SECTION 4: FINANCIAL PERFORMANCE 206Registration No: 199301009307 (264044-M) 68 30. OPERATING SEGMENTS (CONT’D) Management monitors the operating results of its business segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss which, in certain respects as explained in the table below, is measured differently from operating profit or loss in the consolidated financial statements. Transfer prices between operating segments are on an arm’s length basis in a manner similar to transactions with third parties. Business segments Note Trading Golf Services Others Elimination Total RM’000 RM’000 RM’000 RM’000 RM’000 2023 Revenue Retail 263,556 - - - 263,556 Wholesale 42,091 - - - 42,091 Golf Services - 14,008 - - 14,008 Indoor Golf - 5,776 - - 5,776 Inter-segment (i) 9,904 2,302 28,200 (40,406) - 315,551 22,086 28,200 (40,406) 325,431 Finance income 153 86 1,436 (742) 933 Finance costs (6,178) (796) (55) 737 (6,292) Depreciation of property, plant and equipment (5,870) (2,226) (52) - (8,148) Depreciation of right-of assets (13,064) (89) - - (13,153) Tax expenses (8,226) (1,160) (500) - (9,886) Other material non-cash items (ii) (126) (2) - - (128) Segment profit/(loss) before tax (iii) 23,236 (2,962) 16,267 (19,167) 17,374 Assets Segment assets (iv) 325,072 18,959 189,017 (120,603) 412,445 Addition to non-current assets - property plant and equipment 13,391 3,648 266 - 17,305 - right-of-use assets 22,256 - - - 22,256 Deferred tax assets (iv) 122 150 - - 272 Liabilities Segment liabilities (v) 181,263 19,744 5,707 (51,055) 155,659 Deferred tax liabilities (v) 1,456 - 21 - 1,477
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