Segment Information

3 Months Ended

Dec. 31, 2012

Segment Information

(9)  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 period 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.

Six Months Ended December 31, 2012 and 2011:

	Human Health		Pharmaceutical Ingredients		Performance Chemicals		Unallocated Corporate			Consolidated Totals
2012
Net sales	$	56,260	$	80,393	$	89,051	$	-		$	225,704
Gross profit		17,010		12,047		13,156		-			42,213
Income (loss) before income taxes		7,371		3,638		5,381		(1,670	)		14,720
2011
Net sales	$	50,061	$	80,957	$	81,006	$	-		$	212,024
Gross profit		15,062		12,469		11,632		-			39,163
Income (loss) before income taxes		6,846		3,949		4,091		(2,983	)		11,903

Three Months Ended December 31, 2012 and 2011:

	Human Health		Pharmaceutical Ingredients		Performance Chemicals		Unallocated Corporate			Consolidated Totals
2012
Net sales	$	29,851	$	39,785	$	44,320	$	-		$	113,956
Gross profit		8,907		5,471		6,330		-			20,708
Income (loss) before income taxes		4,252		1,085		2,296		(535	)		7,098
2011
Net sales	$	27,308	$	38,648	$	44,751	$	-		$	110,707
Gross profit		8,471		5,697		6,476		-			20,644
Income (loss) before income taxes		4,295		1,069		2,501		(701	)		7,164