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Notes to the Consolidated Financial Statements

31st March 2015

5 REVENUE AND SEGMENT INFORMATION (continued)

(a) Segment analysed by products (continued)

(1) During the year ended 31st March 2014, the Group’s inter-segment transactions mainly
consisted of sale of plastic products among subsidiaries. The transactions were entered into
under normal commercial terms and conditions that would also be available to unrelated third
parties.

(2) Management assesses the performance of the operating segments based on a measure of
operating profit. Other information provided is measured in a manner consistent with that in
the consolidated financial statements.

(3) Segment assets consist primarily of property, plant and equipment, leasehold land and land
use rights, intangible assets, deposits, loans and receivables, inventories, receivables and
operating cash and exclude items such as investment properties, current income tax assets
and deferred tax assets.

(4) Segment liabilities comprise operating liabilities and exclude items such as current income tax
liabilities and certain corporate borrowings.

(5) Capital expenditure comprises additions to property, plant and equipment, investment
properties, leasehold land and land use rights.

(b) Segment analysed by geographical areas

The segment revenue for the years ended 31st March 2015 and 2014 are as follows:

Group
2015 2014
HK$’000 HK$’000
Continuing operation

North America 2,499,377 2,088,500
Asia 50,238 72,314
Europe 4,761 127,964
Others 8,190 2,363

2,562,566 2,291,141

ALCO HOLDINGS LIMITED ANNUAL REPORT 2015 61