ATUL2023-10-012023-12-31 ATUL2023-10-012023-12-31 ATUL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member ATUL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member ATUL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member ATUL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member ATUL2023-12-31 ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member ATUL2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member ATUL2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member ATUL2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member ATUL2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member ATUL2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member ATUL2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ATUL2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ATUL2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ATUL2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ATUL2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ATUL2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member ATUL2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member ATUL2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500027 ATUL NOTLISTED Atul Limited Equity 2023-04-01 2024-03-31 2024-01-19 2023-12-28 INR Crores Third quarter 10:00:00 13:00:00 2024-01-19 2024-01-19 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 11378000000.00 150000000.00 11528000000.00 5683400000.00 398900000.00 -67800000.00 1015500000.00 21200000.00 612100000.00 2831200000.00 10494500000.00 1033500000.00 0.00 1033500000.00 247100000.00 86900000.00 334000000.00 0.00 699500000.00 0.00 0.00 0.00 21000000.00 720500000.00 1130100000.00 1850600000.00 709400000.00 11100000.00 1859500000.00 11100000.00 294400000.00 10 24.04 24.04 0.00 0.00 24.04 24.04 Consolidated unaudited financial results for the quarter/ nine months ended on December 31, 2023 Notes: 1. These 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. 2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on January 18, 2024 and approved by the Board of Directors in its meeting held on January 19, 2024. The Statutory Auditors have carried out a limited review of the consolidated unaudited financial results for the quarter / nine months ended on December 31, 2023. Their limited review report does not have any modification. 3. The Company has reported segment information as per the Ind AS 108, 'Operating Segments', as below: Name of segment Main product groups Life Science Chemicals Active pharmaceutical ingredients and its intermediates, Crop protection chemicals Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Textile dyes Others Agribiotech, Food products, Services and others 4. An incident of fire occurred on April 20, 2022, in one of the plants at Atul, Gujarat. There was no fatality or injury to any person, and damage was restricted to the affected plant. The Company had written off the carrying value of the assets destroyed by fire amounting to Rs 35.60 cr during the nine months ended on December 31, 2022 / year ended on March 31, 2023, by including it in other expenses. The Company had filed a claim in this regard with the insurance company which is under process. Against this claim, the Company had received an interim approval of Rs 31.28 cr during the year ended on March 31, 2023, which was included in other income. The Company expects to complete the claim process during the year. 5. The Board of Directors in its meeting held on November 07, 2023, had approved a proposal to buy-back fully paid-up equity shares of face value of Rs 10 each of the Company. The buy-back of equity shares through the open market stock exchange route commenced on November 21, 2023, and it was completed on January 01, 2024. The Company bought back and extinguished 72,000 equity shares at an average buy-back price of Rs 6,934.70 per equity share, constituting 0.24% of the pre-buy-back paid-up equity share capital of the Company. The buy-back resulted in a cash outflow of Rs 49.93 cr (excluding transaction costs). The Company purchased the said shares out of its free reserves and created capital redemption reserve of Rs 0.07 cr equal to the nominal value of the shares bought back as an appropriation from the free reserves in accordance with Section 69 of the Companies Act, 2013. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 35135300000.00 453300000.00 35588600000.00 15912200000.00 1389700000.00 1712100000.00 2955800000.00 60100000.00 1671300000.00 8274200000.00 31975400000.00 3613200000.00 0.00 3613200000.00 869000000.00 153800000.00 1022800000.00 0.00 2590400000.00 0.00 0.00 0.00 62900000.00 2653300000.00 2227800000.00 4881100000.00 2646100000.00 7200000.00 4873800000.00 7300000.00 294400000.00 10 89.69 89.69 0.00 0.00 89.69 89.69 Other Expenses 1528600000.00 Power, fuel and water 1302600000.00 Other Expenses 4308700000.00 Power, fuel and water 3965500000.00 Life Science Chemicals 3378200000.00 Others 109200000.00 Performance and other Chemicals 8406300000.00 Life Science Chemicals 10500200000.00 Others 391700000.00 Performance and other Chemicals 25835100000.00 11893700000.00 36727000000.00 515700000.00 1591700000.00 11378000000.00 35135300000.00 Life Science Chemicals 424000000.00 Others -2800000.00 Performance and other Chemicals 656900000.00 Life Science Chemicals 1363800000.00 Others 56800000.00 Performance and other Chemicals 2269300000.00 1078100000.00 3689900000.00 21200000.00 60100000.00 2400000.00 Consolidated unaudited financial results for the quarter/ nine months ended on December 31, 2023 Notes: 1. These 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. 2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on January 18, 2024 and approved by the Board of Directors in its meeting held on January 19, 2024. The Statutory Auditors have carried out a limited review of the consolidated unaudited financial results for the quarter / nine months ended on December 31, 2023. Their limited review report does not have any modification. 3. The Company has reported segment information as per the Ind AS 108, 'Operating Segments', as below: Name of segment Main product groups Life Science Chemicals Active pharmaceutical ingredients and its intermediates, Crop protection chemicals Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Textile dyes Others Agribiotech, Food products, Services and others 4. An incident of fire occurred on April 20, 2022, in one of the plants at Atul, Gujarat. There was no fatality or injury to any person, and damage was restricted to the affected plant. The Company had written off the carrying value of the assets destroyed by fire amounting to Rs 35.60 cr during the nine months ended on December 31, 2022 / year ended on March 31, 2023, by including it in other expenses. The Company had filed a claim in this regard with the insurance company which is under process. Against this claim, the Company had received an interim approval of Rs 31.28 cr during the year ended on March 31, 2023, which was included in other income. The Company expects to complete the claim process during the year. 5. The Board of Directors in its meeting held on November 07, 2023, had approved a proposal to buy-back fully paid-up equity shares of face value of Rs 10 each of the Company. The buy-back of equity shares through the open market stock exchange route commenced on November 21, 2023, and it was completed on January 01, 2024. The Company bought back and extinguished 72,000 equity shares at an average buy-back price of Rs 6,934.70 per equity share, constituting 0.24% of the pre-buy-back paid-up equity share capital of the Company. The buy-back resulted in a cash outflow of Rs 49.93 cr (excluding transaction costs). The Company purchased the said shares out of its free reserves and created capital redemption reserve of Rs 0.07 cr equal to the nominal value of the shares bought back as an appropriation from the free reserves in accordance with Section 69 of the Companies Act, 2013. -46300000.00 1054500000.00 3676100000.00 Life Science Chemicals 12181200000.00 Others 1991400000.00 Performance and other Chemicals 35184800000.00 49357400000.00 14300000000.00 63657400000.00 Life Science Chemicals 2435300000.00 Others 347900000.00 Performance and other Chemicals 7641300000.00 10424500000.00 2509600000.00 12934100000.00 Fair value of equity instruments through other comprehensive income 1202400000.00 Remeasurement gain | (loss) on defined benefit plans -9600000.00 Fair value of equity instruments through other comprehensive income 2348100000.00 Remeasurement gain | (loss) on defined benefit plans 11600000.00 1192800000.00 2359700000.00 104800000.00 174600000.00 Effective portion of gain | (loss) on cash flow hedges -100000.00 Exchange difference on translation of foreign operations 44700000.00 Effective portion of gain | (loss) on cash flow hedges -200000.00 Exchange difference on translation of foreign operations 45300000.00 44600000.00 45100000.00 2500000.00 2400000.00