Arohan Financial Services Limited | Annual Report 2022-23

135 | Annual Report | 2022-2023 Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2023 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 6: Trade receivables (at amortised cost) As at 31 March 2023 As at 31 March 2022 Considered good - unsecured (*) 1,537.64 200.59 Undisputed trade receivables – credit impaired (*) 147.44 - 1,685.08 200.59 Less: Impairment allowance (147.44) - Total - Net 1,537.64 200.59 (*) Unbilled dues are not included [Refer note 9]. Trade receivable outstanding from the due date of payment/ date of transaction As at March 31, 2023 As at March 31, 2022 Trade receivables aging schedule Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) 1,537.64 - - - - 1,537.64 (ii) Undisputed trade receivables – credit impaired (#) 144.16 3.28 - - - 147.44 (iii) Disputed trade receivables – considered good - - - - - - (iv) Disputed trade receivables – credit impaired - - - - - - Total 1,681.80 3.28 - - - 1,685.08 Trade receivables aging schedule Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) 200.59 - - - - 200.59 (ii) Undisputed trade receivables – credit impaired - - - - - - (iii) Disputed trade receivables – considered good - - - - - - (iv) Disputed trade receivables – credit impaired - - - - - - Total 200.59 - - - - 200.59 (#) Outstanding are from the due date of payment. Where no due date of payment specified in that case ageing is done from the transaction date.