Financial Statements - Hemas Holdings, Ltd

DRIVING PERFORMANCE ● ENRICHING LIVES109 Hemas Holdings PLC Annual Report 2012/1318 INVENTORIESGroup2013 2012 1 April 2011Rs.’000 Rs.’000 Rs.’000Raw Materials 306,323 254,310 312,798Work in Progress 31,938 40,170 37,801Finished Goods & Other Stocks 2,005,174 1,701,875 1,406,401Goods in Transit 136,010 65,590 -Less:Provision for Obsolete Stocks (54,308) (56,956) (76,228)2,425,137 2,004,989 1,680,77219 TRADE AND OTHER RECEIVABLESGroupCompany2013 2012 1 April 2011 2013 2012 1 April 2011Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000Trade DebtorsRelated Parties (19.1) - - - 258,872 133,841 92,771Others 3,851,559 3,327,985 2,898,620 3,913 1,684 2,171Ceylon Electricity Board 1,875,008 1,532,730 603,958 - - -Less: Allowance for Impairment -Related Party - - - (52,146) (34,465) (16,431)-Other (141,480) (158,993) (145,952) (678) (438) -5,585,087 4,701,722 3,356,626 209,961 100,622 78,511Other DebtorsRelated Parties (19.2) - - - 692,539 169,921 127,894Others 711,597 572,770 574,860 26,476 5,888 6,874Advances and Prepayments 770,654 585,975 299,869 97,375 89,727 11,476Less: Allowance for Impairment (19,643) (6,047) (3,736) - - -7,047,695 5,854,420 4,227,619 1,026,351 366,158 224,755GroupAs at 31 March, the Age Analysis of Trade Receivables is as follows:Past due but not ImpairedTotal Current < 30 31-60 days 61-90 days 91-120 days > 120 daysRs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’0002013 5,585,087 3,879,223 645,626 563,462 487,622 8,502 6502012 4,701,722 3,310,011 560,476 418,878 405,892 5,814 6502011 3,356,626 2,578,161 364,311 202,409 191,923 19,822 -CompanyAs at 31 March, the Age Analysis of Trade Receivables is as follows;Past due but not ImpairedTotal Current < 30 31-60 days 61-90 days 91-120 days > 120 daysRs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’0002013 209,961 175,023 12,405 19,262 2,443 758 702012 100,622 90,851 2,467 1,682 1,309 - 4,3132011 78,511 41,667 17,788 3,846 6,704 6,245 2,261