The following is the segment reports of Tora pic, which manufactures and sells three main classes of product, for the year ended 31 December 2005.

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

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Paper Plastic Metal Eliminations Consolidation m m m m m Revenue External sales 420 280 140 Inter-segment sales 20 10 15 (45) Total revenue 440 290 155 (45) 840 Result Segment result 80. 65 45 (6) 184 Unallocated expenses 38 146 Interest expense Corporation tax (14) (26) Net profit Other information 106 Segment assets 350 650 226 1,226 Unallocated assets 146 Consolidated total assets 1,372 Segment liabilities 55 150 42 42 247 Unallocated liabilities 60 Consolidated total liabilities 307 Capital expenditure Depreciation 120 10 15 72 130 70 77 25 272