161 (` lakhs) Note 7 Inventories As at March 31, 2024 As at March 31, 2023 a) Raw materials 117.65 162.24 Add: Goods-in-transit 48.50 11.51 166.15 173.75 b) Finished goods 15.68 53.76 c) Stores, spares and fuel 166.46 116.32 348.29 343.83 Notes: Refer to Note 12 (a) for information on inventories that have been offered as security against the working capital facilities provided by the bank. Valued at either cost or net realisable value, whichever is lower. (` lakhs) Note 8 Trade receivables As at March 31, 2024 As at March 31, 2023 Considered good - unsecured i) Related party (refer Note 28.3) 268.05 42.25 ii) Others 275.90 379.13 543.95 421.38 Notes: Refer to Note 12 (a) for information on trade receivables offered as security against the working capital facilities provided by the bank. Trade receivables consist of few customers, majorly from the related party, for which ongoing credit evaluation is performed on the financial condition of the account receivables, the historical experience of collecting receivables, subsequent realisations and orders in hand. Based on evaluation, allowance for doubtful debts recognised in the Consolidated Statement of Profit and Loss is Nil (March 31, 2023). Trade receivable ageing (` lakhs) No. Particulars As at March 31, 2024 Not due Less than 6 months 6 months- 1 year 1-2 years 2-3 years More than 3 years Total 1. Undisputed trade receivables: considered good 527.26 16.35 0.34 - - - 543.95
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