Page 13 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

綜合現金流量表

CONSOLIDATED STATEMENT OF CASH FLOWS
截至2025年3月31日止年度
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
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 58,167 69,565
除稅前盈餘 Surplus before tax
調整項： Adjustments for: 18 (12,314) (12,877)
利息收入 Interest income 22 106 5
租賃負債之利息 Interest expense on lease liabilities
物業、廠房和設備的出售虧損 Loss on disposals of property, plant and equipment 22 349 977
無形資產的出售虧損 Loss on disposals of intangible asset 22 5 -
折舊 Depreciation 22 44,269 38,537
攤銷 Amortisation 22 14,677 8,563
信貸虧損撥備 Provision for expected credit losses 9(c) 325 141

營運資金變動前之經營盈餘 Operating surplus 105,584 104,911
before working capital changes
應收賬款和其他流動資產的增加 Increase in accounts receivable and (82,362) (47,482)
other current assets
受限現金（增加）/減少 (Increase)/decrease in restricted cash (1,794,073) 150,193
應付賬款和其他流動負債的增加/ Increase/(decrease) in 1,854,550 (135,065)
（減少） accounts payable and other current liabilities

經營產生的現金 Cash generated from operations 83,699 72,557
已付中國企業所得稅 PRC corporate income tax paid 23(c) (140) (107)

經營活動產生的現金流量淨額 Net cash from operating activities 83,559 72,450

投資活動產生的現金流量 Cash flows from investing activities
已收利息 Interest received 12,314 12,877
三個月以上定期存款減少/（增加） Decrease/(increase) in fixed deposits with original maturities 198, 591 (4,823)
over 3 months
出售物業、廠房和設備所得款項 Proceeds from disposals of property, plant and
equipment 20 90
購買物業、廠房和設備 Purchase of property, plant and equipment (58,595) (54,750)
購買無形資產 Purchase of intangible assets (21,944) (13,813)

投資活動產生/（使用）的 Net cash from/(used in) 130,386 (60,419)
現金流量淨額 investing activities

融資活動現金流量 Cash flows from financing activities
已支付租賃租金的利息部分 Interest element of lease rentals paid 14 (106) (5)
已支付租賃租金的資本部分 Capital element of lease rentals paid 14 (485) (530)

融資活動使用的現金流量淨額 Net cash used in financing activities (591) (535)

現金及現金等價物增加淨額 Net increase in cash and cash equivalents 213,354 11,496
現金及現金等價物期初餘額 Cash and cash equivalents at beginning of year 174,550 165,306
匯率變動的影響 Effect of foreign exchange rate changes (243) (2,252)

現金及現金等價物期末餘額 Cash and cash equivalents at 10 387,661 174,550
end of year

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 11