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Notes to the Consolidated Financial Statements

31st March 2016

5 REVENUE AND SEGMENT INFORMATION (CONTINUED)

(a) Segment analysed by products (Continued)

As substantial business operations of the Group relate to design, manufacture and sale of
consumer electronic products, the senior management makes decisions about resources
allocation and performance assessment based on the entity-wide financial information.
Accordingly, there is only one single reportable segment for the Group.

Consumer electronic products
2016 2015
HK$’000 HK$’000

Segment results
For the years ended 31st March 2016 and 2015
Segment revenue 2,879,104 2,562,566

Segment results 520,820 117,715

Finance income 13,276 13,693
Finance costs (8,695) (6,831)

Profit before income tax 525,401 124,577

Income tax expense (19,382) (10,402)

Profit for the year 506,019 114,175
Profit for the year attributable to (1)
– Equity holders of the Company 506,028 114,250
– Non-controlling interests (9) (75)
506,019 114,175

Segment assets and liabilities
As at 31st March 2016 and 2015
Segment assets (2) 2,859,669 2,142,666
Unallocated corporate assets 111,791 354,481

Total assets 2,971,460 2,497,147
Segment liabilities (3) 348,390 513,726
Unallocated corporate liabilities 638,072 57,086

Total liabilities 986,462 570,812
Other segment information
For the years ended 31st March 2016 and 2015
Capital expenditure (4) 70,133 34,425

ALCO HOLDINGS LIMITED ANNUAL REPORT 2016 57