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Financial risk management and fair values (Tables)

12 Months Ended

Jun. 30, 2022

Disclosure Of Financial Risk Management And Fair Values [Line Items]

Schedule of Group's exposure to credit risk and ECLs for trade receivables


		As at June 30, 2021
				Gross
		Expected		carrying		Loss
		loss rate		amount		allowance
		%		RMB’000		RMB’000
Current (not past due)		2	%	236,210		(4,827)
Less than 90 days past due		5	%	38,141		(1,907)
91 - 270 days past due		12	%	27,838		(3,341)
271 - 450 days past due		26	%	25,055		(6,514)
451 - 810 days past due		58	%	10,347		(6,001)
More than 810 days past due		100	%	19,205		(19,205)
				356,796		(41,795)
Additional loss allowance due to specific consideration on certain distributors				18,032		(18,032)
				374,828		(59,827)


		As at June 30, 2022
				Gross
		Expected		carrying		Loss
		loss rate		amount		allowance
		%		RMB’000		RMB’000
Current (not past due)		2	%	186,151		(3,967)
Less than 90 days past due		8	%	96,508		(7,458)
91 - 270 days past due		23	%	10,554		(2,446)
271 - 450 days past due		38	%	18,224		(6,991)
451 - 810 days past due		75	%	416		(310)
More than 810 days past due		100	%	10,193		(10,193)
				322,046		(31,365)
Additional loss allowance due to specific consideration on certain distributors				53,752		(53,752)
				375,798		(85,117)

Schedule of movement in the loss allowance account in respect of trade receivables


		RMB’000
Balance at July 1, 2020		(43,183)
Credit loss recognized during the year		(19,870)
Exchange adjustment		3,226
Balance at June 30, 2021		(59,827)
Credit loss recognized during the year		(28,924)
Exchange adjustment		3,634
Balance at June 30, 2022		(85,117)

Schedule of remaining contractual maturities at the end of the years presented of the Group's financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contracted rates or, if floating, based on rates current at the end of the year presented) and the earliest date the Group can be required to pay


		As at June 30,
		2021		2022
		RMB’000		RMB’000
Within 1 year or on demand		13,669		445

After 1 year but within 2 years		442		650
After 2 years but within 5 years		1,297		5,853
More than 5 years		5,186		—

		6,925		6,503

		20,594		6,948

Schedule of interest rate profile of the Group's loans and borrowings and cash and cash equivalents


		Interest rates				Interest rates
		%		As at June 30,		%		As at June 30,
				2021				2022
				RMB‘000				RMB‘000
Fixed rate instrument:
Loans and borrowings (Note 26)		0%~9%		(20,594)		0%~9.0%		(6,948)
Cash at bank (Note 23)		2%~2.2%		201,488		1.3%~2.5%		565,402
Term deposits		—		—		0.3%~2.2%		236,878
				180,894				795,332
Variable rate instrument:
Restricted cash (Note 24)		0.3%		3,680		0.3%~1.9%		32,376
Cash at bank (Note 23)		0%~3%		6,569,616		0%~3.5%		4,782,640
				6,573,296				4,815,016

Schedule of exposure to foreign currencies


		Exposure to foreign currencies
		(Expressed in thousands of Renminbi)
		As at June 30, 2021
		United States				Hong Kong
		Dollars		Euros		Dollars		Renminbi		Others
		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other receivables		20,423		—		—		—		1,818
Cash and cash equivalents		402,563		19,927		2,728		601,491		1,306
Trade and other payables		(24,760)		(4,526)		(23,968)		—		(17)
Loans and borrowings		(6,613)		—		—		—		—
Net exposure arising from recognized assets and liabilities		391,613		15,401		(21,240)		601,491		3,107


		Exposure to foreign currencies
		(Expressed in thousands of Renminbi)
		As at June 30, 2022
		United States				Hong Kong
		Dollars		Euros		Dollars		Renminbi		Others
		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other receivables		54,944		5,021		—		—		—
Cash and cash equivalents		486,139		7,516		2,852		2,094		2
Term deposits		336		—		—		—		—
Trade and other payables		(63,576)		(8,909)		(9,364)		—		—
Loans and borrowings		(133)		—		—		—		—
Net exposure arising from recognized assets and liabilities		477,710		3,628		(6,512)		2,094		2

Schedule of Group's financial assets that are measured at fair value


		Fair value at		Fair value measurements as at
		June 30,		June 30, 2021 categorized into
		2021		Level 1		Level 2		Level 3
		RMB’000		RMB’000		RMB’000		RMB’000
Recurring fair value measurement
Assets:
—Other investments		102,968		—		102,968		—


		Fair value at		Fair value measurements as at
		June 30,		June 30, 2022 categorized into
		2022		Level 1		Level 2		Level 3
		RMB’000		RMB’000		RMB’000		RMB’000
Recurring fair value measurement
Assets:
—Other investments		210,523		1,874		208,649		—

Currency risk

Disclosure Of Financial Risk Management And Fair Values [Line Items]

Schedule of instantaneous change in the Group's profit after tax (and retained profits) and other components of consolidated equity that would arise if foreign exchange rates to which the Group has significant exposure at the end of each reporting period had changed at that date, assuming all other risk variables remained constant


		As at June 30, 2021				As at June 30, 2022
				Effect on				Effect on
		Increase/		loss for the		Increase/		profit for the
		(decrease) in		year and		(decrease) in		year and
		foreign		accumulated		foreign		accumulated
		exchange rates		losses		exchange rates		losses
				RMB’000				RMB’000
United States Dollars		1	%	3,242		1	%	4,744
		(1)	%	(3,242)		(1)	%	(4,744)
Euros		1	%	128		1	%	28
		(1)	%	(128)		(1)	%	(28)
Hong Kong Dollars		1	%	(177)		1	%	(65)
		(1)	%	177		(1)	%	65
Renminbi		1	%	6,015		1	%	16
		(1)	%	(6,015)		(1)	%	(16)
Others		1	%	27		1	%	—	*
		(1)	%	(27)		(1)	%	—	*

Note:

*	The amount was less than RMB1,000.

Liquidity risk

Disclosure Of Financial Risk Management And Fair Values [Line Items]

Schedule of remaining contractual maturities at the end of the years presented of the Group's financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contracted rates or, if floating, based on rates current at the end of the year presented) and the earliest date the Group can be required to pay


				More		More
				than 1		than 2						Carrying
		Within		year but		years but		More				amount at
		1 year or		less than		less than		than 5				June 30,
		on demand		2 years		5 years		years		Total		2021
		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other payables		2,809,182		—		—		—		2,809,182		2,809,182
Loans and borrowings		13,944		641		1,880		5,770		22,235		20,594
Lease liabilities		342,211		217,229		277,726		54,848		892,014		804,412
		3,165,337		217,870		279,606		60,618		3,723,431		3,634,188


				More		More
				than 1		than 2						Carrying
		Within		year but		years but		More				amount at
		1 year or		less than		less than		than 5				June 30,
		on demand		2 years		5 years		years		Total		2022
		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other payables		3,072,991		—		—		—		3,072,991		3,072,991
Loans and borrowings		645		845		6,204		—		7,694		6,948
Lease liabilities		263,332		188,172		215,398		39,421		706,323		651,065
		3,336,968		189,017		221,602		39,421		3,787,008		3,731,004