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Notes to the Consolidated Financial Statements

31st March 2018

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,
deposits, inventories, receivables and operating cash and exclude items such as investment properties, current income tax
recoverables and deferred tax assets.

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

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

(b) Segment analysed by geographical areas

The segment revenue for the years ended 31st March 2018 and 2017 are as follows:

2018 2017
HK$’000 HK$’000

North America 2,025,007 2,079,543
Asia 33,563 4,643
Europe 20,609 8,740
Others 1,528 7,216
2,080,707 2,100,142

The analysis of revenue by geographical segment 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 2018 and 2017 were located or utilised in the PRC, Taiwan or Hong Kong.

Detail of the customer accounting for 10% or more of total revenue is as follows:

2018 2017
HK$’000 HK$’000
Customer A 1,877,613 1,951,321

88 ALCO HOLDINGS LIMITED ANNUAL REPORT 2018