Page 89 -

Notes to the Consolidated Financial Statements

31st March 2018

5 REVENUE AND SEGMENT INFORMATION (CONTINUED)

(a) Segment analysed by products (Continued)

2018 2017 (Restated)
AV Notebook AV Notebook
products products Elimination Total products products Elimination Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
Segment result
For the years ended
31st March 2018 and
2017
Segment revenue
External sales 2,067,912 12,795 – 2,080,707 2,100,142 – – 2,100,142
Inter-segment sales 23,139 14,902 (38,041) – – – – –

2,091,051 27,697 (38,041) 2,080,707 2,100,142 – – 2,100,142
Segment results (1) (18,294) (51,797) (70,091) 84,570 (6,298) 78,272
Finance income 8,045 9,875
Finance costs (9,253) (10,268)
(Loss)/profit before
income tax (71,299) 77,879
Income tax expense (14,637) (3,987)
(Loss)/profit for the year (85,936) 73,892
(Loss)/profit for the year
attributable to:
– Equity holders of
Company (85,808) 73,897
– Non-controlling interests (128) (5)
(85,936) 73,892

Segment assets and
liabilities
As at 31st March 2018 and
2017
Segment assets (2) 2,001,893 91,657 (136,020) 1,957,530 2,250,467 11,367 (15,476) 2,246,358
Unallocated corporate assets 123,868 131,799
Total assets 2,081,398 2,378,157
Segment liabilities (3) 206,761 144,349 (136,020) 215,090 319,603 16,612 (15,476) 320,739
Unallocated corporate
liabilities 137,079 210,927
Total liabilities 352,169 531,666

Other segment information
For the years ended
31st March 2018 and
2017
Capital expenditure (4) 175,529 40,588 216,117 45,604 7,638 53,242

ALCO HOLDINGS LIMITED ANNUAL REPORT 2018 87