Atul Ltd 2012-13

Atul Ltd | Annual Report 2012-13 Notes to Consolidated financial statements NOTE 27.6 SEGMENT INFORMATION (a) Primary Segment - Business ( ` cr) Particulars Life Science Chemicals Performance & Other Chemicals Total 2012-13 2011-12 2012-13 2011-12 2012-13 2011-12 1 Segment revenues Gross sales 772.22 644.64 1,556.69 1,373.09 2,328.91 2,017.73 Less: Inter segment revenues - - 156.83 132.46 156.83 132.46 Net revenues from operations 772.22 644.64 1,399.86 1,240.63 2,172.08 1,885.27 2 Segment results 3URÀW EHIRUH ÀQDQFH FRVW DQG WD[ 136.34 102.47 83.32 84.76 219.66 187.23 $GG 5HYHUVDO RI SUHYLRXV \HDU ÀQDQFH FRVWV 5.38 - Less: Finance costs 34.88 43.31 Less: Other unallocable expenditure 3.79 13.85 (net of unallocable income) 3URÀW EHIRUH WD[ 186.37 130.07 3 Other information Segment assets 400.35 345.42 829.69 783.47 1,230.04 1,128.89 Unallocated common assets 333.74 329.79 Total assets 1,563.78 1,458.68 Segment liabilities 101.28 89.60 257.05 253.14 358.33 342.74 Unallocated common liabilities 75.35 65.04 Total liabilities 433.68 407.78 Capital expenditure 30.80 36.62 81.81 95.28 112.61 131.90 Unallocated capital expenditure 4.74 6.58 Total capital expenditure* 117.35 138.48 Depreciation 14.94 10.29 31.99 29.28 46.93 39.57 Unallocated depreciation 4.47 4.45 Total depreciation 51.40 44.02 6LJQLÀFDQW QRQ FDVK H[SHQVHV - - - - - - 6LJQLÀFDQW XQDOORFDWHG QRQ FDVK H[SHQVHV - - 7RWDO VLJQLÀFDQW QRQ FDVK H[SHQVHV - - (b) Secondary Segment - Geographical ( ` cr) Particulars In India Outside India Total 2012-13 2011-12 2012-13 2011-12 2012-13 2011-12 Segment revenues 1,149.31 1,064.49 1,022.77 820.78 2,172.08 1,885.27 Carrying cost of assets by location of assets 1,355.62 1,285.64 208.16 173.04 1,563.78 1,458.68 Additions to assets and intangible assets* 115.67 136.09 1.68 2.39 117.35 138.48 Other disclosures: 7 KH 6HJPHQWV KDYH EHHQ LGHQWLÀHG LQ OLQH ZLWK WKH $FFRXQWLQJ 6WDQGDUG ¶6HJPHQW 5HSRUWLQJ· WDNLQJ LQWR account the organisation structure as well as the differing risks and returns. 2 The Company has disclosed business segment as the primary segment. 3 Composition of business segment: Name of the Segment Comprises (a) Life Science Chemicals API Intermediates, Fungicides, Herbicides, Insecticides, p -AA, p- AAI, etc (b) Performance & Other Chemicals Epoxy Resins, Hardeners, p -Cresol, Sulphones, Textile dyes, etc 7 KH 6HJPHQW UHYHQXH UHVXOWV DVVHWV DQG OLDELOLWLHV LQFOXGH UHVSHFWLYH DPRXQWV LGHQWLÀDEOH WR HDFK VHJPHQW and amounts allocated on a reasonable basis. 5 The company accounts for inter segments sales and transfers at market price. * Including capital work-in-progress and capital advances.