Page 252 - Tata Chemical Annual Report_2022-2023

Integrated Annual Report 2022-23 01-83 84-192 193-365
Integrated Report Statutory Reports Financial Statements
Standalone

35. Segment information (b) Information about geographical areas
35.1 Continuing operations The Company sells its products mainly within India where the conditions prevailing are uniform. Since the sales outside
(a) Information about operating segments India are below threshold limit, no separate geographical segment disclosure is considered necessary.
The Company has 2 reportable segments which are the Company's strategic business units. These business units offer All non-current assets in the nature of property, plant and equipment (including capital work in progress) and intangible
different products and are managed separately. Reportable Segments approved by Board of Directors are as under: assets (including those under development) are domiciled in india.
- Basic chemistry products : Soda Ash, Salt and other bulk chemicals
- Specialty products : Nutrition solutions and advance materials (c) Revenue from major products
` in crore The following is an analysis of the Company's segment revenue from continuing operations from its major products
Year ended Year ended ` in crore
Particulars
March 31, 2023 March 31, 2022 Year ended Year ended
1. Segment revenue (Revenue from operations) Particulars March 31, 2023* March 31, 2022*
(i) Basic chemistry products 4,698 3,475 (i) Basic chemistry products
(ii) Speciality products 231 223 - Soda Ash 2,450 1,685
4,929 3,698 - Salt 1,418 1,136
Unallocated 1 23 - Bicarb 454 318
4,930 3,721 - Others 376 336
2. Segment result (Reconciliation with profit from continuing operations) (ii) Speciality products 231 223
(i) Basic chemistry products 1,224 933 (iii) Unallocated 1 23
(ii) Speciality products (42) (40) 4,930 3,721
Total Segment results 1,182 893
Net unallocated income 109 114 * Including operating revenues.
Finance costs (26) (19) (d) Major Customer
Profit before tax 1,265 988
Tax expense (238) (201) The Company has one customer whose revenue represents 30% (2022: 31%) of the Company’s total revenue and trade
Profit for the year from continuing operations 1,027 787 receivable represents 33% (2022: 33%) of the Company's total trade receivables.

3. Segment assets and segment liabilities (e) Other note
` in crore Segment revenue, results, assets and liabilities include the respective amounts identifiable to each of the segments and
Segment assets Segment liabilities amounts allocated on a reasonable basis.
As at As at As at As at
Particulars
March 31, 2023 March 31, 2022 March 31, 2023 March 31, 2022 35.2 Discontinued operations (note 31)
(i) Basic chemistry products 5,001 3,935 892 771 Information about operating segment
(ii) Speciality products 612 576 46 41
5,613 4,511 938 812 ` in crore
Unallocated 12,275 12,506 958 863 Particulars Year ended Year ended
17,888 17,017 1,896 1,675 March 31, 2023 March 31, 2022
Result:
4. Other information Segment result (note 31) - 28
` in crore Profit before tax - 28
Addition to non-current Depreciation Other non-cash Tax expenses - (13)
assets ** and amortisation expenses*** Profit from discontinued operations after tax - 15
Year ended Year ended Year ended Year ended Year ended Year ended
Particulars March 31, March 31, March 31, March 31, March 31, March 31, 35.3 Reconciliation of information on reportable segment to Standalone Balance sheet and Standalone Statement
2023 2022 2023 2022 2023 2022 of Profit and Loss
(i) Basic chemistry products 938 921 195 172 22 12
(ii) Speciality products 29 2 35 36 4 * (a) Reconciliation of profit for the year as per Standalone Statement of Profit and Loss
967 923 230 208 26 12 ` in crore
Unallocated 5 24 15 14 25 10 Particulars Year ended Year ended
972 947 245 222 51 22 March 31, 2023 March 31, 2022
* value below ` 0.50 crore Profit for the year from continuing operations (note 35.1 (a) (2)) 1,027 787
**Comprises additions to Property, plant and equipment, Capital work-in-progress, Goodwill, Right of use assets, Other intangible assets and Profit for the year from discontinued operations (note 35.2) - 15
Intangible assets under development. Profit for the year as per Standalone Statement of Profit and Loss 1,027 802
***Comprises of Provision for employee benefits expense, Provision for doubtful debts and advances/bad debts written off, Provision for
contingencies, Foreign exchange gain/(loss) and (Profit)/ loss on assets sold or discarded.

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