Sasbadi Annual Report 2023

26. OPERATING SEGMENTS (continued) Reconciliations of reportable segment revenues, profit or loss, assets and other material items Group 2023 2022 RM’000 RM’000 Profit or loss Total profit for reportable segments (EBITDA) 19,098 12,038 Elimination of inter-segment profits (1,465) (5,668) Depreciation and amortisation (3,668) (3,407) Finance costs (857) (1,022) Finance income 42 30 Consolidated profit before tax 13,150 1,971 Depreciation Additions to External and Finance Finance Segment non-current Group revenue amortisation costs income assets assets 2023 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Total reportable segments 101,766 (3,668) (1,594) 779 330,629 2,630 Elimination of inter-segment transactions or balances (5,624) - 737 (737) (143,289) (272) Consolidated total 96,142 (3,668) (857) 42 187,340 2,358 2022 Total reportable segments 76,275 (3,407) (1,022) 30 308,984 494 Elimination of inter-segment transactions or balances (7,241) - - - (126,917) - Consolidated total 69,034 (3,407) (1,022) 30 182,067 494 ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 132 Financial Statements (continued)

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