Amal Ltd | Annual Report 2021-22 (` lakhs) Note 8 Trade receivables As at March 31, 2022 As at March 31, 2021 Considered good - unsecured i) Related parties (refer Note 27.3) 113.13 469.01 ii) Others 21.15 17.59 134.28 486.60 Trade receivables consists of few customers, primarily from the related parties, for which ongoing credit evaluation is performed on the financial condition of the account receivables, historical experience of collecting receivables, subsequent realisations and orders in hand. Based on evaluation, allowance for doubtful debts recognised in the Standalone Statement of Profit and Loss is nil. Trade receivable ageing (` lakhs) No. Particulars As at March 31, 2022 Not due Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total 1 Undisputed trade receivables: considered good 134.28 - - - - - 134.28 (` lakhs) No. Particulars As at March 31, 2021 Not due Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total 1 Undisputed trade receivables: considered good 484.86 1.74 - - - - 486.60 (` lakhs) Note 9 Cash and cash equivalents As at March 31, 2022 As at March 31, 2021 a) Balances with banks In current accounts 11.85 27.64 b) Cash on hand 0.06 0.10 11.91 27.74 There are no repatriation restrictions with regard to cash and cash equivalents.
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