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Cash flow information

6 Months Ended

Dec. 31, 2023

Cash flow information

Cash flow information

22 Cash flow information

(a) Reconciliation of (loss)/profit for the reporting period to cash generated from operations:

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	For the six
​	​	​	​	​	​	​	​	​	​	months ended
​	​	​	​	For the year ended June 30,						December 31,
​		​		2021		2022	​	2023		2023
​		Note		RMB’000		RMB’000		RMB’000		RMB’000
(Loss)/profit for the year/period	​	​		(1,429,447)		639,743	​	1,781,829	​	1,256,077
Adjustments for:						​	​		​	​
Interest on lease liabilities		9		26,817	​	32,991	​	34,396	​	25,112
Depreciation and amortization		7		265,019	​	389,871	​	391,167	​	285,241
Interest on loans and borrowings		9		1,545	​	405	​	226	​	90
Interest income		9		(40,433)	​	(66,344)	​	(145,225)	​	(123,969)
Investment income from other investments		8		(66,837)	​	(63,801)	​	(42,921)	​	(14,281)
Net change in fair value of other investments		8		(2,968)	​	(5,709)	​	3,692	​	(14,270)
Losses on disposal of property, plant and equipment and intangible assets		8		2,317	​	5,614	​	5,350	​	1,632
Impairment loss on non-current assets	​	​		2,941	​	13,485	​	3,448	​	4,547
Unrealized foreign exchange (gain)/loss	​	​		(46,378)	​	6,806	​	(45,522)	​	(25,410)
Effect of lease contract cancellation	​	​		(2,630)	​	(25,015)	​	3,681	​	(4,821)
Fair value changes of redeemable shares with other preferential rights	​	​		1,625,287		—	​	—	​	—
Share of loss/(profit) of equity-accounted investees, net of tax	​	​	​	4,011	​	8,162	​	—	​	(268)
Equity-settled share-based payment expenses		7		281,319		82,835	​	62,882	​	46,432
Income tax		10(a)		213,255		267,070	​	551,785	​	396,665
​	​	​	​	​	​	​	​	​	​	​
Changes in working capital:	​	​		​			​	​	​	​
Inventories	​	​		(93,197)		307,966	​	(250,851)	​	(471,722)
Trade and other receivables	​	​		(80,087)		(190,145)	​	(185,768)	​	(316,534)
Contract liabilities	​	​		34,353		86,314	​	(73,539)	​	25,341
Trade and other payables	​	​		386,703		180,122	​	(34,055)	​	363,327
Restricted cash	​	​	​	3,376	​	(28,696)	​	5,303	​	19,103
Deferred income	​	​		26,065		(5,282)	​	19,074	​	(3,985)
​	​	​	​	​	​	​	​	​	​	​
Cash generated from operations	​	​		1,111,031		1,636,392	​	2,084,952	​	1,448,307

​

(b) Reconciliation of liabilities arising from financing activities:

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Redeemable	​	​	​	​	​	​
​	​	Loans and	​	shares with other	​	Interest	​	Lease	​	​
​	​	borrowings	​	preferential rights	​	payable	​	liabilities	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​		​		​		​		Note 24		​
At July 1, 2020	​	416,389	​	2,381,327	​	610	​	602,974	​	3,401,300
​	​	​	​	​	​	​	​	​	​	​
Additions through business combination	​	21,979	​	—	​	—	​	38,713	​	60,692
​	​	​	​	​	​	​	​	​	​	​
Changes from financing cash flows:
Proceeds from loans and borrowings	​	313		—		—		—		313
Repayment of loans and borrowings	​	(416,588)		—		—		—		(416,588)
Interest of loans and borrowings paid	​	—		—		(1,488)		—		(1,488)
Payment of capital element and interest element of lease liabilities	​	—		—		—		(215,762)		(215,762)
​	​	​	​	​	​	​	​	​	​	​
Total changes from financing cash flows		(416,275)		—		(1,488)		(215,762)		(633,525)
​	​	​	​	​	​	​	​	​	​	​
Exchange adjustments		(1,499)		(42,771)		—		(22,607)		(66,877)
​	​	​	​	​	​	​	​	​	​	​
Other changes:										​
Fair value changes of redeemable shares with other preferential rights	​	—		1,625,287		—		—		1,625,287
Decrease in redeemable shares with other preferential rights	​	—		(3,963,843)		—		—		(3,963,843)
Increase in lease liabilities from entering into new leases during the year	​	—		—		—		403,955		403,955
Decrease in lease liabilities from derecognition	​	—	​	—	​	—	​	(29,678)	​	(29,678)
Increase in interest expenses	​	—		—		1,545		26,817		28,362
​	​	​	​	​	​	​	​	​	​	​
Total other changes	​	—	​	(2,338,556)	​	1,545		401,094		(1,935,917)
​	​	​	​	​	​	​	​	​	​	​
At June 30, 2021		20,594		—		667		804,412		825,673

