99 / 148
97
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
785.84 737.21 1,799.10 1,505.28 2,584.94 2,242.49
Less: Inter segment revenue
–
– 127.82 156.83 127.82
156.83
Net revenue from operations
785.84 737.21 1,671.28 1,348.45 2,457.12 2,085.66
2 Segment results
Profit before finance cost and tax
149.67 139.21 173.38
90.47 323.05
229.68
Add: Reversal of previous year finance costs
–
5.38
Less: Finance costs
31.43
31.62
Less: Other unallocable expenditure
(net of unallocable income)
(5.47)
11.02
Profit before tax
297.09
192.42
3 Other information
Segment assets
460.45 391.38 941.63 798.49 1,402.08 1,189.87
Unallocated common assets
371.53
337.62
Total assets
1,773.61 1,527.49
Segment liabilities
138.81
98.38 256.13 246.98 394.94
345.36
Unallocated common liabilities
86.30
70.94
Total liabilities
481.24
416.30
Capital expenditure
29.48
28.04
70.50
72.21
99.98
100.25
Unallocated capital expenditure
1.52
4.74
Total capital expenditure *
101.50
104.99
Depreciation
17.36
14.42
34.76
30.17
52.12
44.59
Unallocated depreciation
2.11
4.47
Total depreciation
54.23
49.06
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
1,348.86 1,108.17 1,108.26 977.49 2,457.12 2,085.66
Carrying cost of assets by location of assets
1,625.66 1,389.74 147.95 137.75 1,773.61 1,527.49
Additions to assets and intangible assets *
101.50 104.99
–
– 101.50
104.99
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
-AAL, etc
(b) Performance and Other 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 Financial Statements