Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
The following table summarises the impacts of the adoption of the HKICPA guidance on the
comparatives presented in the group's consolidated statement of profit or loss and statement of
financial position:
As previously
Effect of adoption of
the HKICPA
reported
$'000
guidance
$'000
As restated
$'000
Consolidated statement of profit or
loss for year ended 31 December
2022:
Distribution costs
Administrative expenses
(57,058)
(270)
(57,328)
(81,190)
(806)
(81,996)
Profit from operations
122,145
(1,076)
121,069
Profit before taxation
128,759
(1,076)
127,683
Income tax
(21,513)
178
(21,335)
Profit for the year
107,246
(898)
106,348
Profit attributable to equity
shareholders of the company
97,079
(898)
96,181
Earnings per share
Basic
$0.98
$(0.01)
$0.97
Diluted
$0.98
$(0.01)
$0.97
Consolidated statement of profit or
loss and other comprehensive
income for the year ended 31
December 2022:
Remeasurement of defined benefit
plan obligations
(8)
(2)
(10)
Other comprehensive income for
the year
6,918
(2)
6,916
Total comprehensive income for the
year
114,164
(900)
113,264
Total comprehensive income
attributable to equity shareholders
of the company
103,924
(900)
103,024
Consolidated statement of financial
position as at 31 December 2022:
Deferred tax assets
3,317
178
3,495
Total non-current assets
398,047
178
398,225
Total assets less current liabilities
641,302
178
641,480
Defined benefit plan obligations
2,132
1,078
3,210
Total non-current liabilities
152,729
1,078
153,807
Net assets
488,573
(900)
487,673
Reserves
241,578
(900)
240,678
Total equity attributable to equity
shareholders of the company
416,578
(900)
415,678
Total equity
488,573
(900)
487,673
Reconciliation of profit before
taxation to cash generated from
operations for year ended 31
December 2022 (note 22(b))
Profit before taxation
(Decrease)/increase in defined
benefit plan obligations
128,759
(1,076)
127,683
(786)
1,076
290
47
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