33. OPERATING SEGMENTS (CONTINUED) (c) Energy Providing upstream oil and gas exploration, production, sale of oil and gas related equipment and services, provision of engineering, technical support and involvement in power plant and energy related business. (d) Technology Manufacturing of semiconductor wafers and supplies multinational fabless and integrated device manufacturer companies, sales of semiconductor related tools and provision semiconductor-related training and consulting services. Performance is measured based on segment profit/(loss) before tax, interest, depreciation and amortisation, as included in the internal management reports that are reviewed by EC and GCEO. Segment results 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 assets is measured based on all assets (including goodwill) of a segment, as included in the internal management reports that are reviewed by the EC and GCEO. Segment total assets is used to measure the return of assets of each segment. Segment liabilities The total of segment liabilities is measured based on all liabilities of a segment, as included in the internal management reports that are reviewed by the EC and GCEO. Segment capital expenditure Segment capital expenditure is the total cost incurred during the financial year to acquire property, plant and equipment, rightof-use assets and intangible assets other than goodwill. 175 Financial Statements DAGANG NeXCHANGE BERHAD Integrated Report 2024 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024
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