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Segment reporting (Tables)

6 Months Ended

Dec. 31, 2023

Segment reporting

Summary of segment information

​

​	​	​	​
Reportable segments		Operations	​
MINISO brand		Design, buying and sale of lifestyle products	​
TOP TOY brand		Design, buying and sale of pop toys	​

(i) Segment results, assets and liabilities

Summary of segment results, assets and liabilities

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the year ended June 30, 2021
​	​	Reportable segments					​	​	​	​
​	​	MINISO	​	​	​	Total reportable	​	Other	​	​
​		brand	​	TOP TOY brand	​	segments	​	segment	​	Total
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
External revenues		8,735,947		98,241		8,834,188		237,471		9,071,659
Inter-segment revenue		1,978		5,832		7,810		115,701		123,511
​	​	​	​	​	​	​	​	​	​	​
Segment revenue		8,737,925		104,073		8,841,998		353,172		9,195,170
Segment profit/(loss) before taxation		378,926		(24,376)		354,550		58,556		413,106
Finance income		38,858		9		38,867		1,566		40,433
Finance costs		(26,324)		(2,021)		(28,345)		(17)		(28,362)
Depreciation and amortization		(252,721)		(11,229)		(263,950)		(1,069)		(265,019)
Other material non-cash items:		​		​		​		​		​
- credit loss on trade and other receivables		(20,208)		(607)		(20,815)		(17)		(20,832)
- impairment loss on non-current assets		(1,850)		(1,091)		(2,941)		—		(2,941)
Segment assets	​	9,873,002	​	315,038	​	10,188,040	​	164,928	​	10,352,968
Additions to non-current assets during the year*	​	374,825	​	128,585	​	503,410	​	7,385	​	510,795
Segment liabilities	​	3,662,661	​	333,096	​	3,995,757	​	57,119	​	4,052,876

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the year ended June 30, 2022
​	​	Reportable segments					​	​	​	​
​	​	​	​	​	​	Total reportable	​	Other	​	​
​		MINISO brand		TOP TOY brand		segments		segment		Total
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
External revenues	​	9,468,718	​	446,930	​	9,915,648	​	170,001	​	10,085,649
Inter-segment revenue	​	895	​	501	​	1,396	​	215,183	​	216,579
​	​	​	​	​	​	​	​	​	​	​
Segment revenue		9,469,613		447,431		9,917,044		385,184		10,302,228
Segment profit/(loss) before taxation		941,037		(81,536)		859,501		97,455		956,956
Finance income		62,218		416		62,634		3,190		65,824
Finance costs		(26,481)		(6,904)		(33,385)		(11)		(33,396)
Depreciation and amortization		(317,273)		(32,528)		(349,801)		(1,916)		(351,717)
Other material non-cash items:	​	​		​		​		​		​
- credit loss on trade and other receivables		(27,054)		(1,762)		(28,816)		(108)		(28,924)
- impairment loss on non-current assets		(8,656)		(4,829)		(13,485)		-		(13,485)
Segment assets		8,310,214		519,814		8,830,028		171,163		9,001,191
Additions to non-current assets during the year*	​	319,809	​	141,101	​	460,910	​	8,510	​	469,420
Segment liabilities		3,552,457		620,953		4,173,410		62,341		4,235,751

​

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the year ended June 30, 2023
​	​	Reportable segments					​	​	​	​
​	​	​	​	​	​	Total	​	​	​	​
​	​	​	​	TOP TOY	​	reportable	​	Other	​	​
​	​	MINISO brand	​	brand	​	segments	​	segment	​	Total
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
External revenues		10,861,222		533,367		11,394,589		78,619		11,473,208
Inter-segment revenue		71		7,946		8,017		367,032		375,049
​	​	​	​	​	​	​	​	​	​	​
Segment revenue		10,861,293		541,313		11,402,606		445,651		11,848,257
Segment profit/(loss) before taxation		2,354,357		(20,412)		2,333,945		17,814		2,351,759
Finance income		139,577		1,201		140,778		2,969		143,747
Finance costs		(29,751)		(4,863)		(34,614)		(8)		(34,622)
Depreciation and amortization		(302,070)		(64,405)		(366,475)		(4,339)		(370,814)
Other material non-cash items:		​		​		​		​		​
- reversal of credit loss/(credit loss) on trade and other receivables		1,409		(246)		1,163		(91)		1,072
- impairment loss on non-current assets		(1,433)		(2,015)		(3,448)		—		(3,448)
Segment assets		10,573,747		361,397		10,935,144		190,366		11,125,510
Additions to non-current assets during the year*	​	933,768	​	37,434	​	971,202	​	4,221	​	975,423
Segment liabilities		3,937,784		493,044		4,430,828		43,699		4,474,527

