11 綜合現金流量表 Consolidated Statement of Cash Flows 截至2023年3月31日止年度 Year ended 31 March 2023 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 經營活動產生的現金流量 Cash flows from operating activities 除稅前盈餘 Surplus before tax 38,371 53,038 調整項： Adjustments for: 利息收入 Interest income 18 (6,518) (817) 租賃負債之利息 Interest expense on lease liabilities 22 32 44 物業、廠房和設備的出售虧損 Loss on disposal of property, plant and equipment 22 5,187 114 無形資產的出售虧損 Loss on disposal of intangible asset 22 4 – 折舊 Depreciation 22 37,326 41,480 攤銷 Amortisation 22 7,048 4,594 信貸虧損撥備 Provision for expected credit losses 9(c) (141) 1,212 營運資金變動前之經營盈餘 Operating surplus before working capital changes 81,309 99,665 應收賬款及其他流動資產（增加）╱ 減少 (Increase)/decrease in accounts receivable and other current assets (50,070) 31,946 受限現金增加 Increase in restricted cash (245,643) (451,926) 應付賬款及其他流動負債增加 Increase in accounts payable and other current liabilities 306,563 527,222 經營產生的現金 Cash generated from operations 92,159 206,907 已付中國企業所得稅 PRC corporate income tax paid 23(c) (271) (228) 經營活動產生的現金流量淨額 Net cash from operating activities 91,888 206,679 投資活動產生的現金流量 Cash flows from investing activities 已收利息 Interest received 6,518 817 新增三個月以上定期存款 Increase in fixed deposits with original maturities over 3 months when placed (600,677) (321,428) 三個月以上定期存款到期所得款項 Proceeds from matured fixed deposits with original maturities over 3 months when placed 475,477 337,590 出售物業、廠房和設備所得款項 Proceeds from disposal of property, plant and equipment 14 786 購買物業、廠房和設備 Purchase of property, plant and equipment (47,047) (30,609) 購買無形資產 Purchase of intangible assets (11,206) (5,690) 投資活動使用的現金流量淨額 Net cash used in investing activities (176,921) (18,534) 融資活動現金流量 Cash flows from financing activities 償還租賃負債 Lease payments 14 (520) (565) 融資活動使用的現金流量淨額 Net cash used in financing activities (520) (565) 現金及現金等價物（減少）╱增加淨額 Net (decrease)/increase in cash and cash equivalents (85,553) 187,580 現金及現金等價物期初餘額 Cash and cash equivalents at beginning of year 254,528 66,095 匯率變動的影響 Effect of foreign exchange rate changes (3,669) 853 現金及現金等價物期末餘額 Cash and cash equivalents at end of year 10 165,306 254,528
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