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Statement of changes in equity

for the year ended March 31, 2019

A Equity share capital

(

`

cr)

Particulars

Note Amount

As at March 31, 2017

29.68

Changes in equity share capital during the year

-

As at March 31, 2018

29.68

Changes in equity share capital during the year

-

As at March 31, 2019

13

29.68

B Other equity

(

`

cr)

Particulars

Reserves and surplus

Items of other

comprehensive income

Total

other

equity

Securities

premium

General

reserve

Retained

earnings

FVOCI

equity

instruments

Effective

portion of

Čîƙĺ ǜūDž

hedges

As at March 31, 2017

34.66

95.80 1,397.04

364.11

(0.47) 1,891.14

¡ƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ

-

-

ǨǭǦȦǪǧ

-

-

ǨǭǦȦǪǧ

Other comprehensive income, net of tax

-

-

1.78

37.32

0.03

39.13

Total comprehensive income for the year

-

-

272.19

37.32

0.03 309.54

Transfer to retained earnings on disposal of FVOCI equity

instruments

-

-

ǧȦǫǪ

ȳǧȦǫǪȴ

-

-

OĚēijĿŠij ijîĿŠ ʈ ȳŕūƙƙȴ ƑĚČŕîƙƙĿǛĚē ƥū ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ

and Loss

-

-

-

-

ǦȦǪǭ ǦȦǪǭ

Transactions with owners in their capacity as owners:

Dividend on equity shares, including dividend distribution

tax

-

-

(33.29)

-

-

(33.29)

As at March 31, 2018

34.66

95.80 1,637.48

399.89

0.03 2,167.86

¡ƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ

-

-

ǪǨǮȦǬǪ

-

-

ǪǨǮȦǬǪ

Other comprehensive income, net of tax

-

-

ȳǦȦǨǪȴ

62.80

0.79

63.35

Total comprehensive income for the year

-

-

428.40

62.80

0.79 491.99

OĚēijĿŠij ijîĿŠ ʈ ȳŕūƙƙȴ ƑĚČŕîƙƙĿǛĚē ƥū ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ

and Loss

-

-

-

-

(0.03)

(0.03)

Transactions with owners in their capacity as owners:

Dividend on equity shares, including dividend distribution

tax

-

-

ȳǩǯȦǯǪȴ

-

-

ȳǩǯȦǯǪȴ

As at March 31, 2019

34.66

95.80 2,025.94

462.69

0.79 2,619.88

The accompanying Notes 1-28 form an integral part of the Financial Statements

In terms of our report attached

For and on behalf of the Board of Directors

For Deloitte Haskins & Sells LLP

Chartered Accountants

R A Shah

S S Lalbhai

¹ ¤ HūƎĿ eîŠ

B S Mehta

Chairman and Managing Director

Samir R. Shah

Whole-time Director and CFO

S M Datta

Partner

V S Rangan

L P Patni

M M Chitale

Company Secretary

S A Panse

B R Arora

S A Lalbhai

B N Mohanan

Directors

Managing Director

Mumbai

Whole-time Director

Mumbai

April 26, 2019

and President - U&S

April 26, 2019

Corporate Overview 01-22

Statutory Reports 23-105

Financial Statements 107-250

118

Atul Ltd | Annual Report 2018-19