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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 © 2023 KPMG, a Hong Kong partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"), a private English company limited by guarantee. All rights reserved.
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