Atul Ltd 2018-19

( ` cr) Note 8 Other assets As at March 31, 2019 As at March 31, 2018 Current Non-current Current Non-current a) Balances with government authorities i) Taxes paid under protest - ǧǯȦǬǪ - 18.82 ii) VAT receivable - 6.50 - 19.07 iii) GST receivable 81.38 - 76.89 - iv) Balances with statutory authorities 0.55 - ǦȦǧǪ - v) Deposit paid under protest - 0.17 - ǦȦǨǪ vi) Security deposit - 2.00 - 2.00 b) Export incentive receivables 35.31 - ǨǪȦǦǯ - c) Capital advances - ǯȦǨǪ - 3.91 d) Advances i) ¤ĚŕîƥĚē ƎîƑƥĿĚƙ ȳƑĚljĚƑ sūƥĚ ǨǮȦǪȴ 0.68 - 0.55 - ii) Others ǨǫȦǦǪ - 25.03 - e) Other receivables 0.73 - 0.98 - 143.69 37.55 127.68 44.04 ( ` cr) Note 9 Inventories* As at March 31, 2019 As at March 31, 2018 a) Raw materials and packing materials ǧǦǪȦǬǭ 107.27 Add: Goods-in-transit 19.12 31.58 123.79 138.85 b) Work-in-progress 110.62 99.11 c) Finished goods ǧǪǬȦǯǪ ǯǭȦǫǪ d) Stock-in-trade 1.72 1.93 e) Stores, spares and fuel ǪǦȦǩǫ 31.69 Add: Goods-in-transit ǪȦǩǯ 9.83 ǪǪȦǭǪ ǪǧȦǫǨ 427.81 378.95 * Valued at cost or net realisable value, whichever is lower. ŞūƭŠƥƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȠ Written-down value of inventories to net realisable value amounted to ` 12.26 cr (March 31, 2018: ` 6.85 cr). These were recognised as an expense during the year and included in cost of materials consumed, and changes in value of inventories of DžūƑŒȹĿŠȹƎƑūijƑĚƙƙȡ ƙƥūČŒȹĿŠȹƥƑîēĚ îŠē ǛŠĿƙĺĚē ijūūēƙ ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȦ Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250 138 Atul Ltd | Annual Report 2018-19