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Atul Ltd | Annual Report 2011-12

3 Composition of business segment:

Name of Segment

Comprises

(a) Life Science Chemicals

Fungicides, Herbicides, Insecticides, Pharma intermediates, etc

(b) Performance & Other Chemicals Epoxy resins, Hardeners, Sulphones, Textile dyes, etc

4 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment

and amounts allocated on a reasonable basis.

5 The Company accounts for inter segments sales and transfers at market price.

NOTE 27.7 EARNING PER SHARE

Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted Earning per

Share:

Particulars

March 31,

2012

March 31,

2011

Profit for the year attributable to the Equity Shareholders

`

cr

91.10

90.27

Basic | weighted average number of Equity Shares outstanding during

the year

Number 2,96,61,733 2,96,61,733

Nominal value of Equity Share

`

10

10

Basic and diluted Earning per Equity Share

`

30.71

30.43

NOTE 27.8 COMPANIES CONSIDERED IN FINANCIAL STATEMENTS

Name of Subsidiary Companies

Country of

Incorporation

Extent of Holding

Ameer Trading Corporation Ltd

India

100%

Atul Bioscience Ltd

India

100%

Atul Brasil Qumicos Ltda

Brasil

100%

Atul China Ltd {formerly known as Atul International Trading

(Shanghai) Co Ltd}

China

100%

Atul Deutschland GmbH

Germany

100%

Atul Europe Ltd

UK

100%

Atul Rajasthan Date Palms Ltd *

India

74%

Atul USA Inc ( formerly known as Atul Americas Inc)

USA

100%

DPD Ltd *

UK

88%

* Investment held through subsidiary companies

Notes

to Consolidated financial statements