224 Atul Ltd | Annual Report 2022-23 Atul Ltd | Annual Report 2022-23 Atul Ltd Atul House G I Patel Marg Ahmedabad 380 014, Gujarat India Atul Ltd | Annual Report 2022-23 Reconnect | Reimagine | Regrow Corporate Overview Statutory Reports Financial Statements (` cr) Note 11 Trade receivables1 As at March 31, 2023 As at March 31, 2022 a) Considered good - unsecured 846.58 993.08 b) Which have significant increase in credit risk 14.46 8.66 Less: Allowance for doubtful debts (refer Note 30.8)2 (16.43) (12.73) 844.61 989.01 1Refer Note 16 (e) for information on trade receievables 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 ` 3.83 cr (March 31, 2022: ` 0.57 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 715.98 128.47 0.29 1.84 - - 846.58 2. Undisputed trade receivables: which have significant increase in credit risk - - 7.28 1.62 0.79 4.77 14.46 Allowance for doubtful debts* - (7.94) - (2.82) (0.80) (4.87) (16.43) 715.98 120.53 7.57 0.64 (0.01) (0.10) 844.61 *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 861.78 130.75 0.03 0.51 0.01 - 993.08 2. Undisputed 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 0.26 0.01 - 989.01 *Allowance for doubtful debts include expected credit loss provision. (` cr) Note 12 Cash and cash equivalents As at March 31, 2023 As at March 31, 2022 a) Balances with banks In current accounts 37.87 57.54 b) Cash on hand 0.18 0.15 38.05 57.69 There are no repatriation restrictions with regard to cash and cash equivalents.
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