SINGAPORE WINDSOR HOLDINGS LIMITED
| Annual Report 2015
51
Year ended 31 March 2015
NOTES TO THE
FINANCIAL STATEMENTS
4.
Financial information by operating segments (cont’d)
4A. Information about reportable segment profit or loss, assets and liabilities (cont’d)
The management reporting system evaluates performances based on a number of factors. However the primary
profitability measurement to evaluate segment’s operating results comprises two major financial indicators: (1)
earnings from operations before depreciation, interests and income taxes (called “Recurring EBITDA”) and (2)
operating result before interests and income taxes and other unallocated items (called “ORBIT”).
Segment results consist of costs directly attributable to a segment as well as those that can be allocated on a
reasonable basis.
The assets and liabilities are not allocated to business segments because they are of general use and they are not
directly attributable to the segments or cannot be allocated to the segments on a reasonable basis.
4B. Profit or loss from continuing operations and reconciliations
Trading of
industrial
products
Provision of
telecommunication
service Unallocated
Total
HK$’000
HK$’000 HK$’000 HK$’000
Continuing Operations 2015
Revenue by Segment
Total revenue by segment
41,865
3,538
–
45,403
Recurring EBITDA
(220)
(2,364)
(27,974)
(30,558)
Interest income
784
–
2
786
Finance costs
(335)
–
–
(335)
Depreciation
–
(102)
(170)
(272)
ORBIT
229
(2,466)
(28,142)
(30,379)
Profit/(loss) before tax from continuing
operations
229
(2,466)
(28,142)
(30,379)
Loss after tax from continuing
operations
(30,379)
Loss from discontinued operations
(16,055)
Loss for the year
(46,434)
