Segment-wise cost performance for FY 2026-27 shows capacity utilisation at 51.9%, with actual production hours of 45,993 against an ideal 85,778, indicating significant room to improve asset deployment. Output efficiency is notably low at 13.0%, driven by a sizeable gap between actual and ideal output, while quality losses remain a concern with a 3.76% rejection rate and 4.12% runner/lump scrap on total output of roughly 873,582 units. Priority actions should focus on closing the utilisation and efficiency gaps and reducing material waste, as these are the main levers for lowering segment-wise cost.