Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HKFRS 8.28(a)
HK Listco Ltd
Financial statements for the year ended 31 December 2023
(ii)
Reconciliations of reportable segment revenues, profit or loss, assets and liabilities
Revenue
Reportable segment revenue
Elimination of inter-segment revenue
Consolidated revenue (note 3(a))
2023
2022
$'000
$'000
1,190,255 1,090,075
(105,360) (104,835)
1,084,895
985,240
2023
2022
HKFRS 8.28(b)
Profit
$'000
$'000
(restated)
Reportable segment profit
220,453
185,942
Elimination of inter-segment profits
(26,340)
(26,208)
Reportable segment profit derived from group's external
customers and joint venture
194,113
159,734
Share of profits less losses of associates
13,830
12,645
Other income
11,119
9,190
Depreciation and amortisation
(34,128) (27,675)
Finance costs
(20,618) (16,166)
Impairment losses on non-current assets
(1,384)
Unallocated head office and corporate expenses
(13,674)
(10,045)
Consolidated profit before taxation
149,258
127,683
HKFRS 8.28(c)
Assets
2023
2022
$'000
$'000
(restated)
Reportable segment assets
797,336
720,298
Elimination of inter-segment receivables
(2,260)
(1,650)
795,076
718,648
Interests in associates
40,308
29,478
Equity securities designated at FVOCI
5,040
4,950
Financial assets measured at FVPL
24,289
21,886
Financial assets measured at amortised cost
31,601
21,596
Trading securities
58,331
58,020
Deferred tax assets
2,539
3,495
Unallocated head office and corporate assets
8,689
6,334
Consolidated total assets
965,873
864,407
HKFRS 8.28(d)
Liabilities
2023
$'000
2022
$'000
(restated)
Reportable segment liabilities
Elimination of inter-segment payables
356,208
338,266
(2,260)
(1,650)
353,948
336,616
Current tax liabilities
6,750
7,244
Deferred tax liabilities
19,194
13,850
Unallocated head office and corporate liabilities
25,534
19,024
Consolidated total liabilities
405,426
376,734
87
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