名创优品2024年度报告

(於開曼群島註冊成立的有限責任公司 )(A company incorporated in the Cayman Islands with limited liability) Stock Code股份代號: 9896 Company Information2Change of Financial Year End Date5Financial Performance Highlights6Business Review and Outlook10Management Discussion and Analysis25Directors’ Report35Directors and Senior Management50Corporate Governance Report56Other Information78Independent Auditor’s Report92Consolidated Statements of Profit or Loss98Consolidated Statements of Profit or Loss andOther Comprehensive Income99Consolidated Statements of Financial Position100Consolidated Statements of Changes in Equity102Consolidated Statements of Cash Flows104Notes to the Consolidated Financial Statements106Five Year Financial Summary238Definitions239 Contents Company Information DIRECTORS Executive DirectorMr. YE Guofu(Chairman and Chief Executive Officer) Independent Non-Executive Directors Ms. XU LiliMr. ZHU YonghuaMr. WANG Yongping AUDIT COMMITTEE Ms. XU Lili(Chairperson)Mr. ZHU YonghuaMr. WANG Yongping COMPENSATION COMMITTEE Mr. ZHU Yonghua(Chairperson)Ms. XU LiliMr. WANG YongpingMr. YE Guofu NOMINATING AND CORPORATEGOVERNANCE COMMITTEE Mr. WANG Yongping(Chairperson)Ms. XU LiliMr. ZHU YonghuaMr. YE Guofu JOINT COMPANY SECRETARIES Mr. ZHANG JingjingMs. WONG Hoi Ting AUTHORISED REPRESENTATIVES Mr. YE GuofuMs. WONG Hoi Ting HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN CHINA 1098510000 8F, M PlazaNo. 109, Pazhou AvenueHaizhu District, Guangzhou 510000Guangdong ProvinceChina PRINCIPAL PLACE OF BUSINESS IN HONGKONG Flats B-D, 35/F, Plaza 8888 Yeung Uk RoadTsuen Wan, the New TerritoriesHong Kong 88Plaza 8835B-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 with theAccounting and Financial Reporting Council Ordinance8th Floor, Prince’s Building10 Chater RoadCentralHong Kong 108 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShop 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 resolved tochange the financial year end date of the Company from June 30to December 31 with immediate effect. Accordingly, the Companypublished its audited consolidated financial statements covering aperiod of six months from July 1, 2023 to December 31, 2023. Theannual report for the current annual financial period covers a periodof twelve months from January 1, 2024 to December 31, 2024 (the“fiscal year ended December 31, 2024”). 2024117630123120237120231231202411202412 31202412 31 Given the foregoing, certain comparative information are for aperiod of six months from July 1, 2023 to December 31, 2023,and hence may not be directly comparable. To enhance thecomparability of the current year’s financial results, the Companyhas also included in this annual report the unaudited financialresults of the Company for the twelve months ended December31, 2023, which are derived from the arithmetic combination of thefinancial results as disclosed in the annual report of the Companyfor the six months ended December 31, 2023 and the annual reportof the Company for the twelve months ended June 30, 2023, afterarithmetic adjustments made to exclude the financial results of firstsix months of the relevant period as disclosed in the interim reportpublished by the Company for the six months ended December 31,2022. 20237 1202312312023123120231231202363020221231 Financial Performance Highlights Financial Performance Highlights (1)20242023202020212022123120202021202263020192020202112 312020202120221231 (1)Information contained in this table have been provided to enhancethe comparability of the current year’s financial results in light ofthe change of financial year end. In addition to the audited financialresults of the Company for 2024 and the unaudited financial resultsfor 2023 as further detailed above, this table also contains theunaudited financial results of the Company for the twelve monthsended December 31 for 2020, 2021 and 2022, which are derivedrespectively from the arithmetic combination of the financial results asdisclosed in the annual report of the Company for the twelve monthsend