Business Budget Calculator
From total income and total expenses, compute the net surplus and the surplus ratio to check if the business budget balances.
輸入資料
計算結果
重點速覽：Business budget is the basic tool for merchants and the self-employed to see 'income minus expenses, how much is left and the surplus ratio'. net surplus = total income - total expenses; surplus ratio = net surplus / total income x 100%. Example: income 1m, expenses 820k → surplus 180k, ratio 18% (HK$18 of every HK$100 earned). Positive surplus can be reinvested/repaid/reserved; negative means overspending. A higher ratio means stronger resilience; set a target ratio and reverse-engineer the expense cap. WARNING: Simplest model — no fixed/variable split, no depreciation/tax, no AR/AP timing. For formal planning use full financial statements.
計算公式
淨結餘 = 總收入 − 總支出。
盈餘率 = 淨結餘 ÷ 總收入 × 100%。
$$\text{Net} = \text{Income} - \text{Expenses}$$$$\text{Surplus \%} = \dfrac{\text{Net}}{\text{Income}} \times 100\%$$使用說明
- Enter the total income for the period.
- Enter the total expenses for the period.
- View the net surplus and surplus ratio.
以總收入固定為 HK$1,000,000 為例，不同總支出對應的淨結餘與盈餘率對照表
| 總支出 | 淨結餘 | 盈餘率 | 收支狀況 |
|---|---|---|---|
| HK$700,000 | HK$300,000 | 30% | 盈餘充裕，抗風險強 |
| HK$820,000 | HK$180,000 | 18% | 健康盈餘 |
| HK$900,000 | HK$100,000 | 10% | 盈餘偏薄，須留意 |
| HK$1,000,000 | HK$0 | 0% | 剛好打和 |
| HK$1,100,000 | −HK$100,000 | −10% | 超支虧損 |
理財情境案例
先訂盈餘率、再反推支出上限
某小店預計來年總收入 HK$1,200,000，老闆希望至少保留 15% 盈餘以應付淡季與再投資。
由『支出上限 = 收入 × (1 − 目標盈餘率)』:目標 10% → 支出上限 HK$1,080,000;目標 15% → HK$1,020,000;目標 20% → HK$960,000。
老闆據此把來年總支出預算封頂在 HK$1,020,000，並把租金、人工、入貨等分項填入，確保加總不超上限。
這種『由目標盈餘率反推支出上限』的做法，比事後才發現超支更主動，是編製營運預算的常用起點。
同樣賺 18 萬、盈餘率卻天差地別
甲店年收入 HK$1,000,000、支出 HK$820,000，淨結餘 HK$180,000、盈餘率 18%。
乙店年收入 HK$3,000,000、支出 HK$2,820,000，淨結餘同樣 HK$180,000，但盈餘率只有 6%。
兩店賺的絕對金額一樣，但乙店每做 HK$100 生意只留下 HK$6，營運效率與抗風險能力明顯較弱 — 收入稍跌就可能轉虧。
啟示:淨結餘 (絕對金額) 與盈餘率 (相對效率) 要一起看，盈餘率更能反映生意的獲利質素與擴張潛力。
常見問題
Which matters more, net surplus or surplus ratio?
Both. Net surplus is the absolute amount left; the surplus ratio is the relative efficiency per dollar of revenue, easier to compare across periods or sizes. A small shop may have a modest surplus but a high ratio — efficient and expandable.
What if the surplus ratio is negative?
It means expenses exceed income (a loss). Review the cost structure, cut variable costs where possible and raise income. Use the break-even calculator to find the sales needed to balance, then adjust pricing, cost or volume.
Can this replace formal financial statements?
No. It is the simplest income-expense snapshot — no depreciation, tax or AR/AP timing. Handy for daily monitoring and quick budgeting; for tax filing, financing or formal planning you need a full income statement, balance sheet and cash-flow statement, and should consult an accountant.
What period should I budget — month, quarter or year?
Depends on use. Annual budgets suit overall targets and financing; monthly/quarterly help catch deviations early. Common practice: set the annual target, then review actual vs budget monthly. For seasonal businesses (retail, F&B), budget monthly to reflect seasonal swings.
How does Hong Kong Profits Tax affect my surplus?
This tool shows pre-tax surplus. A Hong Kong company pays Profits Tax on assessable profits (currently 8.25% on the first HK$2m of assessable profits, 16.5% above, under the two-tier rates; unincorporated businesses differ). Tax further reduces distributable surplus, so reserve for tax when budgeting. Actual rates and concessions follow the Inland Revenue Department.
相關工具
參考資料
內容審核：香港計算器財經團隊。計算邏輯與公式參考稅務局、工業貿易署中小企業支援與諮詢中心及投資者及理財教育委員會（IFEC）之相關指引，結果僅供參考，實際以相關機構公佈為準。