148 Annual Report 2023-24 Atul Ltd (` cr) Note 22 Other income 2023-24 2022-23 Dividends Dividends from equity investments measured at FVTOCI 8.83 6.96 Dividends from equity investments measured at cost 15.58 36.18 24.41 43.14 Interest income Interest income from financial assets measured at amortised cost 66.67 52.48 Interest income from financial assets measured at FVTPL 8.72 9.16 Interest from others 0.01 0.02 75.40 61.66 Other non-operating income Insurance claim received 4.76 38.21 Lease income 3.08 2.27 (Loss) | Gain on disposal of property, plant and equipment 0.02 0.27 Gain on investments measured at FVTPL 15.02 10.00 Net exchange rate difference gain | (loss) 3.38 36.31 Miscellaneous income 8.54 7.58 34.80 94.64 134.61 199.44 (` cr) Note 23 Cost of materials consumed 2023-24 2022-23 Raw materials and packing materials consumed Stocks at commencement 139.97 185.44 Add: Purchase 2,123.26 2,439.05 2,263.23 2,624.49 Less: Stocks at close 138.83 139.97 2,124.40 2,484.52 (` cr) Note 24 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2023-24 2022-23 Stocks at close Finished goods 220.88 265.05 Work-in-progress 119.12 164.38 Stock-in-trade 8.92 10.80 348.92 440.23 Less: Stocks at commencement Finished goods 265.05 259.85 Work-in-progress 164.38 181.81 Stock-in-trade 10.80 9.31 440.23 450.97 (Increase) | Decrease in stocks 91.31 10.74 (` cr) Note 25 Employee benefit expenses 2023-24 2022-23 Salaries, wages and bonus (refer Note 29.6) 288.27 270.71 Contribution(net ) to provident and other funds (refer Note 29.6) 21.62 19.53 Staff welfare 10.71 11.22 320.60 301.46
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