Financial Statements - Hemas Holdings, Ltd

DRIVING PERFORMANCE ● ENRICHING LIVES093 Hemas Holdings PLC Annual Report 2012/135 Finance Cost and Income (Contd...)GroupCompany2013 2012 2013 2012Rs.’000 Rs.’000 Rs.’000 Rs.’0005.2 Finance IncomeInterest Income from Available For Sale Investments - - - -Interest Income on Loans and Receivables -Related Party - - 84,475 47,005Interest Income on Loans and Receivable - Others 301,184 162,352 3,018 1,717Total Interest Income 301,184 162,352 87,493 48,722Unwinding of Fair Value Difference onFinancial Assets Measured at Amortised Cost 41,466 40,047 12,643 10,155Total Finance Income 342,650 202,399 100,136 58,8776 PROFIT BEFORE TAXStated after Charging/(Crediting) Group Company2013 2012 2013 2012Rs.’000 Rs.’000 Rs.’000 Rs.’000Included in Cost of SalesDepreciation 255,487 313,326 - -Provision for Obsolete Stocks (2,646) (19,272) - -Included in Administrative ExpensesEmployees Benefits including the followingDefined Benefit Plan Cost - Gratuity 64,938 32,837 5,804 5,725Defined Contribution Plan Cost - MSPS/EPF/ETF 159,168 126,386 13,876 11,735Depreciation 452,106 316,096 29,980 22,682Exchange Loss 738 81,922 - -Amortisation/ Impairment of Intangibles 42,004 37,970 975 1,956Impairment of Investment in Subsidiaries - - - 10,676(Gain)/Loss on Disposal of Property, Plant and Equipment (40,876) (37,651) (1,548) 2,666Auditors’ Fees and Expenses 10,911 10,764 1,248 1,076Legal Fees 2,059 1,365 48 3Donations 5,877 6,305 499 772Impairment of Trade Receivables (8,121) 4,428 17,921 18,472Included in Selling & Distribution ExpensesTransport Cost 80,828 99,525 - -Advertising Cost 471,302 413,637 - -