01
Compliance and Transparency
Follow regulations on university endowment funds, budgeting, accounting, and internal audit to ensure reliable public financial information.
Human Resource and Financial Planning and Business Performance
University Governance｜Financial Information
Sustainable Finance × Risk Control
Supporting Institutional Development with Stable Resources
National University of Kaohsiung places transparency, risk control, and maximization of resource effectiveness at the core of financial governance. NUK manages financial revenues, expenditures, and fund utilization in accordance with regulations governing national university endowment funds, the Budget Act, the Accounting Act, and internal audit requirements. Through budget planning, execution control, financial risk assessment, fundraising mechanisms, and sustainable investment, NUK strengthens the resilience of its endowment fund and the long-term stability of institutional development.
NT$1.264B
Total revenue in 2025 was NT$1,264,159,480. Financial statements were prepared by the Accounting Office, submitted to the Ministry of Education for record, and publicly disclosed. The financial information disclosed in the sustainability report is consistent with the financial statements.
2025 Financial Highlights
Annual Financial Information Highlights
NUK continues to strengthen revenue diversification, expenditure control, budget execution management, fundraising expansion, and financial risk assessment. Over the past three years, the University’s operating results have remained in real surplus after adjustment.
NT$1.264B Total revenue in 2025, representing a 0.40% increase from 2024. Total Revenue
NT$1.336B Total expenditure in 2025, representing a 1.56% decrease from 2024. Total Expenditure
NT$121K Real surplus in 2025 after adding back depreciation, depletion, and amortization. Real Surplus
NT$14.67M Fundraising amount in 2025, representing a 3.4% increase from the previous year. Fundraising Performance
NT$754M Available funds in 2025, supporting institutional operational resilience. Available Funds
8.93x Ratio of available funds to the most recent fiscal year’s average monthly cash operating expenditure. Financial Risk
28.23% Personnel expenditure ratio to self-generated revenue in 2025, below the 50% control ceiling. Personnel Cost Risk
7.83% Share of the 2025 total budget allocated to environmental sustainability development and building maintenance. Sustainability Budget
Transforming Financial Governance into Institutional Sustainability Resilience
Financial information is not only a set of revenue and expenditure figures; it is the foundation for stable institutional governance. Through financial disclosure, budget control, revenue diversification, expenditure reduction, fundraising performance, sustainable investment, and risk indicator review, NUK ensures that teaching quality, research development, campus maintenance, student support, and sustainability actions are supported by stable resources.
Compliance and Transparency Financial operations follow endowment fund, budget, accounting, and internal audit regulations. Financial statements are disclosed on the Accounting Office website.
Budget Execution Control Budgets are prudently prepared in alignment with institutional development plans and overall financial resources, with strengthened execution review.
Revenue Diversification and Cost Control NUK increases self-generated and external resources through industry-academia collaboration, continuing education, asset utilization, fundraising, and alumni donations.
Financial Risk Management NUK reviews real deficits or surpluses, personnel cost ratios, and available funds on a monthly basis to reduce exposure to high financial risk.
Management Framework
Five Management Dimensions of Sustainable Finance
NUK integrates sustainable financial management into five dimensions: compliance and transparency, budget control, revenue diversification and cost control, fundraising and sustainable investment, and financial risk assessment.
02
Budget Control
Prepare budgets prudently in alignment with institutional development strategies and improve resource efficiency through execution review.
03
Revenue Diversification and Cost Control
Increase self-generated revenue, reduce unnecessary expenditures, and improve the effectiveness of industry-academia collaboration, continuing education, and asset utilization.
04
Fundraising and Investment
Strengthen fundraising, alumni donations, and sustainable investment to expand external resources and improve fund utilization resilience.
05
Risk Assessment
Review real surplus or deficit, personnel expenditure ratio, and available fund multiple monthly, and adjust financial strategies on a rolling basis.
Revenue and Expenditure Structure
2025 Revenue and Expenditure Structure
In 2025, NUK’s revenue was jointly supported by government subsidies and self-generated revenue. On the expenditure side, teaching, research, and student guidance costs were the largest category, reflecting that institutional resources were primarily invested in teaching, research, and student development.
Revenue Structure
Total revenue in 2025 was NT$1,264,159,480, of which government subsidy revenue accounted for approximately 52.10% and self-generated revenue accounted for approximately 47.90%.
Expenditure Structure
Total expenditure in 2025 was NT$1,335,826,663. Teaching, research, and student guidance costs accounted for approximately 69.91%.
Three-Year Financial Performance
Revenue, Expenditure, and Real Surplus from 2023 to 2025
Although the financial statements showed deficits in revenue and expenditure, after adding back depreciation, depletion, and amortization expenses related to assets purchased with treasury appropriations, NUK maintained a real surplus in each of the past three years.
| Item / Year | 2023 | 2024 | 2025 | Trend Description |
|---|---|---|---|---|
| Total Revenue | NT$1,255,341K | NT$1,259,104K | NT$1,264,159K | Total revenue remained stable and increased slightly over the past three years, with a 0.40% increase in 2025 compared with 2024. |
| Total Expenditure | NT$1,353,915K | NT$1,357,038K | NT$1,335,827K | Total expenditure decreased by 1.56% in 2025 compared with 2024, showing gradual effectiveness of expenditure control. |
| Revenue and Expenditure Deficit | -NT$98,574K | -NT$97,934K | -NT$71,667K | The deficit decreased year by year, with a notable improvement in 2025 compared with the previous year. |
| Real Surplus | NT$1,815K | NT$105K | NT$121K | After adding back depreciation, depletion, and amortization, NUK maintained a real surplus in each of the past three fiscal years. |
Fundraising Performance
Fundraising Performance and Use of Donations
Through fundraising and alumni donation mechanisms, NUK expands external resources for institutional development, academic activities, student support, scholarships, and campus activities.
