Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
HKAS 1.10(a) & 51.
A16(4)(2)
Financial statements for the year ended 31 December 2023
Consolidated statement of financial position 61, 62, 63, 64
(Expressed in Hong Kong dollars)
HKAS 1.113
HKAS 1.51(e)
Note
31 December 2023
$'000
HKAS 1.60 & 66
Non-current assets
HKAS 1.54(a)
Property, plant and equipment 66
HKAS 1.54(b)
Investment property66
EE
11
234,508
31 December 2022
$'000
(restated)
201,321
11
84,950
66,690
319,458
268,011
HKAS 1.54(c)
Intangible assets
HKAS 1.54(c)
Goodwill
13
HKAS 1.54(e)
Interests in associates
15
HKAS 28.15
HKAS 1.54(e)
Interest in joint venture
2356
12
15,220
14,400
916
1,100
40,308
29,478
16
42,765
32,095
Equity securities designated at fair value through
HKAS 1.54(d), 55 & 59
17(a)
5,040
4,950
other comprehensive income ("FVOCI")
Financial assets measured at fair value through
HKAS 1.54(d), 55 & 59
17(b)
24,289
21,886
profit or loss ("FVPL")
HKAS 1.54(d), 55 & 59,
HKFRS 7.8(f)
Financial assets measured at amortised cost
17(c)
31,601
21,596
HKAS 1.54(d) & 55
HKAS 1.54(o) & 56
Derivative financial instruments
18
893
1,214
Deferred tax assets
30(b)
HKAS 1.60 & 66
Current assets
HKAS 1.54(d) & 55
Derivative financial instruments
18
2,539
483,029
1,828
3,495
398,225
2,399
HKAS 1.54(g)
Inventories and other contract costs 65
19
258,644
218,073
HKAS 1.55
Contract assets 68
20(a)
10,551
23,338
HKFRS 15.105
HKAS 1.54(h)
Trade and other receivables
21(a)
76,196
59,074
HKFRS 7.8(f)
HKAS 1.55
HKAS 1.54(i)
HKAS 1.54(d)
HKAS 1.60 & 69
HKAS 1.54(k)
HKFRS 7.8(g)
HKAS 1.55
HKFRS 15.105
HKAS 1.54(m)
HKFRS 7.8(g)
HKAS 1.54(m)
HKFRS 16.47(b)
HKAS 1.54(m) & 55
Prepayments
Trading securities
Cash and cash equivalents
Current liabilities
Trade and other payables 65
Contract liabilities68
21(b)
714
190
17(b)
58,331
58,020
22
76,580
105,088
482,844
466,182
24
24
160,613
143,207
20(b)
13,227
7,173
Bank loans and overdrafts
26
33,218
40,314
Lease liabilities66
27
21,329
15,271
Derivative financial instruments
18
234
200
HKAS 1.54(m) & 55.
Other current liabilities
106
108
HKAS 1.54(n)
HKAS 1.54(1)
Current taxation
30(a)
6,750
7,244
Provisions
31
10,900
9,410
246,377
222,927
CP
CP
236,467
243,255
719,496
641,480
Net current assets64
Total assets less current liabilities64
HKAS 1.60 & 69
HKAS 1.54(m)
Non-current liabilities
Interest-bearing borrowings
25
74,802
72,251
HKFRS 7.8(g)
HKAS 1.54(m)
HKFRS 16.47(b)
Lease liabilities66
27
48,963
53,202
HKAS 1.54(m) & 55
Derivative financial instruments
18
106
43
Defined benefit plan obligations 67
28
3,884
3,210
HKAS 1.54(o) & 56
Deferred tax liabilities
30(b)
19,194
13,850
HKAS 1.54(1)
Provisions
31
12,100
11,251
159,049
153,807
NET ASSETS
560,447
487,673
36
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