Atul Ltd 2008-09

Schedules forming part of the Consolidated Account s | Annual Report 2008-09 2008-09 2007-08 2008-09 2007-08 2008-09 2007-08 1 Segment revenue: External sales 31,976.02 31,564.31 95,167.84 78,617.49 1,27,143.86 1,10,181.80 Inter segment sales 24.44 - 2,504.64 2,526.53 2,529.08 2,526.53 Total segment revenue 32,000.46 31,564.31 97,672.48 81,144.02 1,29,672.94 1,12,708.33 Less: inter segment revenue 24.44 - 2,504.64 2,526.53 2,529.08 2,526.53 Net revenue from operations 31,976.02 31,564.31 95,167.84 78,617.49 1,27,143.86 1,10,181.80 2 Segment results: Profit before interest and tax 784.26 (471.10) 14,056.70 6,170.96 14,840.96 5,699.86 Interest 4,140.85 3,294.37 Other unallocable expenditure (net of unallocable income) 5,670.81 (807.37) Profit before tax 5,029.30 3,212.86 3 Other information: Segment assets 18,387.98 22,735.05 61,253.05 62,450.54 79,641.03 85,185.59 Unallocated common assets 26,569.90 27,205.04 Total assets 1,06,210.93 1,12,390.63 4 Segment liabilities 3,825.91 6,641.69 11,421.97 16,134.39 15,247.88 22,776.08 Unallocated common liabilities 8,349.70 3,956.04 Total liabilities 23,597.58 26,732.12 5 Capital expenditure 520.81 1,211.65 3,649.78 4,890.59 4,170.59 6,102.24 Unallocated capital expenditure 450.66 115.14 Total capital expenditure 4,621.25 6,217.38 6 Depreciation 1,538.07 1,602.13 1,569.17 1,281.52 3,107.24 2,883.65 Unallocated depreciation 79.54 88.98 Total depreciation 3,186.78 2,972.63 7 Non cash expenses: - - - - - - Unallocated non cash expenses - - Total non cash expenses 9 Segment Information: (a) Information about business segment - primary: Particulars Colors Speciality Chemicals Total and others 2008-09 2007-08 2008-09 2007-08 2008-09 2007-08 Segment revenue 65,257.07 57,227.85 61,886.79 52,953.95 1,27,143.86 1,10,181.80 Carrying cost of assets by location of assets 95,994.94 95,513.56 10,215.99 16,877.07 1,06,210.93 1,12,390.63 Addition to assets and intangible assets 4,615.08 6,204.30 6.17 13.04 4,621.25 6,217.34 Other disclosure: 1 Segments have been identified in line with the Accounting Standard - 17 "Segment Reporting" taking into account the organisation structure as well as the differing risks and returns. 2 Company has disclosed business segment as the primary segment. 3 Composition of business segment: Name of segment: Comprises: (a) Colors Dyes and Intermediates (b) Speciality Chemicals and Others Agro chemicals, Agro Products, Pharmaceuticals, Polymers, Other Chemicals and Aromatic Compounds and Cresols 4 The segment revenue, results, assets and liabilities include respective amounts identifiable to each of the segment and amounts allocated on reasonable basis. (b) Business secondary - geographical by customers: Particulars In India Outside India Total (Rs in lacs) SCHEDULE 16 NOTES FORMING PART OF THE ACCOUNTS (Contd.) 105