Amal Ltd 2024-25

169 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports (` lakh) Note 7 Inventories As at March 31, 2025 As at March 31, 2024 a) Raw materials 287.77 117.65 Add: Goods-in-transit 22.83 48.50 310.60 166.15 b) Finished goods 50.42 15.68 c) Stores, spares and fuel 211.87 166.46 572.89 348.29 Notes: Valued at cost or net realisable value, whichever is lower. Refer Note 12 (i) for information on inventories have been offered as security against the working capital facilities provided by the bank. (` lakh) Note 8 Trade receivables As at March 31, 2025 As at March 31, 2024 Considered good - unsecured i) Related party (refer Note 28.3) 383.06 268.05 ii) Others 612.20 275.90 995.26 543.95 Notes: Refer Note 12 (i) for information on trade receivables have been offered as security against the working capital facilities provided by the bank. Trade receivables consists of few customers, majorly from the related party, 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 evaluation, allowance for doubtful debts recognised in the Consolidated Statement of Profit and Loss is Nil (March 31, 2024 Nil). Trade receivable ageing (` lakh) No. Particulars As at March 31, 205 Outstanding for following period from due date of receipts 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 783.57 211.33 0.02 0.34 - - 995.26

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