名创优品2023年度报告 (截至2023年12月31日止六个月)

(A company incorporated in the Cayman Islands with limited liability)( 於開曼群島註冊成立的有限責任公司 ) Stock Code 股份代號 : 9896 ANNUAL REPORT年度報告2023* Company Information2Change of Financial Year end Date5Financial Performance Highlights6Business Review and Outlook9Management Discussion and Analysis21Directors’ Report32Directors and Senior Management46Corporate Governance Report52Other Information74Independent Auditor’s Report88Consolidated Statement of Profit or Loss96Consolidated Statement of Profit or Loss and OtherComprehensive Income97Consolidated Statement of Financial Position98Consolidated Statement of Changes in Equity100Consolidated Statement of Cash Flows102Notes to the Consolidated Financial Statements104Five Year Financial Summary242Definitions243 Company Information DIRECTORS Executive DirectorMr. YE Guofu ()(Chairman and Chief Executive Officer) Independent Non-Executive Directors Ms. XU Lili ()Mr. ZHU Yonghua ()Mr. WANG Yongping () AUDIT COMMITTEE Ms. XU Lili ()(Chairperson)Mr. ZHU Yonghua ()Mr. WANG Yongping () COMPENSATION COMMITTEE Mr. ZHU Yonghua ()(Chairperson)Ms. XU Lili ()Mr. WANG Yongping ()Mr. YE Guofu () NOMINATING AND CORPORATEGOVERNANCE COMMITTEE Mr. WANG Yongping ()(Chairperson)Ms. XU Lili ()Mr. ZHU Yonghua ()Mr. YE Guofu () JOINT COMPANY SECRETARIES Mr. ZHANG Jingjing ()Ms. WONG Hoi Ting () AUTHORISED REPRESENTATIVES Mr. YE Guofu ()Ms. WONG Hoi Ting () HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN CHINA 1098510000 8/F, M PlazaNo. 109 Pazhou AvenueHaizhu District, Guangzhou 510000Guangdong ProvinceChina MINISO•Annual Report 2023 PRINCIPAL PLACE OF BUSINESS IN HONGKONG 31/F, Tower Two, Times Square1 Matheson StreetCauseway BayHong Kong 131 REGISTERED OFFICE Maples Corporate Services LimitedPO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands Maples Corporate Services LimitedPO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands AUDITOR KPMGCertified Public AccountantsPublic Interest Entity Auditor registered in accordance with theAccounting and Financial Reporting Council Ordinance8th Floor, Prince’s Building10 Chater RoadCentralHong Kong 108 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th FloorHopewell Centre183 Queen’s Road EastWan ChaiHong Kong 183171712-1716 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Maples Fund Services (Cayman) LimitedPO Box 1093Boundary Hall, Cricket SquareGrand Cayman, KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093Boundary Hall, Cricket SquareGrand Cayman, KY1-1102Cayman Islands PRINCIPAL BANKS Citibank N.A.China Citic Bank Corporation LimitedAgricultural Bank of China LimitedChina Construction Bank Corporation Company Information 9896 HONG KONG STOCK CODE9896 MNSO NYSE SYMBOLMNSO https://ir.miniso.com COMPANY WEBSITEhttps://ir.miniso.com Change of Financial Year end Date On January 17, 2024, the Board announced that it has resolvedto change the financial year end date of the Company fromJune 30 to December 31 with immediate effect. Accordingly, theaccompanying consolidated financial statements for the currentfinancial period cover a period of six months from July 1, 2023 toDecember 31, 2023. Certain comparative figures, however, arefor the year ended June 30, 2023, and hence may not be directlycomparable. 20241176301231202371202312312023630 Financial Performance Highlights Non-IFRS Financial Measures In evaluating the business, MINISO considers and uses adjustednet profit and adjusted basic and diluted net earnings per shareas supplemental measures to review and assess its operatingperformance. The presentation of these non-IFRS financialmeasures is not intended to be considered in isolation or as asubstitute for the financial information prepared and presentedin accordance with IFRS. MINISO defines adjusted net profit asprofit for the period excluding equity-settled share-based paymentexpenses. MINISO computes adjusted basic and diluted netearnings per share by dividing adjusted net profit attributable tothe equity shareholders of the Company by the number of ordinaryshares used in the basic and diluted earnings per share calculationon an IFRS basis. Financial Performance Highlights MINISO presents these non-IFRS financial measures because theyare used by the management to evaluate its operating performanceand formulate business plans. These non-IFRS financial measuresenable the management to assess its operating results withoutconsidering the impacts of the aforementioned non-cash and otheradjustment items that MINISO does not consider to be indicativeof its operating performance in the future. Accordingly, MINISObelieves that the use of these non-IFRS financial measures providesuseful information to investors and others in understandingand evaluating its operating results in the same manner as themanagement and the Board. These non-IFRS financial measures are not defined under IFRSand are not presented in accordance with IF