Atul Ltd 2019-20

Corporate Overview Statutory Reports Financial Statements 166 Atul Ltd | Annual Report 2019-20 01-21 22-91 92-228 Consolidated Statement of changes in equity for the year ended March 31, 2020 A Equity share capital ( ` cr ) Particulars Note Amount As at March 31, 2018 29.68 Changes in equity share capital during the year - As at March 31, 2019 29.68 Changes in equity share capital during the year - As at March 31, 2020 14 29.68 B Other equity ( ` cr ) Particulars Attributable to owners of the Company Non- controlling interest Total Reserves and surplus Items of other comprehensive income Total other equity Securities premium General reserve Retained earnings FVOCI equity instruments Effective portion of cash flow hedges Foreign currency translation reserve As at March 31, 2018 34.66 97.36 1,663.51 399.82 0.03 18.86 2,214.24 20.01 2,234.25 Profit for the year - - 432.23 - - - 432.23 3.79 436.02 Other comprehensive income, net of tax - - (0.09) 62.83 0.79 (3.11) 60.42 - 60.42 Total comprehensive income for the year - - 432.14 62.83 0.79 (3.11) 492.65 3.79 496.44 Transfer to retained earnings on disposal of FVOCI equity instruments - - 0.02 (0.02) - - - - - Transfer to general reserves - 0.05 (0.05) - - - - - - Hedging gain | (loss) reclassified to the Statement of Profit and Loss - - - - (0.03) - (0.03) - (0.03) Transactions with owners in their capacity as owners: Dividend on equity shares, including dividend distribution tax - - (39.54) - - - (39.54) - (39.54) Transactions with non-controlling interests - - 8.71 - - - 8.71 - 8.71 As at March 31, 2019 34.66 97.41 2,064.79 462.63 0.79 15.75 2,676.03 23.80 2,699.83 Profit for the year - - 666.46 - - - 666.46 4.45 670.91 Other comprehensive income, net of tax - - (1.56) (64.48) (1.21) 1.18 (66.07) - (66.07) Total comprehensive income for the year - - 664.90 (64.48) (1.21) 1.18 600.39 4.45 604.84 Transfer to retained earnings on disposal of FVOCI equity instruments - - (0.03) 0.03 - - - - - Transfer to general reserves - 0.28 (0.28) - - - - - - Hedging gain | (loss) reclassified to the Statement of Profit and Loss - - - - (1.22) - (1.22) - (1.22) Transactions with owners in their capacity as owners: Dividend on equity shares, including dividend distribution tax - - (151.50) - - - (151.50) - (151.50) Transactions with non-controlling interests - - 1.52 - - - 1.52 (1.88) (0.36) Transfer to foreign currency translation reserve - - (2.84) - - 2.84 - - - As at March 31, 2020 34.66 97.69 2,576.56 398.18 (1.64) 19.77 3,125.22 26.37 3,151.59 Refer Note 14 for nature and purpose of reserves The accompanying Notes 1-29 form an integral part of the Consolidated Financial Statements In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants Samir R. Shah T R Gopi Kannan S S Lalbhai Partner Whole-time Director and CFO Chairman and Managing Director L P Patni Company Secretary B N Mohanan Mumbai Whole-time Director Atul April 28, 2020 and President - U&S April 28, 2020