228 Annual Report 2023-24 Atul Ltd (` cr) Note 25 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2023-24 2022-23 Stocks at close Finished goods 258.56 364.34 Work-in-progress 148.08 183.08 Stock-in-trade 17.28 25.76 423.92 573.18 Less: Stocks at commencement Finished goods 364.34 396.49 Work-in-progress 183.08 188.12 Stock-in-trade 25.76 23.92 573.18 608.53 (Increase) | Decrease in stocks 149.26 35.35 (` cr) Note 26 Employee benefit expenses 2023-24 2022-23 Salaries, wages and bonus (refer Note 30.6) 359.50 333.76 Contribution to provident and other funds (refer Note 30.6) 25.48 23.32 Staff welfare 13.05 13.11 398.03 370.19 (` cr) Note 27 Finance costs 2023-24 2022-23 Interest on borrowings 7.02 4.42 Interest on financial liabilities at amortised cost 1.82 1.60 Interest on others 1.96 1.65 Other borrowings costs 0.28 0.23 11.08 7.90 (` cr) Note 28 Depreciation and amortisation expenses 2023-24 2022-23 Depreciation on property, plant and equipment (refer Note 2) 238.23 193.23 Amortisation of intangible assets (refer Note 4) 4.65 4.58 242.88 197.81 (` cr) Note 29 Other expenses 2023-24 2022-23 Power, fuel and water 553.22 647.56 Freight charges 143.07 265.68 Manpower services 39.83 36.35 Consumption of stores and spares 51.28 63.87 Conversion and plant operation charges 52.98 57.25 Plant and equipment repairs 100.50 97.15 Building repairs 31.52 28.27 Sundry repairs 12.31 13.16 Rent 3.62 2.82 Rates and taxes 2.64 2.48
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