Segmental information relating to Turner plc for the year to 30 April 2021 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 m m m Revenues from external 250 230 52 59 Totals m 532 customers Inter-segment revenues Interest revenue 589 45 25 18 I I 70 18 Interest expense - 25 25 Depreciation Reportable segment profit 69 60 35 10 10 34 12 Other material non-cash items: 5 121 105 56 5 Impairment of assets Reportable segment assets 140 00 90 34 264 Expenditures for reportable segment: Non-current assets 22 Reportable segment liabilities 55 189 12 10 38 14 #5 44 97