25. Other income For the year ended 31 March 2023 31 March 2022 Interest income - Bank and other deposits 2.49 2.82 - Others 1.47 1.68 Guarantee income 2.20 2.20 Dividend income on long term investments 0.01 - Subsidy transferred from deferred government grant (under capital subsidy scheme) 6.73 7.36 Lease rental income 21.19 19.27 Provisions no longer required/ credit balances written back 21.00 19.45 Gain on sale of Property, plant and equipment (net) 23.37 31.24 Gain on redemption of investments (net) 26.22 12.07 Gain on foreign exchange fl uctuations, net 0.02 0.03 Other non operating income 15.87 16.60 120.57 112.72 26. Cost of materials consumed For the year ended 31 March 2023 31 March 2022 Raw Material* Opening stock 859.68 767.12 Add: Purchases during the year 26,343.17 19,729.02 Less: Closing stock 828.78 859.68 26,374.07 19,636.46 Packing Material* Opening stock 108.22 77.35 Add: Purchases during the year 1,266.29 999.59 Less: Closing stock 111.77 108.22 1,262.74 968.72 27,636.81 20,605.18 *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 637.32 666.03 - Semi fi nished goods 348.32 398.41 - Work-in-progress 14.45 5.41 - Stock-in-trade 37.04 27.42 1,037.13 1,097.27 Closing balance - Finished goods 1,251.43 637.32 - Semi fi nished goods 1,457.42 348.32 - Work-in-progress 12.03 14.45 - Stock-in-trade 62.03 37.04 2,782.92 1,037.13 (1,745.79) 60.14 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 2022-23 288
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