Atul Ltd 2018-19

Note 2 Property, plant and equipment ( ` cr) Particulars Land - freehold 1 Land - leasehold 2 Buildings 1,3 Plant and equipment Vehicles ~ljǛČĚ equipment and furniture Roads Bearer plant Total Capital work-in- progress 4 Gross carrying amount As at March 31, 2017 13.96 3.66 163.28 868.08 8.17 11.95 10.79 0.33 1,080.22 36.99 Additions ǬȦǬǪ - 13.80 70.57 1.80 1.87 1.60 - 96.28 ǧǨǦȦǪǦ Other adjustments 5 - - - 0.05 - - - - 0.05 - Disposal, transfer and adjustments - - - ȳǦȦǮǪȴ (2.75) - - - (3.59) (87.83) As at March 31, 2018 20.60 3.66 177.08 937.86 7.22 13.82 12.39 0.33 1,172.96 69.56 Additions ǪȦǮǫ 0.27 15.77 ǮǫȦǦǪ 3.59 ǨȦǨǪ 1.10 - 112.86 120.78 Other adjustments 5 - - Disposal, transfer and adjustments - - ȳǧȦǦǪȴ (19.97) (2.28) (0.08) - - (23.37) (120.03) As at March 31, 2019 25.44 3.93 191.81 1,002.93 8.54 15.98 13.48 0.33 1,262.44 70.31 Depreciation | Amortisation Up to March 31, 2017 - 0.10 12.85 ǧǩǧȦǪǬ 2.83 3.62 1.66 0.01 152.53 - For the year - 0.05 ǭȦǪǪ 92.01 ǧȦǩǪ 1.63 2.29 0.01 ǧǦǪȦǭǭ - Disposal and adjustments - - - (0.83) (2.38) - - - (3.21) - Up to March 31, 2018 - 0.15 20.29 222.64 1.79 5.25 3.95 0.02 254.09 - For the year - 0.11 7.95 98.21 1.65 1.66 ǨȦǪǦ 0.01 111.99 - Disposal and adjustments - - (0.97) (18.69) ȳǧȦǭǪȴ (0.08) - - ȳǨǧȦǪǮȴ - Up to March 31, 2019 - 0.26 27.27 302.16 1.70 6.83 6.35 0.03 344.60 - Net carrying amount As at March 31, 2018 20.60 3.51 156.79 715.22 ǫȦǪǩ 8.57 ǮȦǪǪ 0.31 918.87 69.56 As at March 31, 2019 25.44 3.67 164.54 700.77 6.84 9.15 7.13 0.30 917.84 70.31 Notes: 1 ¡ƭƑƙƭîŠƥ ƥū ƥĺĚ ūƑēĚƑ ƎîƙƙĚē ċǋ ¹ĺĚ OūŠūƭƑîċŕĚ OĿijĺ ūƭƑƥ ūlj HƭŏîƑîƥȡ ēîƥĚē sūǄĚŞċĚƑ ǧǭȡ ǨǦǦǮ îŠē ƎƑĿŕ ǧǭȡ ǨǦǦǯ ĿŠ ČîƙĚ ūlj ǅîƥĚƑ ČĺîƑijĚƙȡ ƥĺĚ ūŞƎîŠǋ ĺîƙ ČƑĚîƥĚē ǛƑƙƥ ČĺîƑijĚ over its certain land and buildings in favour of the Government of Gujarat and paid a security deposit ` 2 cr (March 31, 2018: ` 2 cr). 2 ¤ĚljĚƑ sūƥĚ ǨǮȦǧǨ ȳċȴ ȳĿĿȴ ljūƑ ēĿƙČŕūƙƭƑĚƙ ǅĺĚƑĚ ƥĺĚ ūŞƎîŠǋ Ŀƙ î ŕĚƙƙĚĚ ƭŠēĚƑ î ǛŠîŠČĚ ŕĚîƙĚȦ 3 Includes premises on ownership basis ` 1.10 cr (March 31, 2018: ` 1.10 cr) and cost of fully paid share in co-operative society: ` 2,000 (March 31, 2018: ` 2,000). Ǫ Capital work-in-progress mainly comprises addition | expansion projects in progress. 5 Exchange rate difference capitalised during current year: nil (Previous year: ` 0.05 cr). Refer Note 17 for information on property, plant and equipment hypothecated | mortgaged as security by the Company. Refer Note 28. 2 for disclosure of contractual commitment for acquisition of property, plant and equipment. 133 Standalone | Notes to the Financial Statements