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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)

(1) 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.

(2) Segment assets consist primarily of property, plant and equipment, leasehold land and land use rights, intangible assets,
inventories, trade and other receivables and operating cash and exclude items such as investment properties and deferred tax
assets.

(3) Segment liabilities comprise operating liabilities and exclude items such as certain corporate borrowings, current income tax
liabilities, dividend payable and deferred gain.

(4) Capital expenditure comprises additions to property, plant and equipment.

(b) Segment analysed by geographical areas

The segment revenue for the years ended 31st March 2016 and 2015 are as follows:

2016 2015
HK$’000 HK$’000

North America 2,849,657 2,499,377
Asia 24,282 50,238
Europe 2,528 4,761
Others 2,637 8,190
2,879,104 2,562,566

The analysis of revenue by geographical areas is based on the destination to which the shipments
are made. Primarily all of the assets and capital expenditure for the years ended 31st March 2016
and 2015 were located or utilised in the PRC or Hong Kong.

Details of the customers accounting for 10% or more of total revenue are as follows:

2016 2015
HK$’000 HK$’000
Customer A 2,644,764 2,135,859

58 ALCO HOLDINGS LIMITED ANNUAL REPORT 2016