Amal Ltd 2019-20

79 ( ` lakhs ) Note 5 Other assets As at March 31, 2020 As at March 31, 2019 Current Non- current Current Non- current a) Income tax refund receivable 0.04 0.04 b) Prepaid i) Gratuity 10.04 - 9.20 - ii) Others 15.48 - 0.40 - c) Advance to staff 0.36 - 0.25 - d) Advances Others 8.89 - 18.10 - e) Other receivables 14.66 - 16.22 - 49.43 0.04 44.17 0.04 ( ` lakhs ) Note 6 Inventories 1 As at March 31, 2020 As at March 31, 2019 a) Raw materials and packing materials 18.82 19.66 Add: Goods-in-transit - 12.80 18.82 32.46 b) Work-in-progress 8.47 14.87 c) Finished goods 4.22 12.06 d) Stores, spares and fuel 61.91 43.85 93.42 103.24 1 Valued at cost or net realisable value, whichever is lower. The Company determines realisable value of inventory based on the latest selling prices, customer orders on hand and margins, adjusted to reflect current and estimated future economic conditions also taking into account estimates of possible effect from the pandemic relating to COVID-19. Amounts recognised in the Statement of Profit and Loss as at March 31, 2020 of ` (0.19) lakhs (March 31, 2019: ` 9.32). Inventories are given as security against secured loan from a related party (refer Note 11 (ii)) ( ` lakhs ) Note 7 Trade receivables As at March 31, 2020 As at March 31, 2019 Considered good - unsecured i) Related parties (refer Note 26.3) 686.74 1,127.92 ii) Others 26.92 23.15 713.66 1,151.07 Notes to the Financial Statements