Start with the latest annual report’s consolidated Statement of Profit and Loss (or the standalone statement when that is the entity you are analysing). Search for “power and fuel,” “fuel and power,” “power, fuel and water,” “electricity,” “energy cost,” “utilities” and “fuel consumed.” Record the exact line, note number, current-year and comparative-year figures, currency and scale. Then open the linked note: it may reveal whether the amount includes electricity, fuel, water, transmission or other utilities.
The audited rupee expense is usually in the Statement of Profit and Loss or an expense note. A Directors’ Report energy table can show electricity units, rates and production intensity, but it is an operating disclosure—not automatically the same figure as the audited expense.
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Where fuel and power expense appears
Indian companies do not all use one identical label. The same economic cost may appear as a separate “Power and fuel” line, an aggregated utilities line, or a detailed note supporting a broader expense heading. Check these locations in order.
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The Statement of Profit and Loss is the first place to look for the accounting expense. Depending on the company and reporting format, the line may be called:
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- Power and fuel
- Fuel and power
- Power, fuel and water
- Electricity or electricity consumed
- Energy cost
- Utilities
- Cost of fuel, power and water consumed
The main statement can aggregate several utilities. Do not assume that a line labelled “power and fuel” contains electricity alone. The note number printed beside the line is the key to the contents.
Notes to accounts
An expense note may split the total into electricity, coal, diesel, natural gas, liquefied natural gas, furnace oil, water, transmission charges or other items. In some reports the Statement of Profit and Loss has only a broad “other expenses” or “manufacturing expenses” heading, while the note provides the fuel and electricity detail.
KIOCL’s 2022-23 annual report illustrates the linkage: “Power and fuel” appears among Statement of Profit and Loss expenses and points to note 19.4. KIOCL reported ₹19,577.16 lakh for the year ended 31 March 2023 and ₹24,754.45 lakh for the prior year. Those figures are meaningful only with their note, reporting scope and unit scale attached.
Directors’ Report: Conservation of Energy
Manufacturing companies often include an operational table under the Directors’ Report’s Conservation of Energy section. Typical columns include electricity purchased or generated, units consumed, total amount, rate per unit and consumption per unit of production. These data help you understand energy intensity, but they may cover only a plant, production activity or purchased electricity.
For example, a 2024-25 annual-report filing on BSE reported 4,010,353 kWh purchased, a total amount of ₹3,76,26,024 and a rate of ₹9.38 per kWh for the year ended 31 March 2025. That table should not be treated as the company’s total fuel-and-power expense unless the report explains that the scope and accounting basis match.
Cost-accounting schedules
MCA cost-accounting proformas can provide operational detail not visible in the audited expense line. Depending on the industry, a schedule may show installed capacity, units generated and purchased, losses, net units consumed, fuel oil, other materials, direct charges and cost per unit. These schedules are useful for regulated or manufacturing entities, but they do not replace the audited financial-statement expense.
Why the presentation follows MCA rules
The Companies Act reporting framework governs the form of Indian company financial statements. The Ministry of Corporate Affairs’ Companies (Accounts) Second Amendment Rules, 2015 state: “The financial statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable.” Schedule III’s general instructions cover the Statement of Profit and Loss.
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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsThis framework explains why the number is normally found in the statement or its notes, while the exact labels and level of disaggregation vary by company. A report may present one combined utility amount even when management tracks several fuels and electricity sources internally.
Step-by-step method for extracting the number
1. Download the correct report
Obtain the latest annual report from the company’s investor-relations or stock-exchange filing page. Confirm the financial year and whether the document contains consolidated statements, standalone statements, or both. If you are analysing the group’s results, use consolidated figures. If your question concerns the parent company alone, use standalone figures. Never mix the two.
2. Identify the statement you need
Use the table of contents or search for “Statement of Profit and Loss.” Confirm that the page belongs to the audited financial statements, not a management presentation or an operating review. Check the heading for “Consolidated” or “Standalone.”
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3. Search the PDF with multiple terms
PDF text layers are inconsistent, and companies use different terminology. Search each of the following:
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- power and fuel
- fuel and power
- power, fuel and water
- electricity
- energy cost
- utilities
- fuel consumed
- expenses
- electricity consumed
- diesel
- coal
- natural gas
- LNG
- furnace oil
- power purchase
Also try singular and plural forms and search without punctuation. A scanned report may require optical character recognition; if search returns nothing, inspect the expense-note pages manually.
