GSK_ Annual_Report_2021-22

Notes to the Consolidated Financial Statements for the year ended March 31, 2022 223 Note 9 : Inventories (at lower of cost or net realisable value) ( ` in lakhs ) As at March 31, 2022 As at March 31, 2021 Raw materials and Packing materials (includes in-transit as on March 31, 2022: ` Nil lakhs; March 31, 2021 ` 9,06.49 lakhs) 107,10.87 100,34.63 Work-in-progress 87.62 1,30.12 Finished goods 150,55.55 127,87.81 Stock-in-trade (includes in-transit as on March 31, 2022: ` 9,30.83 lakhs; March 31, 2021 ` 17,11.20 lakhs) 272,27.35 313,38.13 Stores and spares 3,88.15 3,79.12 534,69.54 546,69.81 Note 10 : Current Investments ( ` in lakhs ) As at March 31, 2022 As at March 31, 2021 Quoted Investments measured at Fair value through profit and loss Investment in Mutual Funds 365,59.23 - 365,59.23 - Note 11 : Trade receivables ( ` in lakhs ) As at March 31, 2022 As at March 31, 2021 Unsecured, Considered good 205,23.89 215,60.46 Receivables which have significant increase in Credit Risk (Refer Note 50 C) 20,23.24 20,07.07 Less : Allowance for doubtful receivables (20,23.24) (20,07.07) 205,23.89 215,60.46 During the year ended March 31, 2022 the Group has created additional allowance for doubtful debts of ` 16.17 lakhs (net) (Previous Year: ` 2,06.05 lakhs (net)) . Trade Receivables Ageing :- ( ` in lakhs ) Outstanding as at March 31, 2022 Not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed trade receivables - considered good 191,74.74 7,55.10 88.71 99.79 2,17.77 1,87.78 205,23.89 (ii) Undisputed trade receivables - which have significant increase in credit risk 6.39 45.15 50.62 1.20 2,17.68 13,14.59 16,35.63 (iii) Disputed trade receivables - which have significant increase in credit risk - - 43.23 10.68 33.76 2,99.94 3,87.61 Less : Allowance for doubtful receivables (20,23.24) Total 205,23.89