Corporate Overview Statutory Reports Financial Statements 257 Note 30.16 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, 2024 As at March 31, 2023 % % Anaven LLP Chemicals India 50% 50% Note 30.17 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 Active pharmaceutical ingredients and its intermediates, Crop protection chemicals Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Textile dyes Others Agribiotech, Food products, Services and others b) Operating segment (` cr) Particulars Life Science Chemicals Performance and Other Chemicals Others Total 2023-24 2022-23 2023-24 2022-23 2023-24 2022-23 2023-24 2022-23 i) Segment revenue Gross sales 1,426.70 1,959.16 3,453.10 3,706.17 63.26 49.64 4,943.06 5,714.97 Less: Inter-segment revenue 0.29 0.29 217.09 287.16 - - 217.38 287.45 Net revenue from operations 1,426.41 1,958.87 3,236.01 3,419.01 63.26 49.64 4,725.68 5,427.52 ii) Segment results Profit before finance cost and tax 203.05 422.65 239.79 240.25 5.69 1.15 448.53 664.05 Less: Finance costs 11.08 7.90 Less: Other unallocable expenditure (net of unallocable income) (3.47) (27.86) Add: Share of net profit of joint venture company 9.70 3.83 Profit before tax 450.62 687.84 iii) Other information Segment assets 1,234.87 1,310.18 3,530.60 3,280.99 199.73 195.02 4,965.20 4,786.19 Unallocated common assets 1,509.08 981.79 Total assets 6,474.28 5,767.98 Segment liabilities 253.59 266.43 783.99 559.24 32.95 31.24 1,070.53 856.91
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