Segment Information

6 Months Ended

Dec. 31, 2011

Segment Information

(10)  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.

Six Months Ended December 31, 2011 and 2010:

	Health Sciences		Specialty Chemicals		Agricultural Protection		Unallocated Corporate			Consolidated Totals
2011
Net sales	$	131,018	$	69,239	$	11,767	$	-		$	212,024
Gross profit		27,531		9,957		1,675		-			39,163
Income (loss) before income taxes		10,795		2,992		1,098		(2,982	)		11,903
2010
Net sales	$	90,100	$	69,200	$	14,043	$	-		$	173,343
Gross profit		14,798		10,156		1,456		-			26,410
Income (loss) before income taxes		3,665		4,149		30		(1,299	)		6,545

Three Months Ended December 31, 2011 and 2010:

	Health Sciences		Specialty Chemicals		Agricultural Protection		Unallocated Corporate			Consolidated Totals
2011
Net sales	$	65,956	$	35,451	$	9,300	$	-		$	110,707
Gross profit		14,168		4,935		1,541		-			20,644
Income (loss) before income taxes		5,364		1,419		1,082		(701	)		7,164
2010
Net sales	$	45,804	$	32,358	$	7,521	$	-		$	85,683
Gross profit		7,378		4,511		1,234		-			13,123
Income (loss) before income taxes		1,484		1,154		781		(1,124	)		2,295