Heritage Foods Limited

Heritage Foods Limited 252 Summary of the signi fi cant accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated) 23. Other liabilities Particulars As at 31 March 2021 As at 31 March 2020 Current Advances from customers 31.37 39.74 Capital advances 9.10 - Statutory dues payable 38.68 40.61 79.15 80.35 24. Trade payables Particulars As at 31 March 2021 As at 31 March 2020 Total outstanding dues of micro and small enterprises (refer note 46) 35.14 53.06 Total outstanding dues of creditors other than micro and small enterprises 319.45 546.42 354.59 599.48 25. Revenue from operations Particulars For the year ended 31 March 2021 31 March 2020 Sale of products 24,708.39 27,234.95 Sale of services 18.46 7.32 Other operating income - Sale of renewable energy certi fi cates 0.52 7.09 - Scrap sales and others 3.76 9.68 24,731.13 27,259.04 ( i ) Reconciliation of revenue from sale of products with the contracted price Particulars For the year ended 31 March 2021 31 March 2020 Revenue as per contracted price 25,728.84 28,231.89 Adjusted for: Discounts (1,002.86) (982.31) Sales returns (17.59) (14.63) Total revenue from contracts with customers 24,708.39 27,234.95 ( ii ) Revenue disaggregation geography wise is as follows: Particulars For the year ended 31 March 2021 31 March 2020 India 24,731.13 27,151.96 Other than India - 107.08 24,731.13 27,259.04 Notes : (a) A receivable is a right to consideration that is unconditional upon passage of time. The Group sells goods on cash on delivery or advance payment terms. In case of customers where credit is allowed, the same is disclosed under note 14 to the consolidated fi nancial statements. (b) The Group has no single customer from whom the revenue is more than 10% of the revenue from operations for the year ended 31 March 2021 and 31 March 2020.