192 Annual Report 2023-24 Atul Ltd (` cr) Particulars Note As at March 31, 2024 As at March 31, 2023 A ASSETS 1. Non-current assets a) Property, plant and equipment 2 2,737.09 1,713.77 b) Capital work-in-progress 2 280.75 1,032.85 c) Investment properties 3 3.22 3.22 d) Goodwill 4 29.14 29.14 e) Other intangible assets 4 1.73 3.61 f) Biological assets other than bearer plants 5 21.00 19.92 g) Investments accounted for using the equity method 6.1 49.58 42.76 h) Financial assets i) Investments 6.2 916.09 648.61 ii) Loans 7 0.26 0.13 iii) Other financial assets 8 10.29 8.95 i) Income tax assets (net ) 30.5 5.04 13.98 j) Deferred tax assets (net ) 30.5 21.25 16.41 k) Other non-current assets 9 125.23 143.66 Total non-current assets 4,200.67 3,677.01 2. Current assets a) Inventories 10 618.26 789.36 b) Biological assets other than bearer plants 5 32.12 31.36 c) Financial assets i) Investments 6.3 426.40 189.57 ii) Trade receivables 11 927.04 844.61 iii) Cash and cash equivalents 12 60.26 38.05 iv) Bank balances other than cash and cash equivalents mentioned above 13 12.04 13.98 v) Other financial assets 8 22.22 23.99 d) Other current assets 9 177.27 160.03 e) Assets held for sales - 0.02 Total current assets 2,275.61 2,090.97 Total assets 6,476.28 5,767.98 B EQUITY AND LIABILITIES Equity a) Equity share capital 14 29.46 29.53 b) Other equity 15 5,084.88 4,641.85 Equity attributable to owners of the Company 5,114.34 4,671.38 Non-controlling interests 49.05 48.04 Total equity 5,163.39 4,719.42 Liabilities 1. Non-current liabilities a) Financial liabilities i) Borrowings 16 209.30 28.71 ii) Lease liabilities 30.12 4.70 5.26 iii) Other financial liabilities 17 4.22 4.59 b) Provisions 18 31.12 32.47 c) Deferred tax liabilities (net ) 30.5 174.15 133.82 d) Other non-current liabilities 19 0.99 3.48 Total non-current liabilities 424.48 208.33 2. Current liabilities a) Financial liabilities i) Borrowings 16 22.55 18.27 ii) Trade payables 20 Total outstanding dues of a) Micro-enterprises and small enterprises 58.37 46.13 b) Creditors other than micro-enterprises and small enterprises 520.94 492.38 iii) Other financial liabilities 17 215.35 210.13 b) Contract liabilities 21 37.84 36.95 c) Other current liabilities 19 12.09 12.63 d) Provisions 18 21.04 20.83 e) Current tax liabilities (net ) 30.5 0.23 2.91 Total current liabilities 888.41 840.23 Total liabilities 1,312.89 1,048.56 Total equity and liabilities 6,476.28 5,767.98 The accompanying Notes 1-30 form an integral part of the Consolidated Financial Statements. Consolidated Balance Sheet as at March 31, 2024 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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