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Financial risk management and fair values (Tables)

6 Months Ended

Dec. 31, 2023

Disclosure Of Financial Risk Management And Fair Values

Schedule of Group's exposure to credit risk and ECLs for trade receivables

​

​	​	​	​	​	​	​
​	​	As at June 30, 2022
​		​		Gross		​
​		Expected		carrying		Loss
​	​	loss rate		amount	​	allowance
​		%		RMB’000		RMB’000
​	​	​	​	​	​	​
Current (not past due)		2	%	186,151		(3,967)
Less than 90 days past due		8	%	96,508		(7,458)
91 - 270 days past due		23	%	10,554		(2,446)
271 - 450 days past due		38	%	18,224		(6,991)
451 - 810 days past due	​	75	%	416	​	(310)
More than 810 days past due		100	%	10,193	​	(10,193)
​	​	​	​	​	​	​
​	​	​	​	322,046	​	(31,365)
Additional loss allowance due to specific consideration on certain distributors		​		53,752		(53,752)
​	​	​	​	​	​	​
​		​		375,798	​	(85,117)

​

​	​	​	​	​	​	​
​	​	As at June 30, 2023
​		​		Gross		​
​		Expected		carrying		Loss
​	​	loss rate		amount	​	allowance
​		%		RMB’000		RMB’000
​	​	​	​	​	​	​
Current (not past due)	​	2	%	288,057		(6,547)
Less than 90 days past due	​	10	%	22,419		(2,306)
91 - 270 days past due	​	28	%	3,223		(890)
271 - 450 days past due	​	53	%	2,267		(1,194)
451 - 810 days past due	​	58	%	2,223	​	(1,289)
More than 810 days past due	​	100	%	1,419	​	(1,419)
​	​	​	​	​	​	​
​	​	​	​	319,608	​	(13,645)
Additional loss allowance due to specific consideration on certain distributors		​		75,119		(75,119)
​	​	​	​	​	​	​
​		​		394,727	​	(88,764)

​

​	​	​	​	​	​	​
​	​	As at December 31, 2023
​	​	​	​	Gross	​	​
​	​	Expected	​	carrying	​	Loss
​	​	loss rate	​	amount	​	allowance
​		%		RMB’000		RMB’000
​	​	​	​	​		​
Non-current portion		2	%	18,045		(433)
​	​	​	​	​		​
Current portion						​
Current (not past due)		2	%	376,711		(8,828)
Less than 90 days past due		11	%	58,127		(6,600)
91 - 270 days past due		27	%	9,791		(2,647)
271 - 450 days past due		75	%	317		(237)
451 - 810 days past due		79	%	1,445		(1,142)
More than 810 days past due		100	%	1,010		(1,010)
​	​	​		447,401		(20,464)
​	​	​	​	​		​
Additional loss allowance due to specific consideration on certain distributors				57,537		(57,537)
​	​	​	​	​	​	​
​	​	​		504,938		(78,001)
​	​	​	​	​		​
​	​	​		522,983		(78,434)

Schedule of movement in the loss allowance account in respect of trade receivables

​

​	​	​
​		RMB’000
Balance at July 1, 2021	​	(59,827)
​	​	​
Credit loss recognized during the year	​	(28,924)
Exchange adjustment	​	3,634
​	​	​
Balance at June 30, 2022		(85,117)
Credit loss recognized during the year	​	(908)
Exchange adjustment	​	(2,739)
​	​	​
Balance at June 30, 2023		(88,764)
Credit loss recognized during the period	​	(2,080)
Written off during the period	​	10,476
Exchange adjustment	​	1,934
​	​	​
Balance at December 31, 2023	​	(78,434)

Schedule of interest rate profile of the Group's loans and borrowings and cash and cash equivalents

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at June 30,

​

As at June 30,

​

As at December 31,

​

​

Interest rates

​

2022

​

Interest rates

​

2023

​

Interest rates

​

2023

​

​

%

​

RMB‘000

​

%

​

RMB‘000

​

%

​

RMB‘000

Fixed rate instrument:

​

​

​

​

​

​

​

​

​

​

​

​

Loans and borrowings

0%~9.0%

​

(6,948)

3.0%

​

(7,215)

​

3.0%

​

(7,259)

Cash at bank (Note 20)

​

1.3%~2.5%

​

565,402

​

3.08%~5.25%

​

1,040,921

​

3.75%

​

103,207

Term deposits

0.3%~2.2%

236,878

​

0.9%~5.5%

​

681,715

​

0.9%~6.02%

​

310,759

​

​

​

​

795,332

​

​

​

1,715,421

​

​

​

406,707

Variable rate instrument:

