119 / 220
117
(
`
cr)
Note 7 Other financial assets
As at
March 31, 2018
As at
March 31, 2017
Current
Non-
current
Current
Non-
current
a)
Security deposits for utilities and premises
0.37
0.73
0.41
2.86
b)
Derivative financial assets – foreign exchange forward contracts
0.05
–
1.31
–
c)
Finance lease receivable
–
1.25
–
1.38
d)
Balance with banks in fixed deposits, with maturity beyond
12 months
–
0.50
–
0.41
e)
Dividends receivable
17.38
–
15.93
–
f)
Other receivables (including discount receivable, insurance
receivable, etc)
14.14
–
7.47
–
31.94
2.48
25.12
4.65
(
`
cr)
Note 8 Other assets
As at
March 31, 2018
As at
March 31, 2017
Current
Non-
current
Current
Non-
current
a) Balances with the Government authorities
i) Taxes paid under protest
–
18.82
–
16.46
ii) VAT receivable
–
19.07
6.33
34.99
iii) GST receivable
76.89
–
–
–
iv) Balances with the statutory authorities
0.14
–
59.00
–
v) Deposit paid under protest
–
0.24
–
3.41
vi) Security deposit
–
2.00
–
2.00
b) Export incentive receivable
24.09
–
30.37
–
c) Capital advances
–
3.91
–
17.77
d) Advances
i) Related Parties (refer Note 27.4)
0.55
–
–
–
ii) Others
25.03
–
25.02
–
e) Other receivables
0.98
–
0.78
–
127.68
44.04
121.50
74.63
(
`
cr)
Note 9 Inventories*
As at
March 31, 2018
As at
March 31, 2017
a) Raw materials and packing materials
107.27
82.22
Add: Goods-in-transit
31.58
18.01
138.85
100.23
b) Work-in-progress
99.11
112.76
c) Finished goods
97.54
112.03
d) Stock-in-trade
1.93
5.55
e) Stores, spares and fuel
31.69
30.27
Add: Goods-in-transit
9.83
7.05
41.52
37.32
378.95
367.89
* Valued 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
`
6.85 cr (March 31, 2017:
`
6.21 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