Atul Ltd 2021-22

153 Statutory Reports 24 - 109 Financial Statements 110 - 263 Corporate Overview 01 - 23 (` cr) Note 22 Other income 2021-22 2020-21 Dividends from equity investments measured at FVTOCI 4.14 56.57 Dividends from equity investments measured at cost 4.38 1.46 Interest income from financial assets measured at amortised cost 21.57 15.31 Interest income from financial assets measured at FVTPL 7.92 0.07 Interest from others 3.02 2.54 Lease income 1.95 0.88 (Loss) | Gain on disposal of property, plant and equipment (0.56) 0.86 Gain on investments measured at FVTPL 23.70 23.16 Net exchange rate difference gain | (loss) 10.41 (7.52) Miscellaneous income 13.54 10.38 90.07 103.71 (` cr) Note 23 Cost of materials consumed 2021-22 2020-21 Raw materials and packing materials consumed Stocks at commencement 140.97 104.91 Add: Purchase 2,635.70 1,561.07 2,776.67 1,665.98 Less: Stocks at close 185.44 140.97 2,591.23 1,525.01 (` cr) Note 24 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2021-22 2020-21 Stocks at close Finished goods 259.85 192.95 Work-in-progress 181.80 127.42 Stock-in-trade 9.31 3.57 450.96 323.94 Less: Stocks at commencement Finished goods 192.95 134.54 Work-in-progress 127.42 125.44 Stock-in-trade 3.57 0.65 323.94 260.63 (Increase) | Decrease in stocks (127.02) (63.31) (` cr) Note 25 Employee benefit expenses 2021-22 2020-21 Salaries, wages and bonus (refer Note 28.6) 250.40 227.37 Contribution (net ) to provident and other funds (refer Note 28.6) 17.85 15.87 Staff welfare 8.14 5.86 276.39 249.10

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