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Financial statements

MINISO Group Holding Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data MINISO Group Holding Ltd files with the SEC in its annual reports.

In CNY millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2019FY2021FY2021FY2022FY2023FY2024
Revenue9,3958,9799,07210,08611,47316,994
Cost of revenue6,8846,2466,6417,0167,0309,357
Gross profit2,5112,7322,4313,0704,4437,637
Selling and marketing8181,1901,2071,4421,7163,520
Operating income1,0177674018822,2233,316
Interest expense25.231.328.433.434.692.9
Interest income7.3125.640.466.3145119
Pre-tax income28980.8-1,2169072,3343,348
Income tax280211213267552712
Income from continuing operations9.42-130-1,429640
Net income to minority interests-3.762.09-14.41.5712.917.9
Net income-291-262-1,4156381,7692,618
EBITDA1,2081,0356661,2722,6144,124
EPS, basic-0.32-0.26-1.180.531.422.11
EPS, diluted-0.32-0.26-1.180.521.412.10

Balance sheet

FY2019FY2021FY2021FY2022FY2023FY2024
Cash and equivalents2,8546,7725,3486,4896,328
Short-term investments103211205100
Receivables7308251,0561,1502,207
Inventory1,3961,4961,1881,4512,750
Total current assets4,9879,1998,0739,90411,656
Property, plant and equipment88.176.34205351,437
Lease right-of-use assets5036902,3432,5534,172
Goodwill019.619.421.121.4
Intangible assets69.16143.125.38.8
Total assets5,83610,70511,28213,44818,120
Accounts payable2,4202,8093,0733,0193,944
Short-term debt40113.70.45567
Total current liabilities3,3103,4833,7893,8865,727
Lease liabilities3794833935571,903
Total liabilities6,1594,0534,2544,5297,765
Total debt41620.66.957.22571
Retained earnings-1,125-2,558-1,9455394,302
Shareholders' equity-3376,6597,0328,90110,315
Minority interests13.6-6.81-4.2417.340.5
Total equity-114-3236,6527,0278,91810,356
Total liabilities and equity5,83610,70511,28213,44818,120

Cash flow statement

FY2019FY2021FY2021FY2022FY2023FY2024
Net income-294-260-1,4296401,7822,635
Depreciation and amortization192269265390391809
Cash from operations1,0388269161,4061,6662,168
Cash from investing-211463-519-2,126-293-533
Debt issued1.384110.31564
Debt repaid-14.8-2.89-417-5.3-0.21-0.72
Stock issued86.69.152.8
Share buybacks-82.2-32.7-313
Dividends paid-330-306-371-1,244
Cash from financing620-1183,536-734-326-1,721
Exchange rate effect10.7-3.83-1630.194.1-1.78

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Gross margin44.9%Gross profit / revenue.
Operating margin19.5%Operating income / revenue.
EBITDA margin24.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin19.7%Pre-tax income / revenue.
Net margin15.4%Net income / revenue.
Operating cash flow margin12.8%Cash from operations / revenue.
Effective tax rate21.3%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)25.4%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)14.4%Net income / average total assets.
Return on invested capital (ROIC)57.3%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
D&A / revenue4.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue CAGR, 5y12.6%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit CAGR, 5y24.9%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating income CAGR, 5y26.7%Compound annual growth of operating income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EBITDA CAGR, 5y27.8%Compound annual growth of ebitda over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y15.9%Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.04xCurrent assets / current liabilities.
Quick ratio1.51x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.12x(Cash + short-term investments) / current liabilities.
Debt / equity0.06xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets3.2%Total debt / total assets.
Liabilities / assets42.9%Total liabilities / total assets.
Net debt-CN¥5.86BTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA-1.42xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage35.7xOperating income / interest expense.
Working capitalCN¥5.93BCurrent assets - current liabilities.
Goodwill and intangibles / assets0.2%(Goodwill + intangible assets) / total assets.
Tangible book valueCN¥10.28BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.94xRevenue / average total assets.
Fixed asset turnover11.8xRevenue / average property, plant and equipment.
Inventory turnover3.40xCost of revenue / average inventory.
Days inventory107 days365 x average inventory / cost of revenue.
Receivables turnover7.70xRevenue / average receivables.
Days sales outstanding47 days365 x average receivables / revenue.
Days payables154 days365 x average accounts payable / cost of revenue.
Cash conversion cycle1 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, dilutedCN¥2.10Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basicCN¥2.11Net income per basic share, as reported (split-adjusted).
Payout ratio47.5%Dividends paid / net income, when net income is positive.
What was MINISO Group Holding Ltd's revenue in fiscal 2024?

MINISO Group Holding Ltd reported revenue of CN¥16.99B for fiscal 2024, 48.1% higher than the year before.

Was MINISO Group Holding Ltd profitable in fiscal 2024?

Yes. Net income was CN¥2.62B, a net margin of 15.4%.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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