Atul Ltd 2014-15

Atul Ltd | Annual Report 2014-15 NOTE 28.5 SEGMENT INFORMATION a) Primary segment - business ( ` cr) Particulars Life Science Chemicals Performance and Other Chemicals Others Total 2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 1 Segment revenue Gross sales 754.06 810.95 2,197.14 1,869.66 4.77 2.10 2,955.97 2,682.71 Less: Inter segment revenue – – 173.95 127.82 – – 173.95 127.82 Net revenue from operations 754.06 810.95 2,023.19 1,741.84 4.77 2.10 2,782.02 2,554.89 2 Segment results Profit before finance cost and tax 123.86 153.57 254.99 184.34 (1.14) (1.22) 377.71 336.69 Less: Finance costs 25.69 33.44 Less: Other unallocable expenditure (net of unallocable income) 26.44 (5.05) Profit before tax 325.58 308.30 3 Other information Segment assets 423.21 455.67 1,024.29 928.21 51.14 49.80 1,498.64 1,433.68 Unallocated common assets 324.43 384.11 Total assets 1,823.07 1,817.79 Segment liabilities 89.78 147.48 276.80 280.50 5.46 6.22 372.04 434.20 Unallocated common liabilities 107.53 61.97 Total liabilities 479.57 496.17 Capital expenditure 40.42 30.57 138.37 73.55 1.94 12.35 180.73 116.47 Unallocated capital expenditure 17.63 1.52 Total capital expenditure * 198.36 117.99 Depreciation 17.31 18.16 39.14 37.00 2.08 0.99 58.53 56.15 Unallocated depreciation 1.74 2.11 Total depreciation 60.27 58.26 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 2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 Segment revenue 1,493.39 1,377.74 1,288.63 1,177.15 2,782.02 2,554.89 Carrying cost of assets by location of assets 1,661.35 1,618.28 161.72 199.51 1,823.07 1,817.79 Additions to assets and intangible assets* 195.41 114.96 2.95 3.03 198.36 117.99 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 APIs, API intermediates, Fungicides, Herbicides, etc b) Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Perfumery, Textile dyes, etc c) Others Mainly agribiotech 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