PRIVI SPECIALITY CHEMICALS LIMITED Annual Report 2020-21

170 PRIVI SPECIALITY CHEMICALS LIMITED (Formerly known as Fairchem Speciality Limited) Particulars As at March 31, 2021 As at March 31, 2020 (Restated) 19 Other financial liabilities Interest accrued but not due on borrowings 131.69 128.15 Payable for capital expenditure 5,518.41 4,595.70 Deposits 0.25 0.25 Salaries, wages and bonus payable 791.68 881.46 Derivative instruments (refer note 14 a) 637.03 1,615.18 Current maturities of long term debt (refer note 14 a) 3,445.85 2,147.65 Interest on delayed payable of income tax 13.15 126.92 10,538.06 9,495.31 The Groups’ exposure to credit and currency and liquidity risk related to the above financial liabilities are disclosed in note 34 20 Other current liabilities Statutory dues (including provident fund, tax deducted at source and others) 258.81 216.02 Advance from customers (refer note 40) 171.93 160.50 Provision for stamp duty on account of demerger – 29.90 430.74 406.42 21 Revenue from operations Particulars Year ended March 31, 2021 Year ended March 31, 2020 (Restated) Revenue from contracts with customers disaggregated based on nature of product or services Sale of products (refer note 30 and 40) a) Manufactured Goods 1,26,797.20 1,30,381.13 b) Traded Goods 13.20 – 1,26,810.40 1,30,381.13 Other operating revenues a) Export incentives 698.50 1,854.94 b) Scrap Sales 147.37 175.23 845.87 2,030.17 1,27,656.27 1,32,411.30 22 Other income Interest income from fixed deposits carried at amortised cost 48.10 77.01 Gain on write-back of Financial liabilities measured at amortised cost 1.72 7.78 Profit on disposal of property, plant and equipment (net) 0.30 – Profit on sale of investments (net) at FVTPL 18.59 0.45 Dividend on current investment in mutual fund carried at FVTPL – 0.08 Net Gain on Foreign currency Transactions and Translation 1,856.73 2,004.12 Miscellaneous income 70.51 546.46 1,995.95 2,635.90 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended March 31, 2021 (Currency: Indian Rupees in lakhs)