Atul Ltd 2016-17

Atul Ltd | Annual Report 2016-17 ( ` cr) Particulars Note to first time adoption As at March 31, 2016 As at April 01, 2015 Regrouped IGAAP* Adjustments Ind AS Regrouped IGAAP* Adjustments Ind AS EQUITY AND LIABILITIES Equity Equity share capital 29.68 – 29.68 29.68 – 29.68 Other equity b, c, d, e, g 1,221.21 341.26 1,562.47 986.10 369.40 1,355.50 Total equity 1,250.89 341.26 1,592.15 1,015.78 369.40 1,385.18 Liabilities Non-current liabilities Financial liabilities i) Borrowings 21.47 – 21.47 54.08 – 54.08 ii) Other financial liabilities b 24.50 (2.80) 21.70 20.13 (2.80) 17.33 Provisions 17.23 – 17.23 15.86 – 15.86 Deferred tax liabilities (net) e 66.88 (2.68) 64.20 44.41 (2.08) 42.33 Total non-current liabilities 130.08 (5.48) 124.60 134.48 (4.88) 129.60 Current liabilities Financial liabilities i) Borrowings k 247.39 (1.79) 245.60 164.14 (2.27) 161.87 ii) Trade payables 294.19 – 294.19 264.89 – 264.89 iii) Other financial liabilities 61.92 – 61.92 83.28 – 83.28 Other current liabilities k 57.02 1.88 58.90 56.67 2.49 59.16 Provisions d 42.70 (35.70) 7.00 37.38 (30.34) 7.04 Current tax liabilities (net) – – 5.19 – 5.19 Total current liabilities 703.22 (35.61) 667.61 611.55 (30.12) 581.43 Total liabilities 833.30 (41.09) 792.21 746.03 (35.00) 711.03 Total equity and liabilities 2,084.19 300.17 2,384.36 1,761.81 334.40 2,096.21 * The IGAAP figures have been reclassified to conform to Ind AS presentation requirements for the purpose of this Note. Notes to the Financial Statements Transition to Ind AS (continued)