Atul Ltd 2019-20

Corporate Overview Statutory Reports Financial Statements 01-21 22-91 92-228 136 Atul Ltd | Annual Report 2019-20 ( ` cr) Note 28.4 (B) Transactions with subsidiary companies 2019-20 2018-19 c) Other transactions 1 Repayment of loans given 6.63 3.00 Amal Ltd 6.63 3.00 2 Direct investment made in equity shares 53.50 40.56 Atul Bioscience Ltd 1 30.00 10.00 Atul Biospace Ltd 1.75 - Atul Finserv Ltd 21.75 30.56 3 Reimbursements received 0.16 0.08 Aaranyak Urmi Ltd (Current year: ` 7,332) - Atul Bioscience Ltd (Current year: ` 30,376) 0.07 Atul Europe Ltd 0.15 - Atul Infotech Pvt Ltd 0.01 0.01 4 Redemption of preference shares 1.00 1.00 Amal Ltd 1.00 1.00 5 Loan given 17.50 - Atul Bioscience Ltd 17.50 - 6 Dividend income 2.91 0.36 Atul Bioscience Ltd 0.76 0.17 Atul Middle East FZ-LLC 2.15 - Atul USA Inc - 0.19 7 Investment in Preference shares - 20.00 Atul Bioscience Ltd - 20.00 8 Investment income - 0.04 Atul Bioscience Ltd - 0.04 1 Includes ` 20 cr optionally convertible cumulative redeemable preference shares converted into equity shares as per the conversion option in such shares. ( ` cr) Note 28.4 (C) Transactions with joint venture company 2019-20 2018-19 a) Sales and income 1 Sale of goods 3.01 3.85 2 Service charges received 3.83 3.29 3 Lease rent received 0.66 0.54 4 Brand usage charges 0.03 - b) Purchases and expenses Purchase of goods 0.19 0.24 c) Other transactions 1 Dividends received from equity investment measured at cost 2.19 - 2 Reimbursements received 0.61 0.66 All above transactions are with Rudolf Atul Chemicals Ltd. Note 28.4 Related party disclosures (continued)