87 (` lakhs) Note 4 Loans As at March 31, 2023 As at March 31, 2022 Current Noncurrent Current Noncurrent Loan to subsidiary company (refer Note 27.3 and 27.11) Considered good - unsecured 283.17 1,415.83 - 2,202.00 283.17 1,415.83 - 2,202.00 (` lakhs) Note 5 Other financial assets As at March 31, 2023 As at March 31, 2022 Current Noncurrent Current Noncurrent a) Security deposits for utilities and premises 49.94 94.57 - 22.66 b) Other receivables Related party (refer Note 27.3) 14.20 - 8.67 - 64.14 94.57 8.67 22.66 (` lakhs) Note 6 Other assets As at March 31, 2023 As at March 31, 2022 Current Noncurrent Current Noncurrent a) Gratuity fund 7.23 - 3.45 - b) Advances other than capital advance: Advances for goods and services 67.00 - 57.18 - c) Other receivables (including discount receivable and prepaid expenses) 8.46 0.32 6.72 0.50 82.69 0.32 67.35 0.50 (` lakhs) Note 7 Inventories1,2 As at March 31, 2023 As at March 31, 2022 a) Raw materials 60.12 95.97 Add: Goods-in-transit - 38.27 60.12 134.24 b) Finished goods 20.88 41.62 c) Stores, spares and fuel 81.33 80.34 162.33 256.20 1 Refer Note 13 (iii) for information on inventories have been offered as security against the working capital facilities provided by the bank. 2 Measured at the lower of cost and net realisable value
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