RACL 2022-23

54 Note 2 Property, plant and equipment and capital work-in-progress (` lakhs) Particulars Rightof-use Buildings1 Plant and equipment2 Office equipment and furniture Vehicles Total Capital work-inprogress Gross carrying amount As at March 31, 2021 393.87 386.34 12.94 16.48 809.63 5.05 Additions - 19.37 - - 19.37 11.89 Deductions and adjustments - - - - - (16.94) As at March 31, 2022 393.87 405.71 12.94 16.48 829.00 - Additions - 7.43 0.72 - 8.15 66.00 Disposal and adjustments - - - 5.00 5.00 - As at March 31, 2023 393.87 413.14 13.66 11.48 832.15 66.00 Depreciation Upto March 31, 2021 88.21 66.28 3.63 4.12 162.24 - For the year 14.64 28.73 1.54 2.36 47.27 - Disposal and adjustments - - - - - - Upto March 31, 2022 102.85 95.01 5.17 6.48 209.51 - For the year 14.55 28.81 1.62 1.84 46.82 - Disposal and adjustments - - - (2.75) (2.75) - Upto March 31, 2023 117.40 123.82 6.79 5.57 253.58 - Net carrying amount As at March 31, 2022 291.02 310.70 7.77 10.00 619.49 - As at March 31, 2023 276.47 289.32 6.87 5.91 578.57 66.00 1Building includes premises (along with affixed land) taken on 30 year lease, and classified as finance lease. The carrying value of leased building included in buildings above is as follows: (` lakhs) Buildings March 31, 2023 March 31, 2022 Cost | Deemed cost 392.81 392.81 Accumulated depreciation (116.39) (101.84) Net carrying amount 276.42 290.97 2The manufacturing plant of the Company is installed in land and building leased by the joint venturer, Atul Ltd. Capital work-in progress ageing (` lakhs) Particulars As at March 31, 2023 Total Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress 66.00 - - - 66.00 Projects temporarily suspended - - - - - (` lakhs) Particulars As at March 31, 2022 Total Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress - - - - - Projects temporarily suspended - - - - -

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