Independent Assurance Statement To the Management and stakeholders of Atul Ltd DQS India Private Limited (DQS) have been engaged by Atul Ltd (Atul) to provide independent assurance on selected information disclosed under its Business Responsibility and Sustainability Report (BRSR) for the reporting period 2024-25, specifically limited to the BRSR core indicators, in accordance with the requirements of the Securities and Exchange Board of India (SEBI). The engagement took place in May and June 2025 and concluded on June 5 - 6, 2025. Objectives The objective of this assurance engagement was to independently assess and express conclusions on underlying reporting processes and validate qualitative and quantitative claims, to limit misstatement and increase the overall credibility of the reported information and data. Scope of assurance The assurance encompassed the information and data related solely to the BRSR core indicators as per the SEBI BRSR framework for 2024-25 and focused on the figures, statements and claims related to sustainability during the reporting period April 1, 2024 to March 31, 2025. More specifically, this included: • information and performance data subject to assurance is limited to the content of the BRSR core parameters only. Assurance criteria and level of assurance This assurance covers the reasonable level assurance of BRSR core indicators of Atul. Assurance activities were provided following the requirements of ISAE 3000 (Revised): international standard on assurance engagements (assurance on non-financial information). The assurance engagement is not a compliance audit and does not assess or evaluate compliance with applicable laws and regulations. Responsibility The Management of Atul (responsible party) is responsible for the preparation and presentation of the BRSR core indicators for 2024-25. They are responsible for establishing and maintaining the internal controls and processes to ensure the collection, calculation and reporting of accurate and reliable data for this sustainability report. We, DQS India Private Limited, being the assessor of the report are responsible for expressing a reasonable level assurance conclusion based on the work performed, regarding the accuracy and completeness of the data and information presented as the BRSR core indicators for 2024-25. Assurance quality control and practices We have followed the international standard on quality control 1 and accordingly have maintained a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the independence and other ethical requirements of the ‘DQS India–Conflict of Interest and Code of Ethics Policy’, which is founded on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior BR No. 50257871 Deutsch Quality Systems (India) Private Limited Vaishnavi Tech Park, Sy.No.16/1 and 17/2, Bellandur Gate, Sarjapur Main Road, Ambalipura, Bengaluru - 560102 Karnataka, India www.dqsglobal.com Corporate overview Performance overview ESG overview Statutory Reports Financial Statements 131
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