Atul Ltd 2015-16

123 Note 28.12 Interest in joint venture company (continued) Statement of Profit and Loss for the year ended March 31, 2016 ( ` cr) Particulars 2015-16 2014-15 Revenue Revenue from operations 30.74 22.03 Other income 0.44 0.75 31.18 22.78 Expenses Cost of materials consumed 17.71 12.89 Purchase of stock-in-trade 1.43 1.60 Changes in inventories of finished goods, work-in-progress and stock-in-trade (0.41) 0.08 Finance costs 0.01 0.01 Depreciation and amortisation expenses 0.06 0.40 Other expenses 5.42 3.74 24.22 18.72 Profit before tax 6.96 4.06 Tax expense Current tax 2.37 1.40 Deferred tax 0.04 (0.08) 2.41 1.32 Net profit | (loss) 4.55 2.74 Note 28.13 Disclosure requirement under MSMED Act, 2006 The Company has certain dues to suppliers (trade and capital) registered under Micro, Small andMedium Enterprises Development Act, 2006 (‘MSMED Act’). The disclosures pursuant to the said MSMED Act are as follows: ( ` cr) Particulars 2015-16 2014-15 Principal amount due to suppliers registered under the MSMED Act and remaining unpaid as at year end 2.78 1.31 Interest due to suppliers registered under the MSMED Act and remaining unpaid as at year end 0.01 0.34 Principal amounts paid to suppliers registered under the MSMED Act, beyond the appointed day during the year 0.28 0.23 Interest paid, other than under Section 16 of MSMED Act, to suppliers registered under the MSMED Act, beyond the appointed day during the year – – Interest paid, under Section 16 of MSMED Act, to suppliers registered under the MSMED Act, beyond the appointed day during the year 0.34 – Interest due and payable towards suppliers registered under MSMED Act, for payments already made – 0.08 Further interest remaining due and payable for earlier years – 0.26