Integrated Annual Report 2024-2025

(` cr) Particulars 2024-25 2023-24 Remuneration to the Statutory Auditors a) Audit fees 1.60 1.60 b) Tax audit fees 0.18 0.14 c) Other matters 0.20 0.23 d) Out of pocket expenses 0.05 0.04 Remuneration to the Cost Auditors a) Audit fees 0.04 0.04 2.07 2.05 2Other expenses include ` 41.36 cr incurred towards application fees, cess, premium, conversion charges, customary penal charges, non-agricultural assessment charges, differential stamp duty, etc, for converting part of the agricultural land for industrial use. Note 30.1 Contingent liabilities and guarantees a) Claims against the Company not acknowledged as debts in respects of: (` cr) Particulars As at March 31, 2025 As at March 31, 2024 i) Customs duty 1.76 2.02 ii) Excise duty 0.67 0.67 iii) GST 0.16 0.15 iv) Income tax 3.75 7.85 v) Sales tax | VAT 0.71 0.71 vi) Others (contracts and labour matters) 3.36 3.36 The regulatory claims are under litigation at various forums. The Group expects the outcome of the above matters to be in its favour and has, therefore, not recognised provision in relation to these claims. The above excludes interest | penalty unless demanded by the authorities. b) The Group has given guarantees aggregating ` 151.77 cr (March 31, 2024: ` 251.79 cr) details of which are as below: (` cr) Particulars In favour Purpose As at March 31, 2025 As at March 31, 2024 i) Atul Products Ltd HDFC Bank and Federal Bank For project expenditure requirement 151.77 200.00 ii) Amal Speciality Chemicals Ltd Axis Bank For project expenditure requirement - 51.00 iii) DPD Ltd HSBC Bank For project expenditure requirement - 0.79 151.77 251.79 Note 30.2 Commitments Capital commitments Capital expenditure contracted for at the end of the reporting period but not recognised as liabilities is as follows: (` cr) Particulars As at March 31, 2025 As at March 31, 2024 Estimated amount of contracts remaining to be executed and not provided for (net of advances): Property, plant and equipment 37.73 87.83 Note 29 Other expenses (continued) 271 271 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements

RkJQdWJsaXNoZXIy MjA2MDI2