158 Atul Ltd | Annual Report 2021-22 No. Name of the related party Description of relationship 50. Other related parties Post-employment benefit plan of Atul Ltd Atul Limited Employees Gratuity Fund Atul Products Ltd-Ankleshwar Division Employees' Provident Fund Trust The Atul Officers Retirement Benefit Fund 1Investments held through subsidiary companies | 2Subsidiary company by virtue of control (` cr) Note 28.4 (B) Transactions with subsidiary companies 2021-22 2020-21 a) Sales and income 1. Sale of goods 919.05 511.68 Aaranyak Urmi Ltd 0.02 0.03 Amal Ltd 0.19 - Atul Bioscience Ltd 58.82 43.59 Atul Biospace Ltd 7.84 7.20 Atul China Ltd 136.29 106.72 Atul Europe Ltd 241.47 143.25 Atul Ireland Ltd 0.12 - Atul Middle East FZ-LLC 2.26 - Atul Products Ltd 0.08 - Atul USA Inc 471.90 210.89 Osia Infrastructure Ltd (previous year: ` 1,151) 0.05 2. Service charges received 9.51 7.07 Amal Ltd 1.19 1.19 Amal Speciality Chemicals Ltd 0.31 0.06 Atul Bioscience Ltd 5.04 5.37 Atul Biospace Ltd 0.31 0.03 Atul Crop Care Ltd 0.11 0.10 Atul Finserv Ltd 0.06 0.05 Atul Homecare Ltd (formerly known as Lapox Polymers Ltd) 0.04 - Atul Infotech Pvt Ltd 0.15 0.20 Atul Products Ltd 1.66 0.07 Osia Infrastructure Ltd 0.65 - 3. Interest received 11.52 1.60 Atul Bioscience Ltd 5.13 1.60 Atul Products Ltd 6.39 - 4. Lease rent received 0.07 0.01 Aaranyak Urmi Ltd (current year: ` 4,333) - Amal Ltd (current year: ` 8,000 and previous year: ` 8,000) Amal Speciality Chemicals Ltd (current year: ` 1,000) - Atul Bioscience Ltd (current year: ` 3,935 and previous year: ` 3,935)) Atul Biospace Ltd (previous year: ` 30,000 and previous year: ` 30,000) Atul Finserv Ltd 0.05 - Atul Natural Dyes Ltd (current year: ` 1,000) - Atul Natural Foods Ltd (current year: ` 1,000) - Note 28.4 Related party disclosures (continued)
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