Atul Ltd 2016-17

117 ( ` cr) Note 21 Other income 2016-17 2015-16 Dividend from equity investment measured at FVOCI 2.89 3.37 Dividend from equity investment measured at cost 19.21 7.19 Dividend from investments measured at FVPL 0.17 0.08 Interest income from financial assets measured at amortised cost 3.22 2.22 Interest from others 1.84 2.98 Lease income 0.03 – Gain on disposal of property, plant and equipment 3.71 1.27 Gain on disposal of equity investment measured at cost – 0.03 Exchange rate difference – gain – 7.56 Miscellaneous income 11.39 18.83 42.46 43.53 ( ` cr) Note 22 Cost of materials consumed 2016-17 2015-16 Raw materials and packing materials consumed Stocks at commencement 68.01 79.22 Add: Purchase 1,338.72 1,222.84 1,406.73 1,302.06 Less: Stocks at close 82.22 68.01 1,324.51 1,234.05 ( ` cr) Note 23 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2016-17 2015-16 Stocks at close Finished goods 112.03 127.48 Work-in-progress 112.76 113.64 Stock-in-trade 5.55 7.10 230.34 248.22 Less: Stocks at commencement Finished goods 127.48 109.05 Work-in-progress 113.64 107.13 Stock-in-trade 7.10 4.38 248.22 220.56 (Increase) | Decrease in stocks 17.88 (27.66) ( ` cr) Note 24 Employee benefit expenses 2016-17 2015-16 Salaries, wages and bonus (refer Note 27.6) 155.29 151.23 Contribution to Provident and other funds (refer Note 27.6) 11.88 11.25 Staff welfare 6.06 5.99 173.23 168.47 Notes to the Financial Statements