Atul Ltd 2022-23

233 (` cr) Note 25 Changes in inventories of finished goods, work-in-progress and stock-in-trade 2022-23 2021-22 Stocks at close Finished goods 364.34 396.49 Work-in-progress 183.08 188.12 Stock-in-trade 25.76 23.92 573.18 608.53 Less: Stocks at commencement Finished goods 396.49 261.49 Work-in-progress 188.12 136.13 Stock-in-trade 23.92 3.58 608.53 401.20 (Increase) | Decrease in stocks 35.35 (207.33) (` cr) Note 26 Employee benefit expenses 2022-23 2021-22 Salaries, wages and bonus (refer Note 30.6) 333.76 311.35 Contribution to provident and other funds (refer Note 30.6) 23.32 21.19 Staff welfare 13.11 10.00 370.19 342.54 (` cr) Note 27 Finance costs 2022-23 2021-22 Interest on borrowings 4.42 5.53 Interest on financial liabilities at amortised cost 1.60 1.20 Interest on others 1.65 1.48 Other borrowings costs 0.23 0.96 7.90 9.17 (` cr) Note 28 Depreciation and amortisation expenses 2022-23 2021-22 Depreciation on property, plant and equipment (refer Note 2) 193.23 172.03 Amortisation of intangible assets (refer Note 4) 4.58 4.66 197.81 176.69 (` cr) Note 29 Other expenses 2022-23 2021-22 Power, fuel and water 647.56 510.14 Freight charges 265.68 265.95 Manpower services 36.35 35.89 Consumption of stores and spares 63.87 61.82 Conversion and plant operation charges 57.25 57.32 Plant and equipment repairs 97.15 90.98 Building repairs 28.27 38.02

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