Atul Ltd 2018-19

Čȴ ¹ĺĚ îŕîŠČĚ ¬ĺĚĚƥȡ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē Loss including other comprehensive income, Statement of Cash Flows and Statement of changes in equity dealt with by this Report are in agreement with the relevant books of account. d) In our opinion, the aforesaid Standalone Financial ¬ƥîƥĚŞĚŠƥƙ ČūŞƎŕǋ ǅĿƥĺ ƥĺĚ TŠē ¬ ƙƎĚČĿǛĚē under Section 133 of the Act. e) On the basis of the written representations received from the Directors of the Company as on March 31, 2019 taken on record by the Board ūlj 'ĿƑĚČƥūƑƙȡ ŠūŠĚ ūlj ƥĺĚ 'ĿƑĚČƥūƑƙ Ŀƙ ēĿƙƐƭîŕĿǛĚē as on March 31, 2019 from being appointed as a 'ĿƑĚČƥūƑ ĿŠ ƥĚƑŞƙ ūlj ¬ĚČƥĿūŠ ǧǬǪȳǨȴ ūlj ƥĺĚ ČƥȦ f) With respect to the adequacy of the internal ǛŠîŠČĿîŕ ČūŠƥƑūŕƙ ūǄĚƑ ǛŠîŠČĿîŕ ƑĚƎūƑƥĿŠij ūlj ƥĺĚ Company and the operating effectiveness of such controls, refer to our separate Report in Annexure A. ~ƭƑ ƑĚƎūƑƥ ĚǊƎƑĚƙƙĚƙ îŠ ƭŠŞūēĿǛĚē ūƎĿŠĿūŠ ūŠ the adequacy and operating effectiveness of the ĿŠƥĚƑŠîŕ ǛŠîŠČĿîŕ ČūŠƥƑūŕƙ ūǄĚƑ ǛŠîŠČĿîŕ ƑĚƎūƑƥĿŠij of the Company. g) With respect to the other matters to be included in the Auditor’s Report in accordance with the requirements of Section 197(16) of the Act, as amended, in our opinion and to the best of our information and according to the explanations given to us, the remuneration paid by theCompany to its Directors during the year is in accordance with the provisions of Section 197 of the Act. h) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of ƥĺĚ ūŞƎîŠĿĚƙ ȳ ƭēĿƥ îŠē ƭēĿƥūƑƙȴ ¤ƭŕĚƙȡ ǨǦǧǪȡ as amended, in our opinion and to the best of our information and according to the explanations given to us: i. The Company has disclosed the impact of ƎĚŠēĿŠij ŕĿƥĿijîƥĿūŠƙ ūŠ Ŀƥƙ ǛŠîŠČĿîŕ ƎūƙĿƥĿūŠ ĿŠ its Standalone Financial Statements; ii. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses; iii. There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company. 12. As required by the Companies (Auditor’s Report ) Order, 2016 (the Order), issued by the Central Government ĿŠ ƥĚƑŞƙ ūlj ¬ĚČƥĿūŠ ǧǪǩȳǧǧȴ ūlj ƥĺĚ Čƥȡ ǅĚ ijĿǄĚ ĿŠ ŠŠĚǊƭƑĚ ȡ î ƙƥîƥĚŞĚŠƥ ūŠ ƥĺĚ ŞîƥƥĚƑƙ ƙƎĚČĿǛĚē ĿŠ ƎîƑîijƑîƎĺƙ ǩ îŠē Ǫ ūlj ƥĺĚ ~ƑēĚƑȦ For Deloitte Haskins & Sells LLP Chartered Accountants Firm registration number: 117366W | W-100018 Samir R. Shah Mumbai, Partner April 26, 2019 Membership number: 101708 111 Standalone | Independent Auditor’s Report