Corporate Overview Statutory Reports Financial Statements 253 Note 30.15 Dividend on equity shares Dividend on equity shares declared and paid during the year: (` cr) Particulars As at March 31, 2024 As at March 31, 2023 Final dividend of ` 25.00 per share for the year 2022-23 (2021-22: ` 25.00) 73.78 73.78 Interim dividend of ` 7.50 per share for the year 2022-23 - 22.14 73.78 95.92 Note: The Group declares and pays dividend in Indian rupees. Companies are required to pay | distribute dividend after deducting applicable withholding income taxes. The remittance of dividends outside India is governed by Indian lawon foreign exchange and is also subject to withholding tax at applicable rates. Note 30.16 Interests in other entities a) Subsidiary companies The subsidiary companies of the Group at March 31, 2024, are set out below. Unless otherwise stated, they have share capital consisting solely of equity shares that are held directly by the Group and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business. Name of the entity Principal activity Place of business | country of incorporation Ownership interest held by the Group Ownership interest held by the noncontrolling interest As at March 31, 2024 As at March 31, 2023 As at March 31, 2024 As at March 31, 2023 Aaranyak Urmi Ltd Food products India 100% 100% - - Aasthan Dates Ltd Agri products India 100% 100% - - Amal Ltd Chemicals India 49.86% 49.86% 50.14% 50.14% Amal Speciality Chemicals Ltd Chemicals India 49.86% 49.86% 50.14% 50.14% Atul Aarogya Ltd Healthcare products India 100% 100% - - Atul Adhesives Pvt Ltd Chemicals India 100% 100% - - Atul Ayurveda Ltd Ayurvedic products India 100% 100% - - Atul Bioscience Ltd Chemicals India 100% 100% - - Atul Biospace Ltd Agri products India 100% 100% - - Atul Brasil Quimicos Ltda Chemicals Brasil 100% 100% - - Atul China Ltd Chemicals China 100% 100% - - Atul Clean Energy Ltd Renewable energy India 100% 100% - - Atul Consumer Products Ltd Polymers India 100% 100% - - Atul Crop Care Ltd Agri products India 100% 100% - - Atul Deutschland GmbH Chemicals Germany 100% 100% - - Atul Entertainment Ltd Entertainment India 100% 100% - - Atul Europe Ltd Chemicals UK 100% 100% - - Atul Finserv Ltd Investments India 100% 100% - - Atul Fin Resources Ltd Finance India 100% 100% - - Atul Healthcare Ltd Healthcare India 100% 100% - - Atul Hospitality Ltd Hospitality India 100% 100% - - Atul Infotech Pvt Ltd Information Technology India 100% 100% - - Atul Ireland Ltd Chemicals Ireland 100% 100% - - Atul Lifescience Ltd Chemicals India 100% 100% - -
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