220 Atul Ltd | Annual Report 2021-22 (` cr) Note 11 Trade receivables1 As at March 31, 2022 As at March 31, 2021 a) Considered good - unsecured 993.08 738.19 b) Which have significant increase in credit risk 8.66 7.20 Less: Allowance for doubtful debts (refer Note 29.8)2 (12.73) (12.16) 989.01 733.23 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 Consolidated Statement of Profit and Loss of ` 0.57 cr (March 31, 2021: ` 1.85 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 861.78 130.75 0.03 0.51 0.01 - 993.08 2. Disputed trade receivables: which have significant increase in credit risk - - 2.63 0.95 0.50 4.58 8.66 Allowance for doubtful debts* - (4.96) (1.49) (1.20) (0.50) (4.58) (12.73) 861.78 125.79 1.17 0.01 0.01 - 989.01 *Allowance for doubtful debts include expected credit loss provision. (` cr) No. Particulars As at March 31, 2021 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 646.26 91.87 0.06 - - - 738.19 2. Disputed trade receivables: which have significant increase in credit risk - - 0.86 1.20 1.78 3.36 7.20 Allowance for doubtful debts* - (5.00) (0.86) (1.16) (1.78) (3.36) (12.16) 646.26 86.87 0.06 0.04 - - 733.23 *Allowance for doubtful debts include expected credit loss provision. (` cr) Note 12 Cash and cash equivalents As at March 31, 2022 As at March 31, 2021 a) Balances with banks In current accounts 57.54 46.74 b) Cash on hand 0.15 0.17 57.69 46.91 There are no repatriation restrictions with regard to cash and cash equivalents.
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