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June 2026

From Published Accounts

By Himanshu Kishnadwala, Chartered Accountant
Reading Time 6 mins

COMPILER’S NOTE:

Effective 1st April 2025, amendments are notified to Ind AS 107 “Financial Instruments Disclosures” and Ind AS 7 “Statement of Cash Flows -  Supplier Finance Arrangements (SFA)/ Supply Chain Finance (SCF)”. The above changes have resulted in additional disclosures for the financing arrangements which many large company make with their vendors / suppliers. Given below are few instances of such disclosures in the financial statements for the year ended 31st March 2026.

JINDAL SAW LIMITED STANDALONE FINANCIAL STATEMENTS

Notes to Financial Statements

Extract of Note 28: Trade Payables

Particulars As at March 31, 2026 As at March 31, 2025
Dues of micro and small enterprises ('MSME') 5,557.94 5,273.72
Dues of creditors other than micro and small enterprises
- Acceptances 1,39,772.72 37,857.89
- Others 94,565.74 1,89,208.85
Total Trade payables<
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