NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 125 - 36. Segment Information The Group has five reportable segments, as described below, which are the Group’s strategic business units. For each of the strategic business units, the Executive Director 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: Aviation defence Maintenance, repair and overhaul (“MRO”) of aviation, automobile and safety and tabular handling equipment and providing training for the use of safety equipment Marine services and construction Manufacture and supply of lifeboats, fast rescue boats, diesel engines, davit systems and hooks and provide maintenance, repair and overhaul for marine assets Mobility Manufacture and supply motor trolley, wagon and road rail vehicle and assembly, fabrication, refurbishment and MRO of train sets and rail systems Energy Engineering, procurement, construction, installation and commissioning of renewable energy systems and provides tubular running services Other reporting segments that do not constitute reportable segments comprise operations related to investment holdings. 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 Executive Director, who is the Group’s 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 Executive Director. Segment total asset is used to measure the return of assets of each segment. DESTINI BERHAD ANNUAL REPORT 2025 208
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