Amal Ltd 2021-22

159 (` lakhs) Note 24 Finance costs 2021-22 2020-21 Interest on redeemable and non-convertible preference shares carried at amortised cost 51.45 71.97 Other finance costs 43.59 1.36 95.04 73.33 (` lakhs) Note 25 Other expenses 2021-22 2020-21 Plant operation charges 52.58 78.56 Freight charges 12.95 11.48 Effluent treatment expenses 29.62 29.86 Security services 27.33 29.45 Business auxiliary services 93.27 88.54 Legal and professional expenses 22.94 17.81 Rent 2.08 1.32 Rates and taxes 101.72 11.52 Remuneration to the Statutory Auditors a) Audit fees 7.15 6.35 b) Tax matters 1.38 1.38 Directors’ fees 6.70 5.20 Expenditure on Corporate Social Responsibility initiatives 26.25 26.65 Miscellaneous expenses 85.30 42.21 469.27 350.33 Note 26.1 Contingent liabilities (` lakhs) Particulars As at March 31, 2022 As at March 31, 2021 Claims against the Company not acknowledged as debts in respects of Sales tax 62.86 66.68 Corporate guarantee for subsidiary company 5,100.00 - Note 26.2 Commitments Capital commitments Capital expenditure contracted for at the end of the reporting period, but not recognised as liabilities, is as follows: (` lakhs) Particulars As at March 31, 2022 As at March 31, 2021 Estimated amount of contracts remaining to be executed and not provided for (net of advances): Property, plant and equipment 1,323.72 2,516.38

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