82
SUNMOON FOOD COMPANY LIMITED
ANNUAL REPORT 2015
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
23.
SEGMENT INFORMATION
(CONTINUED)
Agricultural
products
(Discontinued
operation)
Fruits
(Continuing
operation)
Unallocated Elimination Adjustment
Continuing
Operations
$’000
$’000
$’000
$’000
$’000
$’000
2014
Revenue
External revenue
21,915
15,860
1
–
(21,915)
15,861
Inter-segment revenue
9,520
11
–
(11)
(9,520)
–
31,435
15,871
1
(11)
(31,435)
15,861
Results
Segment results
1,435
(2,552)
287
(569)
(1,435)
(2,834)
Interest income
2
–
–
–
(2)
–
Finance costs
(86)
–
–
–
86
–
Profit/(Loss) before income tax
1,351
(2,552)
287
(569)
(1,351)
(2,834)
Income tax expense
(623)
–
–
–
623
–
Loss for the financial year
728
(2,552)
287
(569)
(728)
(2,834)
Non-cash items
Depreciation of property,
plant and equipment
(887)
(18)
(22)
–
–
(927)
Allowance for inventory obsolescence
(254)
–
–
–
–
(254)
Inventories written off
–
(8)
–
–
–
(8)
Other receivables written off
(10)
–
–
–
–
(10)
Impairment loss on third parties
receivables
–
(769)
–
–
–
(769)
Write back of allowance
for inventory obsolescence
16
–
–
–
–
16
Fair value loss on held-for-trading
financial asset
(85)
–
–
–
–
(85)
Available-for-sale financial asset
written off
–
–
(17)
–
–
(17)
Write back of long overdue payables
–
–
50
–
–
50
Agricultural
products
(Discontinued
operation)
Fruits
(Continuing
operation)
Unallocated Elimination
Continuing
Operations
$’000
$’000
$’000
$’000
$’000
2014
Capital expenditure
Property, plant and equipment
172
15
–
–
187
Assets and liabilities
Segment assets
28,205
4,196
20,639
(24,899)
28,141
Segment liabilities
30,558
17,801
131,552
(164,442)
15,469
