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Atul Ltd | Annual Report 2017-18
Note 29.15 Segment information
a) Description of Segments and principal activities
The Group has determined the following reporting Segments based on the information reviewed by Chief Operating
Decision Maker:
Name of segment
Product groups
Life Science Chemicals
APIs, API Intermediates, Fungicides, Herbicides
Performance and Other
Chemicals
Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates,
Perfumery ingredients, Textile dyes
Others
Agribiotech
b) Primary Segment - business
(
`
cr)
Particulars
Life Science
Chemicals
Performance and
Other Chemicals
Others
Total
2017-18 2016-17 2017-18 2016-17 2017-18 2016-17 2017-18 2016-17
i)
Segment revenue
Gross sales
1,130.67 907.50 2,368.88 2,231.26 56.38 49.44 3,555.93 3,188.20
Less: Inter segment revenue
1.76
– 216.25 192.15
–
– 218.01 192.15
Net revenue from operations
1,128.91
907.50 2,152.63 2,039.11
56.38
49.44 3,337.92 2,996.05
ii)
Segment results
Profit before finance cost and tax 131.81 147.89 290.36 303.36
7.88
5.68 430.05 456.93
Less: Finance costs
12.74 25.17
Less: Other unallocable
expenditure (net of unallocable
income)
9.33
(9.63)
Add: Share of net profit of joint
venture company
4.23
4.67
Profit before tax
412.21 446.06
iii)
Other information
Segment assets
723.78 651.54 1,591.20 1,445.36 73.59 64.35 2,388.57 2,161.25
Unallocated common assets
625.02 565.88
Total assets
3,013.59 2,727.13
Segment liabilities
149.21 118.20 395.50 303.78 18.98 17.10 563.69 439.08
Unallocated common liabilities
185.97 306.86
Total liabilities
749.66 745.94
Additions to assets and
intangible assets
40.89 79.41 96.43 121.96
1.24
7.15 138.56 208.52
Unallocated additions to assets
and intangible assets
2.31 14.50
Total capital expenditure*
140.87 223.02
Depreciation
31.29 23.81 73.93 67.03
2.38
2.35 107.60 93.19
Unallocated depreciation
2.78
2.25
Total depreciation
110.38 95.44
c) Secondary Segment - geographical
(
`
cr)
Particulars
In India
Outside India
Total
2017-18 2016-17 2017-18 2016-17 2017-18 2016-17
Segment revenue
1,630.60 1,429.49 1,707.32 1,566.56 3,337.92 2,996.05
Carrying cost of assets by location of assets
2,748.74 2,537.72 264.85 189.41 3,013.59 2,727.13
Additions to assets and intangible assets*
140.87 223.02
–
– 140.87 223.02
Other disclosures:
i) The Group has disclosed business segment as the primary segment which have been identified in line with the Ind AS 108
’Operating Segments‘ taking into account the organisation structure as well as the differing risks and returns.
ii) The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts
allocated on a reasonable basis.
iii) The Group accounts for inter Segment sales and transfers at market price.
* Including capital work-in-progress and capital advances
Notes
to the Consolidated Financial Statements