Atul Ltd 2023-24

260 Annual Report 2023-24 Atul Ltd No. Name of entity Net assets Share in profit or loss Share in other comprehensive income Share in total comprehensive income As % of consolidated net assets Amount (` cr) As % of consolidated profit and (loss) Amount (` cr) As % of consolidated other comprehensive income Amount (` cr) As % of consolidated total comprehensive income Amount (` cr) Associate company (investment as per the equity method) 01. Valsad Institute of Medical Sciences Ltd - - 0.03% 0.09 - - 0.02% 0.09 Foreign subsidiary companies 01. Atul Brasil Quimicos Ltda 0.03% 2.10 (0.23%) (0.74) 0.03% 0.08 (0.12%) (0.66) 02. Atul China Ltd 0.23% 14.50 0.60% 1.90 (0.17%) (0.44) 0.25% 1.46 03. Atul Deutschland GmbH 0.00% 0.25 (0.01%) (0.03) 0.00% 0.00 (0.00%) (0.03) 04. Atul Europe Ltd 0.68% 42.39 0.15% 0.47 0.58% 1.50 0.34% 1.97 05. Atul Ireland Ltd 0.01% 0.34 (0.08%) (0.24) 0.00% 0.00 (0.04%) (0.24) 06. Atul Middle East FZ-LLC 0.12% 7.46 0.33% 1.05 0.04% 0.10 0.20% 1.15 07. Atul USA Inc 0.84% 52.43 1.70% 5.39 0.34% 0.86 1.09% 6.25 08. DPD Ltd 1.12% 69.87 4.43% 14.02 0.76% 1.95 2.79% 15.97 Joint venture company (investment as per the equity method) 01. Rudolf Atul Chemicals Ltd - - 3.04% 9.61 - 0.03 1.68% 9.64 Joint operation 01. Anaven LLP 0.58% 36.19 (8.06%) (25.48) - - (4.45%) (25.48) Total (A) 100% 6,263.35 100% 316.16 100% 256.64 100% 572.80 a) A djustment arising out of consolidation (1,149.01) 6.95 (1.63) 5.32 b) Non-controlling interests 01. Amal Ltd 45.89 0.76 - 0.76 02. Atul Rajasthan Date Palms Ltd 1.29 (0.03) - (0.03) 03. DPD Ltd 1.87 0.28 - 0.28 49.05 1.01 - 1.01 Total (B) (1,099.96) 7.96 (1.63) 6.33 Grand Total (A+B) 5,163.39 324.12 255.01 579.13 Note 30.18 Disclosure of additional information pertaining to the parent, subsidiary, joint venture and associate companies | entities and joint operation as per Schedule III of the Companies Act, 2013 (continued)

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