We prove a splitting theorem for Riemannian n-manifolds with scalar curvature
bounded below by a negative constant and containing certain area-minimising
hypersurfaces (Theorem 3). Thus we generalise [25,Theorem 3] by Nunes. This
splitting result follows from an area comparison theorem for hypersurfaces with
non-positive Sigma-constant (Theorem 4) that generalises [23, Theorem 2].
Finally, we will address the optimality of these comparison and splitting
results by explicitly constructing several examples