Heritage Foods Limited | 30th Annual Report 2021-22

Financial Statements Company Overview Statutory Reports 211 Particulars Outstanding for following periods from due date of payment Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total As at 31 March 2021 Undisputed Considered good 152.20 - - - - 152.20 Significant increase in credit risk 6.71 - - - - 6.71 Credit impaired 0.03 - - - - 0.03 Disputed Considered good - - - - - - Significant increase in credit risk - - 0.50 4.32 34.03 38.85 Credit impaired - - - - - - Trade receivables include dues aggregating to ` 0.30 (31 March 2021: ` Nil) receivable from Heritage Novandie Foods Private Limited, in which Director of the Holding Company is a Director. 15. Cash and Bank Balances As at 31 March 2022 31 March 2021 (i) Cash and cash equivalents Balances with banks in current accounts 305.30 169.64 Deposits with original maturity up to 3 months - 14.45 Cash on hand 25.81 33.05 Restricted cash - 1.12 331.11 218.26 (ii) Other bank balances Earmarked balances with banks Unpaid dividend 15.45 14.17 CSR unspent money 7.06 - Margin money deposits with banks 2.50 3.13 25.01 17.30 16. Loans As at 31 March 2022 31 March 2021 Unsecured, considered good Loans to employees 0.44 0.81 Loans to others 0.47 8.09 0.91 8.90 Unsecured, considered doubtful Loans to others 0.10 0.58 Less: Allowance for doubtful loans 0.10 0.58 - - 0.91 8.90 Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Consolidated