67
STATEMENT OF CASH FLOWS
現金流量表
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
Financial Report
財務報告
Note
附註
2015
2014
HK$
港幣
HK$
港幣
Deficit for the year
本年度虧損
(4,984,533)
(6,241,633)
Adjustments for:
調整項目：
Depreciation
折舊
8,550,210
8,543,744
Dividend income
股息收入
(919,639)
(583,554)
Interest income
利息收入
(370,420)
(300,298)
Gain on disposal of available-for-sale equity securities
出售可供出售股本證券的收益
(1,690,547)
(32,160)
Gain on disposal of fixed assets
出售固定資產收益
(3,230)
–
Operating cash flows before movements in working capital
營運資金變動前的經營現金流量
581,841
1,386,099
(Increase) decrease in accounts and other receivables
應收賬款和其他應收款（增加）╱減少
(352,386)
1,720,386
Increase in deferred government grants
遞延政府補助增加
1,489,214
42,249
Decrease in deferred revenue
遞延收入減少
(1,545,750)
(17,174)
Increase in other payables and accruals
其他應付賬款和應計費用增加
1,988,289
1,252,285
(Decrease) increase in provision for staff gratuities
員工約滿酬金準備（減少）╱增加
(1,141,710)
1,452,672
NET CASH FROM OPERATING ACTIVITIES
經營活動所得的現金淨額
1,019,498
5,836,517
INVESTING ACTIVITIES
投資活動
Payment for purchase of fixed assets
購入固定資產付款
(4,087,910)
(3,390,127)
Proceeds from disposal of fixed assets
出售固定資產所得款項
3,230
–
Proceeds from maturity of held-to-maturity debt securities
持有至到期債務證券到期所得款項
–
4,000,000
Proceeds from disposal of available-for-sale equity securities
出售可供出售股本證券所得款項
12,560,801
2,697,639
Payment for purchase of available-for-sale equity securities
購入可供出售股本證券付款
(12,433,250)
(4,361,200)
Increase in bank deposits with maturity of more
than 3 months at acquisition
在購入後三個月以上到期的銀行存款增加
(10,055,703)
(10,031,581)
Interest received
已收利息
397,306
326,771
Dividend received
已收股息
919,639
583,554
NET CASH USED IN INVESTING ACTIVITIES
投資活動所用的現金淨額
(12,695,887)
(10,174,944)
NET DECREASE IN CASH AND CASH EQUIVALENTS
現金及現金等價物減少淨額
(11,676,389)
(4,338,427)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR
年初現金及現金等價物
33,434,120
37,772,547
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
年末現金及現金等價物
12
21,757,731
33,434,120
The notes on pages 68 to 105 form part of these financial statements.
列載於第
68
至第
105
頁的附註為本財務報表的一部分。
