The following is the segment reports of Tora plc, which manufactures and sells three main classes of product, for the year ended 31 December 2006.

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Revenue External sales Inter-segment sales Total revenue Result Segment result Unallocated expenses Interest expense Corporation tax Profit for the year 8 Paper Plastic m m Metal Eliminations Consolidation m m m 420 280 140 20 10 15 (45) 440 290 155 (45) 80 65 45 (6) Other information Segment assets 350 650 226 Unallocated assets Consolidated total assets Segment liabilities 55 150 42 Unallocated liabilities Capital expenditure Consolidated total liabilities Depreciation 10 72 15 70 (14) Analyse the performance of each of the business segments for the year and comment on your results. Required: