RACL 2023-24

Company Overview Financial Statements Notice Statutory Reports 71 Rudolf Atul Chemicals Ltd | Annual Report 2023-24 (` lakhs) Particulars Present value of obligation Fair value of plan assets Net amount Remeasurements Return on plan assets, excluding amount included in interest expense | (income) - (0.93) (0.93) (Gain ) | Loss from change in demographic assumptions 1.41 - 1.41 (Gain ) | Loss from change in financial assumptions (4.60) - (4.60) Experience (gains) | losses (9.76) - (9.76) Total amount recognised in other comprehensive income (12.95) (0.93) (13.88) Employer contributions - (30.10) (30.10) Transfer in liability and assets - - - Benefit payments (7.46) 7.46 (0.00) As at March 31,2023 72.00 (91.69) (19.69) Current service cost 6.40 - 6.40 Interest expense | (income) 4.24 (5.69) (1.45) Total amount recognised in profit and loss 10.65 (5.69) 4.96 Remeasurements Return on plan assets, excluding amount included in interest expense | (income) - 1.44 1.44 (Gain ) | Loss from change in demographic assumptions (0.35) - (0.35) (Gain ) | Loss from change in financial assumptions 1.85 - 1.85 Experience (gains) | losses (10.20) - (10.20) Total amount recognised in other comprehensive income (8.71) 1.44 (7.27) Employer contributions - - - Transfer in liability and assets 17.59 (17.59) - Benefit payments (16.71) 16.71 - As at March 31, 2024 74.83 (96.83) (22.00)

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