Atul Ltd 2018-19

Note 29.14 Interests in other entities (continued) b) Non-controlling interests ¬Ěƥ ūƭƥ ċĚŕūDž Ŀƙ ƙƭŞŞîƑĿƙĚē ǛŠîŠČĿîŕ ĿŠljūƑŞîƥĿūŠ ljūƑ ĚîČĺ ƙƭċƙĿēĿîƑNj ČūŞƎîŠNj ƥĺîƥ ĺîƙ ŠūŠȹČūŠƥƑūŕŕĿŠij ĿŠƥĚƑĚƙƥƙ ƥĺîƥ îƑĚ material to the Group. The amounts disclosed for each subsidiary company are before inter-company eliminations. ( ` cr) Summarised Balance Sheet Amal Ltd As at March 31, 2019 As at March 31, 2018 Current assets 22.59 17.19 Current liabilities ǧǪȦǯǨ ǯȦǪǯ Net current assets 7.67 7.70 Non-current assets 31.66 35.69 Non-current liabilities 1.79 6.77 Net non-current assets 29.87 28.92 Net assets 37.54 36.62 Accumulated non-controlling interests 17.70 17.27 ( ` cr) ¬ƭŞŞîƑĿƙĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ Amal Ltd 2018-19 2017-18 Revenue ǩǩȦǪǪ 32.65 ¡ƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ 7.75 9.70 Other comprehensive income (0.01) - Total comprehensive income ǭȦǭǪ 9.70 ¡ƑūǛƥ îŕŕūČîƥĚē ƥū s T 3.65 ǪȦǫǮ Dividends paid to NCI - - ( ` cr) ¬ƭŞŞîƑĿƙĚē Čîƙĺ ǜūDžƙ Amal Ltd 2018-19 2017-18 îƙĺ ǜūDžƙ ljƑūŞ ūƎĚƑîƥĿŠij îČƥĿDŽĿƥĿĚƙ ǪȦǧǪ 3.90 îƙĺ ǜūDžƙ ljƑūŞ ĿŠDŽĚƙƥĿŠij îČƥĿDŽĿƥĿĚƙ (3.71) ȳǧȦǩǪȴ îƙĺ ǜūDžƙ ljƑūŞ ǛŠîŠČĿŠij îČƥĿDŽĿƥĿĚƙ (1.89) (1.89) Net increase | (decrease) in cash and cash equivalents ȳǧȦǪǫȴ 0.67 c) Interests in joint venture company accounted using the equity method ( ` cr) Name of entity Place of business | country of incorporation % of ownership interest Relationship Quoted fair value Carrying amount As at March 31, 2019 As at March 31, 2018 As at March 31, 2019 As at March 31, 2018 Rudolf Atul Chemicals Ltd India 50 Joint venture * * ǧǫȦǭǪ 10.72 Total 15.74 10.72 ȜsūƥĚȠ ÀŠŕĿƙƥĚē ĚŠƥĿƥNj ȹ Šū ƐƭūƥĚē ƎƑĿČĚ îDŽîĿŕîċŕĚ Consolidated | Notes to the Financial Statements 239