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Segment reporting (Tables)

12 Months Ended

Jun. 30, 2022

Segment reporting

Summary of segment information

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​	​	​	​
Reportable segments		Operations	​
MINISO brand (excluding Africa and Germany)		Design, buying and sale of lifestyle products	​
MINISO brand in Africa and Germany*		Design, buying and sale of lifestyle products	​
NOME brand*		Design, buying and sale of clothing products and other household items	​
Minihome brand*	​	Design, buying and sale of furniture and other household items	​
TOP TOY brand		Design, buying and sale of pop toys	​

Note:

* Businesses of NOME and Minihome brands and MINISO brand in Africa and Germany had been disposed of during the year ended June 30, 2020 and their results for the year have been classified as discontinued operations. See Note 5 “Discontinued operations and assets and liabilities held for sale” for details.

Summary of segment results, assets and liabilities

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As at and for the year ended June 30, 2020

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Other

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​

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Reportable segments

​

segment

​

Total

​

​

MINISO

​

​

​

​

​

​

​

​

​

​

​

​

​

​

brand

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MINISO brand

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​

​

​

​

​

​

​

​

​

​

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(excluding

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in Africa and

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​

​

Minihome

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​

​

​

​

​

​

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Africa and

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Germany

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NOME brand

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brand

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Total reportable

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​

​

​

​

Germany)

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(discontinued)*

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(discontinued)*

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(discontinued)*

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segments

​

​

​

​

​

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

External revenues

8,721,620

80,746

187,046

15,154

9,004,566

257,366

9,261,932

Inter-segment revenue

40,887

—

6,380

—

47,267

50

47,317

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Segment revenue

8,762,507

80,746

193,426

15,154

9,051,833

257,416

9,309,249

Segment profit/(loss) before taxation

716,759

(29,884)

(98,308)

(12,648)

575,919

44,092

620,011

Finance income

24,842

92

250

5

25,189

766

25,955

Finance costs

(31,273)

(1,616)

(108)

—

(32,997)

(65)

(33,062)

Depreciation and amortization

(268,359)

—

(828)

(1,830)

(271,017)

(310)

(271,327)

Other material non-cash items:

​

- credit loss on trade and other receivables

(25,357)

—

(43,470)

—

(68,827)

(9)

(68,836)

- impairment loss on non-current assets

(36,844)

—

(1,059)

(3,156)

(41,059)

—

(41,059)

Segment assets

​

5,727,281

​

—

​

—

​

—

​

5,727,281

​

108,970

​

5,836,251

Segment liabilities

​

3,732,134

​

—

​

—

​

—

​

3,732,134

​

45,836

​

3,777,970

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the year ended June 30, 2021
​	​	​	​	​	​	​	​	Other	​	​
​	​	Reportable segments					​	segment	​	Total
​	​	​	​	​	​	Total reportable	​	​	​	​
​		MINISO brand		TOP TOY brand		segments
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
External revenues	​	8,735,947	​	98,241	​	8,834,188	​	237,471	​	9,071,659
Inter-segment revenue	​	1,978	​	5,832	​	7,810	​	115,701	​	123,511
​	​	​	​	​	​	​	​	​	​	​
Segment revenue		8,737,925		104,073		8,841,998		353,172		9,195,170
Segment profit/(loss) before taxation		378,926		(24,376)		354,550		58,556		413,106
Finance income		38,858		9		38,867		1,566		40,433
Finance costs		(26,324)		(2,021)		(28,345)		(17)		(28,362)
Depreciation and amortization		(252,721)		(11,229)		(263,950)		(1,069)		(265,019)
Other material non-cash items:	​	​
- credit loss on trade and other receivables		(20,208)		(607)		(20,815)		(17)		(20,832)
- impairment loss on non-current assets		(1,850)		(1,091)		(2,941)		—		(2,941)
Segment assets		9,873,002		315,038		10,188,040		164,928		10,352,968
Segment liabilities		3,662,661		333,096		3,995,757		57,119		4,052,876

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the year ended June 30, 2022
​	​	​	​	​	​	​	​	Other	​	​
​	​	Reportable segments					​	segment	​	Total
​	​	​	​	​	​	Total	​	​	​	​
​	​	​	​	TOP TOY	​	reportable	​	​	​	​
​	​	MINISO brand	​	brand	​	segments	​	​	​	​
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
External revenues		9,468,718		446,930		9,915,648		170,001		10,085,649
Inter-segment revenue		895		501		1,396		215,183		216,579
​	​	​	​	​	​	​	​	​	​	​
Segment revenue		9,469,613		447,431		9,917,044		385,184		10,302,228
Segment profit/(loss) before taxation		941,037		(81,536)		859,501		97,455		956,956
Finance income		62,218		416		62,634		3,190		65,824
Finance costs		(26,481)		(6,904)		(33,385)		(11)		(33,396)
Depreciation and amortization		(317,273)		(32,528)		(349,801)		(1,916)		(351,717)
Other material non-cash items:		​		​		​		​		​
- credit loss on trade and other receivables		(27,054)		(1,762)		(28,816)		(108)		(28,924)
- impairment loss on non-current assets		(8,656)		(4,829)		(13,485)		—		(13,485)
Segment assets		8,310,214		519,814		8,830,028		171,163		9,001,191
Segment liabilities		3,552,457		620,953		4,173,410		62,341		4,235,751

Note:

* See Note 5 “Discontinued operations and assets and liabilities held for sale” for details.

