140 / 260
(
`
cr)
Note 8 Other assets
As at
March 31, 2019
As at
March 31, 2018
Current
Non-current
Current
Non-current
a) Balances with government authorities
i)
Taxes paid under protest
-
ǧǯȦǬǪ
-
18.82
ii) VAT receivable
-
6.50
-
19.07
iii) GST receivable
81.38
-
76.89
-
iv) Balances with statutory authorities
0.55
-
ǦȦǧǪ
-
v) Deposit paid under protest
-
0.17
-
ǦȦǨǪ
vi) Security deposit
-
2.00
-
2.00
b) Export incentive receivables
35.31
-
ǨǪȦǦǯ
-
c) Capital advances
-
ǯȦǨǪ
-
3.91
d) Advances
i)
¤ĚŕîƥĚē ƎîƑƥĿĚƙ ȳƑĚljĚƑ sūƥĚ ǨǮȦǪȴ
0.68
-
0.55
-
ii) Others
ǨǫȦǦǪ
-
25.03
-
e) Other receivables
0.73
-
0.98
-
143.69
37.55
127.68
44.04
(
`
cr)
Note 9 Inventories*
As at
March 31, 2019
As at
March 31, 2018
a) Raw materials and packing materials
ǧǦǪȦǬǭ
107.27
Add: Goods-in-transit
19.12
31.58
123.79
138.85
b) Work-in-progress
110.62
99.11
c) Finished goods
ǧǪǬȦǯǪ
ǯǭȦǫǪ
d) Stock-in-trade
1.72
1.93
e) Stores, spares and fuel
ǪǦȦǩǫ
31.69
Add: Goods-in-transit
ǪȦǩǯ
9.83
ǪǪȦǭǪ
ǪǧȦǫǨ
427.81
378.95
* Valued at cost or net realisable value, whichever is lower.
ŞūƭŠƥƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȠ
Written-down value of inventories to net realisable value amounted to
`
12.26 cr (March 31, 2018:
`
6.85 cr). These were
recognised as an expense during the year and included in cost of materials consumed, and changes in value of inventories of
DžūƑŒȹĿŠȹƎƑūijƑĚƙƙȡ ƙƥūČŒȹĿŠȹƥƑîēĚ îŠē ǛŠĿƙĺĚē ijūūēƙ ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȦ
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250
138
Atul Ltd | Annual Report 2018-19