Amal Ltd 2020-21

135 ( ` lakhs ) Note 5 Other assets As at March 31, 2021 As at March 31, 2020 Current Non- current Current Non- current a) Income tax refund receivable - - - 0.04 b) Prepaid i) Gratuity 4.70 - 10.04 - ii) Others 3.23 - 15.48 - c) Advances to staff 0.07 - 0.36 - d) Advances for goods and services 48.58 - 8.89 - e) Other receivables 3.84 - 14.66 - f) Capital advances - 267.16 - - g) GST receivables 96.50 - - - 156.92 267.16 49.43 0.04 ( ` lakhs ) Note 6 Inventories 1 As at March 31, 2021 As at March 31, 2020 a) Raw materials and packing materials 27.48 18.82 b) Work-in-progress - 8.47 c) Finished goods 17.75 4.22 d) Stores, spares and fuel 92.55 61.91 137.78 93.42 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 taking into account the possible effect due to COVID-19 pandemic. Reversal of written down amounts recognised in the Consolidated Statement of Profit and Loss: ` (0.06) lakhs (March 31, 2020: ` (0.19) lakhs) During the year, the Group has changed inventory valuation method from FIFO to weighted average the impact of which is not material. ( ` lakhs ) Note 7 Trade receivables As at March 31, 2021 As at March 31, 2020 Considered good - unsecured i) Related party (refer Note 25.3) 464.51 686.74 ii) Others 17.59 26.92 482.10 713.66