Atul Ltd 2020-21

187 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 ( ` cr) Note 7 Loans As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current Loan to others a) Considered good - unsecured 0.13 3.72 0.15 0.12 0.13 3.72 0.15 0.12 ( ` cr) Note 8 Other financial assets As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current a) Security deposits for utilities and premises 0.54 2.13 0.90 2.10 b) Derivative financial assets designated as hedges (net ) 0.60 - - - c) Finance lease receivables (refer Note 29.12) - 3.58 - 1.20 d) Balance with banks in fixed deposits, with maturity beyond 12 months - - - 0.01 e) Other receivables (including discount receivable, insurance receivable, etc) 13.97 - 32.05 - 15.11 5.71 32.95 3.31 ( ` cr) Note 9 Other assets As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current a) Balances with government authorities i) Taxes paid under protest - 19.19 - 19.19 ii) GST | VAT receivable 59.24 15.29 53.20 17.61 iii) Balances with statutory authorities 0.11 - 0.34 - iv) Deposit paid under protest - 0.17 - 0.17 v) Security deposit - 2.09 - 2.08 b) Export incentive receivables 19.41 - 27.01 - c) Capital advances - 20.95 - 27.20 d) Prepayment Others 37.76 - 43.83 - e) Other receivables 3.03 0.45 1.02 0.52 119.56 58.14 125.40 66.77 ( ` cr) Note 10 Inventories* As at March 31, 2021 As at March 31, 2020 a) Raw materials and packing materials 155.57 112.12 Add: Goods-in-transit 9.80 28.76 165.37 140.88 b) Work-in-progress 134.91 130.65 c) Finished goods 249.96 196.27 d) Stock-in-trade 3.57 0.65 e) Stores, spares and fuel 35.90 30.85 Add: Goods-in-transit 4.43 4.07 40.33 34.92 594.14 503.37 *Valued at cost or net realisable value, whichever is lower.