Atul Ltd 2019-20

103 Standalone Statement of Profit and Loss for the year ended March 31, 2020 ( ` cr ) Particulars Note 2019-20 2018-19 INCOME Revenue from operations 21 3,905.66 3,915.81 Other income 22 77.61 31.36 Total income 3,983.27 3,947.17 EXPENSES Cost of materials consumed 23 1,739.92 2,025.40 Purchases of stock-in-trade 142.14 93.02 Changes in inventories of finished goods, work-in-progress and stock-in-trade 24 (1.36) (60.70) Employee benefit expenses 25 249.25 218.57 Finance costs 26 2.35 3.66 Depreciation and amortisation expenses 2, 4 117.06 111.99 Other expenses 27 931.37 903.33 Total expenses 3,180.73 3,295.27 Profit before tax 802.54 651.90 Tax expense Current tax 28.5 204.33 236.75 Deferred tax 28.5 (41.96) (13.49) Total tax expense 162.37 223.26 Profit for the year 640.17 428.64 Other comprehensive income a) Items that will not be reclassified to profit | loss i) C hange in fair value of equity instruments through other comprehensive income (FVOCI) (59.80) 73.80 ii) Remeasurement gain | (loss) on defined benefit plans (2.07) (0.37) iii) Income tax related to items above (3.72) (10.87) b) Items that will be reclassified to profit | loss i) Effective portion of gain | (loss) on cash flow hedges (1.62) 1.22 ii) Income tax related to item no (i) above 0.41 (0.43) Other comprehensive income, net of tax (66.80) 63.35 Total comprehensive income for the year 573.37 491.99 Earnings per equity share Basic and diluted earnings ` per equity share of ` 10 each 28.11 215.82 144.51 The accompanying Notes 1-28 form an integral part of the Standalone Financial Statements In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants Samir R. Shah T R Gopi Kannan S S Lalbhai Partner Whole-time Director and CFO Chairman and Managing Director L P Patni Company Secretary B N Mohanan Mumbai Whole-time Director Atul April 28, 2020 and President - U&S April 28, 2020 Standalone | Balance Sheet | Statement of Profit and Loss