Atul Ltd 2012-13

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 3URÀW EHIRUH ÀQDQFH FRVW DQG WD[ 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 3URÀW EHIRUH WD[ 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 6LJQLÀFDQW QRQ FDVK H[SHQVHV - - - - - - 6LJQLÀFDQW XQDOORFDWHG QRQ FDVK H[SHQVHV - - 7RWDO VLJQLÀFDQW QRQ FDVK H[SHQVHV - - (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: 1 7KH &RPSDQ\ KDV GLVFORVHG EXVLQHVV VHJPHQW DV WKH SULPDU\ VHJPHQW ZKLFK KDYH EHHQ LGHQWLÀHG LQ OLQH ZLWK WKH $FFRXQWLQJ 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 3 7KH 6HJPHQW UHYHQXH UHVXOWV DVVHWV DQG OLDELOLWLHV LQFOXGH UHVSHFWLYH DPRXQWV LGHQWLÀDEOH WR HDFK VHJPHQW DQG DPRXQWV 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