​

​

​

​

Restricted cash (Note 21)

0.3%~1.9%

​

32,376

0.3%~1.8%

​

27,073

​

0.2%~1.8%

​

7,970

Cash at bank (Note 20)

​

0%~3.5%

​

4,782,640

​

0%~3.5%

​

5,447,716

​

0%~5.2%

​

6,311,451

​

​

4,815,016

​

​

​

5,474,789

​

​

​

6,319,421

Schedule of exposure to foreign currencies

​

​	​	​	​	​	​	​	​	​	​	​
​		Exposure to foreign currencies
​	​	(Expressed in thousands of Renminbi)
​	​	As at June 30, 2022
​	​	United States	​	​	​	Hong Kong	​	​	​	​
​	​	Dollars	​	Euros	​	Dollars	​	Renminbi	​	Others
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other receivables		54,944		5,021		—		—	​	—
Cash and cash equivalents		486,139		7,516		2,852		2,094	​	2
Term deposits	​	336	​	—	​	—	​	—	​	—
Trade and other payables		(63,576)		(8,909)		(9,364)		—	​	—
Loans and borrowings		(133)		—		—		—	​	—
Net exposure arising from recognized assets and liabilities		477,710		3,628		(6,512)		2,094	​	2

​

​	​	​	​	​	​	​	​	​	​	​
​		Exposure to foreign currencies
​	​	(Expressed in thousands of Renminbi)
​	​	As at June 30, 2023
​	​	United States	​	​	​	Hong Kong	​	​	​	​
​	​	Dollars	​	Euros	​	Dollars	​	Renminbi	​	Others
​		RMB’000		RMB’000		RMB’000		RMB’000		RMB’000
Trade and other receivables		61,922		—		—		—	​	—
Cash and cash equivalents		455,032		6,677		5,100		2,429	​	3
Term deposits	​	344	​	—	​	—	​	—	​	—
Trade and other payables		(83,094)		(4,664)		(13,950)		—	​	—
Net exposure arising from recognized assets and liabilities		434,204		2,013		(8,850)		2,429	​	3

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Exposure to foreign currencies
​	​	(Expressed in thousands of Renminbi)
​	​	As at December 31, 2023
​	​	United States	​	​	​	Hong Kong	​	​	​	​
​	​	Dollars	​	Euros	​	Dollars	​	Renminbi	​	Others
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
​		​		​		​		​		​
Trade and other receivables		141,973		20		23,814		—		3,889
Cash and cash equivalents		309,966		37,492		7,868		3,068		19
Term deposits		35,712		—		—		—		—
Trade and other payables		(82,669)		(5,151)		(11,401)		(820)		(930)
​	​	​	​	​	​	​	​	​		​
Net exposure arising from recognized assets and liabilities		404,982		32,361		20,281		2,248		2,978

Schedule of Group's financial assets that are measured at fair value

​

​	​	​	​	​	​	​	​	​
​	​	Fair value at	​	Fair value measurements as at
​	​	June 30,	​	June 30, 2022 categorized into
​		2022		Level 1		Level 2		Level 3
​		RMB’000		RMB’000		RMB’000		RMB’000
Recurring fair value measurement
Assets:
Other investments:		​	​	​	​	​	​	​
- Investments in trust investment schemes	​	208,649	​	—	​	208,649	​	—
- Investment in a monetary fund	​	1,874	​	1,874	​	—	​	—

​

​	​	​	​	​	​	​	​	​
​	​	Fair value at	​	Fair value measurements as at
​	​	June 30,	​	June 30, 2023 categorized into
​		2023		Level 1		Level 2		Level 3
​		RMB’000		RMB’000		RMB’000		RMB’000
Recurring fair value measurement	​
Assets:	​
Other investments:	​	​	​	​	​	​	​	​
- Investments in trust investment schemes	​	205,329	​	—	​	205,329	​	—
- Investment in an unlisted Partnership Enterprise	​	73,870	​	—	​	73,870	​	—

​

​	​	​	​	​	​	​	​	​
​		Fair value at		Fair value measurements as at
​	​	December 31,	​	December 31, 2023 categorized into
​		2023		Level 1		Level 2		Level 3
​	​	RMB’000	​	RMB’000	​	RMB’000	​	RMB’000
Recurring fair value measurement		​		​		​		​
Assets:		​		​		​		​
Other investments:		​		​		​		​
- Investments in trust investment schemes		202,866		—		202,866		—
- Investment in a wealth management product		50,000		—		50,000		—
- Investment in an unlisted Partnership Enterprise		90,603		—		—		90,603

