26. OPERATING SEGMENTS (continued) 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 GMD. Segment total assets are used to measure the return on assets of each segment. Segment liabilities Segment liabilities information is neither included in the internal management reports nor provided regularly to the GMD. Hence, no disclosure is made on segment liabilities. Segment capital expenditure Segment capital expenditure is the total cost incurred during the financial year to acquire property, plant and equipment, and intangible assets other than goodwill. Geographical segments The Group operates primarily in Malaysia and as such, there are no geographical segment disclosures. Major customer Revenue from the biggest customer of the Group during the current financial year amounted to RM5,982,000 who contributed to approximately 5.11% (2024: RM6,437,000 of approximately 7.15%) of the Group’s revenue. SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 140
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