Tradelink 2022 Annual Report

Consolidated Cash Flow Statement 綜合現金流量表 For the year ended 31 December 2022 　　截至二零二二年十二月三十一日止年度 140 Tradelink Electronic Commerce Limited Annual Report 2022 2022 2021 二零二二年 二零二一年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Operating activities 經營業績 Profit before taxation 除稅前溢利 59,082 86,218 Adjustments for: 調整： Interest income on debt securities measured at FVOCI 透過其他全面收益按 公允價值計量的債務 證券的利息收入 (245) (2,760) Interest income on deposits with banks 銀行存款的利息收入 (5,322) (580) Net loss on disposals of debt securities measured at FVOCI 出售透過其他全面收益 按公允價值計量的 債務證券的虧損淨額 6 1,534 4,777 Investment income on other financial assets measured at fair value through profit or loss (“FVPL”): 透過損益按公允價值 （「 FVPL 」）計量的其他 財務資產的投資收入： – Units in investment funds －投資基金單位 6 (887) (1,348) – An equity security －一項股本證券 6 (12) (90) Fair value loss on other financial assets measured at FVPL: 透過損益按公允價值計量 的其他財務資產的 公允價值虧損： – Units in investment funds －投資基金單位 6 16,686 5,679 – Debt and equity securities －債務及股本證券 6 15,819 577 Equity-settled share-based payment 以股權結算並以股份為 基礎的支付 5(a) 440 378 Depreciation 折舊 5(b) 8,479 8,484 Finance cost 融資成本 29 41 Impairment loss on trade receivables and contract assets 應收賬款及合約資產 減值虧損 5(c) 173 265 Net foreign exchange gain 匯兌收益淨額 6 (171) (2,338) Net gain on disposals of property, plant and equipment 出售物業、廠房及設備 收益淨額 – (4) Impairment loss on interest in an associate 於一間聯營公司權益的 減值虧損 16(b) – 834 Reversal of impairment loss on other financial assets 其他財務資產減值虧損 撥回 26(a) (1,447) (1,882) Share of results of an associate 所佔一間聯營公司業績 585 1,899 Operating profit before changes in working capital 未計營運資金變動前的 經營溢利 94,743 100,150 (Increase)/decrease in trade receivables, contract assets, other receivables, prepayments and other contract costs 應收賬款、合約資產、 其他應收款項、預付 款項及其他合約成本 （增加）╱減少 (6,820) 27,239 Decrease in trade creditors, contract liabilities and other payables 應付賬款、合約負債及 其他應付款項減少 (6,429) (15,090) Decrease in customer deposits received 已收客戶按金減少 (4,329) (5,956) Cash generated from operations 經營產生的現金 77,165 106,343