87 (` lakhs) Note 4 Loans As at March 31, 2022 As at March 31, 2021 Current Noncurrent Current Noncurrent Loan to subsidiary company (refer Note 27.3 and 27.11) Considered good - unsecured - 2,202.00 - - - 2,202.00 - - (` lakhs) Note 5 Other financial assets As at March 31, 2022 As at March 31, 2021 Current Noncurrent Current Noncurrent a) Security deposits for utilities and premises - 22.66 - 37.35 b) Sales tax paid under protest - - - 0.50 c) Other receivables Related party (refer Note 27.3) 8.67 - 6.38 - 8.67 22.66 6.38 37.85 (` lakhs) Note 6 Other assets As at March 31, 2022 As at March 31, 2021 Current Noncurrent Current Noncurrent a) Gratuity fund 3.45 - 4.70 - b) Prepaid expenses 2.83 0.50 3.24 - c) Advance to staff - - 0.07 - d) Advances for goods and services 57.18 - 48.58 - e) Other receivables 3.89 - 3.84 - f) Capital advances - - - 4.95 67.35 0.50 60.43 4.95 (` lakhs) Note 7 Inventories As at March 31, 2022 As at March 31, 2021 a) Raw materials1 95.97 27.48 Add: Goods-in-transit 38.27 - 134.24 27.48 b) Finished goods1 41.62 17.75 c) Stores, spares and fuel 80.34 92.55 256.20 137.78 1Valued at cost or net realisable value, whichever is lower.
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