(` cr) Note 26 Employee benefit expenses 2024-25 2023-24 Salaries, wages and bonus (refer Note 30.6) 412.38 359.50 Contribution to provident and other funds (refer Note 30.6) 26.73 25.48 Staff welfare 15.50 13.05 454.61 398.03 (` cr) Note 27 Finance costs 2024-25 2023-24 Interest on borrowings 15.68 7.02 Interest on financial liabilities at amortised cost 1.57 1.82 Interest on others 6.27 1.96 Other borrowings costs 0.46 0.28 23.98 11.08 (` cr) Note 28 Depreciation and amortisation expenses 2024-25 2023-24 Depreciation on property, plant and equipment (refer Note 2) 315.49 238.23 Amortisation of intangible assets (refer Note 4) 1.33 4.65 316.82 242.88 (` cr) Note 29 Other expenses 2024-25 2023-24 Freight charges 218.41 143.07 Manpower services 46.02 39.83 Consumption of stores and spares 61.32 51.28 Conversion and plant operation charges 55.46 52.98 Plant and equipment repairs 119.95 100.50 Building repairs 44.03 31.52 Sundry repairs 13.68 12.31 Rent 5.17 3.62 Rates and taxes 4.39 2.64 Insurance 24.66 27.93 Commission 7.05 6.21 Auditors' remuneration1 2.07 2.05 Travelling and conveyance 22.90 21.71 Directors' fees and travelling 0.80 0.64 Directors' commission (other than the Executive Directors) 1.11 0.94 Bad debts and irrecoverable balances written off 0.95 3.86 Provision for doubtful debts (net) 3.04 (0.17) Loss on assets sold, discarded or demolished 4.94 2.76 Expenditure on corporate social responsibility 13.71 15.49 Miscellaneous expenses2 168.11 108.03 817.77 627.20 1Details of Auditors’ remuneration are as follows: 270 270 Integrated Annual Report 2024-25
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