Atul Ltd 2018-19

Note 29.16 Business combination (continued) b) Consideration The total consideration paid | payable for acquisition was ` 80.37 cr in cash. Čȴ ¹ĺĚ ljîĿƑ DŽîŕƭĚ ūlj îƙƙĚƥƙ îŠē ŕĿîċĿŕĿƥĿĚƙ ƑĚČūijŠĿƙĚē îƙ î ƑĚƙƭŕƥ ūlj ƥĺĚ îČƐƭĿƙĿƥĿūŠ îƑĚ îƙ ljūŕŕūDžƙȠ ( ` cr) Particulars Amount Assets Leasehold land 25.79 Buildings 10.23 Roads 0.10 Plant and machinery 10.73 ~ljǛČĚ ĚƐƭĿƎŞĚŠƥ îŠē ljƭƑŠĿƥƭƑĚ 0.18 Vehicle ( ` 7,726) Computer software ǦȦǧǪ Inventories Raw materials and packing materials 3.97 Work-in-progress ǧȦǫǪ Finished goods 0.63 Stores, spares and fuel 0.17 Trade receivables 26.03 Deposits 0.26 Other current assets 0.39 Total assets 80.16 Liabilities Trade payables 8.35 Total liabilities 8.35 sĚƥ TēĚŠƥĿǛîċŕĚ îƙƙĚƥƙ îČƐƭĿƑĚē 71.81 d) Calculation of Goodwill ( ` cr) Particulars Amount Total consideration 80.37 sĚƥ TēĚŠƥĿǛîċŕĚ îƙƙĚƥƙ 71.81 Goodwill 8.56 HūūēDžĿŕŕ Ŀƙ îƥƥƑĿċƭƥîċŕĚ ƥū ĚŞƎŕūNjĚĚƙȡ ƎƑūČĚƙƙĚƙ ĚƥČȦ ¹ĺĚ ƙîŞĚ DžĿŕŕ ċĚ ƥîNJ ēĚēƭČƥĿċŕĚȦ Consolidated | Notes to the Financial Statements ǨǪǩ