Investor Presentaiton

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH, 2023 MRP There are no transactions with single customer which amounts to 10% or more of the Company's revenue. The company uses Expected Credit Loss (ECL) Model to assess the impairment loss or gain. The allowance for lifetime ECL on customer balances for the year ended 31 March, 2023 was 2.08 Crores and for the year ended 31 March, 2022 was 2.08 Crores. Particulars Balance at the beginning Impairment loss recognised Impairment loss reversed Balance at the end Year Ended 31.03.2023 (Crores) Year Ended 31.03.2022 2.08 2.45 0.30 0.67 2.08 2.08 The Company holds cash and deposits with banks which are having highest safety rankings and hence has a low credit risk. Investments in mutual funds are primarily debt funds, which have high safety ratings and are monitored on a monthly basis and the Company is of the opinion that its mutual fund investments have low credit risk. iii) Liquidity Risk The Company manages liquidity risk by maintaining adequate surplus, banking facilities and reserve borrowings facilities by continuously monitoring forecasts and actual cash flows. The Company has a system of forecasting rolling three months cash inflow and outflow and all liquidity requirements are planned. All Long term borrowings are for a fixed tenor and generally these cannot be foreclosed. The Company has access to various source of Short term funding and debt maturing within 12 months can be rolled over with existing lenders/new lenders, or repaid based on short term requirements. Trade and other payables are plugged into the three months rolling cash flow forecast to ensure timely funding, if required. All payments are made along due dates and requests for early payments are entertained after due approval and availing early payment discounts. The details of the contractual maturities of significant financial liabilities as at 31st March, 2023 are as under: (Crores) Particulars Refer Note Less than 1 year 1-3 years 3-5 years More than 5 years Borrowings Note 11 and 14 1153.50 (1186.51) 452.22 (251.87) 299.99 (401.21) 88.67 (180.92) Trade Payable Note 15 2757.45 (2774.32) (-) (-) (-) Other Financial Liabilities Note 16 682.46 (296.58) (106.83) (-) (-) Employee Benefit liabilities Note 16 121.86 (101.15) (-) 133

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