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Revenue (Tables)

6 Months Ended

Dec. 31, 2023

Revenue

Summary of reconciliation of the disaggregated revenue

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Major products/service lines		​	​				​	​
— Sales of lifestyle and pop toy products		​	​				​	​
— Retail sales in self-operated stores		323,775	​	555,226		990,048	​	1,004,114
— Product sales to franchisees		5,506,365	​	5,499,267		5,960,518	​	3,857,191
— Sales to offline distributors		1,509,840	​	2,072,061		2,612,742	​	1,660,860
— Online sales	​	663,197	​	651,039	​	706,397	​	355,380
— Other sales channels		33,499	​	220,069		87,530	​	44,149
​	​	​	​	​	​	​	​	​
Sub-total		8,036,676	​	8,997,662		10,357,235	​	6,921,694
— License fees, sales-based royalties, and sales-based management and consultation service fees		​	​	​		​	​	​
— License fees		72,392	​	109,166		84,711	​	37,074
— Sales-based royalties		97,848	​	97,453		102,089	​	66,113
— Sales-based management and consultation service fees		488,138	​	478,775		500,775	​	323,182
​	​	​	​	​	​	​	​	​
Sub-total		658,378	​	685,394		687,575	​	426,369
​	​	​	​	​	​	​	​	​
— Others*		376,605	​	402,593		428,398	​	284,404
​	​	​	​	​	​	​	​	​
​	​	9,071,659	​	10,085,649		11,473,208	​	7,632,467
Timing of revenue recognition	​	​	​	​	​	​	​	​
— Point in time	​	8,413,281	​	9,321,490	​	10,619,987	​	7,195,509
— Over time	​	658,378	​	764,159	​	853,221	​	436,958
​	​	​	​	​	​	​	​	​
Revenue from contracts with customers		9,071,659	​	10,085,649	​	11,473,208	​	7,632,467

Note:

* Others mainly represented sales of fixtures to franchisees and distributors and membership fee income.

​

Summary of revenue from individual customer contributing over 10% of total revenue

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Customer A		941,541		N/A*		N/A*	​	N/A*

Note:

* Less than 10% of the Group’s revenue in the respective reporting period.

Summary of receivables, contract liabilities from contracts with customers

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	As at
​	​	​	​	As at June 30,				December 31,
​	​	​	​	2022	​	2023		2023
​		Note		RMB’000		RMB’000		RMB’000
Receivables, which are included in ‘trade and other receivables’		19		​	​	​	​	​
— Current portion	​	​	​	290,681	​	305,963	​	426,937
— Non-current portion	​	​	​	—	​	—	​	17,612
​	​	​	​	​	​	​	​	​
Total receivables, which are included in ‘trade and other receivables’	​	​	​	290,681	​	305,963	​	444,549
​	​	​	​	​	​	​	​	​
Contract liabilities				​		​	​	​
— Current portion				(361,522)		(292,887)	​	(324,028)
— Non-current portion				(51,658)		(46,754)	​	(40,954)
​	​	​	​	​	​	​	​	​
Total contract liabilities				(413,180)		(339,641)	​	(364,982)

​

​	​	​	​	​	​	​
​	​	​	​	​	​	As at
​	​	As at June 30,				December 31,
​	​	2022	​	2023		2023
​		RMB’000		RMB’000		RMB’000
Contract liabilities are analyzed as follows:					​	​
— Advance payments received from customers for purchase of goods	​	219,192	​	231,636	​	267,063
— Deferred revenue related to license fees	​	88,536	​	89,498	​	82,914
— Deferred revenue related to membership fees		96,025		5,215	​	210
— Deferred revenue related to loyalty points		9,427		13,292	​	14,795
​	​	​	​	​	​	​
​		413,180		339,641	​	364,982

Summary of movements in contract liabilities

​

​	​	​
​		Contract
​	​	liabilities
​		RMB’000
Balance at July 1, 2021		326,866
​		​
Decrease in contract liabilities as a result of recognizing revenue during the year that was included in the contract liabilities at the beginning of the year		(266,919)
Increase in contract liabilities as a result of receiving advance payment for purchase of goods		219,192
Increase in contract liabilities as a result of receiving payment of license fees		28,589
Increase in contract liabilities as a result of receiving payment of membership fees	​	96,025
Increase in contract liabilities as a result of loyalty points	​	9,427
​	​	​
Balance at June 30, 2022		413,180
Decrease in contract liabilities as a result of recognizing revenue during the year that was included in the contract liabilities at the beginning of the year		(361,522)
Increase in contract liabilities as a result of receiving advance payment for purchase of goods	​	231,636
Increase in contract liabilities as a result of receiving payment of license fees	​	37,840
Increase in contract liabilities as a result of receiving payment of membership fees		5,215
Increase in contract liabilities as a result of loyalty points		13,292
​	​	​
Balance at June 30, 2023		339,641
Decrease in contract liabilities as a result of recognizing revenue during the period that was included in the contract liabilities at the beginning of the period	​	(292,887)
Increase in contract liabilities as a result of receiving advance payment for purchase of goods	​	267,063
Increase in contract liabilities as a result of receiving payment of license fees	​	36,370
Increase in contract liabilities as a result of loyalty points	​	14,795
​	​	​
Balance at December 31, 2023	​	364,982

X

- Definition

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

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- Definition

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

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