83 / 140
81
(
`
cr)
(
`
cr)
(
`
cr)
Notes
to financial statements
NOTE 23 CHANGES IN INVENTORIES OF FINISHED GOODS,
WORK-IN-PROGRESS AND STOCK-IN-TRADE
2011-12
2010-11
Stocks at close
Finished goods
80.46
70.98
Work-in-progress
108.27
101.46
Stock-in-trade
3.45
3.71
192.18
176.15
Less: Stocks at commencement
Finished goods
70.98
63.80
Work-in-progress
101.46
87.79
Stock-in-trade
3.71
-
176.15
151.59
(16.03)
(24.56)
Excise duty variation on opening | closing stocks
0.70
(0.71)
(Increase) | decrease in inventories
(15.33)
(25.27)
NOTE 24 EMPLOYEE BENEFIT EXPENSES
2011-12
2010-11
Salaries, wages and bonus
103.74
89.00
Contribution to Provident and other Funds
9.84
9.15
Payment under Voluntary retirement scheme
0.05
0.44
Staff welfare
3.57
3.10
117.20
101.69
NOTE 25 FINANCE COSTS
2011-12
2010-11
Interest on borrowings
29.45
23.48
Other borrowings cost
2.07
2.74
Applicable exchange difference to the extent considered as an
adjustment to borrowing cost
11.58
-
43.10
26.22