Atul Ltd 2015-16

155 Note 28.5 Segment information a) Primary segment - business ( ` cr) Particulars Life Science Chemicals Performance and Other Chemicals Others Total 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 1 Segment revenue Gross sales 837.34 754.06 2,009.47 2,197.14 4.51 4.77 2,851.32 2,955.97 Less: Inter segment revenue – – 137.82 173.95 – – 137.82 173.95 Net revenue from operations 837.34 754.06 1,871.65 2,023.19 4.51 4.77 2,713.50 2,782.02 2 Segment results Profit before finance cost and tax 175.22 123.86 248.17 254.99 0.77 (1.14) 424.16 377.71 Less: Finance costs 27.57 25.69 Less: Other unallocable expenditure (net of unallocable income) (4.31) 26.44 Profit before tax 400.90 325.58 3 Other information Segment assets 509.36 423.18 1,166.61 1,024.17 57.23 51.14 1,733.20 1,498.49 Unallocated common assets 408.60 324.58 Total assets 2,141.80 1,823.07 Segment liabilities 118.11 89.79 327.26 276.79 4.48 5.46 449.85 372.04 Unallocated common liabilities 99.48 107.53 Total liabilities 549.33 479.57 Additions to assets and intangible assets 79.48 39.74 267.12 137.17 3.24 1.94 349.84 178.85 Unallocated additions to assets and intangible assets 17.68 17.37 Total capital expenditure * 367.52 196.22 Depreciation 18.48 17.31 43.51 39.14 1.87 2.08 63.86 58.53 Unallocated depreciation 1.93 1.74 Total depreciation 65.79 60.27 b) Secondary segment - geographical ( ` cr) Particulars In India Outside India Total 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 Segment revenue 1,423.04 1,493.39 1,290.46 1,288.63 2,713.50 2,782.02 Carrying cost of assets by location of assets 1,934.73 1,661.30 207.07 161.77 2,141.80 1,823.07 Additions to assets and intangible assets* 366.92 198.36 – – 367.52 196.22 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 APIs, API intermediates, Fungicides, Herbicides, etc b) Performance and Other Chemicals Adhesion promoters, Bulk chemicals, Epoxy resins and hardeners, Intermediates, Perfumery, Textile dyes, etc c) Others Mainly agribiotech 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 Consolidated Financial Statements