Page 250 - Hitachi IR 2025

NOTES TO THE FINANCIAL STATEMENTS
Trade receivables ageing Schedule
As at March 31, 2025
Outstanding for following periods from due
date of payment
Total
Unbilled Not due Less than
6 months
6 months -
1 year
1-2 years 2-3 years More than
3 years
Undisputed Trade Receivables – considered good 126.92 1,512.90 347.58 95.80 24.66 1.72 - 2,109.58
Undisputed Trade Receivables – which have
significant increase in credit risk
0.24 3.50 3.10 4.10 30.35 16.36 63.56 121.21
Undisputed Trade Receivables – credit impaired - 2.95 3.81 1.79 3.88 4.82 37.15 54.40
Disputed Trade Receivables – considered good - - - - - - - -
Disputed Trade Receivables – which have
significant increase in credit risk
- - 2.20 2.17 0.67 0.59 0.14 5.77
Disputed Trade Receivables – credit impaired - - - - - - 59.29 59.29
127.16 1,519.35 356.69 103.86 59.56 23.49 160.14 2,350.25
Less: Impairment allowance 240.67
Total recievables 2,109.58
As at March 31, 2024
Outstanding for following periods from due
date of payment
Total
Unbilled Not due Less than
6 months
6 months -
1 year
1-2 years 2-3 years More than
3 years
Undisputed Trade Receivables – considered good 78.78 1,039.80 303.86 60.57 24.82 5.71 - 1,513.54
0.21 2.24 4.63 4.69 11.34 13.56 69.65 106.32
Undisputed Trade Receivables – credit impaired - 3.38 - 1.64 6.37 26.33 7.79 45.51
Undisputed Trade Receivables – which have
significant increase in credit risk
- - 0.05 0.14 0.09 0.14 49.95 50.37
Disputed Trade Receivables – considered good - 3.60 1.25 2.92 0.40 - - 8.17
Disputed Trade Receivables – which have
significant increase in credit risk
Disputed Trade Receivables – credit impaired - - - - - - 9.34 9.34
78.99 1,049.02 309.79 69.96 43.02 45.74 136.73 1,733.25
Less: Impairment allowance 211.54
Total recievables 1,521.71
13 CASH AND CASH EQUIVALENTS
All amount in Indian Rupees in Crores, except as stated otherwise
March 31, 2025 March 31, 2024
Balances with banks
- on current accounts 220.48 126.87
- QIP escrow account* 44.53 -
-  QIP unutilised proceeds in Deposits with original maturity of less than
three months#
2,476.29 -
- Deposits with original maturity of less than three months 1,050.01 -
-  Interest accrued on deposits with original maturity of less than three
months
9.72 -
Cheques on hand/ remittance in transit 5.52 1.17
Cash and cash equivalents in the balance sheet and statement of cash flows 3,806.55 128.04
* Represents amount received from QIP during the year which is to be utilised for the purpose of estimated QIP issue expenses.
# This amount represents unutilised QIP proceeds monitored by monitoring agency to be utilised for the purposes as mentioned
in the QIP placement document. Also refer note 16(b).
248 Hitachi Energy India Limited