Notes to the Financial Statements Registration No. 200301030845 (633265-K) - 122 - 36. Segment Information The Group has three reportable segments, as described below, which are the Group’s strategic business units. For each of the strategic business units, the Group’s Chief Executive Officer reviews internal management reports at least on a quarterly basis. The following summary describes the main business segments and respective business activity of each segment of the Group’s reportable segments: Maintenance, repair, overhaul and training Maintenance, repair and overhaul of aviation, automobile and safety and tabular handling equipment and providing training for the use of safety equipment Marine construction Shipbuilding, and restoration and maintenance of vessels Performance is measured based on segment loss before taxation, interest, depreciation and amortisation, as included in the internal management reports that are reviewed by the Group’s Chief Executive Officer, who is the Group’s chief operating decision maker. Segment loss is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. Segment assets The total of segment asset is measured based on all assets of a segment, as included in the internal management reports that are reviewed by the Group’s Chief Executive Officer. Segment total asset is used to measure the return of assets of each segment. 200 DESTINI BERHAD ANNUAL REPORT 2022
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