4. Capture the main-statement line exactly
Write down the label exactly as printed, the note number, the current-year amount, the comparative-year amount, the currency and the scale. “₹19,577.16 lakh” is not interchangeable with “₹19,577.16” or “₹195.77 crore” unless you explicitly convert it. Preserve whether the table is in rupees, thousands, lakhs or crores.
Record the reporting date too. Indian annual reports commonly compare the year ended 31 March with the previous year ended 31 March, but a change in year-end or a reclassified comparative can affect interpretation.
5. Follow the note number
Open the note referenced beside the expense line. Read its heading, accounting policy and any breakdown. Establish whether the amount includes:
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- Self-generated power
- Coal, diesel, gas, LNG or furnace oil
- Water and sewage
- Transmission or wheeling charges
- Other utilities or production-related charges
Some companies disclose a separate “cost of fuel, power and water consumed” note; others aggregate the items under a broader expense category. Do not add separate sub-lines to the main-statement total unless the note clearly shows they are components rather than additional expenses.
6. Check accounting policies and classifications
Read the accounting-policy text attached to the note. It may explain inventory consumption, capitalisation of power costs, lease-related charges, government subsidies, foreign-currency effects or reclassification of prior-year amounts. An item used to build an asset may not appear in the same period’s operating expense.
7. Compare the two years carefully
Compare current and prior year only after confirming that both columns use the same scope and scale. A prior-year figure may have been regrouped or restated. If the report says a comparative has been reclassified, use the restated amount shown in the current report and retain the explanation in your notes.
8. Reconcile with operating energy data
Only after extracting the audited expense should you examine the Conservation of Energy table or cost-accounting schedule. Compare scope, basis, period, units and included components before attempting a reconciliation.
9. Cite the page and note
Keep the annual-report page number, statement title, note number and financial year in your working paper. A reader should be able to reproduce the figure without guessing which of several statements or notes you used.
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How to read a fuel-and-power note
Separate electricity from other fuels
A note may list electricity, diesel, coal, gas and water separately, or present one total. If separate amounts are shown, identify whether they are expenses for the period or consumption values used in a cost calculation. “Fuel consumed” can be an inventory-consumption measure, while “power purchase” may refer only to electricity bought from an external supplier.
Watch for aggregation
“Power and fuel” may include water, steam, transmission, wheeling or other utility charges. The label alone does not establish the components. The note’s description controls.
Distinguish expense from capital expenditure
Electricity used in routine operations is generally an expense, but power-related spending on a new plant, captive-generation equipment or major installation may be capitalised. The annual report’s accounting policy and property, plant and equipment note can clarify the treatment.
Check consolidated versus standalone scope
Consolidated figures include subsidiaries and may contain intercompany eliminations. Standalone figures cover the legal parent. A group’s consolidated utility expense can therefore differ substantially from the parent’s standalone amount even when both statements appear in the same report.
Reconciling the audited expense with an energy table
Two disclosures can both be accurate and still show different numbers. Use the following comparison axes before explaining a difference:
| Comparison axis | Questions to ask |
|---|---|
| Scope | Is the figure consolidated, standalone, plant-specific or segment-specific? |
| Basis | Does it cover purchased units, generated units, net consumption or total accounting expense? |
| Period | Do both figures cover the same year ended 31 March? |
| Unit scale | Are amounts in rupees, lakh or crore, and are energy quantities in kWh or another unit? |
| Components | Does one include electricity only while the other includes fuel, water, transmission or other utilities? |
| Location | Is the figure from the audited statement, a note, the Directors’ Report or a cost-accounting schedule? |
Purchased units are not total consumption
A Conservation of Energy table may report electricity purchased from the grid. A company could also generate power, carry opening or closing inventories of fuel, sell surplus electricity, or allocate energy to a particular plant. Therefore, multiplying purchased kWh by a rate does not necessarily reproduce the audited “power and fuel” expense.
Production intensity is a different metric
kWh per tonne or another consumption-per-unit measure describes operating efficiency. It is not a rupee expense and may be calculated for production only, excluding offices, warehouses, construction or administrative sites.
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An electricity invoice, accrual, subsidy, tariff adjustment or year-end estimate can affect the accounting expense even when the physical-unit table is based on meter readings or purchases. The report’s basis and explanatory notes should determine whether a reconciliation is possible.
