PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 106 Procter & Gamble Hygiene and Health Care Limited 21 Cost of raw and packing materials consumed Year ended June 30, 2020 Year ended June 30, 2019 ` in lakhs ` in lakhs Inventories at the beginning of year 7 374 3 055 Add: Purchases 1 06 177 99 577 1 13 551 1 02 632 Less: inventories at the end of year 6 930 7 374 Cost of raw and packing materials consumed 1 06 621 95 258 22 Changes in inventories of finished goods, work-in-progress and stock-in-trade Year ended June 30, 2020 Year ended June 30, 2019 ` in lakhs ` in lakhs Inventories at the beginning of year: Finished Goods 7 721 4 238 Stock-in-Trade 3 195 3 642 Work-in-Progress 867 130 11 783 8 010 Inventories at the end of year: Finished Goods 8 776 7 721 Stock-in-Trade 2 987 3 195 Work-in-Progress 802 867 12 565 11 783 Net (increase) (782) (3 773) 23 Employee benefits expense Year ended June 30, 2020 Year ended June 30, 2019 ` in lakhs ` in lakhs Salaries and wages 13 426 11 137 Contribution to provident and other funds (refer note 29) 1 809 1 612 Share-based payment to employees (refer note 31) 1 061 840 Staff welfare expense 1 156 1 035 Recovery of employee cost cross charged by related parties (refer note 37) (123) (1 240) 17 329 13 384

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