Segmental information relating to Dali plc for the year to 31 December 2009 is shown below.

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

Car parts Aircraft parts Boat parts Total m m m m 360 Revenues from external customers 210 85 655 Inter-segment revenues 95 40 135 34 Interest revenue 34 Interest expense Depreciation Reportable segment profit Other material non-cash items 28 36 80 55 15 150 20 24 18 62 Impairment of assets Reportable segment assets Expenditures for reportable segment: 39 39 170 125 44 339 Non-current assets 28 23 26 77 Reportable segment liabilities 85 67 22 174