Amal Ltd | Annual Report 2023-24 (` lakhs) Note 6 Other assets As at March 31, 2024 As at March 31, 2023 Current Non-current Current Non-current a) Gratuity fund 5.62 - 7.23 - b) Advances other than capital advance: Advances for goods and services 14.64 - 67.00 - c) Other receivables (including discount receivable and prepaid expenses) 26.64 0.14 8.46 0.32 46.90 0.14 82.69 0.32 (` lakhs) Note 8 Inventories1 As at March 31, 2024 As at March 31, 2023 a) Raw materials 47.98 60.12 Add: Goods-in-transit 25.63 - 73.61 60.12 b) Finished goods 8.33 20.88 c) Stores, spares and fuel 99.24 81.33 181.18 162.33 Notes: 1Refer to Note 14 (iii) for information on inventories have been offered as security against the working capital facilities provided by the bank. Valued at cost or net realisable value, whichever is lower. (` lakhs) Note 9 Trade receivables1 As at March 31, 2024 As at March 31, 2023 Considered good - unsecured i) Related parties (refer Note 29.3) 178.26 41.74 ii) Others 158.46 231.82 336.72 273.56 Notes: 1Refer Note 14 (iii) for information on trade receivables have been offered as security against the working capital facilities provided by the bank. Trade receivables consist of a few customers, primarily from the related parties, 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 the evaluation, allowance for doubtful debts recognised in the Standalone Statement of Profit and Loss is ` nil (March 31, 2023: ` nil).
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