232 Annual Report 2023-24 Atul Ltd (` cr) Note 30.4 (B) Transactions with entity over which control exercised by key management personnel 2023-24 2022-23 a) Purchases and expenses 1. Services availed 0.10 0.05 Crawford Bayley & Co 0.10 0.05 b) Other transactions 1. Issue of equity shares - 17.88 Aagam Agencies Pvt Ltd - 0.14 Aagam Holdings Pvt Ltd - 15.16 Aayojan Resources Pvt Ltd - 2.08 Adhinami Investments Pvt Ltd - 0.19 Akshita Holdings Pvt Ltd - 0.07 Anusandhan Investments Pvt Ltd - 0.04 Sunil Siddharth Lalbhai - 0.02 Sunil Siddharth Lalbhai (On behalf of Vimla Siddharth Family Trust ) - 0.11 Swati S Lalbhai - 0.00 Taral S Lalbhai - 0.00 Vimlaben S Lalbhai - 0.07 2. Reimbursement received - 0.00 Aagam Holdings Pvt Ltd - 0.00 (` cr) Note 30.4 (C) Transactions with joint venture company 2023-24 2022-23 a) Sales and income 1. Sale of goods 6.03 5.08 2. Service charges received 4.20 4.53 3. Lease rent received 0.70 0.46 4. Brand usage charges 0.28 0.02 b) Purchases and expenses 1. Purchase of goods 0.97 0.70 2. Purchase of fixed assets 0.44 - 3. Interest expenses 0.46 0.43 c) Other transactions 1. Dividends received from equity investment measured at cost 2.92 11.68 2. Reimbursement received 0.69 0.73 3. Inter-corporate deposit received back 0.50 10.50 4. Inter corporate deposit given 4.50 5.00 The above transactions are with Rudolf Atul Chemicals Ltd. (` cr) Note 30.4 (D) Transactions with entity over which control exercised by joint venturer 2023-24 2022-23 a) Sales and income 1. Commission received 1.00 0.63 Rudolf GmbH 1.00 0.63 b) Purchases and expenses 1. Purchase of goods 13.01 16.36 Rudolf GmbH 13.01 16.36 2. Business promotion and development 0.26 0.24 Rudolf Hub 1922 S.r.l 0.26 0.24 Note 30.4 Related party disclosures (continued)
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