115 Above disclosures have been made based on information available with the Company, for suppliers who are registered as Micro, Small and Medium Enterprise under ‘The Micro, Small and Medium Enterprise Development Act, 2006’ as at March 31, 2023. The auditors have relied upon in respect of this matter. Note 27.13 Expenditure on Corporate Social Responsibility initiatives a) Gross amount required to be spent by the Company during the year is ` 20.85 lakhs (March 31, 2022: ` 26.25 lakhs) b) Amount spent during the year on (` lakhs) Nature of CSR activities March 31, 2023 Paid Payable Total i) Construction | acquisition of any asset - - - ii) On purposes other than (i) above 20.85 - 20.85 a) Infrastructure facilities 18.07 - 18.07 b) Health and Relief 2.78 - 2.78 (` lakhs) Nature of CSR activities March 31, 2022 Paid Payable Total i) Construction | acquisition of any asset - - - ii) On purposes other than (i) above 26.25 - 26.25 a) Education and Empowerment 13.40 - 13.40 b) Health and Relief 12.85 - 12.85 c) Refer Note 27.3 (D) for details of contribution to a trust controlled by related party in relation to expenditure on Corporate Social Responsibility initiatives. Note 27.14 Ratios No. Ratio UoM Formula (Refer below table for numerator and denominator details) As at March 31, 2023 As at March 31, 2022 Variance % Reason for variance a) Current ratio Times A ÷ B 1.58 1.07 47% Increased in CY due to short term FD and current portion of loan given b) Debt-equity ratio Times I ÷ H 0.00 0.05 (100%) Reduced due to preference share payment made during CY
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