12. Other assets As at 31 March 2023 31 March 2022 Non-current Unsecured, Considered good Capital advances 48.68 3.36 Prepaid expenses 1.20 0.48 49.88 3.84 Unsecured, Considered doubtful Capital advances 2.41 2.52 Less: Allowance for doubtful capital advances (2.41) (2.52) - - 49.88 3.84 Current Unsecured, Considered good Balance with statutory authorities 16.40 24.25 Prepaid expenses 85.40 62.57 Advances to suppliers and others 78.01 134.25 179.81 221.07 Unsecured, Considered doubtful Other advances 15.40 17.98 Less: Provision for doubtful advances (15.40) (17.98) - - 179.81 221.07 Note: No advances are due from directors or other off icers of the Group either severally or jointly with any other person or amounts due by fi rms or private companies respectively in which any director is a partner or a director or a member. Refer note 42 for dues from related parties. 13. Inventories As at 31 March 2023 31 March 2022 Raw materials (including goods in transit of ` Nil (31 March 2022:` 7.92) 828.78 859.68 Work-in-progress 12.03 14.45 Semi fi nished goods 1,457.42 348.32 Finished goods (including goods in transit of ` 0.26 (31 March 2022: ` 0.31) 1,251.43 637.32 Stock-in-trade (including goods in transit of ` Nil (31 March 2022: ` 0.04) 62.03 37.04 Packing materials 111.77 108.22 Stores, spares and consumables 65.99 53.36 3,789.45 2,058.39 Note: The write down of inventories to net realisable value during the year ended 31 March 2023 aggregated to ₹41.57 (31 March 2022 : ₹9.55). This write down is included in the changes in inventories of fi nished goods, semi fi nished goods stock-in-trade and workin-progress in the statement of profi t and loss. Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) 277 Consolidated | Financial Statements
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