Atul Ltd 2011-12

Atul Ltd | Annual Report 2011-12 3 Composition of business segment: Name of Segment Comprises (a) Life Science Chemicals Fungicides, Herbicides, Insecticides, Pharma intermediates, etc (b) Performance & Other Chemicals Epoxy resins, Hardeners, Sulphones, Textile dyes, etc 4 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts allocated on a reasonable basis. 5 The Company accounts for inter segments sales and transfers at market price. NOTE 27.7 EARNING PER SHARE Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted Earning per Share: Particulars March 31, 2012 March 31, 2011 Profit for the year attributable to the Equity Shareholders ` cr 91.10 90.27 Basic | weighted average number of Equity Shares outstanding during the year Number 2,96,61,733 2,96,61,733 Nominal value of Equity Share ` 10 10 Basic and diluted Earning per Equity Share ` 30.71 30.43 NOTE 27.8 COMPANIES CONSIDERED IN FINANCIAL STATEMENTS Name of Subsidiary Companies Country of Incorporation Extent of Holding Ameer Trading Corporation Ltd India 100% Atul Bioscience Ltd India 100% Atul Brasil Qumicos Ltda Brasil 100% Atul China Ltd {formerly known as Atul International Trading (Shanghai) Co Ltd} China 100% Atul Deutschland GmbH Germany 100% Atul Europe Ltd UK 100% Atul Rajasthan Date Palms Ltd * India 74% Atul USA Inc ( formerly known as Atul Americas Inc) USA 100% DPD Ltd * UK 88% * Investment held through subsidiary companies Notes to Consolidated financial statements