145 Statutory Reports 24 - 109 Financial Statements 110 - 263 Corporate Overview 01 - 23 (` cr) Note 9 Inventories1,2,3 As at March 31, 2022 As at March 31, 2021 a) Raw materials and packing materials 185.44 140.97 Add: Goods-in-transit 14.18 9.80 199.62 150.77 b) Work-in-progress 181.81 127.42 c) Finished goods 259.85 192.95 d) Stock-in-trade 9.31 3.57 e) Stores, spares and fuel 45.17 31.43 Add: Goods-in-transit 5.27 4.43 50.44 35.86 701.03 510.57 1Valued at cost or net realisable value, whichever is lower 2Inventories have been offered as security against the working capital facilities provided by the bank 3Amounts (reversed) | provided in the Standalone Statement of Profit and Loss of ` (6.55) cr (March 31, 2021: ` 6.91 cr) (` cr) Note 10 Trade receivables1 As at March 31, 2022 As at March 31, 2021 a) Considered good - unsecured i) Related parties (refer Note 28.4) 331.49 125.29 ii) Others 730.80 592.13 b) Which have significant increase in credit risk i) Related parties (refer Note 28.4) 0.10 0.76 ii) Others 8.66 7.19 c) Credit impaired Less: Allowance for doubtful debts (refer Note 28.8)2 (12.22) (11.85) 1,058.83 713.53 Notes 1Trade receviables have been offered as security against the working capital facilities provided by the bank 2Allowance for doubtful debts recognised (including expected credit loss) in the Standalone Statement of Profit and Loss of ` 0.37 cr (March 31, 2021: ` 1.78 cr) Trade receivables ageing (` cr) No. Particulars As at March 31, 2022 Not due Less than 6 months 6 months- 1 year 1-2 years 2-3 years More than 3 years Total 1. Undisputed trade receivables: considered good 950.80 111.49 - - - 1062.29 2. Undisputed trade receivables: which have significant increase in credit risk - - 2.72 0.95 0.50 4.59 8.76 Allowance for doubtful debts* - (4.70) (1.49) (0.95) (0.50) (4.58) (12.22) 950.80 106.79 1.23 - - - 1,058.83 *Allowance for doubtful debts include expected credit loss provision
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