Atul Ltd 2015-16

147 ( ` cr) Note 17 Inventories * As at March 31, 2016 As at March 31, 2015 a) Raw materials and packing materials 72.27 85.38 Add: Goods-in-transit 29.59 22.43 101.86 107.81 b) Work-in-progress 123.94 115.27 c) Finished goods 172.29 159.53 d) Stock-in-trade 7.20 4.46 e) Stores, spares and fuel 27.91 21.07 Add: Goods-in-transit 1.64 7.13 29.55 28.20 434.84 415.27 *Goods-in-transit at cost to date and others at cost or net realisable value whichever is lower. ( ` cr) Note 18 Trade receivables As at March 31, 2016 As at March 31, 2015 a) Trade receivables outstanding for more than 6 months from the date they became due for payment: i) Unsecured, considered good 4.69 3.13 ii) Doubtful 3.80 2.81 Less: Provision for doubtful debts 3.80 2.81 – – 4.69 3.13 b) Others: i) Unsecured, considered good 430.08 439.29 434.77 442.42 ( ` cr) Note 19 Cash and bank balances As at March 31, 2016 As at March 31, 2015 a) Cash and cash equivalents: i) Balances with banks In current accounts 17.11 30.02 Deposit with bank for less than 3 months maturity 2.26 3.76 ii) Cash on hand 0.10 0.09 19.47 33.87 b) Other bank balances: Earmarked balances with banks i) Unclaimed dividend | interest on public deposit 1.46 1.29 ii) Short-term bank deposits with original maturity between 3 to 12 months (including margin money deposits) 1.90 1.46 3.36 2.75 22.83 36.62 Notes to the Consolidated Financial Statements

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