Amal Ltd 2018-19

71 ( ` 000) Note 3(c) Other financial assets As at March 31, 2019 As at March 31, 2018 Non-current Non-current Security deposits for utilities and premises Unsecured, considered good 3,905 3,905 ( ` 000) Note 4 Current tax assets (net) As at March 31, 2019 As at March 31, 2018 Income tax paid in advance | Tax Deducted at Source 7,074 87 Tax liability (4,661) - 2,413 87 ( ` 000) Note 5 Other assets As at March 31, 2019 As at March 31, 2018 Current Non-current Current Non-current Income tax refund receivable - 4 - 4 Balances with the Government authorities - - - 1 Prepaid gratuity 920 - 981 - Advance to staff 25 - 24 - Prepayments 316 - 455 - Interest accrued 1,346 - 1,539 - Advance to creditors i) Unsecured, considered good 1,810 - 1,074 - ii) Unsecured, considered doubtful - - 35 - 1,810 - 1,109 - Less: Provision for doubtful advances - - (35) - 1,810 - 1,074 - 4,417 4 4,073 5 ( ` 000) Note 6 Inventories 1 As at March 31, 2019 As at March 31, 2018 Raw materials and packing materials 1,966 1,688 Add: Goods-in-transit 1,280 - 3,246 1,688 Work-in-progress 1,487 1,590 Finished goods 1,206 713 Stores, spares and fuel 4,385 6,407 10,324 10,398 1 Valued at cost or net realisable value, whichever is lower Notes: i) Inventories are given as security against the secured loan from a related party - (refer Note 9). ii) Written-down value of inventories to net realisable value amounted to ` 9.32 lakhs. These were recognised as an expense during the year and included in repairs and manintenance in the Statement of Profit and Loss. Notes to the Financial Statements