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Notes to the Consolidated Financial Statements

31st March 2017

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
2017 2016
HK$’000 HK$’000
Segment result
For the years ended 31st March 2017 and 2016
Segment revenue 2,100,142 2,879,104
Segment results 78,272 520,820

Finance income 9,875 13,276
Finance costs (10,268) (8,695)
Profit before income tax 77,879 525,401

Income tax expense (3,987) (19,382)
Profit for the year 73,892 506,019

Profit/(loss) for the year attributable to (1)
– Equity holders of Company 73,897 506,028
– Non-controlling interests (5) (9)
73,892 506,019

Segment assets and liabilities
As at 31 March 2017 and 2016
Segment assets (2) 2,246,358 2,859,669
Unallocated corporate assets 131,799 111,791

Total assets 2,378,157 2,971,460

Segment liabilities (3) 320,739 348,390
Unallocated corporate liabilities 210,927 638,072
Total liabilities 531,666 986,462

Other segment information
For the years ended 31 March 2017 and 2016
Capital expenditure (4) 53,242 70,133

76 ALCO HOLDINGS LIMITED ANNUAL REPORT 2017