Atul Ltd 2023-24

Leadership indicators 09. Openness of business 01. Training and awareness programs conducted for value chain partners on any of the Principles during the financial year 59% Introduction of capacity building program for Red Category suppliers (TIER III) Adaptation of programs to build awareness regarding sustainable practices Implementation of ESG responsibility in the organisation Implementation and execution of human rights and labour laws Adaptation of Sustainability Development Goals in sustainable practices Topics | Principles % of value chain partners Number of program 02. Processes to avoid | manage conflict of interest involving members of the Board The Company has a dedicated code of conduct to manage conflicts of interest involving members of the Board. The code of conduct is available on the website of the Company: www.atul.co.in/investors/policies 2023-24 2022-23 Concentration of purchases Purchases from trading houses as % of total purchases 9% 11% Number of trading houses where purchases are made from 306 289 Purchases from top 10 trading houses as % of total purchases from trading houses 5% 7% Concentration of sales Sales to dealers | distributors as % of total sales 27% 25% Number of dealers | distributors to whom sales are made 2,567 2,434 Sales to top 10 dealers | distributors as % of total sales to dealers | distributors 51% 54% Share of related party transactions Purchases with related parties as % of total purchases 5% 6% Sales to related parties as % of total sales 14% 17% Loans and advances given to related parties as % of the total loans and advances 100% 100% Investments in related parties as % of total investments made 56% 33% 1 Atul Ltd 62 Annual Report 2023-24

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