SECTION 4: FINANCIAL PERFORMANCE 208Registration No: 199301009307 (264044-M) 70 30. OPERATING SEGMENTS (CONT’D) Notes to the nature of adjustments and eliminations to arrive at amounts reported in the consolidated financial statements. (i) Inter-segment revenue is eliminated on consolidation. (ii) Other material non-cash income/(expenses) consist of the following items:- 2023 2022 RM’000 RM’000 Loss on disposal of property, plant and equipment (24) (1) Unrealised (loss)/gain on foreign exchange (322) 312 Rent concession related to COVID-19 - 70 Property, plant and equipment written off (2) (108) Fair value gain on other investment 305 - Loss on lease modifications - (104) Gain on lease termination 138 - Allowance for slow moving inventories (net) (223) (1,417) (128) (1,248) (iii)The following items are added to/(deducted from) segment profit to arrive at “Net profit for the financial year” presented in the consolidated statements of profit or loss and other comprehensive income:- 2023 2022 RM’000 RM’000 Segment profit 32,619 43,007 Finance income 933 7 Finance expenses (6,292) (4,173) Tax expenses (9,886) (9,726) Net profit for the financial year 17,374 29,115 (iv) The following items are added to segment assets to arrive at total assets reported in the consolidated statements of financial position:- 2023 2022 RM’000 RM’000 Segment assets 412,445 258,512 Deferred tax assets 272 219 Total assets 412,717 258,731
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