262 Atul Ltd | Annual Report 2022-23 Atul Ltd | Annual Report 2022-23 Atul Ltd Atul House G I Patel Marg Ahmedabad 380 014, Gujarat India Atul Ltd | Annual Report 2022-23 Reconnect | Reimagine | Regrow Corporate Overview Statutory Reports Financial Statements d) Revenue from major customers The Group is not reliant on revenues from transactions with any single external customer and does not receive 10% or more of its revenues from transactions with any single external customer. e) Other disclosures i) The Group has disclosed business segment as the operating segment, which has been identified in line with the Ind AS 108 ‘Operating Segments’ taking into account the organisation structure as well as the differing risks and returns. ii) The segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts allocated on a reasonable basis. iii) The Group accounts for inter-segment sales and transfers at market price. Note 30.18 Disclosure of additional information pertaining to the parent, subsidiary, joint venture and associate companies | entities and joint operation as per Schedule III of the Companies Act, 2013 No. Name of entity Net assets Share in profit or loss Share in other comprehensive income Share in total comprehensive income As % of consolidated net assets Amount (` cr) As % of consolidated profit and (loss) Amount (` cr) As % of consolidated other comprehensive income Amount (` cr) As % of consolidated total comprehensive income Amount (` cr) Parent company 01. Atul Ltd 87.08% 4,589.36 92.90% 491.57 108.99% (96.07) 89.68% 395.50 Indian subsidiary companies 01. Aaranyak Urmi Ltd - 0.11 - 0.01 - - - 0.01 02. Aasthan Dates Ltd 0.03% 1.80 0.01% 0.05 - - 0.01% 0.05 03. Amal Ltd 1.65% 86.91 0.14% 0.73 (0.03%) 0.03 0.17% 0.76 04. Amal Speciality Chemicals Ltd 0.56% 29.77 (3.13%) (16.55) - - (3.75%) (16.55) 05. Anchor Adhesives Pvt Ltd 0.01% 0.52 - 0.01 - - - 0.01 06. Atul Aarogya Ltd - 0.12 0.06% 0.31 - - 0.07% 0.31 07. Atul Ayurveda Ltd - 0.08 0.20% 1.05 - - 0.24% 1.05 08. Atul Bioscience Ltd 1.26% 66.42 (0.98%) (5.21) (0.12%) 0.11 (1.16%) (5.10) 09. Atul Biospace Ltd 0.34% 18.01 0.51% 2.71 - - 0.61% 2.71 10. Atul Clean Energy Ltd - 0.10 0.04% 0.23 - - 0.05% 0.23 11. Atul Crop Care Ltd 0.02% 0.84 0.46% 2.44 (0.12%) 0.11 0.58% 2.55 12. Atul Consumer Products Ltd 0.02% 0.86 0.60% 3.15 (0.14%) 0.12 0.74% 3.27 13. Atul Entertainment Ltd - 0.10 - 0.02 - - - 0.02 14. Atul Finserv Ltd 2.79% 146.90 1.21% 6.41 0.01% (0.01) 1.45% 6.40 15. Atul Fin Resources Ltd 0.39% 20.78 0.34% 1.80 (0.40%) 0.35 0.49% 2.15 16. Atul Healthcare Ltd 0.43% 22.52 (0.05%) (0.25) - - (0.06%) (0.25) 17. Atul Hospitality Ltd - 0.09 - - - - - - 18. Atul Infotech Pvt Ltd 0.40% 21.00 0.07% 0.38 (0.03%) 0.03 0.09% 0.41 19. Atul Lifescience Ltd - - - - - - - - 20. Atul Natural Dyes Ltd - 0.01 - - - - - - 21. Atul Natural Foods Ltd - 0.01 - - - - - - 22. Atul Nivesh Ltd 0.06% 3.40 0.04% 0.20 - - 0.05% 0.20 23. Atul Paints Ltd - 0.01 - - - - - - 24. Atul Polymers Products Ltd - 0.02 0.23% 1.21 - - 0.27% 1.21 25. Atul Products Ltd 0.07% 3.52 (0.07%) (0.37) - - (0.08%) (0.37) Note 30.17 Segment information (continued)
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