Atul Ltd 2020-21

99 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 Standalone Statement of Profit and Loss for the year ended March 31, 2021 ( ` cr ) Particulars Note 2020-21 2019-20 INCOME Revenue from operations 21 3,512.35 3,905.66 Other income 22 103.71 77.61 Total income 3,616.06 3,983.27 EXPENSES Cost of materials consumed 23 1,525.01 1,739.92 Purchases of stock-in-trade 139.73 142.14 Changes in inventories of finished goods, work-in-progress and stock-in-trade 24 (63.31) (1.36) Employee benefit expenses 25 249.10 249.25 Finance costs 26 1.97 2.35 Depreciation and amortisation expenses 2, 4 120.23 117.06 Other expenses 27 815.58 931.37 Total expenses 2,788.31 3,180.73 Profit before tax 827.75 802.54 Tax expense Current tax 28.5 199.19 204.33 Deferred tax 28.5 (2.33) (41.96) Total tax expense 196.86 162.37 Profit for the year 630.89 640.17 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) 80.17 (59.80) ii) Remeasurement gain | (loss) on defined benefit plans (1.08) (2.07) iii) Income tax related to items above (9.34) (3.72) b) Items that will be reclassified to profit | loss i) Effective portion of gain | (loss) on cash flow hedges 0.60 (1.62) ii) Income tax related to item no (i) above (0.15) 0.41 Other comprehensive income, net of tax 70.20 (66.80) Total comprehensive income for the year 701.09 573.37 Earnings per equity share Basic and diluted earnings ` per equity share of ` 10 each 28.11 212.78 215.82 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 R A Shah S S Lalbhai Partner Whole-time Director and CFO B S Mehta Chairman and Managing Director L P Patni V S Rangan Company Secretary Directors S A Lalbhai Managing Director B N Mohanan Mumbai Whole-time Director Atul April 30, 2021 and President - U&S April 30, 2021