Integrated Annual Report 2024-2025

Abbreviations ABL – Atul Bioscience Ltd AF – Atul Foundation AGM – Annual General Meeting AI – Artificial intelligence APL – Atul Products Ltd API – Active pharmaceutical ingredient AV – Atul Vidyalaya AY – Assessment year BSE – Bombay Stock Exchange CAGR – Compounded annual growth rate CapEx – Capital expenditure CDSL – Central Depository Services Ltd CETP – Common effluent treatment plant CEO – Chief Executive Officer CFO – Chief Financial Officer CGU – Cash-generating unit CIF – Cost, insurance and freight CIN – Corporate identity number COD – Chemical oxygen demand CODM – Chief Operating Decision Maker CPA – Certified Public Accountant CPR – Crop Protection - Retail CRM – Customer relationship management CRO – Chief Risk Officer CSA – Canadian Standards Association CSR – Corporate social responsibility CSS – Customer satisfaction survey CWIP – Capital work-in-progress DBD – Direct bank deposit DCs – Designated consumers DDT – Dividend distribution tax DIN – Director identification number DoB – Date of birth DPs – Depository participants DPD – Date Palm Developments Ltd DTAA – Double taxation avoidance agreement DVA – Digital value assessment EBIT – Earnings before interest and taxes EBITDA – Earnings before interest, taxes, depreciation and amortisation EBTDA – Earnings before taxes, depreciation and amortisation EHS – Environment, health and safety EMS – Environmental management system EPR – Extended producer responsibility EPS – Earnings per share ERM – Enterprise risk management ESG – Environmental, social and governance ETP – Effluent treatment plant FFB – Fresh fruit bunch FOB – Free on board FRN – Firm registration number FVTOCI – Fair value through other comprehensive income FVTPL – Fair value through profit or loss GDP – Gross domestic product GHG – Greenhouse gas GIDC – Gujarat Industrial Development Corporation GJ – Gigajoule GPCB – Gujarat Pollution Control Board GRI – Global Reporting Initiative GST – Goods and services tax HAPs – Hazardous air pollutants HIRA – Hazard Identification and Risk Assessment HR – Human resources HT – High tension HVAC – Heating, ventilation and air conditioning ICAI – Institute of Chartered Accountants of India ID – Independent Director IEPF – Investor Education and Protection Fund Ind AS – Indian Accounting Standards ISMS – Information security management system ISO – International Organisation for Standardisation IT – Information technology ITI – Industrial training institute IUCN – International Union for Conservation of Nature JV – Joint venture kL – kilolitre KMP – Key Managerial Personnel KPI – Key performance indicator kWh – kilowatt hour L&D – Learning and Development LAN – Local area network LCA – Life cycle assessment LCIA – Life cycle impact assessment LLPIN – Limited liability partnership identification number LSC – Life Science Chemicals LTIFR – Lost time injury frequency rate Statutory Reports Financial Statements 307 Corporate overview Performance overview ESG overview

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