTaxMember
ELR
[100421b] Reconciliation of indirect taxes/not-all
in-cost
in-cost
in-cost
in-cost
ExciseDutyMember
in-cost
ServiceTaxMember
in-cost
CessAndOthersMember
ELR
[100421c] Reconciliation of indirect taxes/not-all
in-cost
in-cost
in-cost
ELR
[100421d] Reconciliation of indirect taxes/not-all
in-cost
in-cost
in-cost
ELR
in-cost
in-cost

[900000] Typed default
Typed default [abstract]
Typed default [table]
ValueAddedTaxMember
TypedDefaultTable
1 scenario
in-cost
Typed default [axis]
TypedDefaultAxis
in-cost
TypedDefaultDomain
in-cost
TypedDefaultDomain
http://xbrl.org/int/dim/arcrole/dimension-default
in-cost
Amount of expenses not considered in cost accounts AmountOfExpensesnotConsideredInCostAccounts
in-cost
Amount of incomes not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts
in-cost
Details of materials consumed of manufactured

product [abstract]
DetailsOfMaterialsConsumedOfProductGroupAbstrac
t
Order
Context Element
Closed
Arc Role

Prefix
Standard Label
Element Name
Order
Context Element
Closed
Arc Role
in-cost
in-cost
Details of utilities for manufactured product

[abstract]
in-cost
in-cost

expenses [abstract]
nsesAbstract
in-cost
in-cost
in-cost
Sales
Sales
10
in-cost
Cost of sales
CostOfSales
11
in-cost
Margin
Margin
12
in-cost
ELR
Net operational revenue of manufactured product or NetOperationalRevenueOfManufacturedProductOrSe

service
rvice
[910000] Axis-Defaults
13
in-cost

expenses [axis]
nsesAxis
in-cost

expenses domain
nsesDomain
in-cost

product [axis]
Axis
in-cost

product domain
Domain
in-cost
in-cost
in-cost
in-cost
in-cost

in-cost

Annexure III CostingTaxonomy2015

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Annexure III CostingTaxonomy2015

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Elements

Firm , LLP, Sole

DisclosureRelatingToTrueAndFairViewOfCostOfProduc intionOrServiceCostOfSalesMarginAndOtherInformatio cost_DisclosureRelatingToTrueAndFairViewOfCostOfProducti

Abridged cost statement of service [abstract]

Actual production quantity

Actual sales of manufactured product [abstract]

Total actual production

AddressOfRegisteredOfficeOrOfPrincipalPlaceO Address of registered office or of principal place of business

Duration in months of previous financial year

AggregateQuantityOfRelatedPartyTransaction Aggregate quantity of related party transaction

Assessable value [member]

Available capacity of manufactured product

BasisAdoptedToDetermineNormalPriceOfRelate Basis adopted to determine normal price of related party

Capacity enhanced during reporting period

Cenvat utilised [abstract]

Cess and others [member]

Capital Employed means

This credit can be utilised for

ConsolidatedObservationsOrSuggestionsOfAllC Consolidated observations or suggestions of all cost

Cost accounting policy [abstract]

Description of cost accounting

Cost accounting policy [text block]

Briefly describe the cost

Cost details of manufactured product [abstract]

Cost of administrative overheads

Cost of bought out inputs of company

Cost of bought out inputs of company [abstract]

Cost of all activities relating to

Cost of direct employees

The cost of employees which

Cost of direct expenses

Cost of increase/decrease in finished goods

Cost of increase/decrease in work-in-progress

Cost of interest and financing charges

Cost of industry specific operating expenses

Cost of materials consumed

Cost of materials consumed of company

Cost of other bought out inputs of company

The cost of material used for

Cost of primary packing

Packing material which is

CostOfProcessMaterialsOrChemicalsConsumed Cost of process materials or chemicals consumed

Cost of production or operations of goods sold

Total cost of production and

of production and purchases

Cost of repairs and maintenance

Cost of research and development

Cost of outsourced or contractual services

Repair and maintenance cost

Research and development

Cost of secondary packing

Packing material that enables

Cost of self or captive consumption

Captive consumption means

Cost of selling and distribution overheads

CostOfStoresAndSparesConsumedOfCompany Cost of stores and spares consumed of company

Selling overheads, also known

Cost of utilities consumed

Cost per unit of interest and financing charges

Cost per unit of other production overheads

Cost per unit of primary packing

process materials or chemicals consumed

Interest, including any

Packing material which is