Atul Ltd 2010-11

SCHEDULE 16 NOTES FORMING PART OF THE CONSOLIDATED ACCOUNTS (contd) Schedules forming part of the Consolidated accounts 9 (a) Companies considered in Financial statements Name of Company Country of Incorporation Extent of Holding Ameer Trading Corporation Ltd India 100% Atul Americas Inc America 100% Atul Europe Ltd England 100% Atul Deutschland GmbH Germany 100% Atul International Trading (Shanghai) Co Ltd China 100% Atul Rajasthan Date Palms Ltd India 74% 8 Earning per Share Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted Earning per Share: Particulars March 31, 2011 March 31, 2010 Profit for the year attributable to the Equity shareholders ` crores 90.25 55.51 Basic | weighted average number of Equity Shares outstanding during the year 29661733 29661733 Nominal value of Equity Share ` 10 10 Basic and diluted Earning per Share ` 30.43 18.71 (b) Business secondary - geographical by customers ( ` crores) Particulars In India Outside India Total 2010-11 2009-10 2010-11 2009-10 2010-11 2009-10 Segment revenue 926.79 713.38 689.89 536.44 1616.68 1249.82 Carrying cost of assets by location of assets 1161.46 1031.31 104.79 99.70 1266.25 1131.01 Addition to assets and intangible assets 51.84 22.44 0.17 - 52.01 22.44 Other disclosures 1 The Company has made reassessment of the risk and returns of the products groups, production process, the class of customers, etc and accordingly reclassified its business segments into Life Science Chemicals and Performance & Other Chemicals. This change does not have any financial impact. 2 The Company has disclosed business segment as the primary segment. 3 Composition of business segment: Name of segment Comprises (a) Life Science Chemicals API inters, APIs , Herbicides, Fungicides, Tissue culture products and others (b) Performance & Other Chemicals Textile dyes, Pigments, Paper dyes, Epoxy Resins, Hardeners, Rubber Adhesives, Polyurethane Adhesives and others, p -Cresol, Bulk intermediates, Sulphones and others 4 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each of the segment and amounts allocated on reasonable basis. 118 | 119