A company decides to disclose CLOUD-BASED REVENUE separately even though it is < 5% of total revenue (other revenue streams of similar size are aggregated into "other revenue"). The rationale is:

Materiality is also about NATURE (qualitative), not just size (quantitative). A strategically important growth area — communicated to stakeholders, rapidly growing — is material from a USER-DECISION-USEFULNESS perspective regardless of being only 5% of revenue today. Ind AS 108 segment reporting may require separate disclosure if the segment is reported internally to KMP; even outside segment reporting, voluntary disaggregation in revenue notes supports transparency.