Corporate Overview Statutory Reports Financial Statements 139 (` cr) Note 6 Loans As at March 31, 2024 As at March 31, 2023 Non-current Current Non-current Current Loan to group entities (refer Note 29.4 and 29.13) a) Considered good - secured 12.20 18.52 24.40 29.58 b) Considered good - unsecured1 6.51 35.02 653.98 165.02 18.71 53.54 678.38 194.60 1Loan of ` 670.22 cr were converted into non-cumulative redeemable preference shares of Atul Products Ltd as agreed upon by Atul Ltd and Atul Product Ltd during the year. (` cr) Note 7 Other financial assets As at March 31, 2024 As at March 31, 2023 Non-current Current Non-current Current a) Security deposits for utilities and premises 1.42 0.80 1.56 0.80 b) Finance lease receivables (refer Note 29.12) 9.05 1.82 9.87 2.02 c) Other receivables (including discount receivable) - 17.25 - 19.41 10.47 19.87 11.43 22.23 d) Interest receivables (refer Note 29.4) - 2.99 - 2.07 Less: Provision for doubtful interest receivable - (1.29) - - - 1.70 - 2.07 10.47 21.57 11.43 24.30 (` cr) Note 8 Other assets As at March 31, 2024 As at March 31, 2023 Non-current Current Non-current Current a) Capital advances 5.20 - 16.67 - b) Advances other than capital advance i) Security deposits 0.00 - 0.00 - ii) Others - 29.46 - 28.19 c) Balances with government authorities 30.87 71.19 24.08 62.93 d) Other receivables (including prepaid expenses) - 6.60 - 6.62 36.07 107.25 40.75 97.74 (` cr) Note 9 Inventories As at March 31, 2024 As at March 31, 2023 a) Raw materials and packing materials 138.83 139.96 Add: Goods-in-transit 27.78 17.72 166.61 157.68 b) Work-in-progress 119.12 164.38 c) Finished goods 220.88 265.05 d) Stock-in-trade 8.92 10.80 e) Stores, spares and fuel 45.59 48.30 Add: Goods-in-transit 2.08 1.43 47.67 49.73 563.20 647.64 Notes: Measured at the lower of cost and net realisable value Refer Note 17 (c) for information on inventories have been offered as security against the working capital facilities provided by the bank Amounts provided in the Standalone Statement of Profit and Loss of ` 4.21 cr (March 31, 2023: ` 7.46 cr)
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