Amal Ltd | Annual Report 2021-22 (` lakhs) Contractual maturities of financial liabilities as at March 31, 2021 Less than 1 year More than 1 year Total Borrowings 200.00 200.00 400.00 Trade payables 314.57 - 314.57 Creditors for capital goods 201.29 - 201.29 Security deposits payable 17.18 - 17.18 Employee benefits payable 17.99 - 17.99 c) Market risk i) Cash flow and fair value interest rate risk Maturity analysis of financial liabilities of the Company is based on contractually agreed undiscounted cash flows as at the Balance Sheet date: Entire borrowings of the Company are fromAtul Ltd (holding company) with a fixed rate of borrowing at 0% 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 Company 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 Company maintains its portfolio in accordance with the framework set by the risk management policies. Sensitivity (` lakhs) Particulars Impact in the Standalone Statement of Profit and Loss March 31, 2022 March 31, 2021 Price increase by 10%* - 189.15 Price decrease by 10%* - (189.15) *ceteris paribus Note 27.8 Segment information The Company operates in a single business segment that ismanufacturing of bulk chemicals. Further, its operations are confined within India and the major customer of the Company is Atul Ltd. Accordingly, there are no separate reportable segments as per Ind AS - 108 on ‘Operating Segment’ and no further disclosures are required.
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