Amal Ltd 2024-25

177 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports Reconciliation of revenue from contracts with customers recognised at contract price: (` lakh) Particulars 2024-25 2023-24 Contract price 13,525.53 8,643.18 Adjustments for: Consideration payable to customers - discounts1 (41.22) (42.63) Revenue from contract with customers 13,484.31 8,600.55 1Consideration payable to customers like discounts are estimated on specific identified basis and reduced from the contract price when the Group recognises revenue from the transfer of the related goods or services to the customer and the entity pays or promises to pay the consideration. (` lakh) Note 19 Other income 2024-25 2023-24 Dividend income Dividend income from investments measured at FVTPL 0.63 0.53 0.63 0.53 Interest income Interest from others 2.10 0.39 Interest on fixed deposit 0.64 0.45 2.74 0.84 Other non-operating income Net gain on fair value of investments measured at FVTPL 27.86 0.02 Net gain on sale of investment measured at FVTPL 14.01 9.39 Gain on disposal of asset held for sale - 4.25 Sundry credit balance appropriated - 1.92 Miscellaneous income 7.32 0.18 49.19 15.76 52.56 17.13 (` lakh) Note 20 Cost of materials consumed 2024-25 2023-24 Raw materials consumed Stocks at commencement 117.65 162.24 Add: Purchase 6,578.61 4,443.13 6,696.26 4,605.37 Less: Stocks at close 287.77 117.65 6,408.49 4,487.72

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