109 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 34. SEGMENT INFORMATION The Company and its subsidiary companies are principally engaged in the development, provision and maintenance of computer software application solutions for the financial services industry. The Group has arrived at four (4) reportable segments that are organised and managed separately according to the nature of products and services, which requires different business and marketing strategies. The reportable segments are summarised as follows: (a) Application solutions division Sales of software application and product on an outright purchase basis (b) Maintenance services division Provision of maintenance services (c) Application services provider division Provision of application services on monthly recurring fixed and variable charges (d) Others Investment holding and etc. The Group evaluates performance on the basis of profit or loss from operations before tax. The Group income taxes are managed on a group basis and are not allocated to operating segments. Inter-segment revenue is priced along the same lines as sales to external customers and is eliminated in the consolidated financial statements. These policies have been applied consistently throughout the current financial year and previous financial period. Capital expenditure consist of addition of property, plant and equipment, right-of-use assets and product development costs. Segment assets exclude tax assets and segment liabilities exclude tax liabilities.
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