Amal Ltd | Annual Report 2023-24 No. Name of the related party Description of relationship 9. Close family members of Key Management Personnel Vimla Lalbhai Mother of Sunil Lalbhai Swati Lalbhai Sister of Sunil Lalbhai Taral Lalbhai Sister of Sunil Lalbhai 1Retired during the year (` lakhs) Note 29.3 (B) Transactions with related parties 2023-24 2022-23 a) Sales and income 1. Sale of goods 1,095.42 2,141.53 Atul Ltd 1,092.80 2,123.83 Amal Speciality Chemicals Ltd 2.62 17.70 2. Service charges received 51.91 76.44 Amal Speciality Chemicals Ltd 51.91 76.44 3. Interest received 159.83 293.38 Amal Speciality Chemicals Ltd 159.83 293.38 4. Lease rent received 27.11 26.44 Amal Speciality Chemicals Ltd 27.11 26.44 5. Reimbursements received 118.65 88.45 Atul Ltd 0.50 0.36 Amal Speciality Chemicals Ltd 118.15 88.09 b) Purchases and expenses 1. Purchase of goods 284.71 40.10 Atul Ltd 33.21 40.10 Amal Speciality Chemicals Ltd 251.50 - 2. Business auxiliary services 143.23 115.17 Atul Ltd 123.81 101.29 Amal Speciality Chemicals Ltd 19.42 13.88 3. EDP software expense 15.44 10.65 Atul Ltd 5.78 10.65 Atul Infotech Pvt Ltd 9.66 - 4. Reimbursement of expenses 460.25 217.12 Atul Ltd 0.41 5.19 Amal Speciality Chemicals Ltd 459.84 211.93 Note 29.3 Related party disclosures (continued)
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