Segment-wise cost data for the period shows a utilisation rate of 28.9%, which serves as the headline metric and indicates that available capacity is being significantly underutilised across the reported segments. A total of 5,483.54 good units were produced with zero rejections or runner losses, reflecting strong quality discipline, though the absence of OEE and efficiency data limits a fuller assessment of operational performance. Management should investigate the drivers behind the low utilisation figure, as bringing this closer to benchmark levels represents the primary lever for improving cost efficiency across segments.