91 / 140
89
Notes
to financial statements
NOTE 27.6 SEGMENT INFORMATION
(a) Primary Segment – Business
(
`
cr)
Particulars
Life Science
Chemicals
Performance &
Other Chemicals
Total
2012-13 2011-12 2012-13 2011-12 2012-13 2011-12
1 Segment revenues
Gross sales
762.11 642.86 1,521.52 1,359.00 2,283.63 2,001.86
Less: Inter segment revenues
-
- 156.83 132.46 156.83 132.46
Net revenues from operations
762.11 642.86 1,364.69 1,226.54 2,126.80 1,869.40
2 Segment results
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137.26 101.59
86.50
77.84 223.76 179.43
$GG 5HYHUVDO RI SUHYLRXV \HDU ÀQDQFH FRVWV
5.38
-
Less: Finance costs
33.13
43.10
Less: Other unallocable expenditure
(net of unallocable income)
3.59
13.85
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192.42 122.48
3 Other information
Segment assets
391.38 342.94 798.49 763.90 1,189.87 1,106.84
Unallocated common assets
337.52 333.15
Total assets
1,527.39 1,439.99
Segment liabilities
98.38
90.47 246.98 260.00 345.36 350.47
Unallocated common liabilities
70.84
65.31
Total liabilities
416.20 415.78
Capital expenditure
28.04
32.90
72.21
65.85 100.25
98.75
Unallocated capital expenditure
4.74
6.58
Total capital expenditure*
104.99 105.33
Depreciation
14.42
10.25
30.17
28.95
44.59
39.20
Unallocated depreciation
4.47
4.45
Total depreciation
49.06
43.65
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-
-
-
-
-
-
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-
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-
-
(b) Secondary Segment - Geographical
(
`
cr)
Particulars
In India
Outside India
Total
2012-13 2011-12 2012-13 2011-12 2012-13 2011-12
Segment revenues
1,149.31 1,064.49 977.49 804.91 2,126.80 1,869.40
Carrying cost of assets by location of assets
1,375.18 1,275.42 152.21 164.57 1,527.39 1,439.99
Additions to assets and intangible assets*
104.99 105.33
-
- 104.99 105.33
Other disclosures:
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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 the Segment
Comprises
(a)
Life Science Chemicals
API Intermediates, Fungicides, Herbicides, Insecticides,
p
-AA,
p
-AAI, etc
(b)
Performance & Other Chemicals
Epoxy Resins, Hardeners,
p
-Cresol, Sulphones, Textile dyes, etc
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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