Atul Ltd 2020-21

125 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 ( ` cr) Note 22 Other income 2020-21 2019-20 Dividends from equity investments measured at FVOCI 56.57 3.68 Dividends from equity investments measured at cost 1.46 5.10 Dividends from investments measured at FVPL - 14.31 Interest income from financial assets measured at amortised cost 15.31 4.71 Interest income from financial assets measured at FVPL 0.07 - Interest from others 2.54 0.80 Lease income 0.88 0.90 Gain on disposal of property, plant and equipment 0.86 0.02 Gain | (loss) on investments measured at FVPL 23.16 14.39 Exchange rate difference gain (net ) (7.52) 18.59 Miscellaneous income 10.38 15.11 103.71 77.61 ( ` cr) Note 23 Cost of materials consumed 2020-21 2019-20 Raw materials and packing materials consumed Stocks at commencement 104.91 104.67 Add: Purchase 1,561.07 1,740.16 1,665.98 1,844.83 Less: Stocks at close 140.97 104.91 1,525.01 1,739.92 ( ` cr) Note 24 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2020-21 2019-20 Stocks at close Finished goods 192.95 134.54 Work-in-progress 127.42 125.45 Stock-in-trade 3.57 0.65 323.94 260.64 Less: Stocks at commencement Finished goods 134.54 146.94 Work-in-progress 125.44 110.62 Stock-in-trade 0.65 1.72 260.63 259.28 (Increase) | Decrease in stocks (63.31) (1.36) ( ` cr) Note 25 Employee benefit expenses 2020-21 2019-20 Salaries, wages and bonus (refer Note 28.6) 227.37 223.81 Contribution to provident and other funds (net ) (refer Note 28.6) 15.87 15.33 Staff welfare 5.86 10.11 249.10 249.25