118 Annual Report 2023-24 Atul Ltd Standalone Statement of changes in equity for the year ended on March 31, 2024 A Equity share capital (` cr) Particulars Note Amount As at March 31, 2022 29.61 Changes in equity share capital during the year, pursuant to buy-back 29.18 (0.08) As at March 31, 2023 29.53 Changes in equity share capital during the year, pursuant to buy-back 29.18 (0.07) As at March 31, 2024 13 29.46 B Other equity (` cr) Particulars Reserves and surplus Items of other comprehensive income Total other equity General reserve Retained earnings Capital redemption reserve FVTOCI equity instruments Effective portion of cash flow hedges As at March 31, 2022 68.72 3,663.76 0.07 554.03 0.20 4,286.78 Profit for the year - 552.15 - - - 552.15 Other comprehensive income, net of tax - 2.79 - (98.46) (0.40) (96.07) Total comprehensive income for the year - 554.94 - (98.46) (0.40) 456.08 Transfer to retained earnings on disposal of FVTOCI equity instruments - 1.84 - (1.84) - - Hedging (gain) | loss reclassified to the Standalone Statement of Profit and Loss - - - - (0.49) (0.49) Buy-back of equity shares (refer Note 29.18) (68.72) (17.89) - - - (86.61) Transferred to capital redemption reserve upon buy-back (refer Note 29.18) (0.08) 0.08 - - - Transactions with owners in their capacity as owners: Dividend on equity shares (refer Note 29.17) - (95.92) - - - (95.92) As at March 31, 2023 - 4,106.65 0.15 453.73 (0.69) 4,559.84 Profit for the year - 384.57 - - - 384.57 Other comprehensive income, net of tax - 0.19 - 250.43 (0.08) 250.54 Total comprehensive income for the year - 384.76 - 250.43 (0.08) 635.11 Transfer to retained earnings on disposal of FVTOCI equity instruments - - - - - - Hedging (gain) | loss reclassified to the Standalone Statement of Profit and Loss - - - - 0.54 0.54 Buy-back of equity shares (refer Note 29.18) - (61.76) - - - (61.76) Transferred to capital redemption reserve upon buy-back (refer Note 29.18) - (0.07) 0.07 - - - Transactions with owners in their capacity as owners: - Dividend on equity shares (refer Note 29.17) - (73.78) - - (73.78) As at March 31, 2024 - 4,355.80 0.22 704.16 (0.24) 5,059.94 Refer Note 14 for nature and purpose of reserves The accompanying Notes 1-29 form an integral part of the Standalone Financial Statements. In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants T R Gopi Kannan M M Chitale P J Banerjee S S Lalbhai Ketan Vora (DIN:00048645) (DIN:00101004) (DIN:02985965) (DIN:00045590) Partner Whole-time Director and CFO Chairman and Managing Director L P Patni S A Panse R R Iyer S A Lalbhai Company Secretary (DIN:02599310) (DIN: 00474407) (DIN:00009278) Managing Director B N Mohanan B R Arora S D Abhyankar (DIN:00198716) (DIN:00194168) (DIN: 00108866) Whole-time Director and President - U&S S A Shah Mumbai (DIN: 00058019) Mumbai April 26, 2024 Directors April 26, 2024
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