Performance of operating segments

1 Segment performance (continued)
(c) Other segment information
(i) Profit/(loss) before tax
Management assesses the performance of the operating segments based on a measure of EBITDA. Interest
income and expenditure are not allocated to segments, as this type of activity is driven by the central treasury
function, which manages the cash position of the Group.
A reconciliation of profit/(loss) before income tax is provided as follows:
30 June
30 June
Total segment profit before tax 71,238 62,583
Employee benefits expense (non-facility staff) (25,174) (23,036)
Interest revenue 4,447 8,220
Distributions from investments – 1,344
Other income 556 3,034
Finance costs (52,461) (45,612)
Head office depreciation (4,854) (2,079)
Overheads and other expenses (12,492) (20,527)
Profit/(loss) before tax (18,740) (16,073)
A reconciliation of depreciation and amortisation is provided as follows:
30 June
30 June
Segment depreciation and amortisation expense 64,224 46,363
Head office depreciation and amortisation expense 4,854 2,079
Total depreciation and amortisation expense 69,078 48,442
(ii) Segment liabilities
As noted above, the segment liabilities for each operating segment are not required by executive management
for purposes of their decision making. As such, these are not provided to management and not categorised.
(d) Segment reporting
Operating segments are reported in a manner consistent with the internal reporting provided to the executive
management team. The executive team is responsible for allocating resources and assessing performance of the
operating segments. The executive team is the chief operating decision making body and consists of the Chief
Executive Officer, Chief Operating Officer, Chief Financial Officer, and Chief Cus

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