155 vi) Net debt reconciliation (` lakhs) Particulars Liabilities from financing activities Current borrowings Non-current borrowings Total Net debt as on March 31, 2021 148.55 416.50 565.05 Additional loan taken - 4,688.82 4,688.82 Interest expenses 51.45 - 51.45 Repayments (200.00) - (200.00) Transfer from non-current to current borrowings 912.31 (912.31) - Net debt as on March 31, 2022 912.31 4,193.01 5,105.32 Additional loan taken 848.62 500.00 1,348.62 Interest expenses 57.42 307.64 365.06 Interest paid (57.42) (307.64) (365.06) Repayments (912.31) (2,063.02) (2,975.33) Transfer from non-current to current borrowings 190.00 (190.00) - Net debt as on March 31, 2023 1,038.62 2,439.99 3,478.61 (` lakhs) Note 12 Provisions As at March 31, 2023 As at March 31, 2022 Current Non-current Current Non-current a) Provision for compensated absences 1.85 13.61 1.59 8.88 b) Others 386.75 - - - 388.60 13.61 1.59 8.88 Information about individual provisions and significant estimates a) Compensated absences The compensated absences cover the liability for earned leaves. Out of the total amount disclosed above, the amount of ` 1.85 lakhs (March 31, 2022: ` 1.59 lakhs) is presented as current, since the Group does not have an unconditional right to defer settlement for any of these obligations. However, based on past experience, the Group does not expect all employees to take the full amount of accrued leave or require payment within the next 12 months. b) Others Regulatory and other claims The Company has provided for certain regulatory and other charges for which it has received claims. The provision represents the unpaid amount that it expects to incur | pay for which the obligating event has already arisen as on the reporting date. Note 11 Borrowings (continued)
RkJQdWJsaXNoZXIy MjA2MDI2