68 (` lakh) Outstanding balances as at year end As at March 31, 2025 As at March 31, 2024 1. Trade payables 157.48 99.25 Atul Ltd 157.48 99.25 2. Trade Receivables 2.56 79.04 Atul Ltd 2.56 79.04 3. Finance lease obligation 115.50 108.58 Atul Ltd 115.50 108.58 (` lakh) Note 26.3 (C) Transactions with entities over which joint venturer have significant influence 2024-25 2023-24 a) Sales and income 1. Commission income 92.16 99.55 Rudolf GmbH 92.16 99.55 2. Interest income on inter corporate-deposits 25.99 46.23 Amal Speciality Chemicals Ltd. 25.99 46.23 b) Purchases and expenses 1. Purchase of goods 2,274.13 1,301.37 Rudolf GmbH 2,254.13 1,300.55 Osia Infrastructure Ltd 1.84 0.82 Atul Products Limited 8.20 - Rudolf Singapore 9.96 - 2. Business promotion and development 25.50 26.49 Rudolf HUB 1922 S.r.l. 25.50 26.49 3. Oracle Implementation cost (Capitalised) - 15.87 Atul Infotech Pvt Ltd - 15.87 4. Business Support Services 15.42 - Atul Infotech Pvt Ltd 15.42 - 5. Reiumbursement of expense 10.87 2.63 Rudolf GMBH 1.23 2.63 Atul Foundation Health Centre 9.64 -
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