Atul Ltd 2023-24

Corporate Overview Statutory Reports Financial Statements 157 (` cr) Note 29.4 (D) Transactions with joint operation of subsidiary company 2023-24 2022-23 a) Sales and income 1. Sale of goods 8.31 10.91 2. Service charges received 1.45 1.93 3. Lease rent received 4.33 2.07 4. Interest income 3.69 5.33 b) Purchases and expenses Purchase of goods 49.88 100.77 c) Other transactions 1. Reimbursements received 0.03 0.17 2. Loan given 1.74 5.52 3. Repayment of loan given 25.00 19.83 All above transactions are with Anaven LLP. (` cr) Note 29.4 (E) Transactions with entity over which control exercised by Key Management Personnel 2023-24 2022-23 Purchases and expenses 1. Services availed 0.09 0.02 Crawford Bayley & Co 0.09 0.02 Other transactions 1. Reimbursement received - 0.00 Aagam Holdings Pvt Ltd - 0.00 (` cr) Note 29.4 (F) Key management personnel compensation 2023-24 2022-23 Remuneration1 18.68 21.70 1. Short-term employee benefits 16.21 19.16 2. Post-employment benefits1 1.27 1.25 3. Commission and other benefits to Non-executive Directors 1.20 1.29 1Compensation exclude provision for gratuity and compensated absences since these are based on actuarial valuation on an overall company basis. (` cr) Note 29.4 (G) Close family members of Key Management Personnel compensation 2023-24 2022-23 Remuneration1 1.14 1.13 1. Astha Lalbhai 0.52 0.51 2. Saumya Lalbhai 0.34 0.35 3. Nishtha Lalbhai 0.28 0.27 1Compensation exclude provision for gratuity and compensated absences since these are based on actuarial valuation on an overall company basis. Note 29.4 Related party disclosures (continued)

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