Heritage Foods Limited

FINANCIAL STATEMENTS Consolidated 29 th Annual Report 2020-21 | 253 26. Other income Particulars For the year ended 31 March 2021 31 March 2020 Interest income - Bank and other deposits 2.57 6.43 - Guarantee income 1.23 0.24 - Others 0.25 0.13 Dividend income on long term investments - 0.40 Subsidy transferred from deferred government grant (under capital subsidy scheme) 0.49 0.14 Lease rental income 12.31 15.60 Provisions no longer required/ credit balances written back 18.27 23.07 Gain on sale of Property, plant and equipment (net) 17.77 - Gain on foreign exchange fl uctuations, net 0.63 2.42 Other non operating income 26.81 40.24 80.33 88.67 27. Cost of materials consumed Particulars For the year ended 31 March 2021 31 March 2020 Raw Material* Opening stock 551.57 629.63 Add: Purchases during the year 17,937.63 21,345.41 Less: Closing stock 767.12 551.57 17,722.08 21,423.47 Packing Material* Opening stock 73.69 72.05 Add: Purchases during the year 701.34 841.58 Less: Closing stock 77.35 73.69 697.68 839.94 18,419.76 22,263.41 *Disclosed based on derived fi gures, rather than actual records of issue. 28. Changes in inventories of fi nished goods, semi fi nished goods, stock-in- trade andwork-in-progress Particulars For the year ended 31 March 2021 31 March 2020 Opening balance - Finished goods 666.91 477.98 - Semi fi nished goods 95.56 142.96 - Work-in-progress 5.08 10.64 - Stock-in-trade 16.77 15.21 784.32 646.79 Summary of the signi fi cant accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated)