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SUJANA METAL PRODUCTS LIMITED<br />
6. Segment Reporting<br />
The group is primarily engaged in the business of manufacturing of Steel and Steel products, trading of Steel<br />
and Steel products and trading in other products. The group has identified three primary business segments,<br />
namely manufacturing and trading of Steel and Steel products and Others, in terms of accounting standard<br />
(AS)-17 on “Segment Reporting” which constitutes the reportable segments.<br />
Segements have been identified taking into account the nature of the products,the differing risks and returns,<br />
the organisational structure and internal reporting system.<br />
Segment Revenue, Segment Results, Segment Assets and Segment Liabilities include the respective<br />
amounts identifiable to each of the segments as also amounts allocated on a reasonable basis. The expenses,<br />
which are not directly relatable to the business segement,are shown as unallocated corporate cost. Assets<br />
and liabilities that cannot be allocated between the segments are shown as unallocated corporate assets<br />
and liabilities respectively.<br />
I) Information about Primary Business Segments (Rupees in lakhs)<br />
Period ended March 31, 2011 Year ended September 30, 2009<br />
Particulars<br />
Mfg and Sale Trading of<br />
Mfg and Sale Trading of<br />
of Steel & Steel & Steel Others Total of Steel & Steel & Steel Others Total<br />
Steel Products Products<br />
Steel Products Products<br />
Revenue:<br />
Total External Sales 83,277.27 372,432.87 4,55,710.14 51,108.37 190,577.29 22,691.18 264,376.84<br />
Total Revenue 83,277.27 372,432.87 — 4,55,710.14 51,108.37 190,577.29 22,691.18 264,376.84<br />
Segment Result Before Interest & Tax (2,821.84) 36,077.06 33,255.22 (2,204.51) 21,689.27 1,110.95 20,595.71<br />
Un allocated Items<br />
Other Income (909.77) (950.59)<br />
Admin Expenses 7,973.94 5,843.04<br />
Interest Expenses 21,069.19 10,309.86<br />
Depreciation 154.54 93.06<br />
Provision for Taxation 2,675.91 1,317.08<br />
Profit after Taxation 2,291.41 3,983.26<br />
Segment Assets 78,579.91 138,895.53 — 217,475.44 57,542.75 11,845.73 — 69,388.48<br />
Un-allocated Assets — — — 17,160.40 — — — 118,259.48<br />
Total Assets 78,579.91 138,895.53 — 234,635.84 57,542.75 11,845.73 — 187,647.96<br />
Segment Liabilities 6,628.85 12,717.11 — 19,345.96 — — — —<br />
Un-allocated Liabilities & Provisions — — — 27,081.36 — — — 44,329.83<br />
Total Liabilities 6,628.85 12,717.11 — 46,427.32 — — — 44,329.83<br />
Total Cost incurred during the period to 15,262.68 — — 15,262.68 2,966.63 — — 2,966.63<br />
acquire Segment Assets<br />
Un-allocated Assets 293.41 121.95<br />
15,262.68 — — 15,556.09 2,966.63 — — 3,088.58<br />
II) Information about Secondary Segment - Geographical<br />
Period ended 31.03.2011<br />
Period ended 31.03.2011 Year ended 03.09.2009<br />
India Outside India Total India Outside India Total<br />
Segment Revenue 3,74,805.28 80,904.86 455,710.14 171,019.36 93,357.48 264,376.84<br />
Segment Assets 191,222.65 43,413.19 234,635.84 143,609.91 44,038.05 187,647.96<br />
Capital Expenditure Incurred 15,556.09 — 15,556.09 3,088.58 — 3,088.58<br />
Note: As at 31.03.2011 As at 30.09.2009<br />
Total Unallocable Assets Exclude<br />
Investments 79.92 5.20<br />
Total Unallocable Liabilities Exclude<br />
Secured Loans 98,554.41 84,806.42<br />
Unsecured Loans 10,910.42 9,367.98<br />
Deferred Tax Liability 6,185.14 5,057.01<br />
115,649.97 99,231.41<br />
: : 110 : :
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