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3. Segment information
(a) Segment analysed by products

The Group mainly operates in the People’s Republic of China (the “PRC”), Taiwan
and Hong Kong and is principally engaged in designing, manufacturing and
selling of consumer electronic products.
AV products – Design, manufacture and sale of consumer electronic
products, including audio, video and tablet products

Notebook products – Design, manufacture and sale of commercial
notebook and personal computers products

The Group’s inter-segment transactions mainly consist of sale of assembly parts
among subsidiaries. The transactions were entered into under normal commercial
terms and conditions that would also be available to unrelated third parties.

For the six months ended 30 September
2019 2018
AV Notebook AV Notebook
products products Elimination Group products products Elimination Group
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
Segment revenue
External sales 367,356 94,757 – 462,113 742,761 93,335 – 836,096
Inter-segment sales 4,881 30,905 (35,786) – 4,375 10,158 (14,533) –

372,237 125,662 (35,786) 462,113 747,136 103,493 (14,533) 836,096

Segment results (105,932) (102,574) (208,506) (84,931) (96,756) (181,687)
Finance income 857 2,941
Finance costs (8,182) (5,084)

Loss before income tax (215,831) (183,830)
Income tax (expense)/credit (1,194) 3,054

Loss for the period (217,025) (180,776)

Loss for the period attributable to
– Equity holders of the Company (216,786) (180,598)
– Non-controlling interest (239) (178)

(217,025) (180,776)

12 ALCO HOLDINGS LIMITED Interim Report 2019