Summary of reconciliations of information on reportable segments

​

​	​	​	​	​	​	​
​	​	For the year ended June 30,
​	​	2020	​	2021	​	2022
​		RMB’000		RMB’000		RMB’000
i. Revenue	​	​	​	​	​	​
Total revenue for reportable segments		9,051,833	​	8,841,998		9,917,044
Revenue for other segment		257,416	​	353,172		385,184
Elimination of inter-segment revenue		(47,317)	​	(123,511)		(216,579)
Elimination of discontinued operations		(282,946)	​	—		—
Consolidated revenue		8,978,986	​	9,071,659		10,085,649
​	​	​	​	​	​	​
ii. Profit before taxation			​
Total profit before taxation for reportable segments		575,919	​	354,550		859,501
Profit before taxation for other segment		44,092	​	58,556		97,455
Elimination of discontinued operations		140,840	​	—		—
Unallocated amounts:			​
— Fair value changes of paid-in capital subject to redemption and other preferential rights/redeemable shares with other preferential rights		(680,033)	​	(1,625,287)		—
— Share of loss of an equity-accounted investee, net of tax	​	—	​	(4,011)	​	(8,162)
— Expenses relating to construction of headquarters building and depreciation expense of apartments for use as staff quarters	​	—	​	—	​	(41,981)
Consolidated profit/(loss) before taxation from continuing operations		80,818	​	(1,216,192)		906,813

​

​	​	​	​	​
​	​	As at June 30,
​	​	2021	​	2022
​		RMB’000		RMB’000
iii. Assets
Total assets for reportable segments		10,188,040		8,830,028
Assets for other segment		164,928		171,163
Other unallocated amounts	​	​	​	​
—Interest in an equity-accounted investee	​	352,062	​	—
—Assets relating to construction of headquarters building	​	—	​	2,028,095
—Apartments for use as staff quarters	​	—	​	252,502
Consolidated total assets		10,705,030		11,281,788
​	​	​	​	​
iv. Liabilities
Total liabilities for reportable segments		3,995,757		4,173,410
Liabilities for other segment		57,119		62,341
Other unallocated amounts
—Liabilities relating to construction of headquarters building		—		18,637
Consolidated total liabilities		4,052,876		4,254,388

​

v. Other material items

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​	​	​	​	​	​	​	​	​
​	​	For the year ended June 30, 2020
​		Reportable		​		Elimination of		​
​	​	segment	​	Other	​	discontinued	​	Consolidated
​	​	totals	​	segment	​	operations	​	totals
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
Finance income		25,189		766		(347)		25,608
Finance costs		(32,997)		(65)		1,724		(31,338)
Depreciation and amortization		(271,017)		(310)		2,658		(268,669)
Credit loss on trade and other receivables		(68,827)		(9)		43,470		(25,366)
Impairment loss on non-current assets		(41,059)		—		4,215		(36,844)

​

​	​	​	​	​	​	​
​		For the year ended June 30, 2021
​	​	Reportable	​	​	​	​
​	​	segment	​	Other	​	Consolidated
​		totals		segment		totals
​	​	RMB’000	​	RMB’000	​	RMB’000
Finance income	​	38,867	​	1,566	​	40,433
Finance costs	​	(28,345)	​	(17)	​	(28,362)
Depreciation and amortization		(263,950)		(1,069)		(265,019)
Credit loss on trade and other receivables		(20,815)		(17)		(20,832)
Impairment loss on non-current assets		(2,941)		—		(2,941)

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended June 30, 2022
​		Reportable		​		​		​
​	​	segment	​	Other	​	Unallocated	​	Consolidated
​		totals		segment		amount		totals
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
Finance income		62,634		3,190		520	​	66,344
Finance costs		(33,385)		(11)		—	​	(33,396)
Depreciation and amortization		(349,801)		(1,916)		(38,154)	​	(389,871)
Credit loss on trade and other receivables		(28,816)		(108)		—	​	(28,924)
Impairment loss on non-current assets		(13,485)		—		—	​	(13,485)

​

Summary of geographic information analyses

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​	​	​	​	​	​	​
​	​	For the year ended June 30,
​		2020		2021		2022
​		RMB’000		RMB’000		RMB’000
i. Revenue	​	​	​	​	​	​
the PRC (place of domicile) (of which RMB202,201,000 related to discontinued operations in the year ended June 30, 2020)		6,246,301	​	7,291,219		7,442,156
Other Asian countries excluding the PRC		1,428,035	​	961,622		1,174,323
America		1,221,058	​	584,630		1,189,119
Europe (of which RMB11,311,000 related to discontinued operations in the year ended June 30, 2020)		183,480	​	117,214		174,691
Others (of which RMB69,434,000 related to discontinued operations in the year ended June 30, 2020)		183,058	​	116,974		105,360
Discontinued operations		(282,946)	​	—		—
​		8,978,986	​	9,071,659		10,085,649

​

​	​	​	​	​
​	​	As at June 30,
​	​	2021	​	2022
​		RMB’000		RMB’000
ii. Non-current assets		​		​
the PRC (place of domicile)		902,793		2,575,241
Other Asian countries excluding the PRC		82,414		63,021
America		191,304		204,459
Europe		22,399		10,490
​		1,198,910		2,853,211

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