Amal Ltd 2019-20

87 ( ` lakhs ) Note 20 Changes in inventories of finished goods and work-in-progress 2019-20 2018-19 Stocks at close Finished goods 4.22 12.06 Work-in-progress 8.47 14.87 12.69 26.93 Less: Stocks at commencement Finished goods 12.06 7.13 Work-in-progress 14.87 15.90 26.93 23.03 (Increase) | Decrease in stocks (net) 14.24 (3.90) ( ` lakhs ) Note 21 Power, fuel and water 2019-20 2018-19 Power, fuel and water 285.10 266.65 285.10 266.65 ( ` lakhs ) Note 22 Repairs and maintenance 2019-20 2018-19 Consumption of stores and spares 95.70 110.38 Plant and equipment repairs 98.29 182.07 Engineering inventory not usable written off - 9.32 193.99 301.77 ( ` lakhs ) Note 23 Employee benefit expenses 2019-20 2018-19 Salaries, wages and bonus (refer Note 26.5) 109.84 83.25 Contribution to provident and other funds (refer Note 26.5) 5.32 3.74 Staff welfare 2.99 0.72 Directors’ remuneration 11.45 11.44 129.60 99.15 ( ` lakhs ) Note 24 Finance costs 2019-20 2018-19 Interest on redeemable preference shares 76.04 79.16 Interest on borrowings - secured loan 98.50 129.74 Interest on borrowings - unsecured loan 35.41 29.49 Other finance costs 0.09 - 210.04 238.39 Notes to the Financial Statements