140 Annual Report 2023-24 Atul Ltd (` cr) Note 10 Trade receivables1 As at March 31, 2024 As at March 31, 2023 a) Undisputed trade receivables considered good - unsecured i) Related parties (refer Note 29.4) 214.65 254.26 ii) Others 632.47 638.61 b) Which have significant increase in credit risk i) Related parties (refer Note 29.4) 1.70 0.24 ii) Others 13.14 14.42 861.96 907.53 Less: Allowance for doubtful debts (refer Note 29.8)2 (13.36) (13.67) 848.60 893.86 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 written off | recognised (including expected credit loss) in the Standalone Statement of Profit and Loss of ` (0.31) cr (March 31, 2023: ` 1.45 cr) Trade receivables ageing (` cr) No. Particulars As at March 31, 2024 Outstanding for following period from due date 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 717.23 129.88 - - - - 847.11 2. Undisputed trade receivables: which have significant increase in credit risk - - 4.60 5.96 0.30 3.00 13.86 3. Disputed trade receivables: which have significant increase in credit risk - - - - - 0.99 0.99 Allowance for doubtful debts* - - (3.11) (5.96) (0.30) (3.99) (13.36) 717.23 129.88 1.49 - - - 848.60 *Allowance for doubtful debts include expected credit loss provision (` cr) No. Particulars As at March 31, 2023 Outstanding for following period from due date 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 2.93 12.73 3. Disputed trade receivables: which have significant increase in credit risk - - - - - 1.93 1.93 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
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