198 Atul Ltd | Annual Report 2022-23 Atul Ltd | Annual Report 2022-23 Atul Ltd Atul House G I Patel Marg Ahmedabad 380 014, Gujarat India Atul Ltd | Annual Report 2022-23 Reconnect | Reimagine | Regrow Corporate Overview Statutory Reports Financial Statements Consolidated Balance Sheet as at March 31, 2023 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 (` cr) Particulars Note As at March 31, 2023 As at March 31, 2022 A ASSETS 1. Non-current assets a) Property, plant and equipment 2 1,713.77 1,575.95 b) Capital work-in-progress 2 1,032.85 420.47 c) Investment properties 3 3.22 3.22 d) Goodwill 4 29.14 29.14 e) Other intangible assets 4 3.61 8.19 f) Biological assets other than bearer plants 5 19.92 17.69 g) Investments accounted for using the equity method 6.1 42.76 28.11 h) Financial assets i) Investments 6.2 648.61 760.51 ii) Loans 7 0.13 3.61 iii) Other financial assets 8 8.95 8.95 i) Income tax assets (net ) 30.5 13.98 9.58 j) Deferred tax assets (net ) 30.5 16.41 16.47 k) Other non-current assets 9 143.66 135.53 Total non-current assets 3,677.01 3,017.42 2. Current assets a) Inventories 10 789.36 864.12 b) Biological assets 5 31.36 19.90 c) Financial assets i) Current investment 6.3 189.57 550.08 ii) Trade receivables 11 844.61 989.01 iii) Cash and cash equivalents 12 38.05 57.69 iv) Bank balances other than cash and cash equivalents mentioned above 13 13.98 11.23 v) Other financial assets 8 23.99 16.28 d) Other current assets 9 160.03 180.59 e) Assets held for sales 0.02 0.03 Total current assets 2,090.97 2,688.93 Total assets 5,767.98 5,706.35 B EQUITY AND LIABILITIES Equity a) Equity share capital 14 29.53 29.61 b) Other equity 15 4,641.85 4,399.35 Equity attributable to owners of Atul Ltd 4,671.38 4,428.96 Non-controlling interests 48.04 30.88 Total equity 4,719.42 4,459.84 Liabilities 1. Non-current liabilities a) Financial liabilities i) Borrowings 16 28.71 61.05 ii) Other financial liabilities 17 4.59 3.86 iii) Lease liabilities 30.12 5.26 5.79 b) Provisions 18 32.47 29.20 c) Deferred tax liabilities (net ) 30.5 133.82 143.60 d) Other non-current liabilities 19 3.48 4.46 Total non-current liabilities 208.33 247.96 2. Current liabilities a) Financial liabilities i) Borrowings 16 18.27 77.33 ii) Trade payables 20 Total outstanding dues of a) Micro-enterprises and small enterprises 46.13 44.67 b) Creditors other than micro-enterprises and small enterprises 492.38 590.06 iii) Other financial liabilities 17 210.13 181.18 b) Contract liabilities 21 36.95 33.82 c) Other current liabilities 19 12.63 12.97 d) Provisions 18 20.83 46.80 e) Current tax liabilities (net ) 30.5 2.91 11.72 Total current liabilities 840.23 998.55 Total liabilities 1,048.56 1,246.51 Total equity and liabilities 5,767.98 5,706.35 The accompanying Notes 1-30 form an integral part of the Consolidated Financial Statements.
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