​

​	​	​	​	​	​	​	​	​	​	​
​	​	As at and for the six months ended December 31, 2023
​	​	Reportable segments					​	​	​	​
​	​	​	​	​	​	Total	​	​	​	​
​	​	​	​	TOP TOY	​	reportable	​	Other	​	​
​	​	MINISO brand	​	brand	​	segments	​	segment	​	Total
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​		​		​		​		​		​
External revenues		7,251,610		368,842		7,620,452		12,015		7,632,467
Inter-segment revenue		2,198		4,172		6,370		93,921		100,291
​										​
Segment revenue		7,253,808		373,014		7,626,822		105,936		7,732,758
Segment profit before taxation		1,644,839		6,479		1,651,318		2,924		1,654,242
Finance income		120,064		640		120,704		1,911		122,615
Finance costs		(23,042)		(2,146)		(25,188)		(14)		(25,202)
Depreciation and amortization		(245,796)		(31,906)		(277,702)		(3,058)		(280,760)
Other material non-cash items:										​
- (credit loss)/reversal of credit loss on trade and other receivables		(2,791)		988		(1,803)		(277)		(2,080)
- impairment loss on non-current assets		(3,682)		(865)		(4,547)		—		(4,547)
Segment assets		11,547,381		400,602		11,947,983		191,275		12,139,258
Additions to non-current assets during the period*		733,107		75,329		808,436		2,941		811,377
Segment liabilities		4,841,577		335,870		5,177,447		41,403		5,218,850

Note:

* The additions to non-current assets do not include additions to deferred tax assets, non-current prepayments, non-current trade receivables and non-current other investments.

Summary of reconciliations of information on reportable segments

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
i. Revenue	​	​	​	​	​	​	​	​
Total revenue for reportable segments		8,841,998	​	9,917,044		11,402,606	​	7,626,822
Revenue for other segment		353,172	​	385,184		445,651	​	105,936
Elimination of inter-segment revenue		(123,511)	​	(216,579)		(375,049)	​	(100,291)
​	​	​	​	​	​	​	​	​
Consolidated revenue		9,071,659	​	10,085,649		11,473,208	​	7,632,467
​	​	​	​	​	​	​	​	​
ii. Profit before taxation			​				​	​
Total profit before taxation for reportable segments		354,550	​	859,501		2,333,945	​	1,651,318
Profit before taxation for other segment		58,556	​	97,455		17,814	​	2,924
Unallocated amounts:			​				​	​
- Fair value changes of redeemable shares with other preferential rights		(1,625,287)	​	—		—	​	—
- Share of loss of equity-accounted investees, net of tax	​	(4,011)	​	(8,162)	​	—	​	—
- Expenses relating to construction of headquarters building and depreciation expense of apartments for use as staff quarters	​	—	​	(41,981)	​	(18,145)	​	(1,500)
​	​	​	​	​	​	​	​	​
Consolidated (loss)/profit before taxation		(1,216,192)	​	906,813		2,333,614	​	1,652,742

​

​	​	​	​	​	​	​
​	​	​	​	​	​	As at
​	​	As at June 30,				December 31,
​	​	2022	​	2023		2023
​		RMB’000		RMB’000		RMB’000
iii. Assets					​	​
Total assets for reportable segments		8,830,028		10,935,144	​	11,947,983
Assets for other segment		171,163		190,366	​	191,275
Other unallocated amounts	​	​	​	​	​	​
- Assets relating to construction of headquarters building	​	2,028,095	​	2,078,833	​	2,107,557
- Apartments for use as staff quarters	​	252,502	​	243,370	​	238,494
​	​	​	​	​	​	​
Consolidated total assets		11,281,788		13,447,713	​	14,485,309
​	​	​	​	​	​	​
iv. Liabilities					​	​
Total liabilities for reportable segments		4,173,410		4,430,828	​	5,177,447
Liabilities for other segment		62,341		43,699	​	41,403
Other unallocated amounts					​	​
- Liabilities relating to construction of headquarters building		18,637		54,918	​	75,242
​	​	​	​	​	​	​
Consolidated total liabilities		4,254,388		4,529,445	​	5,294,092

