HKSI Institute AR2025

CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME 綜合損益及其他全面收益表 for the year ended 31 March 2025 (Expressed in Hong Kong dollars) 截至二零二五年三月三十一日止年度（以港幣列示） Note 2025 2024 附註 Revenue 收益 4(a) Professional examination and development income 專業考試和發展課程收入 $ 51,945,036 $ 51,863,021 Annual fees from members 會員年費 3,393,432 3,120,511 Entrance fees from members 會員入會費 82,200 91,200 Member event income 會員活動收入 389,000 643,140 Sales of study materials 銷售研習材料 194,700 332,000 $ 56,004,368 $ 56,049,872 Other income 其他收入 Interest income 利息收入 $ 520,899 $ 663,156 Other income 其他收入 4(b) 1,883,642 1,958,483 $ 2,404,541 $ 2,621,639 Expenditure 支出 Staff costs 員工成本 5 $ 36,098,124 $ 37,884,784 Professional examination and development expenses 專業考試和發展課程支出 6,595,547 4,901,870 Member event expenses 會員活動支出 915,121 1,367,661 Cost of study materials sold 銷售研習材料成本 150 8,925 Depreciation 折舊 9 5,496,621 5,442,186 Repair and maintenance 維修及保養 4,718,644 3,896,745 Bank charges 銀行手續費 1,319,870 1,286,978 Other premises expenses 其他處所費用 1,107,662 1,047,917 Interest expenses of lease liabilities 租賃負債利息支出 1,067,271 1,188,044 Marketing 市場推廣 1,047,438 1,210,243 Legal and professional fees 法律及專業服務費 436,480 297,664 Short-term operating lease charges on premises 處所短期經營租賃支出 280,227 271,750 Miscellaneous expenses 雜項支出 273,460 296,961 Printing and stationery 印刷及文具 216,134 465,726 Communications 通訊 164,605 194,350 Travelling and entertainment 差旅及交際費 138,130 96,776 Loss on disposal of property, plant and equipment 處置物業、廠房和設備虧損 9 1,290 – $ 59,876,774 $ 59,858,580 The notes on pages 61 to 86 form part of these financial statements. 第 61 至第 86 頁的附註屬本財務報表的一部分。 HKSI Institute Annual Report 2025 56