Amal Ltd 2023-24

107 (` lakhs) Note 16 Other financial liabilities As at March 31, 2024 As at March 31, 2023 Current Non-current Current Non-current a) Employee benefits payable 33.54 - 20.29 - b) Security deposits i) Related parties (refer Note 29.3) 70.69 - - - ii) Others 25.05 - 23.19 - c) Creditors for capital goods 15.22 - - - 144.50 - 43.48 - (` lakhs) Note 17 Contract liabilities As at March 31, 2024 As at March 31, 2023 Advance received from customers 1.49 3.30 1.49 3.30 (` lakhs) Note 18 Other current liabilities As at March 31, 2024 As at March 31, 2023 Statutory dues 38.32 41.27 38.32 41.27 (` lakhs) Note 19 Revenue from operations1 2023-24 2022-23 Sale of products Sale of chemicals 1,989.31 3,252.32 Sale of steam 1,086.31 576.33 Revenue from contracts with customers 3,075.62 3,828.65 Other operating revenue: Scrap sales | Other revenue 5.90 10.96 Sale of services 51.91 76.44 3,133.43 3,916.05 1Contracts with customers are for short-term, at an agreed price basis having a contracted credit period ranging up to 45 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 right to return to the customers. Return of goods are accepted by the Company only on an exceptional basis.

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