Amal Ltd 2022-23

157 (` lakhs) Note 16 Other current liabilities As at March 31, 2023 As at March 31, 2022 a) Statutory dues 50.73 67.10 50.73 67.10 (` lakhs) Note 17 Revenue from operations1 2022-23 2021-22 Sale of chemicals 5,140.81 3,987.13 Sale of steam 952.28 341.03 Revenue from contracts with customers 6,093.09 4,328.16 Other operating revenue: Scrap sales | Other revenue 20.79 19.85 Sale of services 17.70 - 6,131.58 4,348.01 1Contracts with customers are for short-term, at an agreed price basis having contracted credit period ranging up to 90 days. These contracts are mainly for sale of chemical products and steam besides sale of scrap and other goods. The contracts do not grant for any rights to return to the customers. Return of goods are accepted by the Group only on exceptional basis. Reconciliation of revenue from contracts with customers recognised at contract price: (` lakhs) Particulars 2022-23 2021-22 Contract price 6,217.67 4,358.70 Adjustments for: Consideration payable to customers - discounts1 (124.58) (30.54) Revenue from contract with customers 6,093.09 4,328.16 1Consideration payable to customers like discounts and price reductions offered to customers are estimated on specific identified basis and reduced from the contract price when the Group recognises revenue from the transfer of the related goods or services to the customer and the entity pays or promises to pay the consideration. (` lakhs) Note 18 Other income 2022-23 2021-22 Income from investments in mutual funds measured at FVTPL - 23.99 Dividend income from investments measured at FVTPL 0.53 0.53 Interest from others 0.05 5.99 Interest on fixed deposit 0.29 - Gain on disposal of property, plant and equipment 2.33 0.04 Credit balance appropriated 79.19 0.80 Miscellaneous income 0.82 0.13 83.21 31.48

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