5000272022-04-012022-06-305000272022-06-305000272022-04-012022-06-30in-bse-fin:OtherExpenses1Member5000272022-04-012022-06-30in-bse-fin:OtherExpenses2Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments1Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments2Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments3Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments1Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments2Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments3Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments1Member5000272022-06-30in-bse-fin:ReportableSegments1Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments2Member5000272022-06-30in-bse-fin:ReportableSegments2Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments3Member5000272022-06-30in-bse-fin:ReportableSegments3Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments1Member5000272022-06-30in-bse-fin:ReportableSegments1Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments2Member5000272022-06-30in-bse-fin:ReportableSegments2Member5000272022-04-012022-06-30in-bse-fin:ReportableSegments3Member5000272022-06-30in-bse-fin:ReportableSegments3Member5000272022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15000272022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25000272022-04-012022-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15000272022-04-012022-06-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares500027ATULINE100A01010ATUL LTDEquity2022-04-012023-03-312022-07-222022-06-30INRCroresFirst quarterMulti segment2022-07-2210:30:002022-07-2213:15:00Not applicable2022-04-012022-06-30UnauditedConsolidated14768500000359400000151279000007595700000598100000-58930000090720000015700000472900000392730000012927600000220030000002200300000577000000-10000057690000001623400000000113000001634700000-53180000011029000001645200000-105000001113400000-105000002951000001055.755.70055.755.7000Consolidated unaudited financial results for the quarter ended on June 30, 2022 <BR> Notes: <BR> <BR> 01. 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. <BR> <BR> 02. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on July 21, 2022, and approved by the Board of Directors in its meeting held on July 22, 2022. The Statutory Auditors have carried out limited review of the consolidated unaudited financial results for the quarter ended on June 30, 2022. Their limited review report does not have any modification. <BR> <BR> 03. The Company has reported segment information as per the Ind AS 108, 'Operating Segments', as below: <BR> <BR> Name of segment Main product groups <BR> Life Science Chemicals APIs, API intermediates, Fungicides, Herbicides <BR> Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Textile dyes <BR> Others Agribiotech, Food products, Services <BR> <BR> 04. Other income included: <BR> (` cr) <BR> No. Particulars Quarter ended on Year ended on <BR> June 30, 2022 March 31, 2022 June 30, 2021 March 31, 2022 <BR> Unaudited Unaudited Unaudited Audited <BR> a) Exchange rate difference - gain | (loss) 26.11 10.11 5.58 11.27 <BR> <BR> 05. 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 has written off the carrying value of the assets destroyed by fire amounting to ` 35.08 cr, by including it in other expenses. The Company has filed a claim in this regard with the insurance company which is under process. <BR> <BR> 06. The Board of Directors in its meeting held on March 25, 2022, had approved a proposal to buy-back fully paid-up equity shares of face value of ` 10 each of the Company. The buy-back of equity shares through the open market stock exchange route commenced on April 07, 2022, and it was completed on May 09, 2022. The Company bought back and extinguished a total of 73,296 equity shares at an average buy-back price of ` 9,536.31per equity share, constituting 0.25% of the pre buy-back paid-up equity share capital of the Company. The buy-back resulted in a cash outflow of ` 69.90 cr (excluding transaction costs). The Company purchased the said shares out of its free reserves and created capital redemption reserve of ` 0.07 cr equal to the nominal value of the shares bought back as an appropriation from general reserve in accordance with Section 69 of the Companies Act, 2013. <BR> <BR> 07. The Parliament of India has approved the Code on Social Security, 2020 (the Code) which may impact the contributions by the Company towards provident fund, gratuity and ESIC. The Ministry of Labour and Employment, Goverment of India has released draft rules for the Code on November 13, 2020. Final rules are yet to be notified. The Company will assess the impact of the Code when it comes into effect and will record related impact, if any. <BR> <BR> 08. The figures for the quarter ended March 31, 2022, are 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. <BR> Power, fuel and water1602400000Other Expenses2324900000Life Science Chemicals4847200000Performance and Other Chemicals10569600000Others1126000001552940000076090000014768500000Life Science Chemicals795400000Performance and Other Chemicals1302300000Others-300000209740000015700000-1299000002211600000Life Science Chemicals12286000000Performance and Other Chemicals32134200000Others1725700000461459000001165910000057805000000Life Science Chemicals3286800000Performance and Other Chemicals7273500000Others31140000010871700000210390000012975600000Fair value of equity instruments through other comprehensive income-527000000Remeasurement gain | loss on defined benefit plans-20900000-547900000-49100000Effective portion of gain| loss on cashflow hedges-23200000Exchange differences on translation of foreign operations-18400000-41600000-8600000