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Atul Ltd | Annual Report 2013-14
NOTE 27.6 SEGMENT INFORMATION
(a) Primary Segment - Business
(
`
cr)
Particulars
Life Science
Chemicals
Performance and
Other Chemicals
Total
2013-14 2012-13 2013-14 2012-13 2013-14 2012-13
1 Segment revenue
Gross sales
811.63 747.32 1,871.08 1,540.45 2,682.71 2,287.77
Less: Inter segment revenue
-
- 127.82 156.83 127.82 156.83
Net revenue from operations
811.63 747.32 1,743.26 1,383.62 2,554.89 2,130.94
2 Segment results
Profit before finance cost and tax
153.27 138.25 183.42
87.15 336.69 225.40
Add: Reversal of previous year finance costs
– 5.38
Less: Finance costs
33.44
33.37
Less: Other unallocable expenditure
(net of unallocable income)
(5.05)
11.04
Profit before tax
308.30 186.37
3 Other information
Segment assets
468.22 397.88 963.32 821.10 1,431.54 1,218.98
Unallocated common assets
384.11 344.90
Total assets
1,815.65 1,563.88
Segment liabilities
141.85 102.26 264.62 260.46 406.47 362.72
Unallocated common liabilities
88.00
71.06
Total liabilities
494.47 433.78
Capital expenditure
33.83
30.80
82.64
81.81 116.47 112.61
Unallocated capital expenditure
1.52
4.74
Total capital expenditure*
117.99 117.35
Depreciation
18.42
14.94
37.73
31.96
56.15
46.90
Unallocated depreciation
2.11
4.47
Total depreciation
58.26
51.37
Significant non-cash expenses
–
–
–
–
–
–
Significant unallocated non-cash expenses
–
–
Total significant non-cash expenses
–
–
(b) Secondary Segment - Geographical
(
`
cr)
Particulars
In India
Outside India
Total
2013-14 2012-13 2013-14 2012-13 2013-14 2012-13
Segment revenue
1,377.74 1,111.98 1,177.15 1,018.96 2,554.89 2,130.94
Carrying cost of assets by location of assets 1,616.45 1,375.49 199.20 188.39 1,815.65 1,563.88
Additions to assets and intangible assets* 114.25 115.67
3.74
1.68 117.99 117.35
Other disclosures:
1 The Company has disclosed business segment as the primary segment, which have been identified in line with
the Accounting Standard - 17 ‘Segment Reporting’ taking into account the organisation structure as well as
the differing risks and returns.
2 Composition of business segment:
Name of Segment
Comprises
(a) Life Science Chemicals
API Intermediates Fungicides, Herbicides, Insecticides,
p
-AA,
p
-AAI, etc
(b) Performance andOther Chemicals Epoxy resins, Hardeners,
p
-Cresol, Sulphones, Textile dyes, etc
3 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment
and amounts allocated on a reasonable basis.
4 The Company accounts for inter segments sales and transfers at market price.
* Including capital work-in-progress and capital advances
Notes
to the Consolidated Financial Statements