AGS Transact Technologies Limited

Annexure VI: Notes to the Ret

 

.d Restated Consolidated Financial Information

 

 

 

 

(Rs. in million)
Particulars 31 August 2021 31.March 2021 31March 202031 March 2019
Note 17 (b)
‘Non-current financial liabilities - Lease liabilities
Unsecured

Lease liabilities (refer note 37)

  
   

2,587.51 566.46
2,587.51,

   

 

 

Note 18

Other non-current financial liabilities

Secutity deposit vendor 7.95 7.98 60.24

Payables related to Service Concession Arrangement projects (refer note 38) 16.37 24.48, 41.90 57.48
24.32 32.46 102.14 65.04

Note 19

 

Non-current - Provisions
Provision for employee benefits
Gratuity (refer note 35) 249.46 261.75 223.39 174.83,

 

 

   
   
   

Note 20

Other non-current liabilities

Deferred revenue 38.00 60.66 78.80 129.32
Note 21 (a)

Current financial liabilities - Borrowings

Secured

From banks (refer note (ji) below)

Working capital loans (refer note (i) and (ii) below) 1,164.80 1,355.33 1,328.25 375.11
Cash credit and other facilities 128.43 13258 726.15 905.21
Current maturities of long-term borrowings (refer nate (v) below) 2,167.61 2,091.72 1,135.55 1,467.57
Unsecured

Buyers credit from others “ 51.06

Loan from director of a subsidiary company (refer note (iv) below) 59.06

at

  

Note:
() Includes interest accrued amounting to Rs.0.03 million (31 March 2021: Rs. 0.02 million, 31 March 2020: Rs. 0.22 million, 31 March 2019: Rs. 0.11 million)

(@) The above loans are secured by hypothecation of current assets and are repayable on demand. Further, one of the above loans availed by subsidiary company is secured by way of corporate guarantee given by
parent company. These loans carry an interest rate as mentioned below:

 

Working capital loans 8.00% to 12.10%

Cash credit and other facilities 4.25% to 12.10%

(ii) Working capital loans include factored receivables which is secured by factored invoices and second charge on current assets.

(iv) The loan from director of a subsidiary company is interest free and repayable on demand.

(¥) Includes interest accrued amounting to Rs. 93.48 million (31 March 2021: Rs. 76.91 million, 31 March 2020: Rs. 32.58 million, 31 March 2019: Rs, 26.32 million.

Note 21 (b)
Current financial liabilities - Lease liabilities

Unsecured
Lease liabilities (refer note 37) 1,363.85, 1519.41
1519.41

    
   
