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Atul Ltd | Annual Report 2011-12
Notes
to financial statements
NOTE 27.7 SEGMENT INFORMATION
(contd)
(b) Secondary Segment - Geographical
(
`
cr)
Particulars
In India
Outside India
Total
2011-12 2010-11 2011-12 2010-11 2011-12 2010-11
Segment revenues
1,079.03 926.79 805.52 667.46 1,884.55 1,594.25
Carrying cost of assets by location of
assets
1,281.49 1,149.48 164.57
96.39 1,446.06 1,245.87
Additions to assets and intangible
assets
105.33
46.89
-
- 105.33
46.89
Other disclosures
1 Segments 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 The Company has disclosed business segment as the primary segment.
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 27.9 LEASE
(a) The Company has taken various residential and office premises under operating 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 Statement of Profit and Loss under ‘Rent’ in
Note 26.
(b) The Company has given certain buildings and plant and machinery on operating lease, the details of which
are as under:
(
`
cr)
Assets
Gross block Depreciation fund Written down
value
Depreciation for
the year
2011-12 2010-11 2011-12 2010-11 2011-12 2010-11 2011-12 2010-11
Buildings
–
0.04
–
0.04
–
–
–
–
Plant and machinery
1.27
1.27
1.01
0.87
0.26 0.40
0.13
0.13
Total
1.27 1.31
1.01
0.91
0.26
0.40
0.13
0.13
NOTE 27.8 EARNING PER SHARE
Earning per Equity 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
88.11
90.00
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
`
29.70
30.34