06 FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 FINANCIAL STATEMENTS NOTES TO THE DATASONIC GROUP BERHAD 180 46. OPERATING SEGMENTS (CONT’D) Manufacturing (“MA”) - manufacturing of cards and booklets. Investment holding (“IH”) - investment holding and provision of management services to the group of companies. (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 taxrelated assets. (c) Each reportable segment liabilities is measured based on all liabilities of the segment other than the borrowings and the taxrelated 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 2024 Revenue External revenue 301,510 66,799 - 368,309 Inter-segment revenue 7,602 30,350 110,459 148,411 309,112 97,149 110,459 516,720 Consolidation adjustments (148,411) Consolidated revenue 368,309 Represented by:- Revenue recognised at a point of time - Sales of goods and software solutions 280,255 97,149 - 377,404 - Management service fees - - 25,959 25,959 - Dividend income - - 84,500 84,500 Revenue recognised over time - Sales of services 28,857 - - 28,857 309,112 97,149 110,459 516,720 Consolidation adjustments (148,411) Consolidated revenue 368,309
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