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Right of use assets (Tables)

12 Months Ended

Jun. 30, 2022

Right-of-use assets

Schedule of right of use assets

The analysis of the net book value of right-of-use assets by class of underlying asset is as follows:

​

​	​	​	​	​	​	​	​	​
​		​		Warehouse		Land use	​	​
​	​	Property	​	equipment	​	right	​	​
​	​	(Note (i))	​	(Note (ii))	​	(Note (iii))	​	Total
​		RMB’000		RMB’000		RMB’000		RMB’000
Cost:	​		​		​	​	​
At July 1, 2020		832,657		24,857		—	​	857,514
Acquisitions through business combination	​	36,632	​	—	​	—	​	36,632
Additions		392,648		11,305		—	​	403,953
Derecognition		(155,478)		(24,179)		—	​	(179,657)
Exchange adjustments		(29,042)		(281)		—	​	(29,323)
​	​	​	​	​	​	​	​	​
At June 30, 2021		1,077,417		11,702		—	​	1,089,119
Acquisition of a subsidiary (Note 33(b))	​	—	​	—	​	1,781,595	​	1,781,595
Additions		337,717		414		815	​	338,946
Derecognition		(408,249)		(1,470)		—	​	(409,719)
Exchange adjustments		6,239		2		—	​	6,241
​	​	​	​	​	​	​	​	​
At June 30, 2022		1,013,124		10,648		1,782,410	​	2,806,182
​	​	​	​	​	​	​	​	​
Accumulated depreciation:						​	​
At July 1, 2020		(299,001)		(13,018)		—	​	(312,019)
Charge for the year		(205,344)		(8,146)		—	​	(213,490)
Derecognition		131,424		19,425		—	​	150,849
Exchange adjustments		13,033		191		—	​	13,224
​	​	​	​	​	​	​	​	​
At June 30, 2021		(359,888)		(1,548)		—	​	(361,436)
​	​	​	​	​	​	​	​	​
Charge for the year		(275,310)		(3,765)		(30,531)	​	(309,606)
Derecognition		243,575		1,470		—	​	245,045
Exchange adjustments		(2,917)		(1)		—	​	(2,918)
​	​	​	​	​	​	​	​	​
At June 30, 2022		(394,540)		(3,844)		(30,531)	​	(428,915)
​	​	​	​	​	​	​	​	​
Impairment:						​	​
At July 1, 2020		(42,628)		—		—	​	(42,628)
Charge for the year		—		—		—	​	—
Derecognition	​	1,759	​	—	​	—	​	1,759
Exchange adjustments		3,073		—		—	​	3,073
​	​	​	​	​	​	​	​	​
At June 30, 2021		(37,796)		—		—	​	(37,796)
​	​	​	​	​	​	​	​	​
Charge for the year		—		—		—	​	—
Derecognition		4,249		—		—	​	4,249
Exchange adjustments	​	(1,131)	​	—	​	—	​	(1,131)
At June 30, 2022		(34,678)		—		—	​	(34,678)
​	​	​	​	​	​	​	​	​
Net book value:						​	​	​
At June 30, 2021		679,733		10,154		—	​	689,887
​	​	​	​	​	​	​	​	​
At June 30, 2022		583,906		6,804		1,751,879	​	2,342,589

The analysis of expense items in relation to leases recognized in profit or loss is as follows:

​

​	​	​	​	​	​	​
​	​	For the year ended June 30,
​		2020	​	2021		2022
​		RMB’000		RMB’000		RMB’000
Depreciation charge of right-of-use assets by class of underlying asset:	​	​	​		​
Property		203,662	​	205,344		275,310
Warehouse equipment		10,455	​	8,146		3,765
Land use right	​	—	​	—	​	30,531
​		214,117	​	213,490		309,606
​	​	​	​	​	​	​
Interest on lease liabilities (Note 10)		26,117	​	26,817		32,991
Expense relating to short-term leases and other leases with remaining lease term ending on or before June 30		28,486	​	28,656		28,384
Variable lease payments not included in the measurement of lease liabilities		3,521	​	2,846		4,648
COVID-19 rent concessions		(12,802)	​	(42,698)		(35,548)

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- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

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-URIDate 2021-03-24

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