158 Atul Ltd | Annual Report 2022-23 Atul Ltd | Annual Report 2022-23 Atul Ltd Atul House G I Patel Marg Ahmedabad 380 014, Gujarat India Atul Ltd | Annual Report 2022-23 Reconnect | Reimagine | Regrow Corporate Overview Statutory Reports Financial Statements (` cr) Note 26 Finance costs 2022-23 2021-22 Interest on borrowings 0.18 0.83 Interest on financial liabilities at amortised cost 1.59 1.16 Interest on others 0.28 0.61 Other borrowing costs 0.07 0.34 2.12 2.94 (` cr) Note 27 Depreciation and amortisation expenses 2022-23 2021-22 Depreciation on property, plant and equipment (refer Note 2) 162.33 145.92 Amortisation of intangiable assets (refer Note 4) 0.52 0.56 162.85 146.48 (` cr) Note 28 Other expenses 2022-23 2021-22 Power, fuel and water 613.15 489.34 Freight charges 252.69 263.04 Manpower services 65.07 64.93 Consumption of stores and spares 50.33 54.99 Conversion and plant operation charges 57.24 57.32 Plant and equipment repairs 88.41 83.67 Building repairs 38.35 42.69 Sundry repairs 12.36 13.27 Rent 2.81 2.05 Rates and taxes 2.00 1.36 Insurance 22.18 16.05 Commission 15.99 18.41 Auditor's remuneration1 0.66 0.61 Travelling and conveyance 19.23 13.02 Directors' fees and travelling 0.35 0.26 Directors' commission (other than the Executive Directors) 1.02 0.96 Bad debts and irrecoverable balances written off 1.59 (1.28) Provision for doubtful debts (net ) 1.45 0.37 Loss on assets sold, discarded or demolished 32.32 1.76 Expenditure on Corporate Social Responsibility initiatives (refer Note 29.15) 15.83 15.02 Miscellaneous expenses 89.55 90.73 1,382.58 1,228.57
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