​

v. Other material items

​

​	​	​	​	​	​	​
​		For the year ended June 30, 2021
​	​	Reportable	​	​	​	​
​	​	segment	​	Other	​	Consolidated
​		totals		segment		totals
​	​	RMB’000	​	RMB’000	​	RMB’000
Finance income	​	38,867	​	1,566	​	40,433
Finance costs	​	(28,345)	​	(17)	​	(28,362)
Depreciation and amortization		(263,950)		(1,069)		(265,019)
Credit loss on trade and other receivables		(20,815)		(17)		(20,832)
Impairment loss on non-current assets		(2,941)		—		(2,941)

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended June 30, 2022
​		Reportable		​		​		​
​	​	segment	​	Other	​	Unallocated	​	Consolidated
​		totals		segment		amount		totals
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
Finance income		62,634		3,190		520	​	66,344
Finance costs		(33,385)		(11)		—	​	(33,396)
Depreciation and amortization		(349,801)		(1,916)		(38,154)	​	(389,871)
Credit loss on trade and other receivables		(28,816)		(108)		—	​	(28,924)
Impairment loss on non-current assets		(13,485)		—		—	​	(13,485)

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended June 30, 2023
​		Reportable		​		​		​
​	​	segment	​	Other	​	Unallocated	​	Consolidated
​	​	totals	​	segment	​	amount	​	totals
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
Finance income		140,778		2,969		1,478		145,225
Finance costs		(34,614)		(8)		—		(34,622)
Depreciation and amortization		(366,475)		(4,339)		(20,353)		(391,167)
Reversal of credit loss/(credit loss) on trade and other receivables		1,163		(91)		—		1,072
Impairment loss on non-current assets		(3,448)		—		—		(3,448)

​

​	​	​	​	​	​	​	​	​
​	​	For the six months ended December 31, 2023
​	​	Reportable	​	​	​	​	​	​
​	​	segment	​	Other	​	Unallocated	​	Consolidated
​	​	totals	​	segment	​	amount	​	totals
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​	​	​	​	​	​	​		​
Finance income		120,704		1,911		1,354		123,969
Finance costs		(25,188)		(14)		—		(25,202)
Depreciation and amortization		(277,702)		(3,058)		(4,481)		(285,241)
Credit loss on trade and other receivables		(1,803)		(277)		—		(2,080)
Impairment loss on non-current assets		(4,547)		—		—		(4,547)

Summary of geographic information analyses

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
i. Revenue	​	​	​	​	​	​	​	​
the PRC (place of domicile)		7,291,219	​	7,442,156		7,650,821	​	4,843,127
Other Asian countries excluding the PRC		961,622	​	1,174,323		1,821,080	​	1,157,261
America		584,630	​	1,189,119		1,738,058	​	1,403,936
Europe		117,214	​	174,691		151,496	​	154,737
Others		116,974	​	105,360		111,753	​	73,406
​	​	​	​	​	​	​	​	​
​		9,071,659	​	10,085,649		11,473,208	​	7,632,467

​

​	​	​	​	​	​	​
​	​	​	​	​	​	As at
​	​	As at June 30,				Decembr 31,
​	​	2022	​	2023		2023
​		RMB’000		RMB’000		RMB’000
ii. Non-current assets		​		​	​	​
the PRC (place of domicile)		2,575,241		2,672,426	​	3,052,525
Other Asian countries excluding the PRC		63,021		121,614	​	166,623
America		204,459		512,322	​	644,765
Europe		10,490		1,859	​	99,029
​	​	​	​	​	​	​
​		2,853,211		3,308,221	​	3,962,942

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