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Atul Ltd | Annual Report 2012-13
Notes
to Consolidated 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
772.22 644.64 1,556.69 1,373.09 2,328.91 2,017.73
Less: Inter segment revenues
-
- 156.83 132.46 156.83 132.46
Net revenues from operations
772.22 644.64 1,399.86 1,240.63 2,172.08 1,885.27
2 Segment results
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136.34 102.47
83.32
84.76 219.66 187.23
$GG 5HYHUVDO RI SUHYLRXV \HDU ÀQDQFH FRVWV
5.38
-
Less: Finance costs
34.88
43.31
Less: Other unallocable expenditure
3.79
13.85
(net of unallocable income)
3URÀW EHIRUH WD[
186.37 130.07
3 Other information
Segment assets
400.35 345.42 829.69 783.47 1,230.04 1,128.89
Unallocated common assets
333.74 329.79
Total assets
1,563.78 1,458.68
Segment liabilities
101.28
89.60 257.05 253.14 358.33 342.74
Unallocated common liabilities
75.35
65.04
Total liabilities
433.68 407.78
Capital expenditure
30.80
36.62
81.81
95.28 112.61 131.90
Unallocated capital expenditure
4.74
6.58
Total capital expenditure*
117.35 138.48
Depreciation
14.94
10.29
31.99
29.28
46.93
39.57
Unallocated depreciation
4.47
4.45
Total depreciation
51.40
44.02
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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 1,022.77 820.78 2,172.08 1,885.27
Carrying cost of assets by location of assets 1,355.62 1,285.64 208.16 173.04 1,563.78 1,458.68
Additions to assets and intangible assets* 115.67 136.09
1.68
2.39 117.35 138.48
Other disclosures:
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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 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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and amounts allocated on a reasonable basis.
5 The company accounts for inter segments sales and transfers at market price.
* Including capital work-in-progress and capital advances.