Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 234 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 35 綜合現金流量表附註 (a) 經營業務而產生之現金 35 NOTES TO THE CONSOLIDATED STATEMENT OF CASH FLOWS (a) Cash generated from operations Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Cash flows from operating activities 經營活動產生之現金流量 Continuing operations 持續經營業務 Profit before income tax 除所得稅前溢利 89,709 145,911 Adjustments for: 經調整： (Net reversal of impairment loss)/net impairment loss on trade receivables 應收賬款（減值損失撥回淨額）╱減值 損失淨額 (7,396) 6,274 Reversal of provision for inventories, net 存貨撥備撥回，淨額 (911) (56) Amortisation of land use rights 土地使用權之攤銷 4,016 2,578 Bad debt written off 壞賬註銷 17 – Changes in fair value of investment properties 投資物業公平值之變動 (2,650) 2,062 Change in fair value of a financial liability at fair value through profit or loss 按公平值計入損益之 金融負債公平值之變動 20,796 21,538 Depreciation of property, plant and equipment 物業、廠房及設備之折舊 104,668 88,588 Depreciation of right-of-use assets 資產使用權之折舊 1,217 1,152 Impairment losses on property, plant and equipment 物業、廠房及設備之減值損失 3,095 16,234 Reversal of impairment losses on land use rights 土地使用權之減值損失撥回 – (46,867) (Gains)/losses on disposal of property, plant and equipment, net 出售物業、廠房及設備之 （收益）╱虧損，淨額 (660) 20,443 Finance costs 財務成本 24,773 28,307 Finance income 財務收入 (11,372) (10,819) Operating cash flows before movements in working capital 流動資金變動前之 經營現金流量 225,302 275,345 Changes in working capital: 營運資金變動： Inventories 存貨 (205,944) 63,711 Trade receivables 應收賬款 (128,820) (27,460) Bills receivable 應收票據 79,917 75,566 Prepayments, deposits and other receivables 預付款、按金及其他應收款 (52,240) 6,740 Trade and bills payables 應付賬款及票據 320,889 8,350 Other payables and accruals 其他應付款及預提費用 47,691 95,978 Cash generated from operations 經營業務而產生之現金 286,795 498,230