218 Annual Report 2023-24 Atul Ltd (` cr) Note 10 Inventories As at March 31, 2024 As at March 31, 2023 a) Raw materials and packing materials 155.22 152.85 Add: Goods-in-transit 28.26 17.89 183.48 170.74 b) Work-in-progress 127.08 169.28 c) Finished goods 226.44 362.11 d) Stock-in-trade 17.28 25.76 e) Stores, spares and fuel 61.89 60.05 Add: Goods-in-transit 2.09 1.42 63.98 61.47 618.26 789.36 Measured at the lower of cost and net realisable value Refer Note 16 (e) for information on inventories have been offered as security against the working capital facilities provided by the bank. Amounts provided in the Consolidated Statement of Profit and Loss of ` 8.76 cr (March 31, 2023: ` 11.60 cr) (` cr) Note 11 Trade receivables1 As at March 31, 2024 As at March 31, 2023 a) Considered good - unsecured 927.48 846.58 b) Which have significant increase in credit risk 15.21 14.46 942.69 861.04 Less: Allowance for doubtful debts (refer Note 30.8)2 (15.65) (16.43) 927.04 844.61 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 | written back (including expected credit loss) in the Consolidated Statement of Profit and Loss of ` (0.17) cr (March 31, 2023: ` 3.83 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 784.09 143.39 - - - - 927.48 2. Undisputed trade receivables: which have significant increase in credit risk - - 3.10 5.93 2.21 2.98 14.22 3. Disputed trade receivables: which have significant increase in credit risk - - - - - 0.99 0.99 Allowance for doubtful debts* - (0.58) (2.97) (5.92) (2.21) (3.97) (15.65) 784.09 142.81 0.13 0.01 - - 927.04 *Allowance for doubtful debts include expected credit loss provision.
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