25. Other income For the year ended 31 March 2023 31 March 2022 Interest income from bank and other deposits 2.32 2.57 Guarantee income 4.25 4.25 Dividend income on long term investments 0.01 - Subsidy transferred from deferred government grant (under capital subsidy scheme) 6.74 7.36 Lease rental income 22.24 20.40 Provisions no longer required/ credit balances written back 12.96 8.35 Gain on foreign exchange fl uctuations, net 0.02 0.03 Gain on sale of Property, plant and equipment (net) 23.37 31.21 Gain on investments (net) 25.94 11.44 Other non operating income 15.63 17.53 113.48 103.14 26. Cost of materials consumed For the year ended 31 March 2023 31 March 2022 Raw Material* Opening stock 783.25 697.22 Add: Purchases during the year 25,658.18 19,187.12 Less: Closing stock 711.58 783.25 25,729.85 19,101.09 Packing Material* Opening stock 100.81 73.22 Add: Purchases during the year 1,246.30 973.54 Less: Closing stock 105.37 100.81 1,241.74 945.95 26,971.59 20,047.04 *Disclosed based on derived fi gures, rather than actual records of receipts. 27. Changes in inventories of finished goods, semi finished goods, stock-in-trade and work-inprogress For the year ended 31 March 2023 31 March 2022 Opening balance - Finished goods 625.79 648.64 - Semi fi nished goods 348.32 398.41 - Work-in-progress 14.45 5.41 - Stock-in-trade 38.70 28.36 1,027.26 1,080.82 Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Heritage Foods Limited | 31st Annual report 2022-23 224
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