RACL 2022-23

60 (` lakhs) Note 15 Contract liabilities As at March 31, 2023 As at March 31, 2022 Advance received from customers 19.11 1.30 19.11 1.30 (` lakhs) Note 16 Other current liabilities As at March 31, 2023 As at March 31, 2022 Statutory dues 26.96 55.43 26.96 55.43 (` lakhs) Note 17 Revenue from operations 2022-23 2021-22 Sale of products 11,037.17 12,004.06 Scrap sales 18.09 25.49 Revenue from contracts with customers 11,055.26 12,029.55 Other operating revenue Commission received 62.71 86.75 11,117.97 12,116.30 Reconciliation of revenue recognised with contract price (` lakhs) Particulars 2022-23 2021-22 Contract price 11,174.23 12,172.80 Adjustment for: Variable consideration1 (118.97) (143.25) Revenue from contract with customers 11,055.26 12,029.55 1Consideration payable to customers like discounts, free samples and price reductions offered to customers are estimated on specific identified basis and reduced from the contract price when the Company recognises revenue from the transfer of the related goods or services to the customer and the entity pays or promises to pay the consideration. (` lakhs) Note 18 Other income 2022-23 2021-22 Interest from inter-corporate deposits 42.93 94.50 Interest on demand deposits with banks 44.70 42.20 Liability no longer required written back - 0.05 Miscellaneous income (includes customs duty received) 10.22 - 97.85 136.75

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