Amal Ltd | Annual Report 2024-25 Amal Ltd 124 Note 27.4 Current and deferred tax (continued) f) Deferred tax liabilities (net) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` lakh) Particulars As at March 31, 2025 Charged | (Credited) to profit or loss As at March 31, 2024 Charged | (credited) to profit or loss As at March 31, 2023 Property, plant and equipment 105.51 (7.93) 113.44 3.64 109.80 Financial liabilities at amortised cost - 0.03 (0.03) - (0.03) Provision for leave encashment (1.28) 0.40 (1.68) 0.38 (2.06) Unrealised gain | (loss) on mutual funds 2.01 2.01 - - - Net deferred tax liabilities | (assets) 106.24 (5.49) 111.73 4.02 107.71 Note 27.5 Employee benefit obligations Funded schemes a) Defined contribution plans Gratuity The gratuity fund is maintained with the Life Insurance Corporation of India and Bajaj Allianz Life Insurance under Group Gratuity scheme. Every employee is entitled to a benefit equivalent to the last drawn salary of 15 days for each completed year of service in line with the Payment of Gratuity Act, 1972 or the Company scheme, whichever is more beneficial. Gratuity is payable at the time of separation or retirement from the Company, whichever is earlier. The benefit vests after five years of continuous service. (` lakh) Particulars Present value of obligation Fair value of plan assets Net amount As at April 01, 2023 liability | (asset) 14.49 (21.72) (7.23) Current service cost 2.57 - 2.57 Interest expense | (income) 1.07 (1.59) (0.52) Total amount recognised in Statement of Profit and Loss 3.63 (1.59) 2.04 Remeasurement Loss from change in financial assumptions 0.59 - 0.59 Return on plan assets, excluding amount included in interest expense (0.20) (0.12) (0.32) Experience (gain) (0.65) - (0.65)
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