物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 110 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 現金流量表 截至 2024 年 3 月 31 日止年度 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 附註 港元 港元 Note HK$ HK$ 營運活動之現金流量 CASH FLOWS FROM OPERATING ACTIVITIES 年度盈餘 Surplus for the year 3,926,152 4,674,997 就下列各項作出調整： Adjustments for: 利息收入 Interest income (3,575,359) (1,169,034) 租賃負債利息 Interest on lease liabilities 48,858 101,262 貸款利息支出 Loan interest expense 406,853 324,907 折舊 Depreciation 6,576,727 7,016,623 處置物業及設備 之虧損 Loss on disposal of property and equipment 12,805 – 營運資金變動前之營運 現金流量 Operating cash flows before changes in working capital 7,396,036 10,948,755 按金及預付款項減少╱ （增加） Decrease/(Increase) in deposits and prepayments 486,318 (1,061,000) 應收賬款及其他應收款 減少╱（增加） Decrease/(Increase) in accounts and other receivables 6,422,975 (6,418,770) 暫收款項減少 Decrease in temporary receipts (15,780,761) (248,661,942) 遞延收入增加 Increase in deferred income 6,251,574 1,658,105 應付賬款及應計 項目增加 Increase in accounts payables and accruals 261,310 1,130,364 營運活動所得╱（所用） 之現金淨額 NET CASH GENERATED FROM/(USED IN) OPERATING ACTIVITIES 5,037,452 (242,404,488) 投資活動之現金流量 CASH FLOWS FROM INVESTING ACTIVITIES 購入物業及設備 Purchase of property and equipment (1,952,300) (775,904) 已收利息 Interest received 2,724,773 603,958 超過三個月到期之銀行 存款增加 Increase in bank deposits with maturity over 3 months (12,705,000) (5,000,000) 投資活動所用之現金淨額 NET CASH USED IN INVESTING ACTIVITIES (11,932,527) (5,171,946) 融資活動之現金流量 CASH FLOWS FROM FINANCING ACTIVITIES 已付租賃租金之資本部分 Capital element of lease rentals paid 19 (4,154,650) (4,102,246) 已付租賃租金之利息部分 Interest element of lease rentals paid 19 (48,858) (101,262) 償還政府貸款 Repayment of government loan 19 (4,400,000) – 支付貸款利息 Loan interest paid (406,853) (324,907) 融資活動所用之現金淨額 NET CASH USED IN FINANCING ACTIVITIES (9,010,361) (4,528,415) 現金及現金等值物減少淨額 NET DECREASE IN CASH AND CASH EQUIVALENTS (15,905,436) (252,104,849) 年初現金及現金等值物結存 CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR 144,480,571 396,585,420 年終現金及現金等值物結存 CASH AND CASH EQUIVALENTS AT END OF THE YEAR 128,575,135 144,480,571 現金及現金等值物結存分析 ANALYSIS OF THE BALANCES OF CASH AND CASH EQUIVALENTS 銀行結存及現金 Bank balances and cash 128,575,135 144,480,571