Atul Ltd 2023-24

Corporate Overview Statutory Reports Financial Statements 227 (` cr) Note 23 Other income 2023-24 2022-23 Interest income Interest income from financial assets measured at amortised cost 1.97 1.91 Interest income from financial assets measured at FVTPL 8.72 9.16 Interest from others 0.22 0.13 10.91 11.20 Dividend income Dividend from equity investments measured at FVTOCI 8.97 7.06 8.97 7.06 Other non-operating income Insurance claims received 4.76 40.52 Lease income 2.23 1.65 Gain on investments measured at FVTPL 19.97 10.74 Fair value changes in biological assets (2.34) 3.75 Gain | (loss) on disposal of property, plant and equipment 0.07 0.30 Net exchange rate difference gain | (loss) 2.24 29.28 Others 11.38 10.37 38.31 96.61 58.19 114.87 (` cr) Note 24 Cost of materials consumed 2023-24 2022-23 Raw materials and packing materials consumed Stocks at commencement 152.85 200.69 Add: Purchase 2,204.96 2,556.33 2,357.81 2,757.02 Less: Stocks at close 155.22 152.85 2,202.59 2,604.17

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