TURNOVER AND SEGMENT INFORMATION. Turnover represents the amounts received and receivable for goods sold by the Group to outside customers, net of discounts and sales related taxes. Information reported to the board of directors of the Company, being the chief operating decision maker (“CODM”), for the purpose of resources allocation and assessment of performance focuses on the sales of brands of products provided by the Group’s operating divisions. The Group is currently organised into two operating divisions, which are sale of Group’s brand products and other brand products. These two operating divisions form the basis of internal reports about components of the Group that are regularly reviewed by the CODM for the purpose of resources allocation and performance assessment. The Group’s operating segments under HKFRS 8 are therefore as follows: Group’s brand products – manufacture and sales of markets video graphic cards and 2011 Group’s brand products Other brand products Consolidated US$’000 US$’000 US$’000 TURNOVERExternal sales 164,614 94,945 259,559 SEGMENT RESULT (3,650) 527 (3,123) Interest income 13 Unallocated corporate expense (1,281) Finance costs (1,020) Loss before tax (5,411) other computer components under the Group’s brand name Other brand products – distribution of other manufacturers’ computer components The following is an analysis of the Group’s revenue and results by operating segment. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements For the year ended 30 June 2011
TURNOVER AND SEGMENT INFORMATION. Turnover represents the amounts received and receivable for goods sold by the Group to outside customers, net of discounts and sales related taxes. Information reported to the executive directors of the Company, being the chief operating decision maker (“CODM”), for the purpose of resources allocation and assessment of segment performance focuses on the sales of brands of products provided by the Group’s operating divisions. The Group is currently organised into two operating divisions, which are sales of Group’s brand products and other brand products. These two operating divisions form the basis of internal reports about components of the Group that are regularly reviewed by the CODM for the purpose of resources allocation and performance assessment. No operating segments identified by the CODM have been aggregated in arriving at the reportable segments of the Group. Notes to the Consolidated Financial Statements For the year ended 30 June 2014 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TURNOVER AND SEGMENT INFORMATION. (Continued) Specifically, the Group’s reportable and operating segments under HKFRS 8 are as follows: Group’s brand products – manufacture and sales of market video graphic cards and other computer components under the Group’s brand name Other brand products – distribution of other manufacturers’ computer components and consumer electronic products and others The following is an analysis of the Group’s revenue and results by operating and reportable segment. 2014 Group’s brand products Other brand products Consolidated US$’000 US$’000 US$’000 TURNOVERExternal sales 110,164 123,541 233,705 SEGMENT RESULT 2,186 611 2,797 Interest income 27 Unallocated corporate expense (840) Finance costs (956) Profit before tax 1,028 2013 Group’s brand products Other brand products Consolidated US$’000 US$’000 US$’000 TURNOVERExternal sales 117,578 96,590 214,168 SEGMENT RESULT 3,597 322 3,919 Interest income 105 Unallocated corporate expense (912) Finance costs (958) Profit before tax 2,154 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements For the year ended 30 June 2014
