77
ANNUAL REPORT 2014
NOTES TO
THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
27 Operating segments (Continued)
Information about reportable segments
Aircon Switchgear Investment
Total
$
$
$
$
Revenue and expenses
2014
Total revenue from external customers
88,913,495 48,795,006 4,668,413 142,376,914
Inter-segment revenue
78,079
78,704 1,215,296 1,372,079
Total revenue of reportable segments
88,991,574 48,873,710 5,883,709 143,748,993
Finance income
1,282
1,349
4,630
7,261
Finance costs
378,852
560,445
89,324 1,028,621
Depreciation and amortisation
1,199,101 1,999,221
433,713 3,632,035
Reportable segment profit before
income tax
1,435,909
474,749 3,618,028 5,528,686
Other material non-cash items:
- Bad debts written-off
11,585
137,171
6,645
155,401
- Impairment loss on trade and other
receivables - net
148,796
(6,162)
–
142,634
- Allowance for inventory obsolescence
–
155,287
–
155,287
- Plant and equipment written-off
337,193
56,101
–
393,294
Reportable segment assets
55,356,374 43,987,731 16,998,160 116,342,265
Capital expenditure
10,148,564 2,174,340
438,824 12,761,728
Reportable segment liabilities
38,701,184 27,960,005 16,414,705 83,075,894
Revenue and expenses
2013
Total revenue from external customers
98,731,941 50,529,750 5,466,926 154,728,617
Inter-segment revenue
52,950
281,572 1,718,618 2,053,140
Total revenue of reportable segments
98,784,891 50,811,322 7,185,544 156,781,757
Finance income
1,020
26,025
1,571
28,616
Finance costs
244,357
624,375
149,632 1,018,364
Depreciation and amortisation
1,133,270 1,962,039
689,653 3,784,962
Reportable segment profit/(loss) before
income tax
1,239,716
364,045
(544,980)
1,058,781
Other material non-cash items:
- Bad debts written-off
81,857
21,663
1,515
105,035
- Impairment loss on trade and other
receivables - net
159,580
93,020
–
252,600
- Plant and equipment written-off
26,353
–
–
26,353
Reportable segment assets
45,054,708 47,823,409 26,103,026 118,981,143
Capital expenditure
269,740 3,960,598
418,257 4,648,595
Reportable segment liabilities
29,536,645 31,588,726 29,172,156 90,297,527
