Integrated Filing — IndAS

General information about company
Scrip Code	500027
NSE Symbol	ATUL
MSEI Symbol	NOTLISTED
ISIN	INE100A01010
Name of company	ATUL LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	25-Apr-2025   10:30:00
End date and time of board meeting	25-Apr-2025   14:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	14516400000	55833500000
	Other income	487000000	1090300000
	Total income	15003400000	56923800000
2	Expenses
(a)	Cost of materials consumed	7094200000	28054200000
(b)	Purchases of stock-in-trade	246900000	701400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-36200000	-1299500000
(d)	Employee benefit expense	1188700000	4546100000
(e)	Finance costs	54200000	239800000
(f)	Depreciation, depletion and amortisation expense	817100000	3168200000
(f)	Other Expenses
1	Other Expenses (refer Note 4.)	2292700000	8177700000
2	Power, fuel and water	1500800000	6524000000
	Total other expenses	3793500000	14701700000
	Total expenses	13158400000	50111900000
3	Total profit before exceptional items and tax	1845000000	6811900000
4	Exceptional items	0	0
5	Total profit before tax	1845000000	6811900000
6	Tax expense
7	Current tax	372800000	1581200000
8	Deferred tax	186800000	355400000
9	Total tax expenses	559600000	1936600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1285400000	4875300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	15900000	113000000
16	Total profit (loss) for period	1301300000	4988300000
17	Other comprehensive income net of taxes	-1926000000	590500000
18	Total Comprehensive Income for the period	-624700000	5578800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1265000000	4839300000
	Total profit or loss, attributable to non-controlling interests	36300000	36300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-661000000	5429800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	36300000	149000000
21	Details of equity share capital
	Paid-up equity share capital	294400000	294400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		50690900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	42.97	164.37
	Diluted earnings (loss) per share from continuing operations	42.97	164.37
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	42.97	164.37
	Diluted earnings (loss) per share from continuing and discontinued operations	42.97	164.37
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Consolidated financial results for the quarter / year ended on March 31, 2025tttttttt nNotes:tttttttt ntttttttt n1.tThese results have been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. ttttttt ntttttttt n2.tThese results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on April 24, 2025 and approved by the Board of Directors in its meeting held on April 25, 2025. The Statutory Auditors have expressed an unqualified audit opinion.ttttttt ntttttttt n3.tThe Company has reported segment information as per the Ind AS 108, 'Operating Segments', as below:ttttttt ntttttttt ntName of segmentttMain product groupsttttt ntLife Science ChemicalsttActive pharmaceutical ingredients and its intermediates, crop protection chemicalsttttt ntPerformance and Other ChemicalsttAdhesion promoters, bulk chemicals, epoxy resins and hardeners, intermediates, textile dyesttttt ntOthersttAgribiotech, food products, services and othersttttt ntttttttt n4.tOther expenses include ` 24.56 cr for the quarter ended on March 31, 2025 and ` 41.36 cr for the year ended on March 31, 2025 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 to industrial use.ttttttt ntttttttt n5.tThe figures of the last quarter represent the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial year. There are no material adjustments made in the results for the quarter ended on March 31, 2025, which pertain to earlier periods. These have been subjected to limited review by the Auditors.ttttttt ntttttttt n6.tThe Board of Directors has recommended a dividend of ` 25 per share (250%) subject to the approval of the shareholders.tttttttttttt n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	27919800000
	Capital work-in-progress	1243300000
	Investment property	32200000
	Goodwill	291400000
	Other intangible assets	16000000
	Intangible assets under development	0
	Biological assets other than bearer plants	214000000
	Investments accounted for using equity method	571000000
	Non-current financial assets
	Non-current investments	8925800000
	Trade receivables, non-current	0
	Loans, non-current	4100000
	Other non-current financial assets	172800000
	Total non-current financial assets	9102700000
	Deferred tax assets (net)	214100000
	Other non-current assets	956700000
	Total non-current assets	40561200000
2	Current assets
	Inventories	7292900000
	Current financial asset
	Current investments	8162700000
	Trade receivables, current	11262600000
	Cash and cash equivalents	513700000
	Bank balance other than cash and cash equivalents	132900000
	Loans, current	0
	Other current financial assets	575300000
	Total current financial assets	20647200000
	Current tax assets (net)	0
	Other current assets	1508600000
	Total current assets	29448700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	70009900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294600000
	Other equity	55690900000
	Total equity attributable to owners of parent	55985500000
	Non controlling interest	638200000