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​
​	​	Loans and	​	Interest	​	Lease	​	​
​	​	borrowings	​	payable	​	liabilities	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​		​		​		Note 24		​
​	​	​	​	​	​	​	​	​
At July 1, 2021		20,594		667		804,412		825,673
​	​	​	​	​	​	​	​	​
Changes from financing cash flows:
Repayment of loans and borrowings	​	(5,295)		—		—		(5,295)
Interest of loans and borrowings paid	​	—		(1,000)		—		(1,000)
Payment of capital element and interest element of lease liabilities	​	—		—		(317,017)		(317,017)
​	​	​	​	​	​	​	​	​
Total changes from financing cash flows		(5,295)		(1,000)		(317,017)		(323,312)
​	​	​	​	​	​	​	​	​
Exchange adjustments		197		(29)		2,260		2,428
​	​	​	​	​	​	​	​	​
Other changes:
Increase in lease liabilities from entering into new leases during the year	​	—		—		338,131		338,131
Decrease in lease liabilities from derecognition	​	—		—		(209,712)		(209,712)
Increase in interest expenses	​	—	​	405	​	32,991	​	33,396
Forgiveness of loans and borrowings	​	(8,548)		—		—		(8,548)
​	​	​	​	​	​	​	​	​
Total other changes		(8,548)		405	​	161,410		153,267
​	​	​	​	​	​	​	​	​
At June 30, 2022		6,948		43		651,065		658,056

​

​	​	​	​	​	​	​	​	​
​		​		​		​		​
​	​	​	​	​	​	​	​	​
​	​	Loans and	​	Interest	​	Lease	​	​
​	​	borrowings	​	payable	​	liabilities	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​		​		​		Note 24		​
At July 1, 2022		6,948		43		651,065		658,056
​	​	​	​	​	​	​	​	​
Additions through business combination (Note 28(a))	​	—	​	—	​	15,313	​	15,313
Changes from financing cash flows:
Repayment of loans and borrowings		(206)		—		—		(206)
Payment of capital element and interest element of lease liabilities		—		—		(346,008)		(346,008)
​	​	​	​	​	​	​	​	​
Total changes from financing cash flows		(206)		—		(346,008)		(346,214)
​	​	​	​	​	​	​	​	​
Exchange adjustments		576		—		25,267		25,843
​	​	​	​	​	​	​	​	​
Other changes:
Increase in lease liabilities from entering into new leases during the year		—		—		718,985		718,985
Decrease in lease liabilities from derecognition		—		—		(213,284)		(213,284)
Increase in interest expenses		—		226		34,396		34,622
Forgiveness of loans and borrowings	​	(103)	​	—	​	—	​	(103)
​	​	​	​	​	​	​	​	​
Total other changes		(103)		226		540,097		540,220
​	​	​	​	​	​	​	​	​
At June 30, 2023		7,215		269		885,734		893,218

​

​	​	​	​	​	​	​	​	​
​		Loans and		Interest		Lease		​
​	​	borrowings	​	payable	​	liabilities	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​	​	​	​	​		Note 24		​
​	​	​	​	​	​	​		​
At July 1, 2023		7,215		269		885,734		893,218
​	​	​	​	​	​	​		​
Changes from financing cash flows:								​
Repayment of loans and borrowings		—		—		—		—
Payment of capital element and interest element of lease liabilities		—		—		(236,519)		(236,519)
​	​	​	​	​	​	​		​
Total changes from financing cash flows		—		—		(236,519)		(236,519)
​	​	​	​	​	​	​		​
Exchange adjustments		44		—		(21,071)		(21,027)
​	​	​	​	​	​	​		​
Other changes:								​
Increase in lease liabilities from entering into new leases during the period		—		—		622,916		622,916
Decrease in lease liabilities from derecognition		—		—		(30,867)		(30,867)
Increase in interest expenses		—		90		25,112		25,202
​	​	​	​	​	​	​		​
Total other changes		—		90		617,161		617,251
​	​	​	​	​	​	​		​
At December 31, 2023		7,259		359		1,245,305		1,252,923

​

​

(c) Total cash out flow for leases:

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	For the six
​	​	​	​	​	​	​	​	months ended
​		For the year ended June 30,						December 31,
​	​	2021	​	2022	​	2023		2023
​		RMB’000		RMB’000		RMB’000		RMB’000
Within operating cash flows		(31,502)	​	(33,032)		(71,185)	​	(38,531)
Within financing cash flows		(215,762)	​	(317,017)		(346,008)	​	(236,519)
​		(247,264)	​	(350,049)		(417,193)	​	(275,050)

​

(d) Non-cash transactions

Non-cash transactions incurred during the year ended June 30, 2021 mainly comprised the conversion of redeemable shares with other preferential rights into ordinary shares upon the date of completion of IPO with the amount of RMB3,963,843,000 transferred from liabilities to equity.

No significant non-cash transaction incurred during the years ended June 30, 2022 and 2023 and the six months ended December 31, 2023.

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- Definition

The entire disclosure for a statement of cash flows.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2023-01-01
-Section Presentation of a statement of cash flows
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI
-URIDate 2023-03-23

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