Atul Ltd 2013-14

Atul Ltd | Annual Report 2013-14 NOTE 27.6 SEGMENT INFORMATION (a) Primary Segment - Business ( ` cr) Particulars Life Science Chemicals Performance and Other Chemicals Total 2013-14 2012-13 2013-14 2012-13 2013-14 2012-13 1 Segment revenue Gross sales 811.63 747.32 1,871.08 1,540.45 2,682.71 2,287.77 Less: Inter segment revenue - - 127.82 156.83 127.82 156.83 Net revenue from operations 811.63 747.32 1,743.26 1,383.62 2,554.89 2,130.94 2 Segment results Profit before finance cost and tax 153.27 138.25 183.42 87.15 336.69 225.40 Add: Reversal of previous year finance costs – 5.38 Less: Finance costs 33.44 33.37 Less: Other unallocable expenditure (net of unallocable income) (5.05) 11.04 Profit before tax 308.30 186.37 3 Other information Segment assets 468.22 397.88 963.32 821.10 1,431.54 1,218.98 Unallocated common assets 384.11 344.90 Total assets 1,815.65 1,563.88 Segment liabilities 141.85 102.26 264.62 260.46 406.47 362.72 Unallocated common liabilities 88.00 71.06 Total liabilities 494.47 433.78 Capital expenditure 33.83 30.80 82.64 81.81 116.47 112.61 Unallocated capital expenditure 1.52 4.74 Total capital expenditure* 117.99 117.35 Depreciation 18.42 14.94 37.73 31.96 56.15 46.90 Unallocated depreciation 2.11 4.47 Total depreciation 58.26 51.37 Significant non-cash expenses – – – – – – Significant unallocated non-cash expenses – – Total significant non-cash expenses – – (b) Secondary Segment - Geographical ( ` cr) Particulars In India Outside India Total 2013-14 2012-13 2013-14 2012-13 2013-14 2012-13 Segment revenue 1,377.74 1,111.98 1,177.15 1,018.96 2,554.89 2,130.94 Carrying cost of assets by location of assets 1,616.45 1,375.49 199.20 188.39 1,815.65 1,563.88 Additions to assets and intangible assets* 114.25 115.67 3.74 1.68 117.99 117.35 Other disclosures: 1 T he Company has disclosed business segment as the primary segment, which 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 Composition of business segment: Name of Segment Comprises (a) Life Science Chemicals API Intermediates Fungicides, Herbicides, Insecticides, p -AA, p -AAI, etc (b) Performance andOther Chemicals Epoxy resins, Hardeners, p -Cresol, Sulphones, Textile dyes, etc 3 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts allocated on a reasonable basis. 4 The Company accounts for inter segments sales and transfers at market price. * Including capital work-in-progress and capital advances Notes to the Consolidated Financial Statements