129 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial liabilities Trade payables - - 433.34 - - 180.36 Employee benefits payable - - 59.94 - - 33.54 Creditors for capital goods - - 31.69 - - 15.22 Security deposits - - 93.90 - - 95.74 Total financial liabilities - - 618.87 - - 324.86 1Excludes investments in subsidiary company which are carried at cost and hence are not required to be disclosed as per Ind AS 107 “Financial Instruments Disclosures”. a) Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are: a) recognised and measured at fair value and b) measured at amortised cost and for which fair values are disclosed in the Standalone Financial Statements. To provide an indication about the reliability of the inputs used in determining fair value, the Company has classified its financial instruments into the three levels prescribed in the Indian Accounting Standard. An explanation of each level follows underneath the table: (` lakh) i) Financial assets and liabilities measured at fair value as at March 31, 2025 Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVTPL: Unquoted equity shares1 - - 42.77 42.77 Mutual funds at FVTPL - 577.91 - 577.91 Total financial assets - 577.91 42.77 620.68 (` lakh) ii) Financial assets and liabilities measured at fair value as at March 31, 2024 Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVTPL: Unquoted equity shares1 - - 42.77 42.77 Mutual funds at FVTPL - 30.02 - 30.02 Total financial assets - 30.02 42.77 72.79 1Includes investments in BEIL Infrastructure Ltd (21,000 equity shares) and Narmada Clean Tech (4,06,686 equity shares), which are for operation purpose and the Company has to hold it till production at GIDC, Ankleshwar site continues. The Company estimates that the fair value of these investments are not materially different as compared to its cost. Note 27.6 Fair value measurements (continued)
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