Atul Ltd 2018-19

( ` cr) Note 21 Contract liabilities As at March 31, 2019 As at March 31, 2018 For sale of products ǮȦǪǬ - 8.46 - Note 22 Revenue from operations 'ĿƙîijijƑĚijîƥĿūŠ ūlj ƑĚǄĚŠƭĚ ljƑūŞ ČūŠƥƑîČƥƙ ǅĿƥĺ ČƭƙƥūŞĚƑƙȠ ( ` cr) Particulars 2018-19 2017-18 Sale of goods | services Life Science Chemicals 1,352.13 1,130.67 Domestic 586.65 507.91 /ǊƎūƑƥ ǭǪǬȦǭǫ 608.83 Other operating revenue 18.73 13.93 Performance and Other Chemicals 2,879.84 2,368.88 Domestic 1,611.38 1,322.93 /ǊƎūƑƥ 1,233.22 1,016.72 Other operating revenue ǩǫȦǨǪ 29.23 Others 33.01 56.38 ǪȡǨǬǪȦǯǮ 3,555.93 Inter-segment revenue 227.17 218.01 Total revenue 4,037.81 3,337.92 ¤ĚǄĚŠƭĚ ljƑūŞ ūƎĚƑîƥĿūŠƙ ƭƎ ƥū cƭŠĚ ǩǦȡ ǨǦǧǭ ĿŠČŕƭēĚƙ ĚǊČĿƙĚ ēƭƥǋ ūlj ` ǪǨȦǧǫ ČƑȡ ǅĺĿČĺ Ŀƙ ēĿƙČūŠƥĿŠƭĚē ĚljljĚČƥĿǄĚ cƭŕǋ Ǧǧȡ ǨǦǧǭ ƭƎūŠ ĿŞƎŕĚŞĚŠƥîƥĿūŠ ūlj Hūūēƙ îŠē ¬ĚƑǄĿČĚƙ ¹îǊ ȳH¬¹ȴ ĿŠ TŠēĿîȦ TŠ ǄĿĚǅ ūlj ƥĺĚ îljūƑĚƙîĿē ƑĚƙƥƑƭČƥƭƑĿŠij ūlj ĿŠēĿƑĚČƥ ƥîǊĚƙȡ ƑĚǄĚŠƭĚ from operations for the year ended March 31, 2019 is not comparable with the previous year. Reconciliation of revenue recognised with contract price: ( ` cr) Particulars 2018-19 2017-18 Contract price ǩȡǯǯǦȦǫǪ 3,318.98 ēŏƭƙƥŞĚŠƥƙ ljūƑȠ Consideration payable to customers - discounts 1 (22.62) (36.63) ūŠƥƑîČƥ ƎƑĿČĚ îŕŕūČîƥĚē ƥū ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ƙîŕĚ ūlj services (net ) 2 ȳǧȦǪǩȴ - Revenue from contract with customers 3,966.49 3,282.35 1 ūŠƙĿēĚƑîƥĿūŠ ƎîǋîċŕĚ ƥū ČƭƙƥūŞĚƑƙ ŕĿŒĚ ēĿƙČūƭŠƥƙ îŠē ƎƑĿČĚ ƑĚēƭČƥĿūŠƙ ūljljĚƑĚē ƥū ČƭƙƥūŞĚƑƙ îƑĚ ĚƙƥĿŞîƥĚē ūŠ ƙƎĚČĿǛČ ĿēĚŠƥĿǛĚē basis and reduced from the contract price when the Company recognises revenue from the transfer of the related goods or services to the customer and the entity pays or promises to pay the consideration. 2 ÀŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ƙîŕĚ ūlj ƙĚƑǄĿČĚƙ ČūŞƎƑĿƙĚƙ ƑĚǄĚŠƭĚ ljƑūŞ ĿŠƙƭƑîŠČĚ îŠē ljƑĚĿijĺƥ ƙĚƑǄĿČĚƙ ljūƑ ĚǊƎūƑƥƙ in-progress as at March 31, 2019 of ` 6.12 cr, net of revenue recognised for such services for similar contracts in-progress as at March 31, 2018 for ` ǪȦǬǯ ČƑȦ ¹ĺĚ ƑĚǄĚŠƭĚ ljūƑ ĚǊƎūƑƥƙ ĿŠ ƎƑūijƑĚƙƙ îƙ îƥ qîƑČĺ ǩǧȡ ǨǦǧǯ ǅĿŕŕ ċĚ ƑĚČūijŠĿƙĚē ĿŠ ǨǦǧǯȹǨǦ ƭƎūŠ ČūŞƎŕĚƥĿūŠ ūlj ƥĺĚ ĚǊƎūƑƥƙȦ Consolidated | Notes to the Financial Statements 213