Note 3. Segment Reporting and Geographical Area Data

The Company reports its financial performance based on three reportable segments, which are Performance Chemicals, Fuel Specialties and Oilfield Services.

Our Performance Chemicals segment provides innovative technology-based solutions for our customers’ processes or products in personal care, home care, agrochemical, construction, mining and other industrial markets.

Our Fuel Specialties segment develops, manufactures, blends, markets and supplies a range of specialty chemical products used as additives in diesel, jet, marine, fuel oil and other fuels.

Our Oilfield Services segment develops and markets chemical solutions for drilling, completion, production, DRA and oil and gas applications.

In 2025 and 2024, the net sales to any single customer did not exceed 10% of the group's net sales. In 2023, the Company had a significant customer in the Oilfield Services segment which accounted for $265.2 million and 13.6% of the group's net sales.

 

The Chief Operating Decision Maker (“CODM”) is the President and Chief Executive Officer (the Principal Executive Officer). The CODM evaluates the performance of the Company’s segments and makes strategic decisions relating to the Company's allocation of resources, based on the segments' monthly gross profit and operating income.

 

The following table analyzes financial information by the Company’s reportable segments:

 

(in millions)

 

2025

 

 

2024

 

 

2023

 

Net Sales:

 

 

 

 

 

 

 

 

 

Personal Care

 

$

409.2

 

 

$

390.0

 

 

$

352.7

 

Home Care

 

 

109.0

 

 

 

106.6

 

 

 

86.8

 

Other

 

 

163.2

 

 

 

157.1

 

 

 

122.1

 

Performance Chemicals

 

 

681.4

 

 

 

653.7

 

 

 

561.6

 

Refinery and Performance

 

 

509.4

 

 

 

517.4

 

 

 

540.6

 

Other

 

 

192.1

 

 

 

183.7

 

 

 

155.3

 

Fuel Specialties

 

 

701.5

 

 

 

701.1

 

 

 

695.9

 

Oilfield Services

 

 

395.1

 

 

 

490.6

 

 

 

691.3

 

Total net sales

 

$

1,778.0

 

 

$

1,845.4

 

 

$

1,948.8

 

Gross profit:

 

 

 

 

 

 

 

 

 

Performance Chemicals

 

 

122.0

 

 

 

148.4

 

 

 

105.6

 

Fuel Specialties

 

 

252.2

 

 

 

239.9

 

 

 

215.1

 

Oilfield Services

 

 

118.2

 

 

 

154.6

 

 

 

270.4

 

Total gross profit

 

$

492.4

 

 

$

542.9

 

 

$

591.1

 

Operating income/(expense):

 

 

 

 

 

 

 

 

 

Performance Chemicals

 

$

61.0

 

 

$

82.9

 

 

$

54.5

 

Fuel Specialties

 

 

144.8

 

 

 

129.6

 

 

 

109.7

 

Oilfield Services

 

 

23.3

 

 

 

38.8

 

 

 

78.6

 

Corporate costs

 

 

(72.8

)

 

 

(70.2

)

 

 

(81.2

)

Adjustment to fair value of contingent consideration

 

 

15.9

 

 

 

(3.4

)

 

 

 

Restructuring charge

 

 

(0.9

)

 

 

 

 

 

 

Impairment of property, plant and equipment

 

 

(22.9

)

 

 

 

 

 

 

Impairment of intangible assets

 

 

(19.1

)

 

 

 

 

 

 

Profit on disposal of property, plant and equipment

 

 

0.2

 

 

 

0.2

 

 

 

 

Total operating income

 

$

129.5

 

 

$

177.9

 

 

$

161.6

 

Identifiable assets at year-end:

 

 

 

 

 

 

 

 

 

Performance Chemicals

 

$

602.0

 

 

$

598.3

 

 

 

 

Fuel Specialties

 

 

625.5

 

 

 

553.8

 

 

 

 

Oilfield Services

 

 

212.2

 

 

 

272.5

 

 

 

 

Corporate

 

 

392.7

 

 

 

310.1

 

 

 

 

Total assets

 

$

1,832.4

 

 

$

1,734.7

 

 

 

 

 

The identifiable assets analysis between the Company's reportable segments and Corporate has been updated in 2025, to align with changes made to the information provided to the CODM. The prior year comparatives have not been adjusted to conform to the current period presentation.

 

The difference between net sales and gross profit is defined as cost of goods sold. For further information see the relevant accounting policy within Note 2 of the Notes to the Financial Statements.

