Atul Ltd 2021-22

219 Statutory Reports 24 - 109 Financial Statements 110 - 263 Corporate Overview 01 - 23 (` cr) Note 8 Other financial assets As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Security deposits for utilities and premises 0.86 2.05 0.54 2.13 b) Derivative financial assets designated as hedges (net ) 0.50 - 0.60 - c) Finance lease receivables (refer Note 29.12) - 6.89 - 3.58 d) Balance with banks in fixed deposits, with maturity beyond 12 months - 0.01 - - e) Interest | Dividend receivable 0.47 - - - f) Other receivables (including discount receivable, insurance receivable, etc) 14.45 - 13.97 - 16.28 8.95 15.11 5.71 (` cr) Note 9 Other assets As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Balances with government authorities i) Taxes paid under protest - 17.06 - 19.19 ii) GST | VAT receivable 93.32 29.48 59.24 15.29 iii) Balances with statutory authorities 6.25 - 0.11 - iv) Deposit paid under protest - 0.17 - 0.17 v) Security deposit - 2.08 - 2.09 b) Export incentive receivables 14.62 - 19.41 - c) Capital advances - 86.73 - 20.95 d) Prepayment Others 61.50 - 37.77 - e) Other receivables 4.90 0.01 3.03 0.45 180.59 135.53 119.56 58.14 (` cr) Note 10 Inventories1.2.3 As at March 31, 2022 As at March 31, 2021 a) Raw materials and packing materials 200.69 155.57 Add: Goods-in-transit 14.25 9.80 214.94 165.37 b) Work-in-progress 186.65 134.91 c) Finished goods 383.69 249.96 d) Stock-in-trade 23.92 3.57 e) Stores, spares and fuel 49.48 35.90 Add: Goods-in-transit 5.44 4.43 54.92 40.33 864.12 594.14 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).

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