Atul Ltd 2022-23

127 In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants T R Gopi Kannan R A Shah M M Chitale S S Lalbhai Ketan Vora (DIN:00048645) (DIN:00009851) (DIN:00101004) (DIN:00045590) Partner Whole-time Director and CFO Chairman and Managing Director L P Patni B S Mehta S A Panse S A Lalbhai Company Secretary (DIN:00035019) (DIN:02599310) (DIN:00009278) Managing Director B N Mohanan S M Datta B R Arora (DIN:00198716) (DIN:00032812) (DIN:00194168) Whole-time Director and President - U&S V S Rangan P J Banerjee Mumbai (DIN:00030248) (DIN02985965) Mumbai April 28, 2023 Directors April 28, 2023 Standalone Statement of Profit and Loss for the year ended on March 31, 2023 (` cr) Particulars Note 2022-23 2021-22 INCOME Revenue from operations 21 5,061.78 4,992.75 Other income 22 199.44 90.07 Total income 5,261.22 5,082.82 EXPENSES Cost of materials consumed 23 2,484.52 2,591.23 Purchases of stock-in-trade 186.74 160.26 Changes in inventories of finished goods, work-in-progress and stock-in-trade 24 10.74 (127.02) Employee benefit expenses 25 301.46 276.39 Finance costs 26 2.12 2.94 Depreciation and amortisation expenses 27 162.85 146.48 Other expenses 28 1,382.58 1,228.57 Total expenses 4,531.01 4,278.85 Profit before tax 730.21 803.97 Tax expense Current tax 29.5 170.29 200.61 Deferred tax 29.5 7.77 (4.17) Total tax expense 178.06 196.44 Profit for the year 552.15 607.53 Other comprehensive income a) Items that will not be reclassified to profit | loss i) Change in fair value of equity instruments through other comprehensive income (FVTOCI) (110.26) 64.50 ii) Remeasurement gain | (loss) on defined benefit plans 3.72 (6.76) iii) Income tax related to items above 10.87 (0.83) b) Items that will be reclassified to profit | loss i) Effective portion of gain | (loss) on cash flow hedges (0.54) 0.50 ii) Income tax related to item no (i) above 0.14 (0.13) Other comprehensive income, net of tax (96.07) 57.28 Total comprehensive income for the year 456.08 664.81 Earnings per equity share of ` 10 each Basic earnings (`) 29.11 187.05 205.34 Diluted earnings (`) 29.11 187.05 205.34 The accompanying Notes 1-29 form an integral part of the Standalone Financial Statements.

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