5000272026-01-012026-03-315000272026-03-315000272025-03-315000272025-04-012026-03-315000272026-01-012026-03-31in-capmkt:OtherExpenses1Member5000272026-01-012026-03-31in-capmkt:OtherExpenses2Member5000272025-04-012026-03-31in-capmkt:OtherExpenses1Member5000272025-04-012026-03-31in-capmkt:OtherExpenses2Member5000272026-03-31OtherNoncurrentFinancialAssetsDomain15000272026-03-31OtherNoncurrentAssetsDomain15000272026-03-31OtherNoncurrentAssetsDomain25000272026-03-31OtherCurrentFinancialAssetsDomain15000272026-03-31OtherCurrentFinancialAssetsDomain25000272026-03-31OtherCurrentAssetsDomain15000272026-03-31OtherNoncurrentFinancialLiabilitiesDomain15000272026-03-31OtherNoncurrentFinancialLiabilitiesDomain25000272026-03-31OtherNoncurrentLiabilitiesDomain15000272026-03-31OtherCurrentFinancialLiabilitiesDomain15000272026-03-31OtherCurrentLiabilitiesDomain15000272026-03-31OtherCurrentLiabilitiesDomain25000272026-01-012026-03-31in-capmkt:ReportableSegments1Member5000272026-01-012026-03-31in-capmkt:ReportableSegments2Member5000272026-01-012026-03-31in-capmkt:ReportableSegments3Member5000272025-04-012026-03-31in-capmkt:ReportableSegments1Member5000272025-04-012026-03-31in-capmkt:ReportableSegments2Member5000272025-04-012026-03-31in-capmkt:ReportableSegments3Member5000272026-01-012026-03-31in-capmkt:ReportableSegments1Member5000272026-01-012026-03-31in-capmkt:ReportableSegments2Member5000272026-01-012026-03-31in-capmkt:ReportableSegments3Member5000272025-04-012026-03-31in-capmkt:ReportableSegments1Member5000272025-04-012026-03-31in-capmkt:ReportableSegments2Member5000272025-04-012026-03-31in-capmkt:ReportableSegments3Member5000272026-01-012026-03-31in-capmkt:ReportableSegments1Member5000272026-03-31in-capmkt:ReportableSegments1Member5000272026-01-012026-03-31in-capmkt:ReportableSegments2Member5000272026-03-31in-capmkt:ReportableSegments2Member5000272026-01-012026-03-31in-capmkt:ReportableSegments3Member5000272026-03-31in-capmkt:ReportableSegments3Member5000272026-01-012026-03-31in-capmkt:ReportableSegments1Member5000272026-03-31in-capmkt:ReportableSegments1Member5000272026-01-012026-03-31in-capmkt:ReportableSegments2Member5000272026-03-31in-capmkt:ReportableSegments2Member5000272026-01-012026-03-31in-capmkt:ReportableSegments3Member5000272026-03-31in-capmkt:ReportableSegments3Member5000272026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000272026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25000272026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35000272025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000272025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25000272025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35000272026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15000272026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25000272025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15000272025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25000272026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500027ATULNOTLISTEDINE100A01010ATUL LIMITEDMain BoardEquity2025-04-012026-03-312026-04-242026-03-26INRCroresQuarterlyFourth quarterMulti segment2026-04-2410:00:002026-04-2413:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated16700700000895700000175964000008891300000292000000-2528000001077000000430000007929000003885800000147292000002867200000199000002887100000594200000323400000917600000141700000211120000000002111200000-503400000160780000021015000009700000159790000099000002944000001071.3871.380071.3871.38CFS <BR> <BR> 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. <BR> <BR> 2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on April 23, 2026 and approved by the Board of Directors in its meeting held on April 24, 2026. The Statutory Auditors have expressed an unmodified audit opinion. <BR> <BR> 3. 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 Active pharmaceutical ingredients and its intermediates, crop protection chemicals <BR> Performance and Other Chemicals Adhesion promoters, bulk chemicals, epoxy resins and hardeners, intermediates, textile dyes <BR> Others Agribiotech, food products, services and others <BR> <BR> 4. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the then existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of changes in the past service cost in the consolidated financial results. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Group had assessed the impact of these changes and provided an amount of ` 41.25 cr and recognised the same for the quarter and nine months ended on December 31, 2025, as employee benefit expenses. Consequent to the employee compensation restructuring and on actuarial valuation, the said liability is now determined at ` 15.84 cr. The excess provision of ` 25.41 cr has been reversed in the results for the quarter and year ended March 31 2026 as a change in estimate. The Group continues to monitor the finalisation of the Central and State rules and the clarifications that may be issued by the Government on the new labour codes and will recognise the impact of changes in the estimates in that period, as needed. <BR> <BR> 5. The 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, 2026, which pertain to earlier periods. These have been subjected to limited review by the Auditors. <BR> <BR> 6. The Board of Directors has recommended a dividend of ` 30 per share (300%) subject to the approval of the shareholders. <BR> 2025-04-012026-03-31AuditedConsolidated62735400000202900000064764400000325299000001001600000-469200000515570000017430000032213000001420950000055823100000894130000063700000900500000018566000003961000002252700000141600000689390000000006893900000188700000708260000067790000001149000006967500000115100000294400000100230.25230.2500230.25230.25Power, Fuel and water1661300000Other Expenses2224500000Power, Fuel and water6446900000Other Expenses77626000002619440000011013000003220000029140000014600000226500000566400000887240000034000002968000009172600000307900000541600000384489000008154700000164798000001271000000085060000096100000066260000030799100000160220000040556000000790049000002946000006192500000062219600000745700000629653000001603100000946000001697700000320400000278270000018300000481910000019450000089030000076321000008522400000155530000010272200000567500000229900000150900000112205000001603960000079004900000CFS <BR> <BR> 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. <BR> <BR> 2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on April 23, 2026 and approved by the Board of Directors in its meeting held on April 24, 2026. The Statutory Auditors have expressed an unmodified audit opinion. <BR> <BR> 3. 