149 (` cr) Note 10 Trade receivables1 As at March 31, 2023 As at March 31, 2022 a) Considered good - unsecured i) Related parties (refer Note 29.4) 254.26 331.49 ii) Others 638.61 730.80 b) Which have significant increase in credit risk i) Related parties (refer Note 29.4) 0.10 0.24 ii) Others 8.66 14.42 c) Credit impaired Less: Allowance for doubtful debts (refer Note 29.8)2 (13.67) (12.22) 893.86 1,058.83 Notes: 1Refer Note 17 (c) for information on trade receivables 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 ` 1.45 cr (March 31, 2022: ` 0.37 cr) Trade receivables ageing (` cr) No. Particulars As at March 31, 2023 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 754.20 138.67 - - - - 892.87 2. Undisputed trade receivables: which have significant increase in credit risk - - 7.36 1.65 0.79 4.86 14.66 Allowance for doubtful debts* - (7.05) - (0.97) (0.79) (4.86) (13.67) 754.20 131.62 7.36 0.68 - - 893.86 *Allowance for doubtful debts include expected credit loss provision (` 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 - - - - 1,062.29 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* - - (1.49) (0.95) (0.50) (4.58) (12.22) 950.80 106.79 1.23 - - 0.01 1,058.83 *Allowance for doubtful debts include expected credit loss provision
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