FINANCIAL STATEMENTS (continued) 116 25. OPERATING SEGMENTS Segmental information is presented in accordance with the Group’s operations and products. For each operation and product, the Group’s Managing Director (“GMD”), who is the chief operating decision maker, reviews internal management reports regularly. Performance is measured based on segment profit before tax, interest, depreciation and amortisation (“EBITDA”), as included in the internal management reports that are reviewed by the GMD. Segment profit is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. 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 a customer of the Group amounted to RM9,979,000 (2021: RM7,696,000) contributed to more than 10% of the Group’s revenue. 116 SASBADI HOLDINGS BERHAD
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