CESC Ltd has clarified the presentation of its financial figures between PDF documents and XBRL filings.

The company explained that some financial details are grouped differently in XBRL compared to their separate listing in PDF reports.

Specifically, 'Other Income' and 'Regulatory Income' (typically separate in PDF) are combined into a single 'Other Income' category in XBRL.

Similarly, 'Cost of energy purchased' and 'Cost of fuel' (distinct items in PDF) are consolidated under 'Cost of materials consumed' in XBRL.

This clarification covers both standalone and consolidated financial data for various reporting periods, including the three-month and full-year results.

The company's aim is to provide transparency on why these figures might appear different across filing formats, ensuring investors understand the underlying data remains consistent despite presentation variations.