Atul Ltd 2014-15

143 ( ` cr) NOTE 22 REVENUE FROM OPERATIONS 2014-15 2013-14 Sale of products 2,782.02 2,554.89 Sale of services 0.21 0.89 Other operating revenue: Export incentives 34.38 47.62 Scrap sales 6.01 5.22 Commission 0.26 0.20 Processing charges 4.59 5.48 2,827.47 2,614.30 Less: Excise duty 171.08 156.55 2,656.39 2,457.75 ( ` cr) NOTE 23 OTHER INCOME 2014-15 2013-14 Dividend on long-term investments * 1.97 23.41 Dividend on short-term investments 0.14 0.02 Interest from others 0.48 1.09 Provisions no longer required 1.62 4.53 Surplus on sale of fixed assets 1.39 0.39 Exchange rate difference gain | (loss) (net) (0.02) 3.25 Profit on sale of investment 1.58 – Miscellaneous income 3.09 3.58 10.25 36.27 *  Previous year includes a one-time special dividend of ` 19.86 cr received from a Company. ( ` cr) NOTE 24  CHANGES IN INVENTORIES OF FINISHED GOODS, WORK-IN-PROGRESS AND STOCK-IN-TRADE 2014-15 2013-14 Stocks at close Finished goods 159.53 181.39 Work-in-progress 115.27 106.81 Stock-in-trade 4.46 3.05 279.26 291.25 Less: Stocks at commencement Finished goods 181.39 146.51 Work-in-progress 106.81 74.75 Stock-in-trade 3.05 2.75 291.25 224.01 11.99 (67.24) Excise duty variation on opening | closing stocks (1.03) 2.72 (Increase) | Decrease in inventories 10.96 (64.52) Notes to the Consolidated Financial Statements