NOTES TO THE FINANCIAL STATEMENTS
FOR THE FInAncIAL yEAR EnDED 30 JunE 2016
32
SEGMENT INFORMATION (CONT'D)
The segment information provided to management for the reportable segments are as follows:
R&R
A&A
C&P
Others
Total
2016 2015 2016 2015 2016 2015 2016 2015 2016 2015
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
(Restated)
(Restated)
Segment revenue -
external customer
40,248
54,467
24,390
17,403
11,750
3,550
17,761
6,232
94,149
81,652
Segment profits
14,943
16,109
4,945
2,496
2,496
485
1,772
1,063
24,156
20,153
Segment assets
22,538
23,955
11,272
9,262
5,999
4,056
12,716
3,516
52,525
40,789
Unallocated assets
41,829
34,968
Total assets
94,354
75,757
Segment liabilities
7,757
12,325
3,552
2,864
930
103
7,444
575
19,683
15,867
Unallocated liabilities
20,759
13,507
Total liabilities
40,442
29,374
Other segments items
Capital expenditure
property, plant and
equipment
9,068
2,764
Depreciation of
property, plant and
equipment
2,107
2,502
Segment results
Performance of each segment is evaluated based on segment profit or loss which is measured differently from
the net profit before tax in the financial statements. Interest income, other income, finance costs, general and
administrative expenses and marketing and distribution expenses are not allocated to segments as the Group
financing and administrative functions are managed on a group basis.
A reconciliation of segment profits to the profit before tax is as follows:
2016
2015
$’000
$’000
Segment profits
24,156
20,153
Interest income
336
53
Unallocated corporate expenses and income
(14,201)
(10,687)
Profit before tax
10,291
9,519
109
ISOTEAM LTD.
ANNUAL REPORT 2016