 

The difference between segmental gross profit and operating income/(expense) is split between selling, general and administrative expenses and research and development expenses. For further information see the relevant accounting policies within Note 2 of the Notes to the Financial Statements.

 

The following table analyzes cost of goods sold by the Company’s reportable segments:

 

(in millions)

 

2025

 

 

2024

 

 

2023

 

Performance Chemicals

 

$

559.4

 

 

$

505.3

 

 

$

456.0

 

Fuel Specialties

 

 

449.3

 

 

 

461.2

 

 

 

480.8

 

Oilfield Services

 

 

276.9

 

 

 

336.0

 

 

 

420.9

 

Total cost of goods sold

 

$

1,285.6

 

 

$

1,302.5

 

 

$

1,357.7

 

 

The following table analyzes selling, general and administrative expenses and research and development expenses by the Company’s reportable segments:

 

(in millions)

 

2025

 

 

2024

 

 

2023

 

Performance Chemicals

 

$

61.0

 

 

$

65.5

 

 

$

51.1

 

Fuel Specialties

 

 

107.4

 

 

 

110.3

 

 

 

105.4

 

Oilfield Services

 

 

94.9

 

 

 

115.8

 

 

 

191.8

 

Corporate

 

 

72.8

 

 

 

70.2

 

 

 

81.2

 

Total selling, general and administrative expenses and research and development expenses

 

$

336.1

 

 

$

361.8

 

 

$

429.5

 

 

 

The Company includes within the Corporate line item the following costs:

executive offices for the CEO, finance, human resources, legal and compliance counsel, corporate development and investor relations
centralized functions for product strategy, regulatory, ESG, health and safety, tax, treasury, business assurance and credit control
group-wide costs related to asset retirement obligations and information technology

 

 

The following tables analyze sales and other financial information by location:

 

(in millions)

 

2025

 

 

2024

 

 

2023

 

Net sales by source:

 

 

 

 

 

 

 

 

 

United States

 

$

951.7

 

 

$

1,039.7

 

 

$

1,227.2

 

United Kingdom

 

 

793.2

 

 

 

823.4

 

 

 

857.7

 

Rest of World

 

 

379.0

 

 

 

288.9

 

 

 

199.4

 

Sales between areas

 

 

(345.9

)

 

 

(306.6

)

 

 

(335.5

)

 

 

$

1,778.0

 

 

$

1,845.4

 

 

$

1,948.8

 

Income before income taxes:

 

 

 

 

 

 

 

 

 

United States

 

$

25.9

 

 

$

90.2

 

 

$

95.2

 

United Kingdom

 

 

67.3

 

 

 

(24.6

)

 

 

59.1

 

Rest of World

 

 

44.9

 

 

 

(24.4

)

 

 

20.1

 

 

 

$

138.1

 

 

$

41.2

 

 

$

174.4

 

Long-lived assets at year-end:

 

 

 

 

 

 

 

 

 

United States

 

$

132.6

 

 

$

156.2

 

 

 

 

United Kingdom

 

 

121.3

 

 

 

88.0

 

 

 

 

Rest of World

 

 

150.4

 

 

 

133.6

 

 

 

 

 

 

$

404.3

 

 

$

377.8

 

 

 

 

Identifiable assets at year-end:

 

 

 

 

 

 

 

 

 

United States

 

$

555.9

 

 

$

593.6

 

 

 

 

United Kingdom

 

 

579.1

 

 

 

488.2

 

 

 

 

Rest of World

 

 

298.4

 

 

 

270.4

 

 

 

 

Goodwill

 

 

399.0

 

 

 

382.5

 

 

 

 

 

 

$

1,832.4

 

 

$

1,734.7

 

 

 

 

 

Sales by geographical area are reported by source, being where the transactions originated. Intercompany sales are priced using an appropriate pricing methodology and are eliminated in the consolidated financial statements.

Long-lived assets are related to property, plant and equipment, other intangibles and operating leases.

Identifiable assets are those directly associated with the operations of the geographical area.

Goodwill has not been allocated by geographical location on the grounds that it would be impracticable to do so.

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 19, 2025
2023Feb 14, 2024
2022Feb 22, 2023
2021Feb 16, 2022
2020Feb 17, 2021
2019Feb 19, 2020
2018Feb 20, 2019
2017Feb 15, 2018
2016Feb 15, 2017
2015Feb 17, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.