ATUL2023-07-012023-09-30 ATUL2023-07-012023-09-30 ATUL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member ATUL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member ATUL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member ATUL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member ATUL2023-09-30 ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member ATUL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member ATUL2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member ATUL2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member ATUL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member ATUL2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member ATUL2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ATUL2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ATUL2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ATUL2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ATUL2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ATUL2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member ATUL2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member ATUL2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500027 ATUL NA Atul Limited Equity 2023-04-01 2024-03-31 2023-10-20 2023-09-30 INR Crores Half yearly 10:00:00 13:30:00 2023-10-20 2023-10-20 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 11937100000.00 221300000.00 12158400000.00 5256100000.00 546400000.00 873100000.00 977600000.00 18600000.00 539900000.00 2732000000.00 10943700000.00 1214700000.00 0.00 1214700000.00 283800000.00 40900000.00 324700000.00 0.00 890000000.00 0.00 0.00 0.00 22300000.00 912300000.00 213700000.00 1126000000.00 903200000.00 9100000.00 1116900000.00 9100000.00 295100000.00 10 30.60 30.60 0.00 0.00 30.60 30.60 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 October 19, 2023 and approved by the Board of Directors in its meeting held on October 20, 2023. The Statutory Auditors have carried out a limited review of the consolidated unaudited financial results for the quarter six months ended on September 30, 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 has written off the carrying value of the assets destroyed by fire amounting to ` 35.60 cr during the six month ended on September 30, 2022 year ended on March 31, 2023, by including it in other expenses. The Company has filed a claim in this regard with the insurance company which is under process. Against this claim, the Company has received an interim approval of ` 31.28 cr during year ended on March 31, 2023, which was included in other income. The Company expects to complete the claim process during the year. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 23757300000.00 303300000.00 24060600000.00 10228800000.00 990800000.00 1779900000.00 1940300000.00 38900000.00 1059200000.00 5443000000.00 21480900000.00 2579700000.00 0.00 2579700000.00 621900000.00 66900000.00 688800000.00 0.00 1890900000.00 0.00 0.00 0.00 41900000.00 1932800000.00 1097700000.00 3030500000.00 1936700000.00 -3900000.00 3034300000.00 -3800000.00 295100000.00 10 65.62 65.62 0.00 0.00 65.62 65.62 Other Expenses 1411600000.00 Power fuel and water 1320400000.00 Other Expenses 2780100000.00 Power fuel and water 2662900000.00 476600000.00 18904300000.00 10189900000.00 32200000.00 291400000.00 40500000.00 0.00 217400000.00 440300000.00 7758000000.00 2200000.00 88000000.00 7848200000.00 333400000.00 1599400000.00 39897000000.00 6234800000.00 2910200000.00 9067000000.00 654200000.00 123000000.00 0.00 249000000.00 13003400000.00 1836300000.00 21074500000.00 200000.00 60971700000.00 295300000.00 48720600000.00 49015900000.00 49492500000.00 1413700000.00 92200000.00 1505900000.00 316800000.00 1472400000.00 29900000.00 3325000000.00 152200000.00 5525500000.00 1734600000.00 7412300000.00 526500000.00 185000000.00 30400000.00 8154200000.00 11479200000.00 60971700000.00 Life Science Chemicals 3619800000.00 Others 165400000.00 Performance and other chemicals 8684200000.00 Life Science Chemicals 7122000000.00 Others 282500000.00 Performance and other chemicals 17428800000.00 12469400000.00 24833300000.00 532300000.00 1076000000.00 11937100000.00 23757300000.00 Life Science Chemicals 417400000.00 Others 41400000.00 Performance and other chemicals 722200000.00 Life Science Chemicals 939800000.00 Others 59600000.00 Performance and other chemicals 1612400000.00 1181000000.00 2611800000.00 18600000.00 38900000.00 -74600000.00 -48700000.00 1237000000.00 2621600000.00 Life Science Chemicals 12341600000.00 Others 1953100000.00 Performance and other chemicals 34596200000.00 48890900000.00 12080800000.00 60971700000.00 Life Science Chemicals 2437600000.00 Others 361200000.00 Performance and other chemicals 6651600000.00 9450400000.00 2028800000.00 11479200000.00 38900000.00 1628700000.00 0.00 0.00 -753700000.00 0.00 0.00 0.00 0.00 0.00 0.00 163700000.00 0.00 1059200000.00 0.00 0.00 0.00 0.00 0.00 -900000.00 0.00 0.00 0.00 -45600000.00 0.00 0.00 0.00 -5200000.00 0.00 2085100000.00 4664800000.00 -89300000.00 0.00 -51100000.00 652400000.00 0.00 3872000000.00 0.00 3100000.00 14600000.00 960700000.00 0.00 0.00 0.00 0.00 1400000.00 3012000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100000000.00 1600000.00 5300000.00 0.00 0.00 118300000.00 2200000.00 0.00 16400000.00 0.00 -3919200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1131900000.00 0.00 35800000.00 0.00 737900000.00 35100000.00 0.00 0.00 323100000.00 275900000.00 -2200000.00 273700000.00 380500000.00 654200000.00 Fair value of equity instruments through other comprehensive income 184600000.00 Remeasurement gain | (loss) on defined benefit plans 53500000.00 Fair value of equity instruments through other comprehensive income 1145700000.00 Remeasurement gain | (loss) on defined benefit plans 21200000.00 238100000.00 1166900000.00 14100000.00 69800000.00 Effective portion of gain | (loss) on cash flow hedges -800000.00 Exchange differences on translation of foreign operations -10800000.00 Effective portion of gain | (loss) on cash flow hedges -100000.00 Exchange differences on translation of foreign operations 600000.00 -11600000.00 500000.00 -1300000.00 -100000.00