Name of the entity Principal activity Place of business | country of incorporation Ownership interest held by the Group Ownership interest held by the non-controlling interest As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 Biyaban Agri Ltd Agri products India 100% 100% - - DPD Ltd Agri products UK 98% 98% 2% 2% Jayati Infrastructure Ltd Infrastructure India 100% 100% - - Osia Dairy Ltd Dairy India 100% 100% - - Osia Infrastructure Ltd Infrastructure India 100% 100% - - Raja Dates Ltd Agri products India 100% 100% - - Sehat Foods Ltd Food products India 100% 100% - - The Group holds 49.86% of equity share capital of Amal Ltd. Based on facts and circumstances including dispersion of holdings of other shareholders, common promoters of both the companies, operational dependency on the Company, the Group has concluded that Atul Ltd continues to control Amal Ltd as it has existing rights that give it the current ability to direct relevant activities of Amal Ltd. b) Non-controlling interests (NCI) Set out below the summarised financial information for the subsidiary company, which has non-controlling interests that are material to the Group. The amounts disclosed for subsidiary company are before inter-company eliminations. (` cr) Summarised Balance Sheet Amal Ltd Amal Speciality Chemicals Ltd As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 Current assets 15.29 6.37 26.37 11.83 Current liabilities 11.94 8.12 11.44 10.47 Net current assets 3.35 (1.75) 14.93 1.36 Non-current assets 115.61 113.89 72.38 78.95 Non-current liabilities 1.15 1.21 23.97 38.88 Net non-current assets 114.46 112.68 48.41 40.07 Net assets 117.81 110.93 63.34 41.43 Accumulated NCI 59.07 55.62 31.76 20.77 (` cr) Summarised Statement of Profit and Loss Amal Ltd Amal Speciality Chemicals Ltd 2024-25 2023-24 2024-25 2023-24 Total income 49.50 33.37 96.17 57.86 Profit | (Loss) for the year 6.88 2.43 20.38 (1.94) Other comprehensive income 0.01 0.00 (0.01) (0.01) Total comprehensive income 6.89 2.43 20.37 (1.95) Profit allocated to NCI 3.45 1.22 10.21 (0.98) (` cr) Summarised cash flows Amal Ltd Amal Speciality Chemicals Ltd 2024-25 2023-24 2024-25 2023-24 Cash flows from operating activities 5.23 1.67 19.85 9.08 Cash flows from investing activities (4.49) (2.76) (7.80) (3.32) Cash flows from financing activities (0.01) (0.01) (11.52) (5.65) Net increase | (decrease) in cash and cash equivalents 0.73 (1.10) 0.53 0.11 Note 30.15 Interests in other entities (continued) 295 295 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements
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