AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

(Rs. in million)

 

 

Particulars ‘SH August 2021 31 March 2021 31 March 2020 31 March 2019

Note 10

Current financial assets - Trade and unbilled receivables

‘Trade receivables - unsecuted, considered good (refer note 46 (a) and 49) 5,695.75, 4,905.29 4564.85 4,429.69

Unbilled receivables - unsecured, considered good (refer note 46 (a) and 49) 2,008.86 3,182.95 1,594.57 1,185.16
7,704.61 3,088.24 5614.85

  

‘Trade receivables ageing analysis

 

   

 

 

Asat 31 August 2021 sin milion)
standing Tor Towing periods Ta
Pardeulars tess thanGmonins] MPMI | ravens | 2ayears — [Morechan3 years] TH
[DOndpuad Trade eta conse pool Twa 5S Tae TSE Pt EE

 

 

(i) Undisputed Trade Receivables — which have significant
increase in credit risk

 

Gi) Undisputed Trade Receivables — credit impaired

 

Gv) Disputed Trade Reveivables-considered good 33.80 26 555 150 Bas

 

 

|v) Disputed Trade Receivables — which have significant mnerease

in cre isk

 

 

 

 

 

 

[Qa Disputed Trade Reveivables — credit impaired :

 

 

Unbilled receivables ageing analysis
Asat 31 August 2021 (Rs. in milion)
Unbilled
receivables not due|

 

Particulars

 

[Gp Undisputed Unbilled receivables — considered good 2,008.86
i) Undisputed Unbilled receivables ~ which have significant
increase in credit risk

(ii) Undisputed Unbilled receivables — credit impaired

Gv) Disputed Unbilled reveivables- considered good

(v) Disputed Unbilled receivables — which have significant
increase in credit vsk

 

 

 

 

 

 

 

[() Disputed Unbilled receivables credit impaired

 

‘Trade receivables ageing analysis

 

 

 

 

Asat 31 March 2021 sin milion)
Standing Tor Teowng year Tom due dave of payment
panies tess than Gmonins] EPMO | ravears | 23years [Mores years] TH
[Orage Trade renee —consteed good ae 376 rom Ta TSS | aa

 

 

i) Undisputed Trade Receivables - which have significant
increase in credit risk

 

[Gi) Undisputed Trade Receivables — credit impaired

 

|v) Disputed Trade Reveivables-considered good 2a5 50 392 wa

 

 

[(v) Disputed Trade Receivables ~ whi
in cre isk

i have significant nerease

 

 

 

 

 

[() Disputed Trade Receivables — credit impaired z

 

 

Unbilled receivables ageing analysis
Asat 31 March 2021 (8s. in milion)
Unbilled
receivables not due|

 

lParticulars

 

[aj Undisputed Unbilled receivables — considered good 3182.95
Gi) Undisputed Unbilled ni iy have significant
increase in credit risk

 

 

eivables — whi

 

 

 

 

(v) Disputed Unblled receivables — which have significant
increase in credit risk

 

[i Disputed Unbilled recehables— credit impaired

 

 

 

 

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