Amal Ltd 2021-22

147 Note 2 Property, plant and equipment and capital work-in-progress5 (` lakhs) Particulars Land - freehold Right of use - leasehold land1, 3 Buildings2 Plant and equipment2 Vehicles Office equipment Furniture and fixtures Total Capital work-inprogress4 Gross carrying amount As at March 31, 2020 3.34 29.71 59.05 1,076.64 0.01 15.99 9.81 1,194.55 4.75 Additions - - - 71.38 - 2.48 0.23 74.09 805.43 Disposals and transfers - - - - - - - - (74.09) As at March 31, 2021 3.34 29.71 59.05 1,148.02 0.01 18.47 10.04 1,268.64 736.09 Additions - - - 685.49 - 2.47 - 687.96 6,602.22 Disposals and transfers - (0.86) - (44.36) (0.01) - - (45.23) (687.96) As at March 31, 2022 3.34 28.85 59.05 1,789.15 - 20.94 10.04 1,911.37 6,650.35 Depreciation | Amortisation Up to March 31, 2020 - 2.31 12.25 220.10 - 7.78 2.21 244.65 - For the year - 0.47 3.49 86.63 - 4.01 0.96 95.56 - Disposals and transfers - - - - - - - - - Up to March 31, 2021 - 2.78 15.74 306.73 - 11.79 3.17 340.21 - For the year - 0.47 3.50 161.69 - 3.26 0.94 169.86 - Disposals and transfers - (0.04) - (41.43) - - - (41.47) - Up to March 31, 2022 - 3.21 19.24 426.99 - 15.05 4.11 468.60 - Net carrying amount As at March 31, 2021 3.34 26.93 43.31 841.29 0.01 6.68 6.87 928.43 736.09 As at March 31, 2022 3.34 25.64 39.81 1,362.16 - 5.89 5.93 1,442.77 6,650.35 Notes: 1The lease term in respect of leasehold land is 99 years. The lease term in respect of land acquired under finance lease is up to 99 years with ability to opt for renewal of the lease term on fulfilment of certain conditions. 2Includes assets retired from active use. 3Refer Note 26.10 for disclosures where the Company is a lessee under a finance lease. 4Capital work-in-progress mainly comprises addition | expansion projects in progress. 5Certain assets of the group are pledged as security to Axis Bank Ltd. Refer Note 26.2 for disclosure of contractual commitment for acquisition of property, plant and equipment. Capital-work-in progress ageing (` lakhs) Particulars March 31, 2022 March 31, 2021 Less than 1 year 1-2 years 2-3 years More than 3 years Total Less than 1 year 1-2 years 2-3 years More than 3 years Total Projects in progress 6,646.48 3.87 - - 6,650.35 733.04 3.05 - - 736.09 Projects temporarily suspended - - - - - - - - - -

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