Atul Ltd 2013-14

97 NOTE 27.6 SEGMENT INFORMATION (a) Primary Segment – Business ( ` cr) Particulars Life Science Chemicals Performance and Other Chemicals Total 2013-14 2012-13 2013-14 2012-13 2013-14 2012-13 1 Segment revenue Gross sales 785.84 737.21 1,799.10 1,505.28 2,584.94 2,242.49 Less: Inter segment revenue – – 127.82 156.83 127.82 156.83 Net revenue from operations 785.84 737.21 1,671.28 1,348.45 2,457.12 2,085.66 2 Segment results Profit before finance cost and tax 149.67 139.21 173.38 90.47 323.05 229.68 Add: Reversal of previous year finance costs – 5.38 Less: Finance costs 31.43 31.62 Less: Other unallocable expenditure (net of unallocable income) (5.47) 11.02 Profit before tax 297.09 192.42 3 Other information Segment assets 460.45 391.38 941.63 798.49 1,402.08 1,189.87 Unallocated common assets 371.53 337.62 Total assets 1,773.61 1,527.49 Segment liabilities 138.81 98.38 256.13 246.98 394.94 345.36 Unallocated common liabilities 86.30 70.94 Total liabilities 481.24 416.30 Capital expenditure 29.48 28.04 70.50 72.21 99.98 100.25 Unallocated capital expenditure 1.52 4.74 Total capital expenditure * 101.50 104.99 Depreciation 17.36 14.42 34.76 30.17 52.12 44.59 Unallocated depreciation 2.11 4.47 Total depreciation 54.23 49.06 Significant non-cash expenses – – – – – – Significant unallocated non-cash expenses – – Total significant non-cash expenses – – (b) Secondary Segment - Geographical ( ` cr) Particulars In India Outside India Total 2013-14 2012-13 2013-14 2012-13 2013-14 2012-13 Segment revenue 1,348.86 1,108.17 1,108.26 977.49 2,457.12 2,085.66 Carrying cost of assets by location of assets 1,625.66 1,389.74 147.95 137.75 1,773.61 1,527.49 Additions to assets and intangible assets * 101.50 104.99 – – 101.50 104.99 Other disclosures: 1 The Company has disclosed business segment as the primary segment, which 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 Composition of business segment: Name of segment Comprises (a) Life Science Chemicals API Intermediates, Fungicides, Herbicides, Insecticides, p -AA, p -AAL, etc (b) Performance and Other Chemicals Epoxy resins, Hardeners, p -Cresol, Sulphones, Textile dyes, etc 3 The Segment revenue, results, assets and liabilities include respective amounts identifiable to each segment and amounts 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 Notes to the Financial Statements