Page 220 - BCML AR 2019-20

FINANCIAL STATEMENTS

Notes forming part of the Standalone Financial Statements

Note No. : 36 Other disclosures (contd.)
(b) The following is an analysis of revenue and results from operations by reportable segments: (H in Lacs)

Particulars Sugar Co- Distillery Others Unallocable Adjustments / Total
Elimination
generation
Revenue
External Sales 373758.86 16473.81 54908.67 1117.17 – – 446258.51
(346965.77) (33104.67) (46769.84) (782.78) (–) (–) (427623.06)
Inter Segment Sales 49680.87 28576.09 0.05 47.49 – (78304.50) –
(34238.55) (28477.86) (–) (19.97) (–) (–)(62736.38) (–)
Other operating revenue 27870.89 – – – – – 27870.89
(954.45) (–) (–) (–) (–) (–) (954.45)
Revenue from operations 451310.62 45049.90 54908.72 1164.66 – (78304.50) 474129.40
(382158.77) (61582.53) (46769.84) (802.75) (–) (–)(62736.38) (428577.51)
Segment profit 34422.17 4754.53 26146.40 518.77 – – 65841.87
(16616.65) (17858.35) (31652.51) (284.59) (–) (–) (66412.10)
Unallocable expenditure 4688.50 4688.50
net of unallocable income (3031.33) (3031.33)
Interest income 756.50
(216.01)
Finance costs 6417.02
(4093.51)
Profit before tax 55492.85
(59503.27)
Tax
Current tax 9710.33
(12847.57)
Deferred tax (5145.66)
(–)(10408.16)
Profit after tax 50928.18
(57063.86)

Footnotes:
(i) Inter-segment revenues are eliminated upon consolidation and reflected in the ‘adjustments and eliminations’ column. Finance income
and costs, and fair value gains and losses on financial assets are not allocated to individual segments as the underlying instruments are
managed at Company level. Current taxes, deferred taxes and certain financial assets and liabilities are not allocated to those segments
as they are also managed at Company level. Capital expenditure consists of additions to property, plant and equipment, capital work in
progress and intangible assets.
(ii) Transactions between segments are primarily transferred at cost/market determined prices. Common costs are apportioned on a
reasonable basis.

218 | Balrampur Chini Mills Limited