Find List items having unique permissions using PowerShell / List item permissions using Powershell

PowerShell Script to Find List items having Unique Permissions and to find out to whom List items are Shared with

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Add-PSSnapin "Microsoft.SharePoint.PowerShell"

$web=Get-SPWeb -Identity "https://SP2013dev.com/sites/TestingPermissions/"

$ls=$web.Lists.TryGetList("CalcListTesting");

foreach($item in $ls.Items)

{

    if($item.HasUniqueRoleAssignments)

    {

     $i =1 ;

     Write-Host   $i "." $item.Title

    Write-Host "Groups who are associated with listitem  and their permissions are below "

   

    $item.RoleAssignments.Groups | Select Name, Roles

   

    $i=$i+1

     }

 }