Atul Ltd 2018-19

( ` cr) Note 9 Other assets As at March 31, 2019 As at March 31, 2018 Current Non-current Current Non-current a) Balances with government authorities i) ¹îNJĚƙ ƎîĿē ƭŠēĚƑ ƎƑūƥĚƙƥ - ǧǯȦǬǪ - 18.83 ii) VAT receivable 0.61 6.50 0.78 19.07 iii) GST receivable 92.22 - 79.13 - iv) Balances with statutory authorities 0.57 - 0.15 - v) Deposit paid under protest - 0.17 - ǦȦǨǪ vi) Security deposit - 2.05 - 2.00 b) /NJƎūƑƥ ĿŠČĚŠƥĿDŽĚ ƑĚČĚĿDŽîċŕĚƙ 35.38 - ǨǪȦǨǬ - c) Capital advances - ǯȦǭǪ - 9.53 d) Prepayment Others 26.61 - 26.66 - e) Other receivables 3.01 - ǨȦǪǯ - 158.40 38.10 133.47 49.67 ( ` cr) Note 10 Inventories* As at March 31, 2019 As at March 31, 2018 a) Raw materials and packing materials (refer Note 29.16) 112.06 112.39 Add: Goods-in-transit 20.72 32.57 132.78 ǧǪǪȦǯǬ b) Work-in-progress (refer Note 29.16) 110.78 ǯǯȦǪǨ c) Finished goods (refer Note 29.16) 220.35 122.25 d) Stock-in-trade 1.73 1.93 e) Stores, spares and fuel (refer Note 29.16) ǪǧȦǭǯ ǩǩȦǦǪ Add: Goods-in-transit ǪȦǩǯ 9.83 ǪǬȦǧǮ ǪǨȦǮǭ 511.82 411.43 *Valued at cost or net realisable value whichever is lower. ŞūƭŠƥƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȠ Written-down of inventories to net realisable value amounted to ` 12.35 cr (March 31, 2018: ` 6.91 cr). These were ƑĚČūijŠĿƙĚē îƙ îŠ ĚNJƎĚŠƙĚ ēƭƑĿŠij ƥĺĚ NjĚîƑ îŠē ĿŠČŕƭēĚē ĿŠ Čūƙƥ ūlj ŞîƥĚƑĿîŕƙ ČūŠƙƭŞĚē îŠē ČĺîŠijĚƙ ĿŠ DŽîŕƭĚ ūlj ĿŠDŽĚŠƥūƑĿĚƙ ūlj DžūƑŒȹĿŠȹƎƑūijƑĚƙƙȡ ƙƥūČŒȹĿŠȹƥƑîēĚ îŠē ǛŠĿƙĺĚē ijūūēƙ ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȦ 206 Atul Ltd | Annual Report 2018-19 Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250