Segment Information

9 Months Ended

Mar. 31, 2012

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.

Nine Months Ended March 31, 2012 and 2011:

	Health Sciences		Specialty Chemicals		Agricultural Protection		Unallocated Corporate			Consolidated Totals
2012
Net sales	$	199,780	$	113,919	$	19,740	$	-		$	333,439
Gross profit		41,514		16,830		2,974		-			61,318
Income (loss) before income taxes		15,675		6,435		1,505		(4,164	)		19,451
2011
Net sales	$	152,334	$	110,228	$	28,662	$	-		$	291,224
Gross profit		26,748		16,328		2,766		-			45,842
Income (loss) before income taxes		6,765		7,442		549		(2,257	)		12,499

Three Months Ended March 31, 2012 and 2011:

	Health Sciences		Specialty Chemicals		Agricultural Protection		Unallocated Corporate			Consolidated Totals
2012
Net sales	$	68,762	$	44,680	$	7,973	$	-		$	121,415
Gross profit		13,983		6,873		1,299		-			22,155
Income (loss) before income taxes		4,880		3,443		407		(1,182	)		7,548
2011
Net sales	$	62,234	$	41,028	$	14,619	$	-		$	117,881
Gross profit		11,950		6,172		1,310		-			19,432
Income (loss) before income taxes		3,100		3,293		519		(958	)		5,954