Investor Presentaiton
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS AT 31ST MARCH, 2023
NOTE 7: INVENTORIES (VALUED AT LOWER OF COST AND NET REALISABLE VALUE)
Raw Materials
Raw Materials in transit
Work-in-progress
Finished goods
Stock-in-trade
Stores and spares
Total
NOTE 8 TRADE RECEIVABLES
As at
(Crores)
As at
31.03.2023
31.03.2022
1246.85
1633.30
112.60
98.30
366.28
395.29
1969.88
1604.16
52.61
392.83
4141.05
42.41
356.21
4129.67
As at
31.03.2023
(Crores)
As at
31.03.2022
1684.56
818.71
Trade receivables
Secured, considered good
Unsecured, considered good
Trade Receivables - credit impaired
Less: Expected Credit Loss provision (Refer Note 24 (B) ii)
Total
3.16
(3.16)
2503.27
1580.95
751.73
2.99
(2.99)
2332.68
Note: The Group has used a practical expedient for computing expected credit loss allowance for trade receivables, taking into account historical credit loss
experience and accordingly, provisions are made for expected credit loss for amounts due from customers where necessary.
Trade Receivables Ageing Schedules
Particulars
(Crores)
Outstanding for following periods from due date of payment*
Less than 6 months - 1-2 years
Total
2-3 years
More than
6 months
1 year
3 years
considered good
268.33
(316.64)
5.47
(10.22)
273.80
(326.86)
0.43
0.32
(0.33)
(0.34)
0.28
(2.11)
2.13
(0.21)
(i) Undisputed Trade Receivables-
(ii) Undisputed Trade Receivables - credit impaired
(iii) Amount Not Due
Total Gross
Allowance for Expected Credit Loss
Total
#Figures in brackets are in respect of Previous year
3.16
(2.99)
2229.47
(2005.82)
2506.43
(2335.67)
3.16
(2.99)
2503.27
(2332.68)
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