258 Annual Report 2023-24 Atul Ltd (` 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 Unallocated common liabilities 242.36 191.65 Total liabilities 1,312.89 1,048.56 Additions to assets and intangible assets 138.39 311.00 336.57 602.18 0.30 0.73 475.27 913.91 Unallocated additions to assets and intangible assets 22.69 - Total capital expenditure* 497.96 913.91 Depreciation 59.51 47.65 173.81 141.98 5.14 4.59 238.46 194.22 Unallocated depreciation 4.42 3.59 Total depreciation 242.88 197.81 c) Geographical segment (` cr) Particulars In India Outside India Total 2023-24 2022-23 2023-24 2022-23 2023-24 2022-23 Segment revenue 2,711.76 2,867.95 2,013.92 2,559.57 4,725.68 5,427.52 Carrying cost of assets by location of assets 6,160.97 5,482.68 313.31 285.30 6,474.28 5,767.98 Additions to assets and intangible assets* 489.43 905.75 8.53 8.16 497.96 913.91 *Including capital work-in-progress and capital advances d) Revenue from major customers The Group is not reliant on revenues from transactions with any single external customer and does not receive 10% or more of its revenues from transactions with any single external customer. e) Other disclosures i) The Group has disclosed business segment as the operating segment, which has been identified in line with the Ind AS 108 ‘Operating Segments’ taking into account the organisation structure as well as the differing risks and returns. ii) The segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts allocated on a reasonable basis. iii) The Group accounts for inter-segment sales and transfers at market price. Note 30.17 Segment information (continued)
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