Amal Ltd | Annual Report 2024-25 Amal Ltd 132 Note 27.7 Financial risk management (continued) (` lakh) Contractual maturities of financial liabilities as at March 31, 2024 Note Less than 1 year More than 1 year Total Trade payables 13 180.36 - 180.36 Creditors for capital goods 14 15.22 - 15.22 Security deposits payable 14 95.74 - 95.74 Employee benefits payable 14 33.54 - 33.54 c) Market risk i) Cash flow and fair value interest rate risk Maturity analysis of financial liabilities of the Company is based on contractually agreed undiscounted cash flows as at the Balance Sheet date: Borrowings of the Company was from Axis Bank Ltd and was mainly exposed to interest rate risk due to its variable interest rate borrowings. The interest rate risk arises due to uncertainties about the future market interest rate of these borrowings. As an estimation of the approximate impact of the interest rate risk, with respect to financial instruments, the Group has calculated the impact of a 25 bps change in interest rates. A 25 bps increase in interest rates would have led to approximately an additional impact of ` Nil lakh (2023-24: ` Nil lakh). A 25 bps decrease in interest rates would have led to an equal but opposite effect. ii) Price risk Exposure The Company is mainly exposed to the price risk due to its investments in mutual funds. The price risk arises due to uncertainties about the future market values of these investments. In order to manage its price risk arising from investments in equity instruments, the Company maintains its portfolio in accordance with the framework set by the risk management policies. Sensitivity (` lakh) Particulars Impact in the Standalone Statement of Profit and Loss March 31, 2025 March 31, 2024 Price increase by 10%* 57.79 3.00 Price decrease by 10%* (57.79) (3.00) * ceteris paribus Note 27.8 Segment information In accordance with Ind AS 108, ‘Operating Segments’, segment information has been given in the Consolidated Financial Statements of Amal Ltd and therefore, no separate disclosure on segment information is given in the Standalone Financial Statements.
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