Atul Ltd 2011-12

91 Notes to financial statements ( ` cr) NOTE 27.6 (C) Details of material transactions with related parties No Name of the related party Subsidiary companies Joint Venture Company Associate companies Enterprises over which control exercised by key management personnel Enterprises over which significant influence exercised Key management personnel Relatives of key management personnel Welfare funds 2 Receivables – – – – – – Atul Europe Ltd 30.98 – – – – – – – (27.75) – – – – – – – Atul USA Inc (formerly known as Atul Americas Inc) 17.79 – – – – – – – (15.24) – – – – – – – Ameer Trading Corporation Ltd 7.69 – – – – – – – (13.40) – – – – – – – Amal Ltd – – 19.88 – – – – – – – (15.26) – – – – – Related party relation is as identified by the company on the basis of information available with the management and relied upon by the Auditors. * Preference Shares have been issued by Amal Ltd worth ` 10.00 cr in terms of BIFR order. (contd) NOTE 27.7 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 652.87 530.26 1,364.14 1,184.02 2,017.01 1,714.28 Less: Inter segment revenues - - 132.46 120.03 132.46 120.03 Net revenues from operations 652.87 530.26 1,231.68 1,063.99 1,884.55 1,594.25 2 Segment results Profit before finance cost and tax 108.37 90.24 77.57 73.85 185.94 164.09 Finance cost 43.10 26.22 Other unallocable expenditure 20.36 (1.30) (net of unallocable income) Profit before tax 122.48 139.17 3 Other information Segment assets 346.10 266.16 760.10 686.50 1,106.20 952.66 Unallocated common assets 339.86 293.21 Total assets 1,446.06 1,245.87 Segment liabilities 91.50 79.46 258.97 204.87 350.47 284.33 Unallocated common liabilities 65.32 67.24 Total liabilities 415.79 351.57 Capital expenditure 32.90 6.16 65.85 39.20 98.75 45.36 Unallocated capital expenditure 6.58 1.53 Total capital expenditure 105.33 46.89 Depreciation 10.25 9.05 28.95 27.02 39.20 36.07 Unallocated depreciation 4.45 2.47 Total depreciation 43.65 38.54 Significant non-cash expenses - - - - - - Significant unallocated non-cash expenses - - Total significant non-cash expenses - -