Atul Limited — year ended March 31, 2026 (quarter ended March 31, 2026; reporting period as per submitted financial results)
The following tables are extracted from the provided quarterly results document (figures in ₹ crore).
| No. | Particulars | Quarter ended on | Year ended on |
|---|---|---|---|
| March 31, 2026 (Unaudited) | March 31, 2025 (Unaudited) | ||
| 01. | INCOME | ||
| a) Revenue from operations | 1,497.93 | 1,351.56 | |
| b) Other income | 74.96 | 36.45 | |
| Total income | 1,572.89 | 1,388.01 | |
| 02. | EXPENSES | ||
| a) Cost of materials consumed | 804.79 | 682.60 | |
| b) Purchases of stock-in-trade | 23.98 | 19.78 | |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 3.39 | 32.61 | |
| d) Power, fuel and water | 144.11 | 131.45 | |
| e) Employee benefit expenses (refer Note 4) | 80.20 | 134.74 | |
| f) Finance costs | 0.87 | 0.90 | |
| g) Depreciation and amortisation expenses | 52.33 | 53.06 | |
| h) Other expenses | 214.48 | 177.99 | |
| Total expenses | 1,324.15 | 1,233.13 | |
| 03. | Profit before tax | 248.74 | 154.88 |
| 04. | Tax expense | ||
| a) Current tax | 54.35 | 33.33 | |
| b) Deferred tax | 4.79 | 0.40 | |
| Tax expense for the year | 59.14 | 33.73 | |
| Excess provision of tax relating to earlier years | (14.24) | – | |
| Total tax expense | 44.90 | 33.73 | |
| 05. | Profit for the period | 203.84 | 121.15 |
| No. | Particulars | Quarter ended on March 31, 2026 (Unaudited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 06 | Other comprehensive income | |||||
| a) Items that will not be reclassified to profit or loss | ||||||
| i) Fair value of equity instruments through other comprehensive income | (68.95) | (24.66) | (225.62) | (8.68) | 67.83 | |
| ii) Remeasurement gain / (loss) on defined benefit plans | 3.43 | 1.78 | (2.14) | 6.04 | (0.26) | |
| iii) Income tax related to items above | 8.65 | 3.10 | 32.10 | (1.27) | (16.15) | |
| b) Items that will be reclassified to profit or loss | ||||||
| i) Effective portion of gain / (loss) on cash flow hedges | – | 0.19 | 0.76 | – | (0.29) | |
| ii) Income tax related to items above | – | (0.05) | (0.19) | – | 0.07 | |
| Other comprehensive income, net of tax | (56.87) | (19.64) | (195.09) | (3.91) | 51.20 | |
| 07 | Total comprehensive income for the period | 146.97 | 101.51 | (69.40) | 591.13 | 507.48 |
| 08 | Paid-up equity share capital (face value ₹10 per share) | 29.44 | 29.44 | 29.44 | 29.44 | 29.44 |
| 09 | Other equity | 6,026.46 | 5,508.65 | |||
| 10 | Earnings per equity share of ₹ 10 each (not annualised, excluding year end) | |||||
| – Basic earnings (₹) | 69.24 | 41.15 | 42.69 | 202.11 | 154.98 | |
| – Diluted earnings (₹) | 69.24 | 41.15 | 42.69 | 202.11 | 154.98 |
| No. | Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| a) | Property, plant and equipment | 1,640.07 | 1,737.93 |
| b) | Capital work-in-progress | 80.81 | 91.36 |
| c) | Investment property | 3.22 | 3.22 |
| d) | Intangible assets | 0.25 | 0.78 |
| e) | Financial assets | ||
| i) Investments in subsidiary companies and joint venture company | 1,217.36 | 1,201.79 | |
| ii) Other investments | 860.93 | 869.62 | |
| iii) Loans | 19.00 | 8.00 | |
| iv) Other financial assets | 16.90 | 17.49 | |
| f) | Other non-current assets | 24.36 | 31.36 |
| Total non-current assets | 3,862.90 | 3,961.55 | |
| 2 | Current assets | ||
| a) | Inventories | 727.22 | 655.36 |
| b) | Financial assets | ||
| i) Investments | 1,366.12 | 757.80 | |
| ii) Trade receivables | 1,175.58 | 1,027.22 | |
| iii) Cash and cash equivalents | 17.75 | 1.50 | |
| iv) Bank balances other than (iii) above | 2.79 | 2.77 | |
| v) Loans | 34.72 | 33.22 | |
| vi) Other financial assets | 22.95 | 18.03 | |
| c) | Other current assets | 86.66 | 93.81 |
| Total current assets | 3,433.79 | 2,589.71 | |
| Total assets | 7,296.69 | 6,551.26 | |
| B | EQUITY AND LIABILITIES | ||
| Equity | |||
| a) | Equity share capital | 29.46 | 29.46 |
