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(

`

cr)

Note 21 Revenue from operations

2018-19

2017-18

Disaggregation of revenue from contracts with customers:

Sale of goods | services

Life Science Chemicals

1,317.75

1,062.28

Domestic

575.15

ǪǮǦȦǩǩ

Export

ǭǨǪȦǦǭ

568.15

Other operating revenue

18.53

13.80

Performance and Other Chemicals

2,825.23

2,279.07

Domestic

1,605.86

ǧȡǩǦǪȦǨǦ

Export

ǧȡǧǮǪȦǧǩ

ǯǪǫȦǬǪ

Other operating revenue

ǩǫȦǨǪ

29.23

ǪȡǧǪǨȦǯǮ

ǩȡǩǪǧȦǩǫ

Inter-segment revenue

227.17

193.79

Total revenue

3,915.81

3,147.56

Revenue from operations up to June 30, 2017 includes excise duty of

`

ǪǦȦǦǭ ČƑȡ DžĺĿČĺ Ŀƙ ēĿƙČūŠƥĿŠƭĚē ĚljljĚČƥĿDŽĚ cƭŕNj Ǧǧȡ ǨǦǧǭ

upon implementation of Goods and Services Tax (GST) in India. In view of the aforesaid restructuring of indirect taxes, revenue

from operations for the year ended March 31, 2019 is not comparable with the previous year.

Reconciliation of revenue recognised with contract price:

(

`

cr)

Particulars

2018-19

2017-18

Contract price

3,886.05

ǩȡǧǪǧȦǦǧ

Adjustments for:

Consideration payable to customers - discounts

1

(22.58)

ȳǩǬȦǪǮȴ

ūŠƥƑîČƥ ƎƑĿČĚ îŕŕūČîƥĚē ƥū ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ƙîŕĚ ūlj

services (net)

2

ȳǧȦǪǩȴ

-

Revenue from contract with customers

3,862.04

3,104.53

1

ūŠƙĿēĚƑîƥĿūŠ ƎîNjîċŕĚ ƥū ČƭƙƥūŞĚƑƙ ŕĿŒĚ ēĿƙČūƭŠƥƙ îŠē ƎƑĿČĚ ƑĚēƭČƥĿūŠƙ ūljljĚƑĚē ƥū ČƭƙƥūŞĚƑƙ îƑĚ ĚƙƥĿŞîƥĚē ūŠ ƙƎĚČĿǛČ

ĿēĚŠƥĿǛĚē ċîƙĿƙ îŠē ƑĚēƭČĚē ljƑūŞ ƥĺĚ ČūŠƥƑîČƥ ƎƑĿČĚ DžĺĚŠ ƥĺĚ ūŞƎîŠNj ƑĚČūijŠĿƙĚƙ ƑĚDŽĚŠƭĚ ljƑūŞ ƥĺĚ ƥƑîŠƙljĚƑ ūlj ƥĺĚ ƑĚŕîƥĚē

goods or services to the customer and the entity pays or promises to pay the consideration.

2

ÀŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ƙîŕĚ ūlj ƙĚƑDŽĿČĚƙ ČūŞƎƑĿƙĚƙ ƑĚDŽĚŠƭĚ ljƑūŞ ĿŠƙƭƑîŠČĚ îŠē ljƑĚĿijĺƥ ƙĚƑDŽĿČĚƙ ljūƑ ĚNJƎūƑƥƙ

in-progress as at March 31, 2019 of

`

6.12 cr, net of revenue recognised for such services for similar contracts in-progress as

at March 31, 2018 for

`

ǪȦǬǯ ČƑȦ ¹ĺĚ ƑĚDŽĚŠƭĚ ljūƑ ĚNJƎūƑƥƙ ĿŠ ƎƑūijƑĚƙƙ îƙ îƥ qîƑČĺ ǩǧȡ ǨǦǧǯ DžĿŕŕ ċĚ ƑĚČūijŠĿƙĚē ĿŠ ǨǦǧǯȹǨǦ ƭƎūŠ

completion of the exports.

(

`

cr)

Note 20 Other current liabilities

As at

March 31, 2019

As at

March 31, 2018

a) Statutory dues

ǪȦǫǨ

ǪȦǦǫ

b) Advances received from customers

1.79

10.61

6.31

14.66

Corporate Overview 01-22

Statutory Reports 23-105

Financial Statements 107-250

ǧǪǪ

Atul Ltd | Annual Report 2018-19