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Atul Ltd | Annual Report 2016-17
(
`
cr)
Note 10 Inventories *
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
a) Raw materials and packing materials
86.15
70.70
83.79
Add: Goods-in-transit
18.01
29.30
22.00
104.16
100.00
105.79
b) Work-in-progress
115.56
116.88
111.40
c) Finished goods
166.06
174.25
161.74
d) Stock-in-trade
5.55
7.10
4.38
e) Stores, spares and fuel
31.68
27.91
21.07
Add: Goods-in-transit
7.05
1.64
7.13
38.73
29.55
28.20
430.06
427.78
411.51
* Goods-in-transit at cost to date and others at cost or net realisable value whichever is lower.
Amounts recognised in the Consolidated Statement of Profit and Loss
Write-downs of inventories to net realisable value amounted to
`
6.22 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 Consolidated Statement of Profit and Loss.
(
`
cr)
Note 11
Current investment
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
Number
of units
Amount
Number
of units
Amount
Number
of units
Amount
Investment in mutual funds measured
at FVPL
a) Birla Sun Life Cash Plus Fund
62,660
0.63 1,86,147
1.86
–
–
b) HDFC Liquid Fund
1,873
0.19
1,787
0.18 18,21,827
1.86
c) SBI Premier Liquid Fund
1,129
0.19
63
0.01
7,977
0.80
d) Axis Short-term Fund
10,73,242
1.91
–
–
–
–
2.92
2.05
2.66
(
`
cr)
Note 12 Trade receivables
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
a) Unsecured, considered good
i) Trade receivables
518.96
440.66
438.43
ii) Related Parties (refer Note 29.4)
–
0.73
0.73
b) Unsecured, considered doubtful
3.16
3.80
2.73
Less: Allowance for doubtful debts (refer
Note 29.8)
3.16
3.80
2.73
–
518.96
441.39
439.16
(
`
cr)
Note 13 Cash and cash equivalents
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
a) Balances with banks
In current accounts
23.33
17.97
30.89
b) Cash on hand
0.11
0.10
0.10
23.44
18.07
30.99
There are no repatriation restrictions with regard to cash and cash equivalents as at the end of the reporting period and prior
period.
Notes
to the Consolidated Financial Statements