Atul Ltd 2020-21

195 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 ( ` cr) Note 23 Other income 2020-21 2019-20 Dividend from equity investments measured at FVOCI 57.01 4.61 Dividends from investments measured at FVPL 0.04 14.49 Interest from inter-company deposits 0.19 - Interest income from financial assets measured at amortised cost 13.71 4.12 Interest income from financial assets measured at FVPL 0.07 - Interest from others 2.70 1.21 Lease income 0.80 0.90 Fair value changes in biological assets 0.31 1.93 Gain on disposal of property, plant and equipment 0.86 0.69 Gain | (loss) on investments measured at FVPL 24.15 11.68 Exchange rate difference gain (net ) (8.41) 21.98 Miscellaneous income 11.55 16.43 102.98 78.04 ( ` cr) Note 24 Cost of materials consumed 2020-21 2019-20 Raw materials and packing materials consumed Stocks at commencement 112.12 113.67 Add: Purchase 1,645.82 1,812.86 1,757.94 1,926.53 Less: Stocks at close 155.77 112.12 1,602.17 1,814.41 ( ` cr) Note 25 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2020-21 2019-20 Stocks at close Finished goods 261.49 196.27 Work-in-progress 136.13 130.65 Stock-in-trade 3.58 0.66 401.20 327.58 Less: Stocks at commencement Finished goods 205.38 220.35 Work-in-progress 134.74 110.78 Stock-in-trade 0.66 1.73 340.78 332.86 (Increase) | Decrease in stocks (60.42) 5.28 ( ` cr) Note 26 Employee benefit expenses 2020-21 2019-20 Salaries, wages and bonus (refer Note 29.6) 284.17 271.24 Contribution to provident and other funds (refer Note 29.6) 18.78 17.84 Staff welfare 7.41 11.82 310.36 300.90