Segment Information

12 Months Ended

Jun. 30, 2012

Segment Information

(19) Segment Information

The Company's business is organized along product lines into three principal segments: Human Health, Pharmaceutical Ingredients and Performance Chemicals.  In fiscal 2012, the Company reconfigured and renamed its three business segments to more accurately reflect the scope of its business activities. As such, the Company has recasted the segment information as if the composition of its reportable segments had existed in the prior periods presented.

Human Health - includes finished dosage form generic drugs and nutraceutical products.

Pharmaceutical Ingredients – includespharmaceutical intermediates and active pharmaceutical ingredients (APIs).

Performance Chemicals - The Performance Chemicals segment is made up of two product groups: Specialty Chemicals and Agriculture Protection 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'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.

	Human Health		Pharmaceutical Ingredients		Performance Chemicals		Unallocated Corporate			Consolidated  Totals
2012
Net sales	$	105,249	$	162,998	$	176,141	$	-		$	444,388
Gross profit		29,932		25,472		26,628		-			82,032
Income before income taxes		11,683		8,066		10,570		(5,579	)		24,740
2011
Net sales	$	69,856	$	149,340	$	193,232	$	-		$	412,428
Gross profit		15,534		23,897		26,407		-			65,838
Income before income taxes		2,898		7,294		10,198		(3,428	)		16,962
2010
Net sales	$	47,046	$	136,454	$	163,131	$	-		$	346,631
Gross profit		7,780		22,071		24,304		-			54,155
Income before income taxes		982		4,657		8,229		(3,665	)		10,203

Net sales and gross profit by source country for the years ended June 30, 2012, 2011 and 2010 were as follows:

	Net Sales						Gross Profit
	2012		2011		2010		2012		2011		2010
United States	$	289,630	$	260,686	$	216,687	$	58,733	$	42,472	$	33,139
Germany		82,600		78,044		68,121		14,303		14,353		13,038
Netherlands		13,738		15,451		14,377		1,706		1,712		1,894
France		33,143		32,718		24,553		3,885		3,560		2,585
Asia-Pacific		25,277		25,529		22,893		3,405		3,741		3,499
Total	$	444,388	$	412,428	$	346,631	$	82,032	$	65,838	$	54,155

Sales generated from the United States to foreign countries amounted to $37,892, $26,775 and $27,999 for the fiscal years ended June 30, 2012, 2011 and 2010, respectively.

Long-lived assets by geographic region as of June 30, 2012 and June 30, 2011 were as follows:

	Long-lived assets
	2012		2011
United States	$	85,650	$	90,955
Europe		2,388		2,779
Asia-Pacific		2,413		2,644
Total	$	90,451	$	96,378