Heritage Foods Limited | 30th Annual Report 2021-22

Financial Statements Company Overview Statutory Reports 167 (ii) Revenue disaggregation geography wise is as follows: For the year ended 31 March 2022 31 March 2021 India 26,429.21 24,070.29 Other than India - - 26,429.21 24,070.29 Notes: The Company has no single customer from whom the revenue is more than 10% of the revenue from operations for the year ended 31 March 2022 and 31 March 2021. 26. Other income For the year ended 31 March 2022 31 March 2021 Interest income - Bank and other deposits 2.57 1.68 - Others - 0.08 - Guarantee income 4.25 3.61 Subsidy transferred from deferred government grant (under capital subsidy scheme) 7.36 0.49 Lease rental income 20.40 13.55 Provisions no longer required/ credit balances written back 8.35 16.41 Gain on foreign exchange fluctuations, net 0.03 0.63 Gain on sale of Property, plant and equipment (net) 31.21 17.96 Gain on investments (net) 11.44 - Other non operating income 17.53 29.66 103.14 84.07 27. Cost of materials consumed For the year ended 31 March 2022 31 March 2021 Raw Material* Opening stock 697.22 498.43 Add: Purchases during the year 19,187.12 17,318.09 Less: Closing stock 783.25 697.22 19,101.09 17,119.30 Packing Material* Opening stock 73.22 68.48 Add: Purchases during the year 973.54 680.85 Less: Closing stock 100.81 73.22 945.95 676.11 20,047.04 17,795.41 *Disclosed based on derived figures, rather than actual records of receipts. 28. Changes in inventories of finished goods, semi finished goods, stock-in-trade and work-in-progress For the year ended 31 March 2022 31 March 2021 Opening balance - Finished goods 648.64 649.30 - Semi finished goods 398.41 95.56 - Work-in-progress 5.41 5.08 - Stock-in-trade 28.36 16.59 1,080.82 766.53 Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Standalone