Heritage Foods Limited | 32nd Annual Report 2023-24

216 32ND ANNUAL REPORT 2023-24 | HERITAGE FOODS LTD Standalone STRATEGIC REVIEW STATUTORY REPORT FINANCIAL STATEMENTS 30. Other expenses For the year ended 31 March 2024 31 March 2023 Consumption of stores, spares and consumables 315.44 287.17 Power and fuel 513.14 471.10 Rent 176.34 85.19 Repairs and maintenance - Buildings 17.25 12.18 - Plant and equipment 42.09 21.20 - Others 98.84 93.94 Insurance 39.16 30.89 Electricity charges 26.05 18.59 Rates and taxes, excluding taxes on income 39.03 38.56 Freight outwards 966.17 879.83 Communication 24.57 20.90 Office maintenance 6.84 15.62 Travelling and conveyance 66.53 56.03 Legal and professional fees 144.59 146.23 Property, plant and equipment written off 12.93 4.76 Payment to auditors (refer note (i) below) 10.11 9.27 Corporate social responsibility (CSR) expenditure (refer note (ii) below) 31.42 30.36 Selling and distribution expenses 362.35 257.28 Provision for doubtful advances - 0.80 Advances written off 0.96 0.72 Provision towards doubtful debts and bad debts written off 9.86 6.24 Bank charges 3.99 18.26 Advertisement expenses 1.85 1.72 Security charges 71.57 74.78 Printing and stationery 12.36 10.73 Miscellaneous expenses 40.65 43.36 3,034.09 2,635.71 (i) Details of payments to auditors: For the year ended 31 March 2024 31 March 2023 As auditor: - Statutory audit fee 5.73 5.33 - Tax audit fee 1.01 0.94 - Limited review fee 2.53 2.35 In other capacities: - Certification fees* 0.57 0.53 - Reimbursement of expenses 0.27 0.12 10.11 9.27 *excludes `0.60 paid during the year ended 31 March 2023, towards certification services availed in relation to the rights issue, which has been adjusted from the securities premium. Amounts reported is inclusive of goods and service tax Summary of the material accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated)

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