RACL 2023-24

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, 2022 393.87 405.71 12.94 16.48 829.00 - Additions - 7.43 0.72 - 8.15 66.00 Deductions and adjustments - - - (5.00) (5.00) - As at March 31, 2023 393.87 413.14 13.66 11.48 832.15 66.00 Additions - 83.09 - 14.00 97.09 15.20 Disposal and adjustments - (80.89) - (11.48) (92.37) (80.73) As at March 31, 2024 393.87 415.34 13.66 14.00 836.87 0.47 Depreciation Up to 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) - Up to March 31, 2023 117.40 123.82 6.79 5.57 253.58 - For the year 14.54 29.45 1.68 3.90 49.57 - Disposal and adjustments - (35.20) - (8.69) (43.89) - Up to March 31, 2024 131.94 118.07 8.47 0.78 259.26 - Net carrying amount As at March 31, 2023 276.47 289.32 6.87 5.91 578.57 66.00 As at March 31, 2024 261.93 297.27 5.19 13.22 577.61 0.47 1Building includes premises (along with affixed land) taken on 30 year lease, and classified as finance lease. (` lakhs) Buildings March 31, 2024 March 31, 2023 Cost | Deemed cost 392.81 392.81 Accumulated depreciation (130.93) (116.39) Net carrying amount 261.88 276.42 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, 2024 Total Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress 0.47 - - - 0.47 Projects temporarily suspended - - - - - (` 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 - - - - -

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