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Expenses by nature (Tables)

6 Months Ended

Dec. 31, 2023

Expenses by nature

Schedule of cost of sales, selling and distribution and general and administrative expenses

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Cost of inventories (Note 18(a))		6,581,456	​	6,870,976		6,859,362	​	4,292,806
Payroll and employee benefits (i)		916,185	​	864,693		819,592	​	580,801
Rental and related expenses		12,139	​	33,354		69,174	​	80,847
Depreciation and amortization (ii)		265,019	​	389,871		391,167	​	285,241
Licensing expenses		88,063	​	149,612		249,437	​	178,241
Promotion and advertising expenses		214,788	​	242,681		315,976	​	246,883
Logistics expenses		195,593	​	272,363		295,933	​	203,024
Travelling expenses		52,966	​	66,172		66,544	​	45,827
Other expenses		332,375	​	384,730		312,677	​	198,561
Total cost of sales, selling and distribution and general and administrative expenses		8,658,584	​	9,274,452		9,379,862	​	6,112,231

Notes:

(i) Payroll and employee benefits are analyzed as follows:

(ii) Depreciation and amortization are analyzed as follows:

Schedule of payroll and employee benefits

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Salaries, wages and bonus		543,646	​	666,968		657,236	​	463,208
Contributions to social security contribution plan		56,325	​	77,903		75,168	​	53,977
Welfare expenses		34,895	​	36,987		24,306	​	17,184
Equity-settled share-based payment expenses (Note 27)		281,319	​	82,835		62,882	​	46,432
​		916,185	​	864,693		819,592	​	580,801

Schedule of depreciation and amortization

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	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
Property, plant and equipment (Note 13)		30,507	​	58,865		70,706	​	59,652
Right-of-use assets (Note 14)		213,490	​	309,606		334,193	​	239,787
Less: amount capitalized as construction in progress	​	—	​	—	​	(33,907)	​	(22,604)
Intangible assets (Note 15)		21,022	​	21,400		20,175	​	8,406
​		265,019	​	389,871		391,167	​	285,241

​

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