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 Active pharmaceutical ingredients and its intermediates, crop protection chemicals <BR> Performance and Other Chemicals Adhesion promoters, bulk chemicals, epoxy resins and hardeners, intermediates, textile dyes <BR> Others Agribiotech, food products, services and others <BR> <BR> 4. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the then existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of changes in the past service cost in the consolidated financial results. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Group had assessed the impact of these changes and provided an amount of ` 41.25 cr and recognised the same for the quarter and nine months ended on December 31, 2025, as employee benefit expenses. Consequent to the employee compensation restructuring and on actuarial valuation, the said liability is now determined at ` 15.84 cr. The excess provision of ` 25.41 cr has been reversed in the results for the quarter and year ended March 31 2026 as a change in estimate. The Group continues to monitor the finalisation of the Central and State rules and the clarifications that may be issued by the Government on the new labour codes and will recognise the impact of changes in the estimates in that period, as needed. <BR> <BR> 5. The 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, 2026, which pertain to earlier periods. These have been subjected to limited review by the Auditors. <BR> <BR> 6. The Board of Directors has recommended a dividend of ` 30 per share (300%) subject to the approval of the shareholders. <BR> Other non-current financial assets296800000Other non-current assets488800000Income tax assets52800000Other current financial assets231900000Biological assets other than bearer plant430700000Other current assets1602200000Lease liabilities32600000Other non-current financial liabilities62000000Other non-current liabilities18300000Other current financial liabilities1555300000Contract liabilities411600000Other current liabilities155900000Life Science Chemicals4617400000Performance and Other Chemicals12413000000Others190900000Life Science Chemicals18052400000Performance and Other Chemicals46087300000Others803900000172213000006494360000052060000022082000001670070000062735400000Life Science Chemicals1430600000Performance and Other Chemicals1249400000Others12600000Life Science Chemicals4170600000Performance and Other Chemicals855100000Others1184000002692600000514410000043000000174300000-237500000-72360000028871000005693400000Life Science Chemicals13792500000Performance and Other Chemicals38614500000Others2409200000548162000002418870000079004900000Life Science Chemicals3054500000Performance and Other Chemicals9245800000Others21330000012513600000352600000016039600000CFS <BR> <BR> 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. <BR> <BR> 2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on April 23, 2026 and approved by the Board of Directors in its meeting held on April 24, 2026. The Statutory Auditors have expressed an unmodified audit opinion. <BR> <BR> 3. 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 Active pharmaceutical ingredients and its intermediates, crop protection chemicals <BR> Performance and Other Chemicals Adhesion promoters, bulk chemicals, epoxy resins and hardeners, intermediates, textile dyes <BR> Others Agribiotech, food products, services and others <BR> <BR> 4. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the then existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of changes in the past service cost in the consolidated financial results. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Group had assessed the impact of these changes and provided an amount of ` 41.25 cr and recognised the same for the quarter and nine months ended on December 31, 2025, as employee benefit expenses. Consequent to the employee compensation restructuring and on actuarial valuation, the said liability is now determined at ` 15.84 cr. The excess provision of ` 25.41 cr has been reversed in the results for the quarter and year ended March 31 2026 as a change in estimate. The Group continues to monitor the finalisation of the Central and State rules and the clarifications that may be issued by the Government on the new labour codes and will recognise the impact of changes in the estimates in that period, as needed. <BR> <BR> 5. The 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, 2026, which pertain to earlier periods. These have been subjected to limited review by the Auditors. <BR> <BR> 6. The Board of Directors has recommended a dividend of ` 30 per share (300%) subject to the approval of the shareholders. <BR> 174400000-91710000000-83510000000000024869000000322130000000000-15700000000-30100000000-9821000000310250000012107500000-2017000000-196100000148200000001022770000000123000009980000000003050000017487000000000000000000200000012900000003184000001758000000-7644900000-894550000000000000017930000007360000001700000000100700000-98460000029760000039300000336900000513700000850600000Fair value of equity instruments through other comprehensive income-704500000Remeasurement gain | loss on defined benefit plans40200000Share of other comprehensive income of joint venture company accounted for using the equity method100000-664200000Fair value of equity instruments through other comprehensive income-90500000Remeasurement gain | loss on defined benefit plans63700000Share of other comprehensive income of joint venture company accounted for using the equity method100000-26700000-8860000011700000Effective portion of gain | loss on cash flow hedges0Exchange differences on translations of foreign operations106100000106100000Effective portion of gain | loss on cash flow hedges0Exchange differences on translations of foreign operations2707000002707000003390000043600000-503400000188700000AuditedtrueDeloitte Haskins and Sells LLPtrue2027-07-31