Atul Ltd 2021-22

144 Atul Ltd | Annual Report 2021-22 (` cr) Particulars As at March 31, 2022 As at March 31, 2021 Aggregate carrying value of quoted investments3 772.69 610.89 Aggregate market value of quoted investments 759.90 597.72 Aggregate carrying value of unquoted investments 777.92 939.84 Aggregate amount of impairment in value of investments - - ¹In ` and fully paid unless otherwise stated | 2Subsidiary company by virtue of control | 3Book value includes equity component of ` 18.12 cr (March 31, 2021: ` 18.12 cr) recognised on 0% preference shares and interest free loans given to Amal Ltd carried at amortised cost | 4Dissolved during the year | 5Pursuant to rights issue, partially paid ` 70 per share in the previous year (` cr) Note 6 Loans As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current Loan to group entities (refer Note 28.4 and 28.13) a) Considered good - secured 12.20 36.60 - - b) Considered good - unsecured 14.52 312.42 - 30.85 26.72 349.02 - 30.85 (` cr) Note 7 Other financial assets As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Security deposits for utilities and premises 0.85 1.33 0.53 1.27 b) Derivative financial assets designated as hedges (net ) 0.50 - 0.60 - c) Finance lease receivables (refer Note 28.12) - 12.63 - 5.86 d) Interest | Dividend receivable (refer Note 28.4) 0.93 - - - e) Other receivables (including discount receivable, insurance receivable, etc) 11.86 - 12.33 - 14.14 13.96 13.46 7.13 (` cr) Note 8 Other assets As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Balances with government authorities i) Taxes paid under protest - 16.93 - 19.14 ii) GST | VAT receivables 52.29 0.30 47.33 0.30 iii) Balances with statutory authorities 0.10 - 0.10 - iv) Deposits paid under protest - 0.17 - 0.17 v) Security deposits - 2.00 - 2.00 b) Export incentive receivables 20.07 - 18.76 - c) Capital advances - 8.84 - 17.66 d) Advances i) Others 54.55 - 35.65 - e) Other receivables 3.79 - 2.32 - 130.80 28.24 104.16 39.27

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