Segmental information relating to Dali plc for the year to 31 December 2011 is as follows:

Car parts Aircraft parts Boat parts Total

£m £m £m £m Revenues from external customers 360 210 85 655 Inter-segment revenues 95 40 – 135 Interest revenue 34 – – 34 Interest expense – 28 8 36 Depreciation 80 55 15 150 Reportable segment profit 20 24 18 62 Other material non-cash items Impairment of assets – 39 – 39 Reportable segment assets 170 125 44 339 Expenditures for reportable segment non-current assets 28 23 26 77 Reportable segment liabilities 85 67 22 174 Required:

Analyse the performance of each of the three main business segments for the year and comment on your results.

AppendixLO1