Atul Ltd 2019-20

195 Consolidated | Notes to the Financial Statements ` 6.12 cr. The revenue for exports in progress as at March 31, 2020 will be recognised in 2020-21 upon completion of the exports. The Group has evaluated the impact of COVID-19 resulting from i) the possible constraints to continue its operations and revisions in costs to fulfill the pending obligations, ii) onerous obligations, iii) penalties, if any, relating to breaches of agreements and iv) termination or deferment of contracts by customers. The Group has concluded that the impact of COVID-19 is not material based on the said evaluation. Due to the nature of the pandemic, the Group will continue to monitor developments to identify significant uncertainties relating to revenue in future periods. ( ` cr) Note 23 Other income 2019-20 2018-19 Dividend from equity investment measured at FVOCI 4.61 3.62 Dividends from investments measured at FVPL 14.49 2.41 Interest income from financial assets measured at amortised cost 4.12 3.04 Interest from others 1.21 2.22 Lease income 0.90 0.55 Fair value changes in biological assets 1.93 2.50 Gain on disposal of property, plant and equipment 0.69 0.09 Gain on sale of investment measured at FVPL 11.68 3.96 Exchange rate difference gain (net ) 21.98 10.67 Miscellaneous income 16.43 5.80 78.04 34.86 ( ` cr) Note 24 Cost of materials consumed 2019-20 2018-19 Raw materials and packing materials consumed Stocks at commencement 113.67 113.38 Add: Purchase 1,812.86 2,108.87 Add: Inventory acquired on business combination - 3.97 1,926.53 2,226.22 Less: Stocks at close 112.12 113.67 1,814.41 2,112.55 ( ` cr) Note 25 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2019-20 2018-19 Stocks at close Finished goods 196.27 220.35 Work-in-progress 130.65 110.78 Stock-in-trade 0.66 1.73 327.58 332.86 Add: Inventory acquired on Business Combination Finished goods - 0.63 Work-in-progress - 1.54 - 2.17 Less: Stocks at commencement Finished goods 220.35 122.25 Work-in-progress 110.78 99.42 Stock-in-trade 1.73 1.93 332.86 223.60 (Increase) | Decrease in stocks 5.28 (107.09)