Page 249 - Hitachi IR 2025

10 OTHER NON-CURRENT ASSETS
(Unsecured considered good, unless otherwise stated)
All amount in Indian Rupees in Crores, except as stated otherwise
March 31, 2025 March 31, 2024
Capital advances 45.36 17.42
45.36 17.42
11 INVENTORIES
(valued at lower of cost and net realisable value)
All amount in Indian Rupees in Crores, except as stated otherwise
March 31, 2025 March 31, 2024
507.31 462.96
Work-in-progress 296.78 334.85
Finished goods 118.36 87.68
Stock-in-trade 1.82 0.39
Stores and spares 1.44 2.06
Raw materials and components (includes goods in transit of ` 54.21 Crores
(March 31, 2024: ` 39.99 Crores))
925.71 887.94
In relation to inventories being carried at net realisable value ` 26.99 Crores and ` 14.68 Crores has been recorded as expense
for the year ended March 31, 2025 and March 31, 2024 respectively.
12 TRADE RECEIVABLES
All amount in Indian Rupees in Crores, except as stated otherwise
Non-current Current
March 31, 2025 March 31, 2024 March 31, 2025 March 31, 2024
Unsecured
Considered good - - 2,109.58 1,521.71
Trade receivables which have
significant increase in credit risk
- - 126.98 156.69
Trade receivables - credit impaired 113.69 54.85 - -
113.69 54.85 2,236.56 1,678.40
Less: Impairment allowance
(allowance for bad and doubtful
debts)
Trade receivables which have
significant increase in credit risk
- - 126.98 156.69
Trade receivables - credit impaired 113.69 54.85 - -
- - 2,109.58 1,521.71
1. Trade receivables from related parties (refer note 39).
2.  No trade or other receivable are due from directors or other officers of the Company either severally or jointly with
any other person. Nor any trade or other receivable are due from firms or private companies respectively in which any
director is a partner, a director or a member.
3. Trade receivables are non-interest bearing.
4. Trade receivables is inclusive of the retention receivables.
5. Refer note 33(C)(iv) for details pertaining to credit risk.
6. Refer note 38(b) for details pertaining to contract balances.
Integrated Annual Report 2024-25
247