267 Statement containing salient features of the Financial Statements of subsidiary companies, associate company and joint arrangements Part B: Associate company and joint arrangements (` cr) No. Name of the entity Latest audited Balance Sheet date Shares of associate | joint arrangements held by the Company on the year end Description of significant influence Reason why the associate| joint arrangements are not consolidated Net worth attributable to shareholding as per the latest audited Balance Sheet Accumulated profit | (loss) Profit | (Loss) for the year No. Amount of investment Extent of holding % Considered in consolidation Not considered in consolidation Associate company 1. Valsad Institute of Medical Sciences Ltd March 31, 2023 13,50,000 22.50 50.00% NA 22.39 (0.29) (0.11) (0.18) Joint venture company 1. Rudolf Atul Chemicals Ltd March 31, 2023 29,18,750 6.13 50.00% Refer Note 1 NA 20.37 30.36 3.94 3.94 Joint operation 1. Anaven LLP March 31, 2023 67 50.00% Refer Note 2 NA 61.62 (10.66) 0.74 0.74 Note 1: By representation on the Board of Directors of the joint venture company, the Company participation in the policy making process. Note 2: This is a jointly controlled entity.
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