Amal Ltd 2014-15

69 Notes to the Financial Statements NOTE 26 STOCKS AND revenue (` 000) Class of Goods Stocks at commencement Stocks at close 2014-15 2013-14 2014-15 2013-14 Goods manufactured: Sulphuric Acid 98% (H 2 SO 4 ) 554 210 780 554 Oleum 25% (O25%) 178 273 654 178 Sulphur Tri-Oxide (SO 3 ) 130 229 141 130 Sulphur Di-Oxide (SO 2 ) 251 330 549 251 1,113 1,042 2,124 1,113 Class of Goods Revenue 2014-15 2013-14 Goods manufactured: Sulphuric Acid 98% (H 2 SO 4 ) 57,639 41,728 Oleum 25% (O25%) 3,459 13,751 Sulphur Tri-Oxide (SO 3 ) 88,374 67,427 Sulphur Di-Oxide (SO 2 ) 36,652 36,212 Steam 20,939 19,527 2,07,063 1,78,645 (` 000) NOTE 27 DEFERRED TAX As at March 31, 2015 Change during the year As at March 31, 2014 Deferred tax liabilities: on account of timing difference in Depreciation | Impairment loss 3,576 1,422 2,154 Deferred tax assets: on account of timing difference in a) Provision for leave encashment 67 13 54 b) Unabsorbed depreciation 89,649 2,469 87,180 Net deferred tax assets 86,141 1,060 85,080 In view of prudence, no deferred tax assets has been recognised as on March 31, 2015 NOTE 28 RELATED PARTY DISCLOSURES a) Name of the related party and nature of relationship No. Name of the related party Description of relationship 1 Atul Finserv Ltd Investing company 2 Atul Ltd Investing company 3 Key management personnel V Koppaka T T P Shaheel Managing Director (upto October 17, 2014) Managing Director (effective October 18, 2014)