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Company level financial information

6 Months Ended

Dec. 31, 2023

Company level financial information

Company level financial information

33 Company level financial information

The following presents condensed parent company financial information of the Group.

(i) Condensed statement of profit or loss

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Other income	​	4,274	​	6,038		6,468	​	10,433
General and administrative expenses	​	(9,734)	​	(19,038)	​	(37,854)	​	(20,345)
Other net income/(loss)	​	52,056	​	6,607	​	(11,418)	​	5,558
Operating profit/(loss)	​	46,596	​	(6,393)	​	(42,804)	​	(4,354)
Finance income	​	1,030	​	2,930	​	25,608	​	44,400
Finance costs	​	(2)	​	—	​	—	​	—
Net finance income	​	1,028	​	2,930	​	25,608	​	44,400
Fair value changes of redeemable shares with other preferential rights	​	(1,625,287)	​	—	​	—	​	—
Share of loss of equity-accounted investee, net of tax	​	(4,011)	​	(8,162)	​	—	​	—
(Loss)/profit before taxation	​	(1,581,674)	​	(11,625)	​	(17,196)	​	40,046
Income tax expense	​	—	​	—	​	—	​	(3,137)
(Loss)/profit for the year/period	​	(1,581,674)	​	(11,625)	​	(17,196)	​	36,909

​

(ii) Condensed statement of profit or loss and other comprehensive income

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
(Loss)/profit for the year/period		(1,581,674)	​	(11,625)	​	(17,196)	​	36,909
Items that may be reclassified subsequently to profit or loss:		​	​	​	​	​	​	​
Exchange differences on translation of financial statements of the Company		(191,443)	​	174,150	​	383,743	​	(86,224)
Other comprehensive (loss)/income for the year/period		(191,443)	​	174,150	​	383,743	​	(86,224)
Total comprehensive (loss)/income for the year/period		(1,773,117)	​	162,525	​	366,547	​	(49,315)

​

(iii) Condensed statement of financial position

​

​	​	​	​	​	​	​	​	​
​		​		​	​	​	​	As at
​		Note		As at June 30,				December 31,
​	​	​	​	2022		2023	​	2023
​		​		RMB’000		RMB’000	​	RMB’000
ASSETS	​				​	​	​	​
Non-current assets	​				​	​	​	​
Investments in subsidiaries	​	​		​	​	​	​	​
- Cost-accounted investments in subsidiaries	​	​		2,112,276	​	2,300,637	​	2,259,187
- Amounts due from subsidiaries	​	​		1,968,572	​	1,443,759	​	1,508,405
​	​	​	​	​	​	​	​	​
​	​	​		4,080,848	​	3,744,396	​	3,767,592
Current assets	​	​		​	​	​	​	​
Other investments	​	​		1,874	​	—	​	—
Other receivables	​	​	​	65,907	​	7,703	​	2,450
Cash and cash equivalents	​	​		646,921	​	1,225,474	​	372,459
Term deposits	​	​	​	201,342	​	361,371	​	145,587
​	​	​	​	​	​	​	​	​
​	​	​	​	916,044	​	1,594,548	​	520,496
​	​	​	​	​	​	​	​	​
Total assets		​		4,996,892	​	5,338,944	​	4,288,088
​	​	​	​	​	​	​	​	​
EQUITY					​		​
Share capital	​	26(a)		92	​	95	​	95
Additional paid-in capital	​	26(a)		7,982,824	​	7,257,080	​	6,333,584
Other reserves	​	​		(1,627,210)	​	(1,242,585)	​	(1,401,580)
Accumulated losses	​	​		(1,440,512)	​	(726,810)	​	(689,901)
​	​	​	​	​	​	​	​	​
Total equity		​		4,915,194	​	5,287,780	​	4,242,198
​	​	​	​	​	​	​	​	​
LIABILITIES		​			​		​
Non-current liabilities		​			​		​
Deferred income	​	​	​	14,488	​	8,821	​	5,297
​	​	​	​	14,488	​	8,821	​	5,297
Current liabilities	​	​	​	​	​	​	​	​
Other payables	​	​	​	60,915	​	35,565	​	33,950
Deferred income	​	​	​	6,295	​	6,778	​	6,643
​	​	​	​	​	​	​	​	​
​	​	​	​	67,210	​	42,343	​	40,593
​	​	​	​	​	​	​	​	​
Total liabilities		​		81,698	​	51,164	​	45,890
​	​	​	​	​	​	​	​	​
Total equity and liabilities		​		4,996,892	​	5,338,944	​	4,288,088

​

(iv) Condensed statement of cash flow

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Net cash from/(used in) operating activities	​	28,366	​	(16,177)	​	(43,240)	​	(22,277)
Net cash (used in)/from investing activities	​	(3,432,692)	​	120,173	​	528,830	​	259,852
Net cash from/(used in) financing activities	​	4,181,655	​	(395,322)	​	43,396	​	(1,083,077)
Net increase/(decrease) in cash and cash equivalents	​	777,329	​	(291,326)	​	528,986	​	(845,502)
Cash and cash equivalents at beginning of the year/period	​	153,889	​	925,638	​	646,921	​	1,225,474
Effect of movements in exchange rates on cash held	​	(5,580)	​	12,609	​	49,567	​	(7,513)
Cash and cash equivalents at end of the year/period		925,638	​	646,921	​	1,225,474	​	372,459

​

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- Definition

The disclosure of information about separate financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2023-01-01
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS27_g15-17_TI
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Section Objective
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS12_g1-4_TI
-URIDate 2023-03-23

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