Atul Ltd 2008-09

Schedules forming part of the Account s No Name of the related party Subsidiaries Jointly Associate Key Relatives of key promoted company management management companies personnel personnel Other transactions: 1 Loan given 654.98 2.46 - - - - (2.60) - - - 2 Other transactions - - 12.82 - - - - (2.90) - - 3 Fixed deposit received - - - - 0.55 - - - - - 4 FD interest paid - - - - 0.15 - - - - (0.19) 5 * Advance adjusted - - 2,129.89 - - - - - - - Outstanding balances: 1 Payable 193.14 - - 92.84 1.75 (79.56) - - (98.40) (2.44) 2 Receivables 4,891.25 8.45 2,346.88 - - (6,644.01) (14.64) (3,525.92) - - (c) Provision for doubtful advances made during the year Rs476.63 lacs (previous year Rs Nil). (d) Related party relationship is as identified by the Company on the basis of information available with them and relied upon by the Auditors. * Capital advance converted to loan account in terms of scheme submitted to BIFR. (b) Transactions with related parties (Contd.): (Rs in lacs) (Rs in lacs) SCHEDULE 16 NOTES FORMING PART OF THE ACCOUNTS (Contd.) 2008-09 2007-08 2008-09 2007-08 2008-09 2007-08 1 Segment revenue: External sales 32,097.17 31,564.09 90,764.17 75,567.83 1,22,861.34 1,07,131.91 Inter segment sales 24.44 - 2,504.64 2,526.53 2,529.08 2,526.53 Total segment revenue 32,121.61 31,564.09 93,268.81 78,094.36 1,25,390.42 1,09,658.44 Less: Inter segment revenue 24.44 - 2,504.64 2,526.53 2,529.08 2,526.53 Net revenue from operations 32,097.17 31,564.09 90,764.17 75,567.83 1,22,861.34 1,07,131.91 2 Segment results: Profit before interest and tax 705.32 (274.80) 13,666.12 6,318.59 14,371.44 6,043.79 Interest 4,102.80 3,273.43 Other unallocable expenditure (net of unallocable income) 5,699.62 (1,046.91) Profit before tax 4,569.02 3,817.27 3 Other Information: Segment assets 19,693.86 23,225.02 59,799.82 61,083.23 79,493.68 84,308.25 Unallocated common assets 26,569.91 28,249.71 Total assets 1,06,063.59 1,12,557.96 4 Segment liabilities: 3,804.97 6,674.96 11,245.31 15,787.22 15,050.28 22,462.18 Unallocated common liabilities 8,349.70 3,943.99 Total liabilities 23,399.98 26,406.17 12 Segment information: (a) Information about business segment - primary: Particulars Colors Speciality Chemicals Total and others 74