Atul Ltd 2019-20

129 Standalone | Notes to the Financial Statements ( ` cr) Note 22 Other income 2019-20 2018-19 Dividends from equity investment measured at FVOCI 3.68 3.39 Dividends from equity investment measured at cost 5.10 0.19 Dividends from preference shares - 0.17 Dividends from investments measured at FVPL 14.31 2.36 Interest income from financial assets measured at amortised cost 4.71 2.35 Interest from others 0.80 2.50 Lease income 0.90 0.35 Gain on disposal of property, plant and equipment 0.02 0.08 Gain on sale of investments measured at FVPL 14.39 3.94 Exchange rate difference gain (net ) 18.59 10.98 Miscellaneous income 15.11 5.05 77.61 31.36 ( ` cr) Note 23 Cost of materials consumed 2019-20 2018-19 Raw materials and packing materials consumed Stocks at commencement 104.67 107.27 Add: Purchase 1,740.16 2,022.80 1,844.83 2,130.07 Less: Stocks at close 104.91 104.67 1,739.92 2,025.40 ( ` cr) Note 24 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2019-20 2018-19 Stocks at close Finished goods 134.54 146.94 Work-in-progress 125.45 110.62 Stock-in-trade 0.65 1.72 260.64 259.28 Less: Stocks at commencement Finished goods 146.94 97.54 Work-in-progress 110.62 99.11 Stock-in-trade 1.72 1.93 259.28 198.58 (Increase) | Decrease in stocks (1.36) (60.70) ( ` cr) Note 25 Employee benefit expenses 2019-20 2018-19 Salaries, wages and bonus (refer Note 28.6) 223.81 193.90 Contribution to provident and other funds (net ) (refer Note 28.6) 15.33 16.82 Staff welfare 10.11 7.85 249.25 218.57