

Atul Ltd | Annual Report 2010-11
Schedules
forming part of the accounts
SCHEDULE 16 NOTES FORMING PART OF THE ACCOUNTS
(contd)
(b) Business secondary - geographical by customers
(
`
crores)
Particulars
In India
Outside India
Total
2010-11 2009-10 2010-11 2009-10 2010-11 2009-10
Segment revenues
926.79 712.48 667.46 513.48 1594.25 1225.96
Carrying cost of assets by
location of assets
1150.53 1023.60 96.39 98.06 1246.92 1121.66
Addition to assets and intangible assets
46.89 20.68
-
-
46.89
20.68
Other disclosures
1 The Company has made reassessment of the risk and returns of its products groups, the nature of its
businesses, the class of customers, etc and accordingly reclassified its business segments into Life Science
Chemicals and Performance & Other Chemicals. This change does not have any financial impact.
2 The Company has disclosed business segment as the primary segment.
3 Composition of business segment:
Name of segment Comprises
(a) Life Science Chemicals
API inters, APIs, Herbicides, Fungicides, Tissue culture products
and others
(b) Performance & Other Chemicals
Textile dyes, Pigments, Paper dyes, Epoxy Resins, Hardeners,
Rubber Adhesives, Polyurethane Adhesives and others,
p
-Cresol,
Bulk intermediates, Sulphones and others
4 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each of the
segment and amounts allocated on reasonable basis.
12 Earning per Share
Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted Earning
per Share:
Particulars
March 31,
2011
March 31,
2010
Profit for the year attributable to the Equity shareholders
`
crores
90.00 56.81
Basic|weighted average number of Equity Shares outstanding during
the year
29661733 29661733
Nominal value of Equity Share
`
10
10
Basic and diluted Earning per Share
`
30.34 19.15
13 Lease
(a) The Company has taken various residential and office premises under operation lease or leave and license
agreements. These are generally cancellable, having a term between 11 months and 3 years and have no
specific obligation for renewal. Payments are recognised in the Profit and Loss Account under “Rent” in
Schedule 15.
(b) The Company has given buildings and plant and machineries on operating lease, the details of which are
as under: