Financial Information
Committee for the Management of Endowment Funds
In accordance with Article 5 of the 'National University Endowment Fund Establishment Act' and Article 7 of the 'Regulations Regarding the Management and Supervision of School Funds at National Universities/Colleges' hereby establishes the 'Guidelines for National Kaohsiung University of Science and Technology's Establishment of School Funds Management Committee.' This committee is responsible for reviewing the annual budget of the school fund as well as the utilization performance, the annual planning and investment planning, self-generated revenue and expenditure management regulations, and the plan for increasing revenue and reducing expenses. The committee shall hold meetings at least once per semester and may convene special meetings when necessary.
Members of the School Fund Management Committee at NKUST
Convener/Ex-Officio Committee Member
0
Ex-Officio Committee Member(Administrative Position)
0
Faculty Representative(Not holding an administrative position)
0
External Committee Members Recruited From Outside the University
0
Student Representative
0
Total
0
According to Article 3 of the Regulations for the Establishment of the School Fund Management Committee at NKUST, the Committee's tasks are as follows:
Ⅰ.Review of the annual budget proposal for the school funds.
Ⅱ.Assessment of the income and expenditure as well as the utilization performance of the school fund.
Ⅲ.Deliberation on annual financial planning and annual investment planning.
Ⅳ.Review of self-generated revenue and expenditure management regulations.
Ⅴ.Review of the school fund's revenue and cost reduction plan.
Ⅵ.Review of the allocation ratio of administrative management fees or surplus funds from self-generated revenue.
Ⅶ.Examining the allocation, terms, methodologies, and assessment criteria for personnel expenses funded by self-generated revenue.
Ⅷ.Review of the performance report of the school fund.
Ⅸ.Deliberation on the financial statements and Board meeting minutes of the National Kaohsiung University of Science and Technology Foundation for Education and Culture.
Ⅹ.Other matters concerning budgeting, income and expenses, custody, and utilization of the school funds were deliberated.
The following table presents NKUST's 2025 school funds amount, with operating revenues of NT$5,915,132,000, non-operating revenues (including investment income) of NT$391,435,000, operating costs and expenses of NT$6,287,142,000, and non-operating expenses of NT$165,022,000. Among them, the revenue and costs of industry-academia collaboration come from related projects in collaboration with industry and academia. The revenue from teaching and research subsidies and other subsidies from the government amounts to a total of NT$2,991,412 thousand. Detailed revenue and expenditure information is disclosed publicly online. For details, please refer to theSchool Affairs Information
Overall Performance of the 2025 School Fund Settlement
Unit: NT$ Thousand
6,306,567
Total Revenue
6,452,164
Total Expenditure
Revenue composition
Revenue
Business Revenue5,915,132（93.8%）
Other Business Revenue391,435（6.2%）
Expenditure composition
Expenditure
Operating Costs6,287,142（97.4%）
Other Operating Costs165,022（2.6%）
In 2025, Business Revenue constituted the primary source of the School Fund's income, accounting for 93.8% of total revenue. Operating costs represented the largest component of expenditures, accounting for 97.4% of total expenditures. Overall, the revenue and expenditure structure clearly reflects the overall financial performance of the School Fund.
2025 Categories of Business Revenue and Expenditure Category Amounts and Ratios
Unit: NT$ thousand
0
Total Revenue
0
Total Expenditure
Source of Income
Total Revenue
5,915,132
100%
Tuition and Miscellaneous Fees Revenue1,219,38520.6%
Revenue From Industry-Academia Collaboration1,597,05727.0%
Income from Continuing Education88,0221.5%
Royalty Income2410.0%
Revenue From School Teaching and Research Grant2,393,85940.5%
Other Subsidy Income597,55310.1%
Miscellaneous Business Revenue19,0150.3%
Source of Expenditure
Total Expenditure
6,287,142
100%
Costs of Teaching, Research, and Counseling4,101,06165.2%
Cost of Industry-Academic Collaboration1,369,53721.8%
Cost of Continuing Education86,4111.4%
Student Scholarships and Incentives220,7613.5%
Management and General Affairs Expenses492,9527.8%
Miscellaneous Business Expenses16,4200.3%
In 2025, Revenue From School Teaching and Research Grant constituted the largest share of operating revenue, accounting for 40.5%, followed by Revenue From Industry-Academia Collaboration at 27.0%. On the expenditure side, Costs of Teaching, Research, and Counseling represented the largest category, accounting for 65.2% of total operating expenditures.
The financial statements of our university are prepared using the accrual basis of accounting.
Before collecting tuition and fees from students, our school has disclosed its financial performance and related data on the School Affairs Information.
Before collecting tuition and fees from students, our school has disclosed its financial performance and related data on the School Affairs Information.
Investment Management and Sustainable Investing
NKUST prepares an annual "School Fund Investment Plan" in accordance with the “National University Endowment Fund Establishment Act,” the “Regulations Regarding the Management and Supervision of School Funds at National Universities/Colleges” and NKUST’s Directions for the Management of Investment Revenues and Expenditures. The plan is submitted to the Investment Management Team and the School Fund Management Committee for review and is incorporated into the School Fund Financial Planning Report, which is approved by the University Affairs Meeting and then submitted to the Ministry of Education for record.
NKUST’s investment strategy focuses on long-term holding and interest-bearing returns. In alignment with global investment trends, Article 10 of the Investment Income and Expenditure Management Guidelines explicitly stipulates that "all investment activities shall avoid financing carbon-intensive industries (particularly coal and petroleum) and shall incorporate Environmental, Social, and Governance (ESG) factors into investment decision-making considerations." This approach balances the university’s social responsibility (USR) with financial returns, mitigates potential long-term risks to the School Fund, and ensures its sustainable operation.