Atul Ltd 2011-12

125 NOTE 27.6 SEGMENT INFORMATION (a) Primary Segment – Business ( ` cr) Particulars Life Science Chemicals Performance & Other Chemicals Total 2011-12 2010-11 2011-12 2010-11 2011-12 2010-11 1 Segment revenues Gross sales 654.56 532.14 1,377.50 1,204.57 2,032.06 1,736.71 Less: Inter segment revenues - - 132.46 120.03 132.46 120.03 Net revenues from operations 654.56 532.14 1,245.04 1,084.54 1,899.60 1,616.68 2 Segment results Profit before finance cost and tax 109.25 90.20 84.49 73.42 193.74 163.62 Finance cost 43.31 26.30 Other unallocable expenditure (net of unallocable income) 20.36 (1.55) Profit before tax 130.07 138.87 3 Other information Segment assets 347.90 267.18 774.37 697.63 1,122.27 964.81 Unallocated common assets 342.48 300.03 Total assets 1,464.75 1,264.84 Segment liabilities 90.63 80.42 252.11 215.36 342.74 295.78 Unallocated common liabilities 65.05 67.32 Total liabilities 407.79 363.10 Capital expenditure 36.62 6.60 95.28 44.06 131.90 50.66 Unallocated capital expenditure 6.58 1.53 Total capital expenditure 138.48 52.19 Depreciation 10.29 9.06 29.28 27.11 39.57 36.17 Unallocated depreciation 4.45 2.47 Total depreciation 44.02 38.64 Significant non-cash expenses - - - - - - Significant - unallocated non-cash expenses - - Total significant non-cash expenses - - (b) Secondary Segment-Geographica l ( ` cr) Particulars In India Outside India Total 2011-12 2010-11 2011-12 2010-11 2011-12 2010-11 Segment revenues 1,094.08 949.22 805.52 667.46 1,899.60 1,616.68 Carrying cost of assets by location of assets 1,291.71 1,160.05 173.04 104.79 1,464.75 1,264.84 Additions to assets and intangible assets 138.48 52.19 - - 138.48 52.19 Other disclosures 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 The Company has disclosed business segment as the primary segment. Notes to Consolidated financial statements