香港證券及投資學會年報2024

CONSOLIDATED CASH FLOWSTATEMENT 綜合現金流量表 for the year ended 31 March 2024 (Expressed in Hong Kong dollars) 截至二零二四年三月三十一日止年度（以港幣列示） Note 2024 2023 附註 Deficit before taxation 稅前虧損 $ (1,187,069) $ (385,673) Adjustments for: 調整項目： Interest income 利息收入 (663,156) (345,086) Interest expenses 利息支出 1,188,044 1,306,637 Depreciation 折舊 9 5,442,186 6,325,015 Loss on disposal of property, plant and equipment 處置物業、廠房和 設備虧損 9 – 190,915 Operating cash flow before changes in working capital 營運資金變動前的經營 現金流量 $ 4,780,005 $ 7,091,808 (Increase)/decrease in deposits, prepayments and other receivables 按金、預付款和其他應收款 （增加）╱減少額 (226,589) 5,854,655 Decrease in accruals and other payables 應計費用和其他應付款減少 (202,791) (1,242,472) Increase/(decrease) in deferred income 遞延收入增加╱（減少）額 71,225 (3,529,105) (Increase)/decrease in restricted cash balances 受限制的現金結餘（增加）╱ 減少額 (1,808,887) 3,081,765 Decrease in provisions 撥備減少 – (650,000) Increase/(decrease) in amount due to HKSAR Government 應付香港特別行政區政府 款項增加╱（減少）額 1,636,017 (2,838,327) Tax paid 已付稅費 (10,000) (23,668) Net cash generated from operating activities 經營活動產生的現金淨額 $ 4,238,980 $ 7,744,656 Investing activities 投資活動 Interest received 已收利息 $ 663,156 $ 345,086 Payment for purchase of property, plant and equipment 購買物業、廠房和設備付款 (570,189) (7,905,323) (Placement for)/net proceed from time deposits with bank 銀行定期存款（付款淨額）╱ 所得款項淨額 (574,809) 2,744,868 Net cash used in investing activities 投資活動所用的現金淨額 $ (481,842) $ (4,815,369) Financing activities 融資活動 Interest element of lease rentals paid 已付租賃租金的利息要素 12 $ (1,188,044) $ (1,306,637) Capital element of lease rentals paid 已付租賃租金的資本要素 12 (2,963,596) (3,152,369) Net cash used in financing activities 融資活動所用的現金淨額 $ (4,151,640) $ (4,459,006) Net decrease in cash and cash equivalents 現金和現金等價物減少淨額 $ (394,502) $ (1,529,719) Cash and cash equivalents at 1 April 於四月一日的現金和現金 等價物 11,216,724 13,125,950 Effect of foreign exchange rate changes 外幣匯率變動的影響 (298,676) (379,507) Cash and cash equivalents at 31 March 於三月三十一日的現金和 現金等價物 12 $ 10,523,546 $ 11,216,724 第 66 至第 92 頁的附註屬本財務報表的一部分。 The notes on pages 66 to 92 form part of these financial statements. 65 香港證券及投資學會 二零二四年年報