Atul Ltd 2022-23

157 (` cr) Note 22 Other income 2022-23 2021-22 Dividends Dividends from equity investments measured at FVTOCI 6.96 4.14 Dividends from equity investments measured at cost 36.18 4.38 43.14 8.52 Interest income Interest income from financial assets measured at amortised cost 52.48 21.57 Interest income from financial assets measured at FVTPL 9.16 7.92 Interest from others 0.02 3.02 61.66 32.51 Other non-operating income Insurance claim received 38.21 8.33 Lease income 2.27 1.95 Gain | (Loss) on disposal of property, plant and equipment 0.27 (0.56) Gain on investments measured at FVTPL 10.00 23.70 Net exchange rate difference gain | (loss) 36.31 10.41 Miscellaneous income 7.58 5.21 94.64 49.04 199.44 90.07 (` cr) Note 23 Cost of materials consumed 2022-23 2021-22 Raw materials and packing materials consumed Stocks at commencement 185.44 140.97 Add: Purchase 2,439.05 2,635.70 2,624.49 2,776.67 Less: Stocks at close 139.97 185.44 2,484.52 2,591.23 (` cr) Note 24 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2022-23 2021-22 Stocks at close Finished goods 265.05 259.85 Work-in-progress 164.38 181.80 Stock-in-trade 10.80 9.31 440.23 450.96 Less: Stocks at commencement Finished goods 259.85 192.95 Work-in-progress 181.81 127.42 Stock-in-trade 9.31 3.57 450.97 323.94 (Increase) | Decrease in stocks 10.74 (127.02) (` cr) Note 25 Employee benefit expenses 2022-23 2021-22 Salaries, wages and bonus (refer Note 29.6) 270.71 250.40 Contribution(net ) to provident and other funds (refer Note 29.6) 19.53 17.85 Staff welfare 11.22 8.14 301.46 276.39

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