The reportable segments are strategic business units that offer different products and services. They are managed separately because each business unit requires different strategies. The Group has six reportable segments:

• Textile derives income mainly from the sale of knitwear, woven and fine knits products.
• Agro earns income mainly from sugar production. 
• Property derives income mainly land and property development.
• Hotels and Resorts derives income through the ownership and management of portfolio of hotels.
• Financial services derive income mainly from banking, fiduciary products and portfolio management.
• Healthcare derives income through the running of healthcare facilities.
• CIEL - Holding Company derives income through dividend return from its investments.

The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies. The Group evaluates performance on basis of Profit & Loss from operations.

* Include Evolis Group figures. Management deemed more useful to present all the Evolis property figures under the property segment, rather than the textile segment, for segmental reporting.

** CIEL and Others consist of CIEL Limited, CIEL Corporate Services, Azur Financial Services, EM Insurance Brokers Limited and Rockwood Textile.

* Include Evolis group figures. Management deemed more useful to present all the Evolis property figures under the property segment for segmental reporting.

** CIEL and Others consist of CIEL Limited, CIEL Corporate Services, Azur Financial Services, EM Insurance Brokers Limited and Rockwood Textile.

* Include Evolis group figures. Management deemed more useful to present all the Evolis property figures under the property segment for segmental reporting.

** CIEL and Others consist of CIEL Limited, CIEL Corporate Services, Azur Financial Services, EM Insurance Brokers Limited and Rockwood Textile.

Revenues from external customers are presented based on the respective subsidiaries’ country of domicile.