‘The following is the movement in lease liabilities during the period / year:

December 31

Particulars Caso March 31,2020 March 31,2019 March 31,2018
Balance at the beginning of the period 1,157.65 1,054.62 658.72 609.86
Additions 49.51 284.41 517.59 135.20
Finance cost accrued during the period 80.82 104.02 95.00 71.08
Deletion (89.71) (14.29) z =
Payment of lease liabilities (138.32) (271.11) (216.69) (157.42)
Balance at the end of the period 1,059.95 1,157.65 1,054.62 658.72

The table below provides details regarding the contractual maturities of lease liabilities on an undiscounted basis :

December 31 As at March 31, Asat March 31, Asat March 31,

Particulars 2020 2020 2019 2018

Less than one year 277.40 288.70 230.90 127.70
One to five years 732.70 813.20 668.80 373.40
More than five years 465.00 559.20 450.86 245.07
Total 1,475.10 1,661.10 1,350.56 746.17

‘The Company does not face a significant liquidity risk with regard to its lease liabilities as the current assets are sufficient to meet the obligations
related to lease liabilities as and when they fall due.

December 31

Particulars 2020 March 31,2020 March 31,2019 March 31, 2018
Rental expense recorded for short-term leases 9.03 17.86 21.95 19.42
Total cash outflow for leases including short-term 147.35 289.19 238.65 176.83

Note: The Group has elected not to assess any reduction in lease payments during the nine months period ended 31st December 2020 as lease
modification in accordance with MCA notification G.S.R. 463E dated 24th July 2020 on Ind AS 116 ‘Leases’

46.b Company as lessor
Company has provided a portion of its building on operating lease to MC Craftsman Machinery Private Ltd & Carlstahl Craftsman Enterprises
Private Limited for a period of 3 years.

Pecember 31 March 31,2020 March 31,2019 March 31, 2018
Not later than 1 year 2.60 2.90 2.70 130
Later than 1 year but not later than 5 years 0.30 2.00 430 E
Later than 5 years - - - -

Non-cancellable operating lease commitments

47. The information required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006

December 31
2020

133.20 207.62 241.90 49.49

March 312020 March 312019 March 31 2018

‘The principal amount due to Micro, Small and Medium
Suppliers under this Act

Interest accrued and due to suppliers on the above amount 1.60 6.50 630 “
Interest paid to suppliers under this Act ( Section 16) Z =

Interest due and payable for the delay (for payment during the - - - -
year beyond due date)

Payment made to suppliers (other than interest) beyond the 2 2 s 2
appointed date, during the period /year

Interest accrued and remaining unpaid at the end of 1.60 650 630
period /year to suppliers under this Act

Interest due and payable to suppliers under this Act for Z =

payment already made
‘The information has been given in respect of Vendors to the extent they could be identified as "Micro and Small Enterprises” on the basis of

information available with the Group.

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