名创优品2024中期报告

(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） Interim Report2024中期報告 Contents Company Information2Change of Financial Year End Date5Financial Performance Highlights6Business Review and Outlook9Management Discussion and Analysis19Corporate Governance27Other Information30Unaudited Consolidated Statement of Profit orLoss42 Unaudited Consolidated Statement of Profit orLoss and Other Comprehensive Income43Unaudited Consolidated Statement of FinancialPosition44Unaudited Consolidated Statement of Changesin Equity46Unaudited Consolidated Statement of CashFlows48Notes to the Unaudited Interim Financial Report49Review Report89Definitions91 Company Information DIRECTORS Executive DirectorMr. YE Guofu ()(Chairman and Chief Executive Officer) Independent Non-Executive DirectorsMs. 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 PRINCIPAL PLACE OFBUSINESS IN HONG KONG Flats B-D, 35/F, Plaza 8888 Yeung Uk RoadTsuen Wan, the New TerritoriesHong Kong 88Plaza 8835 B-D 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 withthe Accounting 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 Company Information 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 9896 HONG KONG STOCK CODE9896 MNSO NYSE SYMBOLMNSO https://ir.miniso.com COMPANY WEBSITEhttps://ir.miniso.com Change of Financial Year End Date 202411763012312024112024630 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,the accompanying interim financial report for the current interimfinancial period covers a period of six months from January 1, 2024to June 30, 2024. Financial Performance Highlights Non-IFRS Financial Measures EBITDAEBITDA In evaluating the business, MINISO considers and uses adjustednet profit, adjusted EBITDA and adjusted basic and diluted netearnings per share as supplemental measures to review and assessits operating performance. The presentation of these non-IFRSfinancial measures is not intended to be considered in isolation oras a substitute 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 defines adjusted EBITDA as adjusted net profitplus depreciation and amortization, finance costs and incometax expense. MINISO computes adjusted basic and diluted netearnings per share by dividing adjusted net profit attributable to theequity shareholders of the Company by the number of Shares usedin the basic and diluted earnings per share calculation on an IFRSbasis. 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 IFRS. These non-IFRSfinancial measures have limitations a