PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 110 Procter & Gamble Hygiene and Health Care Limited 27 Segment information 27.1 Products from which reportable segments derive their revenues Information reported to the chief operating decision maker (CODM) for the purposes of resource allocation and assessment of segment performance focuses on the types of goods delivered or provided. The directors of the Company have chosen to organise the Company around differences in products and services. Specifically, the Company’s operating segments under Ind AS 108 are as follows: - Health care products – Comprising of Ointment and creams, Cough Drops and Tablets. - Hygiene products - Comprising of Feminine Hygiene products and other skin care hygiene products. For financial statements presentation purposes, these individual operating segments have been aggregated into a single primary reportable segment i.e. manufacturing, trading and marketing of Health and Hygiene Products under Ind AS 108 taking into the account the following factors: - these operating segments have similar economic characteristics; - these operating segments have similar long-term gross profit margins; - the nature of the products and production processes are similar; and - the methods used to distribute the products to the customers are the same. 27.2 Segment revenues and results Segment revenue Segment profit Year ended June 30, 2020 Year ended June 30, 2019 Year ended June 30, 2020 Year ended June 30, 2019 ` in lakhs ` in lakhs ` in lakhs ` in lakhs Health and hygiene 3 00 199 2 94 685 55 583 55 947 Total operations 3 00 199 2 94 685 55 583 55 947 Other income 4 411 5 334 Finance costs (607) (548) Profit before tax 59 387 60 733 Segment revenue reported above represents revenue generated from external customers. The accounting policies of the reportable segments are the same as the Company’s accounting policies described in note 2.3(o). Segment profit represents the profit before tax earned by each operating segment, other income as well as finance costs. This is the measure reported to the chief operating decision maker for the purpose of resource allocation and assessment of segment performance. 27.3 Segment assets and liabilities As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Segment assets Health and hygiene 1 82 840 1 61 704 Total segment assets 1 82 840 1 61 704 Segment liabilities Health and hygiene 67 054 70 798 Total segment liabilities 67 054 70 798