Worked examples
KIOCL: a statement expense with a comparative
KIOCL’s 2022-23 Statement of Profit and Loss reported “Power and fuel” of ₹19,577.16 lakh for the year ended 31 March 2023 and ₹24,754.45 lakh for the prior year. The line was linked to note 19.4. A careful extraction would record:
| Field | Recorded value |
|---|---|
| Company | KIOCL Limited |
| Statement | Statement of Profit and Loss |
| Expense label | Power and fuel |
| Note | 19.4 |
| Current year | ₹19,577.16 lakh, year ended 31 March 2023 |
| Comparative year | ₹24,754.45 lakh, prior year |
Before using the amount in analysis, read note 19.4 to determine the included utilities and whether any comparative reclassification is described. Do not silently convert the figures or combine them with a separate electricity table.
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2024-25 electricity-purchase disclosure
The 2024-25 annual-report example reported 4,010,353 kWh purchased, a total amount of ₹3,76,26,024 and a rate of ₹9.38 per kWh for the year ended 31 March 2025. These are useful operating figures. They do not, by themselves, establish the company’s total fuel-and-power expense because the table may exclude self-generated power, other fuels, water, transmission charges or non-production consumption.
Common mistakes and how to correct them
Searching only for “electricity”
Problem: The report uses “power and fuel” or “utilities,” so an electricity-only search misses the expense.
Fix: Search the full term set and inspect the notes linked to manufacturing, operating or other expenses.
Using the first number found
Problem: A report may contain standalone and consolidated statements, quarterly comparisons, segment data and operating tables.
Fix: Confirm statement type, financial year, note number and unit scale before recording the amount.
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Adding note lines twice
Problem: An analyst adds electricity and fuel sub-lines to a total that already includes them.
Fix: Determine whether the note lines are components of the reported total. Use the total once.
Equating kWh with rupee expense
Problem: Purchased electricity multiplied by a stated rate is treated as the entire power-and-fuel cost.
Fix: Check whether the table covers all facilities, all energy sources and the same accounting period.
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Mixing lakh and crore
Problem: A figure printed in lakh is compared directly with a figure printed in crore.
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Fix: Preserve the report’s scale and convert only after writing down the original unit. One crore equals 100 lakh, but the source unit should remain visible in your workpaper.
Ignoring comparative restatements
Problem: The prior-year column has been regrouped, but the analyst compares it with an old report’s unadjusted number.
Fix: Use the comparative shown in the latest report and read the reclassification note.
Relying on a scanned PDF’s failed search
Problem: Search returns no result because the annual report is image-based.
Fix: Run OCR, inspect the expense-note pages from the contents, or obtain an accessible exchange filing. Verify every OCR-read digit against the page image.
A practical extraction worksheet
Use one row for each disclosure and keep the source details together:
| Field | What to enter |
|---|---|
| Company and financial year | Legal entity and year ended date |
| Scope | Consolidated, standalone, plant or segment |
| Statement or section | Statement of Profit and Loss, note, Directors’ Report or cost schedule |
| Exact label | Wording printed in the report |
| Note number | Linked note, if any |
| Current-year amount | Amount with ₹ and lakh/crore scale |
| Comparative amount | Prior-year figure with the same qualification |
| Physical quantity | kWh, tonnes or other unit, when disclosed |
| Included components | Electricity, fuel, water, transmission and other items |
| Page reference | Annual-report page and table or note heading |
| Reconciliation comment | Why operating and audited figures do or do not match |
How to report the result clearly
A defensible sentence should identify the source, scope, period, label, note and scale in one place. For example: “In the consolidated Statement of Profit and Loss for the year ended 31 March 2023, KIOCL reported ‘Power and fuel’ of ₹19,577.16 lakh, linked to note 19.4; the comparative prior-year amount was ₹24,754.45 lakh.”
If you use an energy table, qualify it separately: “The Conservation of Energy disclosure reported 4,010,353 kWh purchased at ₹9.38 per kWh for the year ended 31 March 2025.” Do not call that number the audited total unless the report explicitly reconciles the two disclosures.
Decision checklist
- Have you selected consolidated or standalone statements deliberately?
- Did you search more than one fuel-and-utility term?
- Did you capture the exact expense label and note number?
- Are current and comparative years clearly separated?
- Is the rupee scale—rupees, lakh or crore—shown next to every amount?
- Did you read the note’s accounting policy and component breakdown?
- Have you kept operating kWh data separate from audited rupee expense?
- Did you test scope, basis, period and included components before reconciling figures?
- Can another reader locate the same number from your page and note reference?
The reliable answer to “where is fuel and power shown?” is therefore: begin with the audited Statement of Profit and Loss, follow its note number, and use the Directors’ Report and cost-accounting schedules as supporting operational evidence rather than substitutes. The exact label changes, but the extraction discipline does not.
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