Atul Ltd 2017-18

Atul Ltd | Annual Report 2017-18 ( ` cr) Note 10 Inventories* As at March 31, 2018 As at March 31, 2017 a) Raw materials and packing materials 113.38 86.15 Add: Goods-in-transit 31.58 18.01 144.96 104.16 b) Work-in-progress 99.42 112.88 c) Finished goods 122.25 157.92 d) Stock-in-trade 1.93 5.55 e) Stores, spares and fuel 33.04 31.68 Add: Goods-in-transit 9.83 7.05 42.87 38.73 411.43 419.24 * Valued at cost or net realisable value, whichever is lower. Amounts recognised in the Consolidated Statement of Profit and Loss: Written-down of inventories to net realisable value amounted to ` 6.85 cr (March 31, 2017: ` 6.22 cr). These were recognised as an expense during the year and included in cost of materials consumed and changes in value of inventories of work-in-progress, stock-in-trade and finished goods in the Consolidated Statement of Profit and Loss. ( ` cr) Note 11 Current investment As at March 31, 2018 As at March 31, 2017 Number of units Amount Number of units Amount Investment in mutual funds measured at FVPL a) Birla Sun Life Cash Plus Fund 61,566 0.62 62,660 0.63 b) HDFC Liquid Fund 1,873 0.20 1,873 0.19 c) SBI Premier Liquid Fund 1,129 0.70 1,129 0.19 d) Axis Short-term Fund – – 10,73,242 1.91 e) Axis Liquid Fund 21,724 4.18 – – 5.70 2.92 ( ` cr) Note 12 Trade receivables As at March 31, 2018 As at March 31, 2017 a) Unsecured, considered good Trade receivables 723.40 518.96 b) Unsecured, considered doubtful 2.60 3.16 Less: Allowance for doubtful debts (refer Note 29.8) 2.60 3.16 723.40 518.96 ( ` cr) Note 13 Cash and cash equivalents As at March 31, 2018 As at March 31, 2017 a) Balances with banks In current accounts 42.56 23.33 b) Cash on hand 0.11 0.11 42.67 23.44 There are no repatriation restrictions with regard to cash and cash equivalents. Notes to the Consolidated Financial Statements