Atul Ltd 2020-21

164 Atul Ltd | Annual Report 2020-21 Consolidated Statement of changes in equity for the year ended March 31, 2021 A Equity share capital ( ` cr ) Particulars Note Amount As at March 31, 2019 29.68 Changes in equity share capital during the year - As at March 31, 2020 29.68 Changes in equity share capital during the year, pursuant to buy-back (refer Note 29.14) (0.07) As at March 31, 2021 14 29.61 B Other equity ( ` cr ) Particulars Attributable to owners of the Company Non- controlling interest Total Reserves and surplus Items of other comprehensive income Total other equity Securities premium General reserve Retained earnings Statutory reserve Capital redemption reserve FVOCI equity instruments Effective portion of cash flow hedges Foreign currency translation reserve As at March 31, 2019 34.66 97.41 2,064.79 - - 462.63 0.79 15.75 2,676.03 23.80 2,699.83 Profit for the year - - 666.46 - - - - - 666.46 4.45 670.91 Other comprehensive income, net of tax - - (1.56) - - (64.48) (1.21) 1.18 (66.07) - (66.07) Total comprehensive income for the year - - 664.90 - - (64.48) (1.21) 1.18 600.39 4.45 604.84 Transfer to retained earnings on disposal of FVOCI equity instruments - - (0.03) - - 0.03 - - - - - Transfer to general reserves - 0.28 (0.28) - - - - - - - - Hedging (gain) | loss reclassified to the Statement of Profit and Loss - - - - - - (1.22) - (1.22) (1.22) Dividend on equity shares, including dividend distribution tax - - (151.50) - - - - - (151.50) (151.50) Transactions with non-controlling interests - - 1.52 - - - - - 1.52 (1.88) (0.36) Transfer to foreign currency translation reserve - - (2.84) - - - - 2.84 - - - As at March 31, 2020 34.66 97.69 2,576.56 - - 398.18 (1.64) 19.77 3,125.22 26.37 3,151.59 Profit for the year - - 655.76 - - - - - 655.76 4.26 660.02 Other comprehensive income, net of tax - - (1.00) - - 71.30 0.45 5.29 76.04 - 76.04 Total comprehensive income for the year - - 654.76 - - 71.30 0.45 5.29 731.80 4.26 736.06 Transfer to retained earnings on disposal of FVOCI equity instruments - - (0.02) - - 0.02 - - - - - Transfer to general reserves - 0.44 (0.44) - - - - - - - - Transfer to reserve fund under the Reserve Bank of India Act, 1934 - - (0.06) 0.06 - - - - - - - Hedging (gain) | loss reclassified to the Statement of Profit and Loss - - - - - - 1.62 - 1.62 - 1.62 Buy-back of equity shares (refer Note 29.14) (34.66) (27.07) - - - - - - (61.73) - (61.73) Transferred to capital redemption reserve upon buy-back (refer Note 29.14) - (0.07) - - 0.07 - - - - - - As at March 31, 2021 - 70.99 3,230.80 0.06 0.07 469.50 0.43 25.06 3,796.91 30.63 3,827.54 Refer Note 14 for nature and purpose of reserves The accompanying Notes 1-29 form an integral part of the Consolidated 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