71
Financial Report
財務報告
71
Statement of Cash Flows
現金流量變動表
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
NOTE
附註
2016
2015
HK$
港幣
HK$
港幣
Surplus (deficit) for the year
本年度盈餘（虧損）
5,218,448
(4,984,533)
Adjustments for:
調整項目：
Depreciation
折舊
9,475,451
8,550,210
Dividend income
股息收入
(472,230)
(919,639)
Interest income
利息收入
(252,782)
(370,420)
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)
Gain on disposal of fixed assets
出售固定資產收益
(2,850)
(3,230)
Operating cash flows before movements in working capital
營運資金變動前的經營現金流量
13,966,037
581,841
Increase in accounts and other receivables
應收賬款和其他應收款增加
(2,050,335)
(352,386)
(Decrease) increase in deferred government grants
遞延政府補助（減少）增加
(1,537,721)
1,489,214
Increase (decrease) in deferred revenue
遞延收入增加（減少）
12,339,970
(1,545,750)
(Decrease) increase in other payables and accruals
其他應付賬款和應計費用（減少）增加
(579,960)
1,988,289
Increase (decrease) in provision for staff gratuities
員工約滿酬金準備增加（減少）
1,463,741
(1,141,710)
NET CASH FROM OPERATING ACTIVITIES
經營活動所得的現金淨額
23,601,732
1,019,498
INVESTING ACTIVITIES
投資活動
Payment for purchase of fixed assets
購入固定資產付款
(735,614)
(4,087,910)
Proceeds from disposal of fixed assets
出售固定資產所得款項
6,690
3,230
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
Payment for purchase of available-for-sale equity securities
購入可供出售股本證券付款
–
(12,433,250)
Decrease (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減少（增加）
2,032,960
(10,055,703)
Interest received
已收利息
316,290
397,306
Dividend received
已收股息
472,230
919,639
NET CASH FROM (USED IN) INVESTING ACTIVITIES
投資活動產生（所用）的現金淨額
2,092,556
(12,695,887)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
現金及現金等價物增加（減少）淨額
25,694,288
(11,676,389)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR
年初現金及現金等價物
21,757,731
33,434,120
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
年末現金及現金等價物
12
47,452,019
21,757,731