Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
HKAS 1.10A &
51
A16(4)(1)
HKAS 1.113
Consolidated statement of profit or loss 46, 47, 48
for the year ended 31 December 2023
(Expressed in Hong Kong dollars)
Note
HKAS 1.51(e)
2023
$'000
2022
$'000
(restated)
HKAS 1.99
HKAS 1.85
HKAS 1.82(a)
Revenue
Cost of sales 49
Gross profit
3
1,084,895
985,240
(808,507)
(733,575)
276,388
251,665
HKAS 1.85
Valuation gains on investment property
22,980
8,520
HKAS 1.85
Valuation losses on investment property
(4,720)
(2,000)
HKAS 1.85
Net valuation gain on investment property 50
11
18,260
6,520
HKAS 1.85
Other income 51
4
11,119
9,190
HKAS 1.99
Distribution costs49
(62,919)
(57,328)
HKAS 1.99
Administrative expenses 49
(86,689)
(81,996)
HKAS 1.99
HKAS 38.126
Research and development costs 49, 52
(7,530)
(4,560)
HKAS 1.82(ba)
Impairment loss on trade receivables and contract
assets 53
33(a)
(2,300)
(1,720)
HKAS 1.99
Other operating expenses 49, 54
(953)
(702)
HKAS 1.85
Profit from operations
145,376
121,069
HKAS 1.82(b)
Finance costs 55
5(a)
(20,618)
(16,166)
HKAS 28.38
Share of profits less losses of associates
13,830
12,645
HKAS 1.82(c)
Share of profits of joint venture
10,670
10,135
HKAS 12.77
HKAS 1.81A(a)
Profit for the year
HKAS 1.85
HKAS 1.82(d)
Profit before taxation
Income tax
5
149,258
127,683
6(a)
(24,475)
(21,335)
124,783
106,348
HKAS 1.81B(a)
Attributable to:
Equity shareholders of the company
HKFRS 10.B94
Non-controlling interests
HKAS 1.81A(a)
Profit for the year
HKAS 33.66
Earnings per share56
Basic
Diluted
114,367
96,181
10,416
10,167
124,783
106,348
10
$1.15
$1.14
$0.97
$0.97
The notes on pages 41 to 197 form part of these financial statements. Details of dividends payable to equity
shareholders of the company attributable to the profit for the year are set out in note 32(b)57.
30
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