56 (` lakhs) Note 6 Inventories1 As at March 31, 2024 As at March 31, 2023 i) Raw materials and packing materials 582.83 598.79 Add: Goods-in-transit 61.17 171.47 644.00 770.26 ii) Finished goods 372.71 280.65 iii) Stock-in-trade 72.75 96.06 iv) Stores, spares and fuel 8.99 4.06 1,098.45 1,151.03 1Measured at the lower of cost and net realisable value (` lakhs) Note 7 Trade receivables As at March 31, 2024 As at March 31, 2023 i) Undisputed trade receivables considered good - unsecured a) Others 2,963.75 2,495.24 b) Related parties (refer Note 26.3) 146.86 245.87 Less: Allowance for doubtful debts1 (23.02) (28.00) 3,087.59 2,713.11 1Allowance for doubtful debts recognised in the Statement of Profit and Loss of ` nil lakhs (March 31, 2023: ` nil lakhs). Trade receivable ageing (` lakhs) Particulars As at March 31, 2024 Total Not due Less than 6 months 6 months- 1 year 1-2 years 2-3 years More than 3 years i) Undisputed trade receivables: considered good 2,622.77 460.33 17.74 9.77 - - 3,110.61 ii) Allowance for doubtful debts* - - (13.25) (9.77) - - (23.02) 2,622.77 460.33 4.49 - - - 3,087.59 *Allowance for doubtful debts include expected credit loss provision
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