Page 256 - Hitachi IR 2025

NOTES TO THE FINANCIAL STATEMENTS
*  The Company has amounts due to Micro and Small Enterprises under The Micro, Small and Medium Enterprises Development
Act, 2006 (MSMED Act) as at March 31, 2025 and as at March 31, 2024.
All amount in Indian Rupees in Crores, except as stated otherwise
March 31, 2025 March 31, 2024
(i) The principal amount and the interest due thereon remaining unpaid to any
supplier as at the end of each accounting year
Principal amount due to micro and small enterprises 105.71 48.06
Interest due on above 0.53 0.42
(ii) The amount of interest paid by the Company in terms of Section 16 of the
MSMED Act, 2006 along with the amount of the payment made to the
supplier beyond the appointed day during each accounting year.
- -
(iii) The amount of interest due and payable for the period of delay in making
payment (which has been paid but beyond the appointed day during the
year) but without adding the interest specified under MSMED Act, 2006.
1.36 0.56
(iv) The amount of interest accrued and remaining unpaid for each accounting
1.89 0.98
year
(v) The amount of further interest remaining due and payable even in the
succeeding years, until such date when the interest dues as above are
actually paid to the small enterprise for the purpose of disallowance as a
deductible expenditure under section 23 of the MSMED Act 2006
0.42 1.29
108.02 50.33
The above disclosures are provided by the Company based on the information available with the Company in
respect of the registration status of its vendors/suppliers.
Foreign currency trade payables amounting to ` 48.23 Crores (March 31, 2024: ` 32.42 Crores) includes ` 8.23
Crores (March 31, 2024: ` 11.86 Crores) which are payable from more than 3 years, towards purchase of goods
and services, which are outstanding beyond permissible time period stipulated under the Master Circular on
Import of Goods and Services issued by Reserve Bank of India (‘the RBI’), which states that payments against
imports of goods are required to be made within 6 months from date of shipment. Considering that the balances
are outstanding for more than the stipulated time, the Company is in the process of intimating the appropriate
regulatory authorities and seeking requisite approvals for extensions. The management is confident that required
approvals would be received and penalties, if any that may be imposed on the Company would not be material.
Accordingly, no adjustments have been made by the management to these financial statements in this regard.
Trade payables Ageing Schedule
As at March 31, 2025 Unbilled Not due Less than
1 year
Outstanding for following periods from due
date of payment Total
1-2 years 2-3 years More than
3 years
Total outstanding dues of micro
enterprises and small enterprises
37.31 65.87 3.88 0.48 0.05 0.37 107.96
Total outstanding dues of creditors
other than micro enterprises and small
enterprises
839.99 808.16 259.43 16.63 2.33 7.29
1,933.83
Disputed dues of micro enterprises and
small enterprises
- 0.06 - - - - 0.06
Disputed dues of creditors other than
micro enterprises and small enterprises
- - - - - 0.03 0.03
877.30 874.09 263.31 17.11 2.38 7.69 2,041.88
254 Hitachi Energy India Limited