Annual Report 2022

242 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 2022 2021 二零二二年 二零二一年 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 57,688 89,709 Adjustments for: 經調整： Net impairment loss/(net reversal of impairment loss) on trade receivables 應收賬款減值╱（減值損失撥回淨額） 1,114 (7,396) Net provision for/(net reversal of provision for) inventories 存貨淨撥備╱（淨撥備撥回） 4,881 (911) Amortisation of land use rights 土地使用權之攤銷 3,891 4,016 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 (1,138) (2,650) 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 (21,700) 20,796 Depreciation of property, plant and equipment 物業、廠房及設備之折舊 105,929 104,668 Depreciation of right-of-use assets 資產使用權之折舊 1,249 1,217 Impairment losses on property, plant and equipment 物業、廠房及設備之減值損失 112 3,095 Losses/(gains) on disposal of property, plant and equipment, net 出售物業、廠房及設備之虧損╱ （收益），淨額 92 (660) Finance costs 財務成本 52,861 24,773 Finance income 財務收入 (2,246) (11,372) Operating cash flows before movements in working capital 流動資金變動前之經營現金流量 202,733 225,302 Changes in working capital: 營運資金變動： Inventories 存貨 (2,600) (205,944) Trade receivables 應收賬款 168,504 (128,820) Bills receivables 應收票據 90,666 79,917 Prepayments, deposits and other receivables 預付款、按金及其他應收款 7,992 (52,240) Trade and bills payables 應付賬款及票據 (225,570) 320,889 Other payables and accruals 其他應付款及預提費用 (59,525) 47,691 Cash generated from operations 經營業務而產生之現金 182,200 286,795