Amal Ltd 2022-23

149 (` lakhs) Note 6 Inventories1,2 As at March 31, 2023 As at March 31, 2022 a) Raw materials 162.24 95.97 Add: Goods-in-transit 11.51 38.27 173.75 134.24 b) Finished goods 53.76 41.62 c) Stores, spares and fuel 116.32 80.34 343.83 256.20 1Refer Note 11 (i) for information on inventories have been offered as security against the working capital facilities provided by the bank. 2Measured at the lower of cost and net realisable value (` lakhs) Note 7 Trade receivables1 As at March 31, 2023 As at March 31, 2022 Considered good - unsecured i) Related party (refer Note 26.3) 42.25 113.13 ii) Others 379.13 21.15 421.38 134.28 1Refer Note 11 (i) for information on trade receivables have been offered as security against the working capital facilities provided by the bank. Trade receivables consists of few customers, majorly from the related party, 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 Consolidated Statement of Profit and Loss is Nil. Trade receivable ageing (` lakhs) No. Particulars As at March 31, 2023 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 421.38 - - - - - 421.38 (` 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

RkJQdWJsaXNoZXIy MjA2MDI2