Page 139 - FBL AR 2019-20

CORPORATE STATUTORY FINANCIAL
OVERVIEW STATEMENTS STATEMENTS

Notes to the Standalone financial statements for the year ended March 31, 2020

10 Other financial assets (Non-current)
( H in Lakhs )
March 31, 2020 March 31, 2019
Security deposits 139.68 126.33
Bank deposits with remaining maturity of more than 12 months* 13.76 122.00
Deposits with a financial institution 200.00 200.00
Interest accrued but not due from banks 3.10 -
Interest accrued but not due from a financial institution 32.39 13.57
Others 16.75 0.85
Total 405.68 462.75
*This includes deposits
held in the form of Debt Security Reserve (DSR) with Kotak Mahindra Bank Limited - 110.00
kept for fund based bank guarantee with Bank of Baroda 1.00 -
kept for fund based bank guarantee with Union Bank of India 12.76 12.00
11 Non-current tax assets (net)
( H in Lakhs )
March 31, 2020 March 31, 2019
Advance income-tax (net of provision for tax) 906.59 332.21
Total 906.59 332.21
12 Other assets (Non-current)
( H in Lakhs )
March 31, 2020 March 31, 2019
Capital advances 612.19 1,002.47
Advances recoverable in cash or kind
Unsecured considered good - 45.91
Unsecured, considered doubtful 19.01 19.01
19.01 64.92
Less: Allowance for doubtful advances (19.01) (19.01)
- 45.91
Unamortised lease premium - 1,018.95
Deferred rent 8.43 39.89
Balance with government authorities 3.75 3.75
Prepaid expenses 74.51 130.42
Total 698.88 2,241.39

13 Inventories
( H in Lakhs )
March 31, 2020 March 31, 2019
(At lower of cost and net realisable value)
Raw materials and packing materials (includes stock in transit of H490.14 Lakhs) (as at March 31, 4,461.92 4,050.21
2019: H66.11 Lakhs)
Work-in-progress 5,140.05 2,939.87
Finished goods 1,361.22 1,482.55
Stores and spares 391.24 293.90
Total 11,354.43 8,766.53
Notes :

(i) The cost of inventories recognised as an expense is disclosed in notes 34, 35, 39 and as purchase of stock-in-trade in the Standalone
statement of profit and loss.
(ii) Inventory write downs are accounted considering the nature of inventory, ageing, liquidation plan and net realisable value. Write downs
of inventories amounted to H19.07 Lakhs (as at March 31, 2019: H17.43 Lakhs). The changes in write downs are recognised as an expense
in the Standalone statement of profit and loss.

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