66 Note 26.2 Commitments Capital commitments Capital expenditure contracted for at the end of the reporting period, but not recognised as liabilities, is as follows: (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Estimated amount of contracts remaining to be executed and not provided for (net of advances): Property, plant and equipment 102.50 1.95 Note 26.3 Related party disclosures Note 26.3 (A) Related party information Name of the related party and nature of relationship1 No. Name of the related party Description of relationship Party where control exists 1. I B Industriechemie Beteiligungs GmbH Joint Venturer 2. Atul Ltd Other related parties with whom transactions have taken place during the year 1. Rudolf GmbH Entities over which joint venturer have significant influence 2. Atul Infotech Pvt Ltd 3. Atul Foundation Trust (welfare fund) 4. Rudolf HUB 1922 S.r.l. 5. Amal Speciality Chemicals Ltd 6. Osia Infrastructure Ltd 7. Atul Products Limited 8. Atul Foundation Health Centre 9. Rudolf Singapore 10. Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Rudolf Atul Chemicals Ltd 1Related party relationship is as identified by the Company on the basis of information available with them and relied upon by the Auditors.
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