年報 - HKExnews

NOTES TO THE FINANCIAL STATEMENTS
31 March 2010
4. OPERATING SEGMENT INFORMATION
For management purposes, the Group is organised into
business units based on their products and services and
has three reportable operating segments as follows:
(a)
(b)
(c)
the production, dyeing and sale of knitted fabric and
yarn segment;
the retailing and distribution of casual apparel and
accessory segment; and
the “others” segment principally comprises the
provision of motor vehicles repair and maintenance
services and the provision of franchise services.
Management monitors the results of its operating
segments separately for the purpose of making decisions
about resources allocation and performance assessment.
Segment performance is evaluated based on reportable
segment profit, which is a measure of adjusted profit
before tax. The adjusted profit before tax is measured
consistently with the Group’s profit before tax except that
interest income and finance costs are excluded from such
measurement.
Segment assets exclude time deposits and interest in
associate as these assets are managed on a group basis.
Segment liabilities exclude interest-bearing bank
borrowings, tax payable and deferred tax liabilities as
these liabilities are managed on a group basis.
Intersegment sales and transfers are transacted with
reference to the selling prices used for sales made to third
parties at the then prevailing market prices.
4.
(a)
(b)
(c)
TEXWINCA HOLDINGS LIMITED ANNUAL REPORT 2010
75