Currency risk

Disclosure Of Financial Risk Management And Fair Values

Schedule of instantaneous change in the Group's profit after tax (and retained profits) and other components of consolidated equity that would arise if foreign exchange rates to which the Group has significant exposure at the end of each reporting period had changed at that date, assuming all other risk variables remained constant

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​		As at June 30, 2022				As at June 30, 2023				As at December 31, 2023
​	​	​	​	Effect on	​	​	​	Effect on		​	​	Effect on
​	​	Increase/	​	profit for the	​	Increase/	​	profit for the		Increase/	​	profit for the
​	​	(decrease) in	​	year and	​	(decrease) in	​	year and		(decrease) in	​	period and
​	​	foreign	​	accumulated	​	foreign	​	retained		foreign	​	retained
​		exchange rates		losses		exchange rates	​	earnings		exchange rates		earnings
​	​	​	​	RMB’000	​	​	​	RMB’000	​	​	​	RMB’000
United States Dollars		1	%	4,744	​	1	%	4,324	​	1	%	3,375
​		(1)	%	(4,744)	​	(1)	%	(4,324)	​	(1)	%	(3,375)
Euros		1	%	28	​	1	%	19	​	1	%	270
​		(1)	%	(28)	​	(1)	%	(19)	​	(1)	%	(270)
Hong Kong Dollars		1	%	(65)	​	1	%	(89)	​	1	%	208
​		(1)	%	65	​	(1)	%	89	​	(1)	%	(208)
Renminbi	​	1	%	16	​	1	%	20	​	1	%	19
​	​	(1)	%	(16)	​	(1)	%	(20)	​	(1)	%	(19)
Others		1	%	—	*	1	%	—	*	1	%	25
​		(1)	%	—	*	(1)	%	—	*	(1)	%	(25)

Note:

* The amount was less than RMB1,000.

Liquidity risk

Disclosure Of Financial Risk Management And Fair Values

Schedule of remaining contractual maturities at the end of the years presented of the Group's financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contracted rates or, if floating, based on rates current at the end of the year presented) and the earliest date the Group can be required to pay

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

More

​

More

​

​

​

​

​

​

​

​

​

​

than 1

​

than 2

​

​

​

​

​

Carrying

​

​

Within

​

year but

​

years but

​

More

​

​

​

amount at

​

​

1 year or

less than

​

less than

​

than 5

​

​

​

June 30,

​

on demand

2 years

5 years

years

Total

2022

​

​

RMB’000

​

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

Trade and other payables

​

3,072,991

​

—

​

—

​

—

​

3,072,991

​

3,072,991

Loans and borrowings

645

845

6,204

—

7,694

6,948

Lease liabilities

263,332

188,172

215,398

39,421

706,323

651,065

​

3,336,968

189,017

221,602

39,421

3,787,008

3,731,004

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

More

​

More

​

​

​

​

​

​

​

​

​

​

than 1

​

than 2

​

​

​

​

​

Carrying

​

​

Within

​

year but

​

years but

​

More

​

​

​

amount at

​

​

1 year or

​

less than

​

less than

​

than 5

​

​

​

June 30,

​

​

on demand

2 years

5 years

years

Total

2023

​

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

Trade and other payables

​

3,019,302

​

—

​

—

​

—

​

3,019,302

​

3,019,302

Loans and borrowings

216

918

6,716

—

7,850

7,215

Lease liabilities

334,778

259,948

260,188

110,215

965,129

885,734

​

3,354,296

260,866

266,904

110,215

3,992,281

3,912,251

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

More than

More than

Carrying

​

​

Within

​

1 year but

​

2 years but

​

​

​

​

​

amount at

​

​

1 year or

​

less than

​

less than

​

More than

​

​

​

December 31,

​

​

on demand

​

2 years

​

5 years

​

5 years

​

Total

​

2023

​

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

​

​

​

​

​

​

​

​

​

​

​

​

Trade and other payables

3,389,826

—

12,411

—

3,402,237

3,402,237

Loans and borrowings

935

2,360

4,497

—

7,792

7,259

Lease liabilities

457,747

403,679

399,187

102,502

1,363,115

1,245,305

​

​

​

​

​

​

​

​

​

​

​

​

​

3,848,508

406,039

416,095

102,502

4,773,144

4,654,801

X

- Definition

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