ANNUAL REPORT 2025 FINANCIAL STATEMENTS Notes to the Financial Statements (Cont’d) For the Financial Year Ended 31 March 2025 177 49. OPERATING SEGMENTS (CONT’D) (a) The chief operating decision makers assess the performance of the reportable segments based on their profit before interest expense and taxation. The accounting policies of the reportable segments are the same as the Group’s accounting policies. (b) Each reportable segment assets is measured based on all assets (including goodwill) of the segment other than the tax-related assets. (c) Each reportable segment liabilities is measured based on all liabilities of the segment other than the borrowings and the tax-related liabilities. Transactions between reportable segments are carried out on agreed terms and such inter-segment transactions are eliminated on consolidation. BUSINESS SEGMENTS CSCS MA IH Group RM’000 RM’000 RM’000 RM’000 2025 Revenue External revenue 294,309 79,145 - 373,454 Inter-segment revenue 3,646 19,530 81,796 104,972 297,955 98,675 81,796 478,426 Consolidation adjustments (104,972) Consolidated revenue 373,454 Represented by:- Revenue recognised at a point of time - Sales of goods and software solutions 272,584 98,675 - 371,259 - Management service fee - - 26,796 26,796 - Dividend income - - 55,000 55,000 Revenue recognised over time - Sales of services 25,371 - - 25,371 297,955 98,675 81,796 478,426 Consolidation adjustments (104,972) Consolidated revenue 373,454 Results Segment profit before interest expense and taxation 103,751 45,469 60,408 209,628 Finance costs (1,665) (772) (30) (2,467) Consolidation adjustments 23,385 2,649 (81,420) (55,386) Consolidated profit before taxation 151,775
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