178 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 (CONT’D) DATASONIC GROUP BERHAD FINANCIAL STATEMENT 06 44. OPERATING SEGMENTS (CONT’D) Investment holding (“IH”) - investment holding and provision of management services to the group of companies. (a) The chief operating decision makers assess the performance of the reportable segments based on their profit before interest expense and taxation. The accounting policies of the reportable segments are the same as the Group’s accounting policies. (b) Each reportable segment assets is measured based on all assets (including goodwill) of the segment other than the tax-related assets. (c) Each reportable segment liabilities is measured based on all liabilities of the segment other than the borrowings and the tax-related liabilities. Transactions between reportable segments are carried out on agreed terms and such inter-segment transactions are eliminated on consolidation. BUSINESS SEGMENTS CSCS MA IH Group RM’000 RM’000 RM’000 RM’000 2023 Revenue External revenue 293,968 50,737 - 344,705 Inter-segment revenue 6,721 9,627 75,908 92,256 300,689 60,364 75,908 436,961 Consolidation adjustments (92,256) Consolidated revenue 344,705 Represented by:- Revenue recognised at a point of time - Sales of goods and software solutions 276,921 60,364 75,908 413,193 Revenue recognised over time - Sales of services 23,768 - - 23,768 300,689 60,364 75,908 436,961 Consolidation adjustments (92,256) Consolidated revenue 344,705 Results Segment profit before interest expense and taxation 113,866 19,853 49,563 183,282 Finance costs (1,659) Consolidation adjustments (73,440) Consolidated profit before taxation 108,183
RkJQdWJsaXNoZXIy NDgzMzc=