

Atul Ltd | Annual Report 2011-12
3 Composition of business segment:
Name of Segment
Comprises
(a) Life Science Chemicals
Fungicides, Herbicides, Insecticides, Pharma intermediates, etc
(b) Performance & Other Chemicals Epoxy resins, Hardeners, Sulphones, Textile dyes, etc
4 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment
and amounts allocated on a reasonable basis.
5 The Company accounts for inter segments sales and transfers at market price.
NOTE 27.7 EARNING PER SHARE
Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted Earning per
Share:
Particulars
March 31,
2012
March 31,
2011
Profit for the year attributable to the Equity Shareholders
`
cr
91.10
90.27
Basic | weighted average number of Equity Shares outstanding during
the year
Number 2,96,61,733 2,96,61,733
Nominal value of Equity Share
`
10
10
Basic and diluted Earning per Equity Share
`
30.71
30.43
NOTE 27.8 COMPANIES CONSIDERED IN FINANCIAL STATEMENTS
Name of Subsidiary Companies
Country of
Incorporation
Extent of Holding
Ameer Trading Corporation Ltd
India
100%
Atul Bioscience Ltd
India
100%
Atul Brasil Qumicos Ltda
Brasil
100%
Atul China Ltd {formerly known as Atul International Trading
(Shanghai) Co Ltd}
China
100%
Atul Deutschland GmbH
Germany
100%
Atul Europe Ltd
UK
100%
Atul Rajasthan Date Palms Ltd *
India
74%
Atul USA Inc ( formerly known as Atul Americas Inc)
USA
100%
DPD Ltd *
UK
88%
* Investment held through subsidiary companies
Notes
to Consolidated financial statements