Employee benefits in an Organization

Business performance
1 Segment performance
(a) Description of segments
Management considers the business from a geographic perspective and has identified six reportable segments,
the first five being each state or territory where the Group operates data centre facilities and the last capturing
financial information from operations that do not naturally fit into any particular geography. These segments do
not exist as a separate legal entity, consequently, information such as income tax expense and segment liabilities
are not prepared and provided to management for review and therefore not presented.
(b) Segment information provided to management
The segment information provided to management for the reportable segments is as follows:
30 June 2020 Vic NSW Qld WA ACT Other Total
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Revenue from external
customers 72,497 84,416 21,763 17,870 1,968 2,264 200,778
Direct and facility costs (16,742) (22,192) (4,947) (3,748) (1,299) (547) (49,475)
Employee benefits expense (2,073) (2,159) (1,604) (1,289) (846) (870) (8,841)
Other expenses (177) (142) (106) (108) (129) (1,094) (1,756)
Segment EBITDA 53,505 59,923 15,106 12,725 (306) (247) 140,706
Depreciation and amortisation (19,124) (25,824) (7,269) (6,269) (5,118) (620) (64,224)
Finance charge – (1,325) – – (3,913) (6) (5,244)
Segment profit/(loss) before
tax 34,381 32,774 7,837 6,456 (9,337) (873) 71,238
Segment assets 386,231 776,128 128,990 240,832 89,945 9,633 1,631,759
Unallocated assets – – – – – 1,027,798 1,027,798
Total segment assets 386,231 776,128 128,990 240,832 89,945 1,037,431 2,659,557
(458,728) (860,544) (150,753) (258,702) (91,913)(1,039,695)(2,860,335)
30 June 2019 Vic NSW Qld WA ACT Other Total
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Revenue from external
customers 68,686 63,050 18,987 14,872 2,146 1,955 169,696
Direct and facility costs (16,053) (17,134) (4,471) (3,173) (1,253) (535) (42,619)
Employee benefits expense (1,907) (1,604) (1,539) (950) (808) (659) (7,467)
Other expenses (174) (122) (122) (88) (121) (752) (1,379)
Segment EBITDA 50,552 44,190 12,855 10,661 (36) 9 118,231
Depreciation and amortisation (15,586) (12,743) (6,742) (5,027) (4,886) (1,379) (46,363)
Finance charge (1,380) (2,908) (384) (729) (3,878) (6) (9,285)
Segment profit/(loss) before
tax 33,586 28,539 5,729 4,905 (8,800) (1,376) 62,583
Segment assets 344,837 587,684 133,476 153,919 91,677 10,137 1,321,730
Unallocated assets – – – – – 504,158 504,158
Total segment assets 344,837 587,684 133,476 153,919 91,677 514,295 1,825,888
(395,389) (631,874) (146,331) (164,580) (91,641) (514,304)(1,944,119)
There was no impairment charge or other significant non-cash item recog

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