	Total equity	56623700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1820100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	97600000
	Total non-current financial liabilities	1917700000
	Provisions, non-current	368000000
	Deferred tax liabilities (net)	2253300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	9400000
	Total non-current liabilities	4548400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	156800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	383900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5763100000
	Total Trade payable	6147000000
	Other current financial liabilities	1797400000
	Total current financial liabilities	8101200000
	Other current liabilities	473900000
	Provisions, current	210300000
	Current tax liabilities (Net)	52400000
	Deferred government grants, Current	0
	Total current liabilities	8837800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	13386200000
	Total equity and liabilites	70009900000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Life Science Chemicals	4438900000	16916700000
2	Performance and Other Chemicals	10547200000	40582400000
3	Other	171400000	739200000
	Total Segment Revenue	15157500000	58238300000
	Less: Inter segment revenue	641100000	641100000
	Revenue from operations	14516400000	55833500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Life Science Chemicals	965500000	3467600000
2	Performance and Other Chemicals	855100000	3448500000
3	Other	12100000	123000000
	Total Profit before tax	1832700000	7039100000
	i. Finance cost	54200000	54200000
	ii. Other Unallocable Expenditure net off Unallocable income	-82400000	-82400000
	Profit before tax	1860900000	6924900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Life Science Chemicals	13238200000	13238200000
2	Performance and Other Chemicals	36461700000	36461700000
3	Other	2226000000	2226000000
	Total Segment Asset	51925900000	51925900000
	Un-allocable Assets	18084000000	18084000000
	Net Segment Asset	70009900000	70009900000
4	Segment Liabilities
	Segment Liabilities
1	Life Science Chemicals	2852900000	2852900000
2	Performance and Other Chemicals	7313700000	7313700000
3	Other	252600000	252600000
	Total Segment Liabilities	10419200000	10419200000
	Un-allocable Liabilities	2967000000	2967000000
	Net Segment Liabilities	13386200000	13386200000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Fair value of equity instruments through other comprehensive income	-2261000000	683900000
2	Remeasurement gain/(loss) on defined benefit plans	-27400000	-9100000
3	Share of other comprehensive income of joint venture company accounted for using the equity method (net of tax)	-100000	-100000
	Total Amount of items that will not be reclassified to profit and loss	-2288500000	674700000
2	Income tax relating to items that will not be reclassified to profit or loss	-323600000	159100000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain/(loss) on cash flow hedges	7600000	-2900000
2	Exchange differences on translation of foreign operations	35900000	72800000
	Total Amount of items that will be reclassified to profit and loss	43500000	69900000
4	Income tax relating to items that will be reclassified to profit or loss	4600000	-5000000
5	Total Other comprehensive income	-1926000000	590500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6811900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			239800000
	Adjustments for decrease (increase) in inventories			-1146200000
	Adjustments for decrease (increase) in trade receivables, current			-1506600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			562600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3168200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			120200000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-386900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-173800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			877300000
	Net cash flows from (used in) operations			7689200000
	Dividends received			-78300000
	Interest paid			0
	Interest received			-73400000
	Income taxes paid (refund)			1506200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6031300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			42600000
	Other cash payments to acquire equity or debt instruments of other entities			3256100000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			14600000
	Purchase of property, plant and equipment			2701800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			3900000
	Cash receipts from repayment of advances and loans made to other parties			11500000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			165900000
	Interest received			10800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			765500000
	Net cash flows from (used in) investing activities	-4950900000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			588800000
	Interest paid			236700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-10700000
	Net cash flows from (used in) financing activities			-836200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			244200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			8500000
	Net increase (decrease) in cash and cash equivalents			252700000
	Cash and cash equivalents cash flow statement at beginning of period			602600000
	Cash and cash equivalents cash flow statement at end of period			855300000