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Goodwill (Tables)

12 Months Ended

Jun. 30, 2022

Goodwill

Summary of goodwill

​

​	​	​
Cost:		RMB’000
At July 1, 2020	​	—
Acquisition through business combination (Note 33)		19,640
At June 30, 2021	​	19,640
Exchange adjustments	​	(252)
At June 30, 2022		19,388
Impairment:
At July 1, 2020, June 30, 2021 and June 30, 2022		—
Carrying amount:
At June 30, 2021		19,640
At June 30, 2022		19,388

Summary of impairment tests for cash-generating unit (CGU) containing goodwill

​

​	​	​	​	​
​	​	As at June 30,
​	​	2021	​	2022
​		RMB’000		RMB’000
MINISO SG Pte. Ltd.	​	19,640	​	19,388
Total		19,640		19,388

​

Schedule of key assumptions used in the estimation of value in use

​

​	​	​	​	​	​
​		As at June 30,			​
​	​	2021	​	2022	​
Pre-tax discount rate		13.2	%	16.1	%
Terminal value growth rate		1.4	%	1.9	%
Revenue growth rate (average of next five years)		21.8	%	15.0	%

​

Description of sensitivity analysis pre tax discount rate and revenue growth rate

​

​	​	​	​	​
​		As at June 30,
​	​	2021		2022
​		RMB’000		RMB’000
Pre-tax discount rate increase by 5%	​	7,363		3,981
Revenue growth rate (average of next five years) decrease by 2%	​	151		604

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- Definition

The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]

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- Definition

The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

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