Atul Ltd 2019-20

Corporate Overview Statutory Reports Financial Statements 222 Atul Ltd | Annual Report 2019-20 01-21 22-91 92-228 Summarised Statement of Profit and Loss ( ` cr) Reconciliation to carrying amounts Rudolf Atul Chemicals Ltd 2019-20 2018-19 Revenue 82.23 83.72 Interest income 1.24 0.62 Depreciation and amortisation 0.40 0.40 Interest expense 0.11 0.13 Income tax expense 3.52 4.55 Profit for the year 9.97 10.73 Other comprehensive income 0.01 - Total comprehensive income 9.98 10.73 Dividends received 2.19 - Note 29.15 Segment information a) Description of segments and principal activities The Group has determined the following reporting segments, based on the information reviewed by Chief Operating Decision Maker: Name of segment Product groups Life Science Chemicals APIs, API Intermediates, Fungicides, Herbicides Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Textile dyes Others Agribiotech, Food products, Services b) Primary segment - business ( ` cr) Particulars Life Science Chemicals Performance and Other Chemicals Others Total 2019-20 2018-19 2019-20 2018-19 2019-20 2018-19 2019-20 2018-19 i) Segment revenue Gross sales 1,251.95 1,353.43 2,984.50 2,881.58 36.83 29.97 4,273.28 4,264.98 Less: Inter segment revenue 0.32 1.43 179.90 225.74 - - 180.22 227.17 Net revenue from operations 1,251.63 1,352.00 2,804.60 2,655.84 36.83 29.97 4,093.06 4,037.81 ii) Segment results Profit before finance cost and tax 223.16 229.15 603.97 462.10 11.13 6.26 838.26 697.51 Less: Finance costs 9.40 7.41 Less: Other unallocable expenditure (net of unallocable income) (11.58) 14.78 Add: Share of net profit of joint venture company 4.98 5.02 Profit before tax 845.42 680.34 Note 29.14 Interests in other entities (continued)