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Atul Ltd | Annual Report 2014-15
NOTE 28.5 SEGMENT INFORMATION
a) Primary segment - business
(
`
cr)
Particulars
Life Science
Chemicals
Performance and
Other Chemicals
Others
Total
2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 2014-15 2013-14
1 Segment revenue
Gross sales
754.06 810.95 2,197.14 1,869.66
4.77
2.10 2,955.97 2,682.71
Less: Inter segment revenue
–
– 173.95 127.82
–
– 173.95 127.82
Net revenue from operations
754.06 810.95 2,023.19 1,741.84
4.77
2.10 2,782.02 2,554.89
2 Segment results
Profit before finance cost and tax
123.86 153.57 254.99 184.34
(1.14)
(1.22) 377.71 336.69
Less: Finance costs
25.69
33.44
Less: Other unallocable expenditure
(net of unallocable income)
26.44
(5.05)
Profit before tax
325.58 308.30
3 Other information
Segment assets
423.21 455.67 1,024.29 928.21 51.14
49.80 1,498.64 1,433.68
Unallocated common assets
324.43 384.11
Total assets
1,823.07 1,817.79
Segment liabilities
89.78 147.48 276.80 280.50
5.46
6.22 372.04 434.20
Unallocated common liabilities
107.53
61.97
Total liabilities
479.57 496.17
Capital expenditure
40.42
30.57 138.37
73.55
1.94
12.35 180.73 116.47
Unallocated capital expenditure
17.63
1.52
Total capital expenditure *
198.36 117.99
Depreciation
17.31
18.16
39.14
37.00
2.08
0.99
58.53
56.15
Unallocated depreciation
1.74
2.11
Total depreciation
60.27
58.26
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
2014-15 2013-14 2014-15 2013-14 2014-15 2013-14
Segment revenue
1,493.39 1,377.74 1,288.63 1,177.15 2,782.02 2,554.89
Carrying cost of assets by location of assets
1,661.35 1,618.28 161.72 199.51 1,823.07 1,817.79
Additions to assets and intangible assets*
195.41 114.96
2.95
3.03 198.36 117.99
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
APIs, API intermediates, Fungicides, Herbicides, etc
b) Performance and Other Chemicals
Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Perfumery,
Textile dyes, etc
c) Others
Mainly agribiotech
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