Page 162 - FBL AR 2019-20

Fermenta Biotech Limited
Annual Report 2019-20

Notes to the Standalone financial statements for the year ended March 31, 2020

53 Fair value (contd.)
Fair value hierarchy
( H in Lakhs )
March 31, 2020 March 31, 2019
Fair Value Fair value Fair Value Fair value
hierarchy hierarchy
Financial assets measured at fair value through Other
comprehensive income
Investments in equity shares-quoted 21.49 Level 1 - Level 1
Investments in equity shares-unquoted 4.11 Level 3 51.64 Level 3
Financial assets measured at fair value through profit or loss
Investments in mutual funds - - 114.79 Level 2

54 Segment information:
Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker
(“CODM”) of the Company. The Managing Director of the Company is responsible for allocating resources and assessing performance of the
operating segments, has been identified as the CODM of the Company. The Company has identified the following segments as reporting
segments based on the information reviewed by CODM.
The business segments have been identified considering :
a) the nature of products and services
b) the differing risks and returns
c) the internal organisation and management structure, and
d) the internal financial reporting systems

The segment information presented is in accordance with the accounting policies adopted by the Company. Segment revenues, expenses
and results include inter-segment transfers.
A) The primary reporting of the Company has been performed on the basis of business segments, viz:

Property - Renting of properties
Chemicals/Bulk Drug- Manufacturing and selling of chemicals, primarily bulk drugs and enzymes.
Segments have been identified and reported based on the nature of the services, the risk and returns, the organisation structure and the
internal financial reporting systems.
( H in Lakhs )
2019-2020
2018-2019
Bulk Drug/Chemicals Property Total
a. Revenue
1 Segment revenue 28,305.62 1,945.05 30,250.67
38,925.52 1,935.4 40,860.92
Less : Inter-segment revenue 0 212.33 212.33
0 393.58 393.58
Unallocated revenue (net) 1,243.63
1,233.94
2 Total 31,281.97
41,701.28
b. Result
1 Segment profit 5,958.00 571.30 6,529.30
15,146.13 569.60 15,715.73
2 Finance costs 1,932.04
2,065.31
3 Unallocable income/(expenditure) (net) 157.40
(1,538.39)
4 Inter segment results -
-

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