Amal Ltd 2020-21

157 ( ` lakhs ) Contractual maturities of financial liabilities as at March 31, 2021 Less than 1 year More than 1 year Total Borrowings 200.00 444.13 644.13 Capital creditors 339.92 - 339.92 Trade payables 314.80 - 314.80 Lease liability - 0.87 0.87 Security deposits payable 19.51 - 19.51 Employee benefits payable 17.97 - 17.97 ( ` lakhs ) Contractual maturities of financial liabilities as at March 31, 2020 Less than 1 year More than 1 year Total Borrowings 200.00 400.00 600.00 Trade payables 238.80 - 238.80 Lease liability - 0.87 0.87 Security deposits payable 13.82 - 13.82 Employee benefits payable 13.46 - 13.46 c) Market risk i) Cash flow and fair value interest rate risk Maturity analysis of financial liabilities of the Group is based on contractually agreed undiscounted cash flows as at the Balance Sheet date: Entire borrowings of the Company are from the Atul Ltd (holding company) and have a fixed rate borrowings that is 0% and are carried at amortised cost. They are therefore not subject to interest rate risk as defined in Ind AS 107, since neither the carrying amount nor the future cash flows will fluctuate because of a change in market interest rates. ii) Price risk Exposure The Group is mainly exposed to the price risk due to its investments in mutual funds. The price risk arises due to uncertainties about the future market values of these investments. In order to manage its price risk arising from investments in equity instruments, the Group maintains its portfolio in accordance with the framework set by the risk management policies. Sensitivity ( ` lakhs ) Particulars Impact in the Consolidated Statement of Profit and Loss March 31, 2021 March 31, 2020 Price increase by 10%* 191.17 148.12 Price decrease by 10%* (191.17) (148.12) * Ceteris paribus Note 25.7 Financial risk management (continued)