Fundraising Trend from 2021 to 2025
The fundraising amount in 2025 was NT$14,667,155, an increase of NT$480,180 from 2024, representing a growth rate of 3.4%.
NT$10.98M
2021
NT$14.33M
2022
NT$19.21M
2023
NT$14.19M
2024
NT$14.67M
2025
2025 Donation Use Structure
Donations were mainly used for college, department, and institute development funds; the University endowment fund; academic conferences and activities; emergency assistance; and scholarships.
Financial Risk Indicators
Financial Risk Assessment Indicators
NUK reviews endowment fund risk indicators on a monthly basis, including real surplus or deficit, personnel expenditure ratio, and available fund multiple. Over the past three years, no high financial risk condition was identified.
Personnel Expenditure Ratio
Personnel expenditure as a percentage of the most recent fiscal year’s self-generated revenue in 2025, below the 50% control ceiling.
Below Risk ThresholdAvailable Funds
Available funds in 2025 were NT$754,111,295, supporting University operations and short- to medium-term fund allocation.
Funding ResilienceAvailable Fund Multiple
The ratio of available funds to the most recent fiscal year’s average monthly cash operating expenditure indicates stable liquidity.
Stable LiquiditySustainable Budget and Campus Maintenance
Sustainability Budget and Building Maintenance
NUK continues to allocate budgets for environmental sustainability development and building maintenance, supporting campus infrastructure, teaching spaces, sports facilities, dormitories, and sustainable campus management.
Campus Assets and Space Governance
NUK has a campus area of 82.5 hectares, 30 buildings, and a total floor area of 226,722 square meters. Through sustainable campus development and planning mechanisms, the University continuously reviews campus space, teaching facilities, sports venues, dormitories, and building maintenance needs.
- Average available space per student: 37.87 square meters
- 60 classrooms in teaching buildings and 13 audiovisual rooms and lecture halls
- 1,616 student dormitory beds and 62 faculty and staff housing units
- Some spaces are leased in accordance with regulations to increase endowment fund revenue
2025 Sustainability and Building Maintenance Budget
The total budget for 2025 was NT$1,441,593,000. The sustainability development and building maintenance budget was NT$112,848,494, accounting for 7.83% of the total budget.
- 2023: NT$139,590,751, accounting for 10.49%
- 2024: NT$97,041,864, accounting for 7.03%
- 2025: NT$112,848,494, accounting for 7.83%
- Continued support for environmental sustainability and campus facility maintenance
Financial Governance Tables
Major Revenue and Expenditure Details in 2025
The table below summarizes major revenue and expenditure categories in 2025, showing the sources and uses of institutional resources.
| Type | Item | 2025 Amount | YoY Change | Governance Implication |
|---|---|---|---|---|
| Revenue | Government Subsidy for Teaching and Research | NT$548,329,000 | 2.44% | This is the main source of government subsidy revenue and supports teaching, research, and institutional operations. |
| Revenue | Other Subsidy Revenue | NT$110,300,699 | 17.62% | Increased subsidy revenue helps strengthen resources for specific projects and institutional initiatives. |
| Revenue | Tuition and Miscellaneous Fee Revenue, Net | NT$299,196,772 | 0.54% | This is an important source of self-generated revenue and is closely linked to enrollment stability and student support policies. |
| Revenue | Industry-Academia Collaboration Revenue | NT$177,140,855 | -19.46% | The decline indicates that industry-academia collaboration revenue should continue to be expanded and stabilized to diversify financial sources. |
| Revenue | Asset Use and Royalty Revenue | NT$49,567,539 | 30.59% | Activation of campus space and assets contributes to increasing endowment fund revenue. |
| Expenditure | Teaching, Research, and Student Guidance Costs | NT$933,825,114 | 2.28% | This is the largest expenditure category, reflecting that resources are mainly invested in teaching quality, research, and student development. |
| Expenditure | Industry-Academia Collaboration Costs | NT$151,836,813 | -22.25% | This corresponds to the decline in industry-academia collaboration revenue, and future collaboration capacity should continue to be observed. |
| Expenditure | Management and General Affairs Expenses | NT$160,704,764 | -1.36% | The slight decrease in administrative and general affairs expenses reflects continued progress in expenditure control and resource efficiency management. |
Management Actions
Management Measures and Annual Outcomes
Financial information is managed through key axes including compliance and transparent disclosure, budget control, revenue diversification and expenditure reduction, fundraising mechanisms, risk indicators, and sustainability budget allocation.
| Management Topic | Management Measures | 2025 Outcomes | Relevant SDGs / GRI |
|---|---|---|---|
| Financial Compliance and Transparent Disclosure |
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GRI 201 SDG 16
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| Revenue Diversification, Cost Control, and Budget Management |
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GRI 201 SDG 8 SDG 16
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| Fundraising and Alumni Donations |
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SDG 4 SDG 10 SDG 17
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| Financial Risk Assessment |
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GRI 201 SDG 16
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| Sustainability Development and Building Maintenance Budget |
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GRI 201 SDG 9 SDG 11
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Supporting Teaching and Research through Sound Finance and Strengthening Sustainability Resilience through Transparent Governance
NUK will continue to strengthen financial disclosure, budget control, revenue diversification, expenditure reduction, fundraising expansion, sustainable investment, and financial risk monitoring. Through these efforts, the University endowment fund will continue to provide stable support for teaching quality, research development, student support, campus maintenance, and the vision of a sustainable university.