HKSI Institute AR2025

CONSOLIDATED CASH FLOWSTATEMENT 綜合現金流量表 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 Cash flows from operating activities 營運活動現金流量 Deficit before taxation 稅前虧損 $ (1,467,865) $ (1,187,069) Adjustments for: 調整項目： Interest income 利息收入 (520,899) (663,156) Interest expenses 利息支出 1,067,271 1,188,044 Depreciation 折舊 9 5,496,621 5,442,186 Loss on disposal of property, plant and equipment 處置物業、廠房和設備虧損 9 1,290 – Operating cash flow before changes in working capital 營運資金變動前的經營 現金流量 $ 4,576,418 $ 4,780,005 Increase in deposits, prepayments and other receivables 按金、預付款和其他應收 款增加額 (1,208,662) (226,589) Increase/(decrease) in accruals and other payables 應計費用和其他應付款 增加╱（減少）額 268,718 (202,791) Increase in contract liabilities and deferred income 合約負債及遞延收入增加額 1,442,895 71,225 Increase in restricted cash balances 受限制的現金結餘增加額 (996,264) (1,808,887) Increase in amount due to HKSAR Government 應付香港特別行政區政府 款項增加額 1,012,472 1,636,017 Cash generated from operations 營運活動產生的現金 5,095,577 4,248,980 Tax paid 已付稅費 (140,292) (10,000) Net cash generated from operating activities 營運活動產生的現金淨額 $ 4,955,285 $ 4,238,980 Investing activities 投資活動 Interest received 已收利息 $ 520,899 $ 663,156 Payment for purchase of property, plant and equipment 購買物業、廠房和設備付款 (662,711) (570,189) Net proceed from/(placement for) time deposits with bank 銀行定期存款所得款項 淨額╱（付款淨額） 2,656,346 (574,809) Net cash generated from/(used in) investing activities 投資活動所用的現金淨額 $ 2,514,534 $ (481,842) Financing activities 融資活動 Interest element of lease rentals paid 已付租賃租金的利息要素 16 $ (1,067,271) $ (1,188,044) Capital element of lease rentals paid 已付租賃租金的資本要素 16 (3,140,276) (2,963,596) Net cash used in financing activities 融資活動所用的現金淨額 $ (4,207,547) $ (4,151,640) Net increase/(decrease) in cash and cash equivalents 現金和現金等價物增加╱ （減少）淨額 $ 3,262,272 $ (394,502) Cash and cash equivalents at beginning of year 於四月一日的現金和現金 等價物 10,523,546 11,216,724 Effect of foreign exchange rate changes 外幣匯率變動的影響 (57,643) (298,676) Cash and cash equivalents at end of year 於三月三十一日的現金和 現金等價物 12 $ 13,728,175 $ 10,523,546 第 61 至第 86 頁的附註屬本財務報表的一部分。 The notes on pages 61 to 86 form part of these financial statements. HKSI Institute Annual Report 2025 60