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Note 29.19 Segment information
a) Description of Segments and principal activities
The Group has determined following reporting Segments, based on the information reviewed by chief operating
decision maker:
Name of segment
Product groups
Life Science Chemicals
APIs, API Intermediates, Fungicides, Herbicides
Performance and Other
Chemicals
Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners,
Intermediates, Perfumery ingredients, Textile dyes
Others
Agribiotech
b) Primary Segment - business
(
`
cr)
Particulars
Life Science
Chemicals
Performance and
Other Chemicals
Others
Total
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
i)
Segment revenue
Gross sales
924.82 893.32 2,239.99 1,996.04
3.92
3.47 3,168.73 2,892.83
Less: Inter segment revenue
–
– 172.68 137.82
–
– 172.68 137.82
Net revenue from operations
924.82 893.32 2,067.31 1,858.22
3.92
3.47 2,996.05 2,755.01
ii)
Segment results
Profit before finance cost and tax
154.43 171.91 303.42 248.48
(0.92)
0.11 456.93 420.50
Less: Finance costs
25.17
27.53
Less: Other unallocable expenditure
(net of unallocable income)
(9.63)
(7.06)
Profit before tax
441.39 400.03
iii)
Other information
Segment assets
696.74 602.38 1,452.00 1,382.37
15.98
12.89 2,164.72 1,997.64
Unallocated common assets
601.40 481.37
Total assets
2,766.12 2,479.01
Segment liabilities
128.92 121.78 308.13 308.29
3.51
2.87 440.56 432.94
Unallocated common liabilities
176.68 113.01
Total liabilities
617.24 545.95
Additions to assets and intangible
assets
80.14
77.41 121.96 269.61
6.42
2.47 208.52 349.49
Unallocated additions to assets
and intangible assets
14.50
17.68
Total capital expenditure *
223.02 367.17
Depreciation
26.10
21.54
67.03
42.55
0.05
0.05
93.18
64.14
Unallocated depreciation
2.26
1.93
Total depreciation
95.44
66.07
c) Secondary Segment - geographical
(
`
cr)
Particulars
In India
Outside India
Total
2016-17
2015-16
2016-17
2015-16
2016-17
2015-16
Segment revenue
1,429.49 1,389.67 1,566.56 1,365.34 2,996.05 2,755.01
Carrying cost of assets by location of assets 2,576.71 2,314.35
189.41
164.66 2,766.12 2,479.01
Additions to assets and intangible assets *
223.02
367.17
–
– 223.02
367.17
Other disclosures:
i)
The Group has disclosed business segment as the primary segment which have been identified in line with the
Ind AS 108 'Segment Reporting' 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 segments sales and transfers at market price.
* Including capital work-in-progress and capital advances
Notes
to the Consolidated Financial Statements