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îċȴ /îƑŠĿŠijƙ ƎĚƑ ƙĺîƑĚȠ
îƙĿČ ĚîƑŠĿŠijƙ ƎĚƑ ƙĺîƑĚ ȳ/¡¬ȴ Ŀƙ ČîŕČƭŕîƥĚē ċNj ēĿDŽĿēĿŠij ƥĺĚ ƎƑūǛƥ îƥƥƑĿċƭƥîċŕĚ ƥū ūDžŠĚƑƙ ūlj ƥƭŕ gƥē ċNj ƥĺĚ DžĚĿijĺƥĚē
îDŽĚƑîijĚ ŠƭŞċĚƑ ūlj ĚƐƭĿƥNj ƙĺîƑĚƙ ūƭƥƙƥîŠēĿŠij ēƭƑĿŠij ƥĺĚ ǛŠîŠČĿîŕ NjĚîƑȡ îēŏƭƙƥĚē ljūƑ ċūŠƭƙ ĚŕĚŞĚŠƥƙ ĿŠ ĚƐƭĿƥNj ƙĺîƑĚƙ
ĿƙƙƭĚē ēƭƑĿŠij ƥĺĚ NjĚîƑȦ GūƑ ƥĺĚ ƎƭƑƎūƙĚ ūlj ČîŕČƭŕîƥĿŠij ēĿŕƭƥĚē /¡¬ȡ ƥĺĚ ŠĚƥ ƎƑūǛƥ ūƑ ŕūƙƙ ljūƑ ƥĺĚ ƎĚƑĿūē îƥƥƑĿċƭƥîċŕĚ ƥū ĚƐƭĿƥNj
shareholders and the weighted average number of additional equity shares that would have been outstanding assuming
the conversion of all dilutive potential equity shares.
GūƑ ƥĺĚ ƎƭƑƎūƙĚ ūlj ČîŕČƭŕîƥĿŠij ēĿŕƭƥĚē ĚîƑŠĿŠijƙ ƎĚƑ ƙĺîƑĚȡ ƥĺĚ ŠĚƥ ƎƑūǛƥ ljūƑ ƥĺĚ ƎĚƑĿūē îƥƥƑĿċƭƥîċŕĚ ƥū ūDžŠĚƑƙ ūlj ƥƭŕ gƥē îŠē
ƥĺĚ DžĚĿijĺƥĚē îDŽĚƑîijĚ ŠƭŞċĚƑ ūlj ƙĺîƑĚƙ ūƭƥƙƥîŠēĿŠij ēƭƑĿŠij ƥĺĚ ƎĚƑĿūē Ŀƙ îēŏƭƙƥĚē ljūƑ ƥĺĚ ĚljljĚČƥƙ ūlj îŕŕ ēĿŕƭƥĿDŽĚ ƎūƥĚŠƥĿîŕ
equity shares.
Critical estimates and judgements
¡ƑĚƎîƑîƥĿūŠ ūlj ƥĺĚ GĿŠîŠČĿîŕ ¬ƥîƥĚŞĚŠƥƙ ƑĚƐƭĿƑĚ ƥĺĚ ƭƙĚ ūlj îČČūƭŠƥĿŠij ĚƙƥĿŞîƥĚƙ DžĺĿČĺȡ ċNj ēĚǛŠĿƥĿūŠȡ DžĿŕŕ ƙĚŕēūŞ ĚƐƭîŕ ƥĺĚ
îČƥƭîŕ ƑĚƙƭŕƥƙȦ ¹ĺĿƙ ŠūƥĚ ƎƑūDŽĿēĚƙ îŠ ūDŽĚƑDŽĿĚDž ūlj ƥĺĚ îƑĚîƙ ƥĺîƥ ĿŠDŽūŕDŽĚē î ĺĿijĺĚƑ ēĚijƑĚĚ ūlj ŏƭēijĚŞĚŠƥ ūƑ ČūŞƎŕĚNJĿƥNjȡ îŠē ūlj
ĿƥĚŞƙ DžĺĿČĺ îƑĚ ŞūƑĚ ŕĿŒĚŕNj ƥū ċĚ ŞîƥĚƑĿîŕŕNj îēŏƭƙƥĚē ēƭĚ ƥū ĚƙƥĿŞîƥĚƙ îŠē îƙƙƭŞƎƥĿūŠƙ ƥƭƑŠĿŠij ūƭƥ ƥū ċĚ ēĿljljĚƑĚŠƥ ƥĺîŠ ƥĺūƙĚ
ūƑĿijĿŠîŕŕNj îƙƙĚƙƙĚēȦ 'ĚƥîĿŕĚē ĿŠljūƑŞîƥĿūŠ îċūƭƥ ĚîČĺ ūlj ƥĺĚƙĚ ĚƙƥĿŞîƥĚƙ îŠē ŏƭēijĚŞĚŠƥƙ Ŀƙ ĿŠČŕƭēĚē ĿŠ ƑĚŕĚDŽîŠƥ ŠūƥĚƙ ƥūijĚƥĺĚƑ
with information about the basis of calculation for each affected line item in the Financial Statements.
¹ĺĚ îƑĚîƙ ĿŠDŽūŕDŽĿŠij ČƑĿƥĿČîŕ ĚƙƥĿŞîƥĚƙ ūƑ ŏƭēijĚŞĚŠƥƙ îƑĚȠ
i) Estimation of useful life of tangible assets: Note 1 (i)
ĿĿȴ /ƙƥĿŞîƥĿūŠ ūlj ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠȠ sūƥĚ ǨǯȦǬ
ĿĿĿȴ /ƙƥĿŞîƥĚē ijūūēDžĿŕŕ ĿŞƎîĿƑŞĚŠƥȠ sūƥĚ Ǫ
ĿDŽȴ ūŠƙūŕĿēîƥĿūŠ ēĚČĿƙĿūŠƙ îŠē ČŕîƙƙĿǛČîƥĿūŠ ūlj ŏūĿŠƥ îƑƑîŠijĚŞĚŠƥƙȠ sūƥĚ ǨǯȦǧǪ
v) Estimation of claims | liabilities: Note 18 and Note 29.1
/ƙƥĿŞîƥĚƙ îŠē ŏƭēijĚŞĚŠƥƙ îƑĚ ČūŠƥĿŠƭîŕŕNj ĚDŽîŕƭîƥĚēȦ ¹ĺĚNj îƑĚ ċîƙĚē ūŠ ĺĿƙƥūƑĿČîŕ ĚNJƎĚƑĿĚŠČĚ îŠē ūƥĺĚƑ ljîČƥūƑƙȡ ĿŠČŕƭēĿŠij
ĚNJƎĚČƥîƥĿūŠƙ ūlj ljƭƥƭƑĚ ĚDŽĚŠƥƙ ƥĺîƥ ŞîNj ĺîDŽĚ î ǛŠîŠČĿîŕ ĿŞƎîČƥ ūŠ ƥĺĚ HƑūƭƎ îŠē ƥĺîƥ îƑĚ ċĚŕĿĚDŽĚē ƥū ċĚ ƑĚîƙūŠîċŕĚ ƭŠēĚƑ ƥĺĚ
circumstances.
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Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250