Segment Information

3 Months Ended

Sep. 30, 2011

Segment Information

(9)  Segment Information

The Company’s business is organized along product lines into three principal segments: Health Sciences, Specialty Chemicals and Agricultural Protection Products.

Health Sciences - includes pharmaceutical intermediates, active pharmaceutical ingredients (APIs), finished dosage form generic drugs and nutraceutical products.

Specialty Chemicals - includes a variety of chemicals which make plastics, surface coatings, textiles, fuels and lubricants perform to their designed capabilities. Dye and pigment intermediates are used in the color-producing industries such as textiles, inks, paper, and coatings. Organic intermediates are used in the production of agrochemicals. In addition, Aceto is a supplier of diazos and couplers to the paper, film and electronics industries.

Agricultural Protection Products - includes herbicides, fungicides and insecticides that control weed growth as well as control the spread of insects and other microorganisms that can severely damage plant growth. The Agricultural Protection Products segment also includes a sprout inhibitor for potatoes and an herbicide for sugar cane. The Company changed the name of this segment from Crop Protection to Agricultural Protection Products in 2011, to more precisely portray the markets in which it does business.

The Company’s chief operating decision maker evaluates performance of the segments based on net sales, gross profit and income before income taxes. Unallocated corporate amounts are deemed by the Company as administrative, oversight costs, not managed by the segment managers. The Company does not allocate assets by segment because the chief operating decision maker does not review the assets by segment to assess the segments’ performance, as the assets are managed on an entity-wide basis.

Three Months Ended September 30, 2011 and 2010:

	Health Sciences		Specialty Chemicals		Agricultural Protection			Unallocated Corporate			Consolidated Totals
2011
Net sales	$	65,062	$	33,788	$	2,467		$	-		$	101,317
Gross profit		13,363		5,022		134			-			18,519
Income (loss) before income taxes		5,431		1,574		16			(2,282	)		4,739
2010
Net sales	$	44,296	$	36,842	$	6,522		$	-		$	87,660
Gross profit		7,420		5,645		222			-			13,287
Income (loss) before income taxes		2,181		2,995		(751	)		(175	)		4,250