Atul Ltd 2016-17

223 Note 29.19 Segment information a) Description of Segments and principal activities The Group has determined 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 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 i) Segment revenue Gross sales 924.82 893.32 2,239.99 1,996.04 3.92 3.47 3,168.73 2,892.83 Less: Inter segment revenue – – 172.68 137.82 – – 172.68 137.82 Net revenue from operations 924.82 893.32 2,067.31 1,858.22 3.92 3.47 2,996.05 2,755.01 ii) Segment results Profit before finance cost and tax 154.43 171.91 303.42 248.48 (0.92) 0.11 456.93 420.50 Less: Finance costs 25.17 27.53 Less: Other unallocable expenditure (net of unallocable income) (9.63) (7.06) Profit before tax 441.39 400.03 iii) Other information Segment assets 696.74 602.38 1,452.00 1,382.37 15.98 12.89 2,164.72 1,997.64 Unallocated common assets 601.40 481.37 Total assets 2,766.12 2,479.01 Segment liabilities 128.92 121.78 308.13 308.29 3.51 2.87 440.56 432.94 Unallocated common liabilities 176.68 113.01 Total liabilities 617.24 545.95 Additions to assets and intangible assets 80.14 77.41 121.96 269.61 6.42 2.47 208.52 349.49 Unallocated additions to assets and intangible assets 14.50 17.68 Total capital expenditure * 223.02 367.17 Depreciation 26.10 21.54 67.03 42.55 0.05 0.05 93.18 64.14 Unallocated depreciation 2.26 1.93 Total depreciation 95.44 66.07 c) Secondary Segment - geographical ( ` cr) Particulars In India Outside India Total 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 Segment revenue 1,429.49 1,389.67 1,566.56 1,365.34 2,996.05 2,755.01 Carrying cost of assets by location of assets 2,576.71 2,314.35 189.41 164.66 2,766.12 2,479.01 Additions to assets and intangible assets * 223.02 367.17 – – 223.02 367.17 Other disclosures: i) The Group has disclosed business segment as the primary segment which have been identified in line with the Ind AS 108 'Segment Reporting' 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 segments sales and transfers at market price. * Including capital work-in-progress and capital advances Notes to the Consolidated Financial Statements