113 / 236
111
(
`
cr)
Note 7 Other financial assets
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
Current
Non-
current
Current
Non-
current
Current
Non-
current
a)
Security deposits for utilities and premises
0.41
2.86
0.60
2.86
0.83
2.76
b)
Derivative financial assets – foreign
exchange forward contracts
1.31
–
3.55
2.37
3.34
5.47
c)
Finance lease receivable
–
1.38
–
1.29
–
1.42
d)
Balance with banks in fixed deposits, with
maturity beyond 12 months
–
0.41
–
–
–
0.02
e)
Dividend receivable
15.93
–
0.09
–
–
–
f)
Other receivables (including discount
receivable, insurance receivable, etc.)
7.47
–
6.67
–
7.52
–
25.12
4.65
10.91
6.52
11.69
9.67
(
`
cr)
Note 8 Other assets
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
Current
Non-
current
Current
Non-
current
Current
Non-
current
a) Balances with the Government authorities
i) Tax paid under protest
–
16.46
–
19.91
–
16.80
ii) VAT receivable
6.33
34.99
37.35
28.67
26.07
29.84
iii) Balances with the statutory authorities
59.00
–
49.40
–
49.78
–
iv) Deposit paid under protest
–
3.41
–
0.98
–
–
v) Security deposit
–
2.00
–
2.00
–
2.00
b) Export incentive receivable
30.37
–
34.76
–
29.66
–
c) Capital advances
–
17.77
–
20.16
–
22.88
d) Advances
i) Related Parties (refer Note 27.4)
–
–
0.17
–
4.13
–
ii) Others
25.02
–
24.86
–
18.86
–
e) Other receivables
0.78
–
0.64
–
0.48
–
121.50
74.63
147.18
71.72
128.98
71.52
(
`
cr)
Note 9 Inventories *
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
a) Raw materials and packing materials
82.22
68.01
79.22
Add: Goods-in-transit
18.01
28.90
22.00
100.23
96.91
101.22
b) Work-in-progress
112.76
113.64
107.13
c) Finished goods
112.03
127.48
109.05
d) Stock-in-trade
5.55
7.10
4.38
e) Stores, spares and fuel
30.27
27.41
20.74
Add: Goods-in-transit
7.05
1.63
7.13
37.32
29.04
27.87
367.89
374.17
349.65
* Goods-in-transit at cost to date and others at cost or net realisable value whichever is lower.
Amounts recognised in the Statement of Profit and Loss
Written-down value of inventories to net realisable value amounted to
`
6.21 cr (March 31, 2016:
`
10.09 cr). These were recognised as an
expense during the year and included in cost of materials consumed, and changes in value of inventories of work-in-progress, stock-in-trade
and finished goods in the Statement of Profit and Loss.
Notes
to the Financial Statements