256 Atul Ltd | Annual Report 2021-22 Note 29.15 Interests in other entities (continued) d) Interests in joint operation Name of the entity Principal activity Place of business | country of incorporation Ownership interest held by the Group As at March 31, 2022 As at March 31, 2021 % % Anaven LLP Chemicals India 50% 50% Note 29.16 Segment information a) Description of segments and principal activities The Group has determined the following reporting segments, based on the information reviewed by the 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, Perfumery chemicals, Textile dyes Others Agribiotech, Food products, Services b) Operating segment (` cr) Particulars Life Science Chemicals Performance and Other Chemicals Others Total 2021-22 2020-21 2021-22 2020-21 2021-22 2020-21 2021-22 2020-21 i) Segment revenue Gross sales 1,465.10 1,216.37 3,759.18 2,621.88 69.98 48.48 5,294.26 3,886.73 Less: Inter-segment revenue 0.44 0.28 212.93 154.98 - - 213.37 155.26 Net revenue from operations 1,464.66 1,216.09 3,546.25 2,466.90 69.98 48.48 5,080.89 3,731.47 ii) Segment results Profit before finance cost and tax 178.88 219.57 575.89 594.16 24.43 11.30 779.20 825.03 Less: Finance costs 9.17 9.35 Less: Other unallocable expenditure (net of unallocable income) (31.55) (58.75) Add: Share of net profit of joint venture company 8.16 7.25 Profit before tax 809.74 881.68
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