Atul Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

Standalone unaudited financial results for the quarter ended on June 30, 2026
Notes:

1. These results have been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.

2. These results have been reviewed and recommended for adoption by the Audit Committee in its meeting held on July 23, 2026 and approved by the Board of Directors in its meeting held on July 24, 2026. The Statutory Auditors have carried out a limited review of the standalone unaudited financial results for the quarter ended on June 30, 2026. Their limited review report does not have any modification.

3. The Company publishes the standalone financial results along with the consolidated financial results. In accordance with the Ind AS 108, 'Operating Segments', the Company has disclosed the segment information in the consolidated financial results and therefore no separate disclosure on segment information is given in the standalone financial results for the quarter ended on June 30, 2026.

4. Employee benefit expenses for the quarter ended March 31, 2026, include the impact of the reassessment of past service cost on gratuity and the remeasurement of leave encashment due to implementation of the new labour code, consequently a gain due to reversal of excess provision of Rs. 24.38 cr was recognised for the quarter ended on March 31, 2026.

5. The figures for the quarter ended on March 31, 2026 are the balancing figures between audited figures for the full financial year and the published year-to-date figures up to the third quarter.