Segmental information relating to Turner plc for the year to 30 April 2015 is shown below.

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

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Software Electronics Engineering Totals m Em Em m Revenues from external customers 250 230 52 532 Inter-segment revenues 45 25 70 Interest revenue 18 18 Interest expense 25 25 Depreciation 60 35 10 105 Reportable segment profit 10 34 12 56 Other material non-cash items: Impairment of assets 5 5 Reportable segment assets 140 90 34 264 Expenditures for reportable segment: Non-current assets Reportable segment liabilities 20 22 12 10 44 55 38 4 97