Page 99 - ar2011

Notes to the Financial Statement
For the year ended 31st December 2011
NATURAL COOL HOLDINGS LIMITED
Annual Report 2011 97
25 Operating segments (Continued)
Reconciliations of reportable segment revenues, proft and loss, assets and liabilities and other
material items
2011 2010
$ $
Revenue
Total revenue for reportable segments 140,904,662 138,654,665
Elimination of inter-segment revenue (3,984,270) (2,261,260)
Consolidated revenue 136,920,392 136,393,405
Proft or loss before income tax
Total (loss)/proft before income tax for reportable segments (1,157,160) 11,241,351
Other (loss)/proft (3,065,613) 3,571,277
(4,222,773) 14,812,628
Elimination of inter-segment profts (7,578) (6,887,783)
Consolidated (loss)/proft before tax (4,230,351) 7,924,845
Assets
Total assets for reportable segments 112,982,094 113,593,001
Other assets 22,722,625 27,809,749
Elimination of inter-segment assets (22,598,679) (23,630,159)
Consolidated total assets 113,106,040 117,772,591
Liabilities
Total liabilities for reportable segments 84,191,805 83,640,789
Other liabilities 392,908 1,337,532
Elimination of inter-segment liabilities (7,205,737) (7,832,513)
Consolidated total liabilities 77,378,976 77,145,808
Other material items
Reportable
segment
totals Adjustments
Consolidated
totals
$ $ $
2011
Finance income 11,581 3,867 15,448
Finance costs 1,237,339 – 1,237,339
Depreciation and amortisation 2,989,496 (60,927) 2,928,569
Allowance for stock obsolescence 42,830 – 42,830
Bad debts written-off 543,157 – 543,157
Impairment of trade and other receivables - net 332,247 – 332,247
Impairment of property, plant and equipment 377,763 – 377,763
Plant and equipment written-off 394 – 394
Capital expenditure 10,888,706 (3,434,331)* 7,454,375