Annual Report 2007

15 Annual Report 2007 年報 PRC enterprise income tax for the Group under relevant laws is calculated based on applicable tax rates and profits before tax of the relevant subsidiaries of the Group and according to the tax benefits awarded by the PRC government. The effective tax rate for the Group for the year ended 31 December 2007 is approximately 4.4%. Tax rates attributable to the Group’s subsidiaries of China are shown as follows: 2006 2007 2008 2009 二零零六年 二零零七年 二零零八年 二零零九年 Zhejiang Sunny Optics Co., Ltd.. 浙江舜宇光學有限公司 – 13.2% 12.5% 12.5% Ningbo Sunny Instruments Co., Ltd. 寧波舜宇儀器有限公司 – 13.2% 12.5% 12.5% Sunny Optics (Zhongshan) Co., Ltd. 舜宇光學（中山）有限公司 – – – 12.5% Ningbo Sunny Opotech Co., Ltd. 寧波舜宇光電信息有限公司 – – 12.5% 12.5% Ningbo Sunny Infrared Technologies Company Ltd. 寧波舜宇紅外技術有限公司 33.0% 33.0% 25.0% 25.0% Nanjing Sunny Optical Instruments Co., Ltd. 南京舜宇光學儀器有限公司 33.0% 33.0% 25.0% 25.0% Shanghai Sunny Hengping Scientific Instrument Co., Ltd. 上海舜宇恒平科學儀器有限公司 N.A. 15.0% 15.0% 25.0% Profit for the year Profit for the year increased by approximately 36.1% from approximately RMB166.0 million for the year ended 31 December 2006 to approximately RMB225.9 million for the year of 2007. The increase in net profit was attributable to the increase in revenue and gross profit. Net profit margin decreased slightly from approximately 18.4% for the year ended 31 December 2006 to approximately 16.3% for 2007. The adjustment in net profit margin was mainly attributable to the increase in effective tax rate, faster growth rates in cost of sales and other expenditure. Profit attributable to the equity holders of the Company In light of the foregoing and the completion of the reorganisation for the Listing in October 2006, profit attributable to the equity holders of the Company increased by approximately 92.3% from approximately RMB117.2 million for the year ended 31 December 2006 to approximately RMB225.4 million for the year of 2007. 依照有關法律，本集團的中國企業所得稅乃根 據本集團各相關附屬公司的適用稅率與稅前溢 利以及中國政府給予的稅務優惠計算。截至二 零零七年十二月三十一日止年度，本集團的實 際稅率約為 4.4% 。 下表顯示本集團中國附屬公司的適用稅率： 年度溢利 年度溢利由截至二零零六年十二月三十一日止 年度約人民幣 166,000,000 元增加約 36.1% 至二 零零七年約人民幣 225,900,000 元。純利的增長 主要是由於主營業務收入及毛利的增加。 純利率則由截至二零零六年十二月三十一日止 年度約 18.4% 略微降至二零零七年約 16.3% 。 純利率的少幅下降則主要是由於實際稅率提 高，銷售費用與其他費用增長較快。 本公司股權持有人應佔溢利 基於上述各項目及為上市而進行的重組於二零 零六年十月完成，本公司股權持有人應佔溢利 由截至二零零六年十二月三十一日止年度約人 民幣 117,200,000 元上升約 92.3% 至二零零七年 約人民幣 225,400,000 元。