171 (` lakhs) Note 25 Finance costs 2023-24 2022-23 Interest on redeemable and non-cumulative preference shares carried at amortised cost - 27.63 Interest on borrowings - term loan 210.95 298.34 Interest on borrowings - working capital loan 58.02 29.79 Interest on loan from related party 46.23 9.30 Other finance costs 57.53 57.25 372.73 422.31 (` lakhs) Note 26 Depreciation and amortisation expenses 2023-24 2022-23 Depreciation on propery, plant and equipment (refer Note 2) 888.36 669.58 Amortisation of intangible assets (refer Note 3) 14.99 - 903.35 669.58 (` lakhs) Note 27 Other expenses 2023-24 2022-23 Plant operation charges 64.65 67.95 Freight charges 126.11 79.84 Effluent treatment expenses 69.02 48.86 Security services 42.68 37.52 Business auxiliary services 164.55 132.95 Legal and professional expenses 40.13 28.48 Rent 3.30 3.18 Rates and taxes 11.66 19.70 Remuneration to the Statutory Auditors a) Audit fees 12.59 10.41 b) Tax matters 1.73 1.38 Directors’ fees 10.00 9.90 Expenditure on Corporate Social Responsibility initiatives 12.05 20.85 Miscellaneous expenses 124.15 98.75 682.62 559.77
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