| b) | Other equity | 6,026.46 | 5,508.65 |
| Total equity | 6,055.92 | 5,538.11 | |
| Liabilities | |||
| 1 | Non-current liabilities | ||
| a) | Other financial liabilities | 3.84 | 3.70 |
| b) | Provisions | 28.49 | 33.30 |
| c) | Deferred tax liabilities (net) | 173.32 | 164.19 |
| Total non-current liabilities | 205.65 | 201.19 | |
| 2 | Current liabilities | ||
| a) | Financial liabilities | ||
| i) Borrowings | 6.50 | 8.06 | |
| ii) Trade payables | |||
| Total outstanding dues of: | |||
| – Micro-enterprises and small enterprises | 79.38 | 33.66 | |
| – Creditors other than micro-enterprises and small enterprises | 744.65 | 576.07 | |
| iii) Other financial liabilities | 126.89 | 136.71 | |
| b) | Contract liabilities | 36.38 | 27.14 |
| c) | Other current liabilities | 11.07 | 10.61 |
| d) | Provisions | 16.62 | 15.40 |
| e) | Current tax liabilities (net) | 13.63 | 4.31 |
| Total current liabilities | 1,035.12 | 811.96 | |
| Total liabilities | 1,240.77 | 1,013.15 | |
| Total equity and liabilities | 7,296.69 | 6,551.26 |
| Particulars | For the year ended on March 31, 2026 (Audited) | For the year ended on March 31, 2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 759.97 | 623.33 |
| Adjustments for: | ||
| – Depreciation and amortisation expenses | 215.96 | 213.04 |
| – Finance costs | 3.59 | 6.31 |
| – Loss on disposal of property, plant and equipment (net) | 1.70 | 3.77 |
| – Insurance claim | – | (24.86) |
| – Unrealised exchange rate difference (net) | (18.05) | 3.32 |
| – Bad debts and irrecoverable balances written off | 3.24 | 3.70 |
| – Allowance for doubtful debts / (written back) | (0.44) | 2.62 |
| – Dividend income | (56.65) | (32.79) |
| – Interest income | (23.32) | (12.69) |
| – Liabilities no longer required written back | (0.83) | (0.68) |
| – Gain on disposal of current investments measured at FVTPL (net) | (65.87) | (35.02) |
| Operating profit before change in operating assets and liabilities | 819.30 | 750.05 |
| Adjustments for: | ||
| – (Increase) / Decrease in inventories | (71.86) | (92.16) |
| – (Increase) / Decrease in non-current and current assets | (121.14) | (164.68) |
| – Increase / (Decrease) in non-current and current liabilities | 219.85 | 75.23 |
| Cash generated from operations | 846.15 | 568.43 |
| Income tax paid (net of refund) | (130.03) | (141.14) |
| Net cash flow from operating activities | 716.12 | 427.29 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Payments towards property, plant and equipment (including capital advances and CWIP) | (129.16) | (190.81) |
| Proceeds from disposal of property, plant and equipment | 3.05 | 1.46 |
| Proceeds from insurance claim | – | 22.89 |
| Redemption of bonds measured at FVTPL | 42.40 | 62.84 |
| Purchase of current investments measured at FVTPL (net) | (583.26) | (275.10) |
| Purchase of preference share of subsidiary companies measured at cost | – | (14.50) |
| Purchase of equity instruments of subsidiary companies measured at cost | (15.57) | (33.92) |
| Repayments of loans given | 4.53 | 35.02 |
| Disbursements of loans | (15.00) | (2.18) |
| Investment in bank deposits (net) | (0.48) | (7.91) |
| Interest received | 18.17 | 4.13 |
| Dividend received from subsidiary companies | 22.47 | 15.10 |
| Dividend received from joint venture company | 11.68 | 8.76 |
| Dividend received from others | 19.99 | 7.73 |
| Net cash used in investing activities | (621.18) | (366.49) |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Repayments of short-term borrowings (net) | (1.56) | (2.45) |
| Interest paid | (3.53) | (6.31) |
| Dividend on equity shares | (73.60) | (58.88) |
| Net cash used in financing activities | (78.69) | (67.64) |
| Net increase / (decrease) in cash and cash equivalents A+B+C | 16.25 | (6.84) |
| Cash and cash equivalents at the beginning of the year | 1.50 | 8.34 |
| Cash and cash equivalents at the end of the year |