Interim Report 2007

21 舜宇光學科技（集團）有限公司 二零零七年中期報告 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 six months ended of 30 June 2007 is approximately 4.8%. Tax rate attributable to the Group's China subsidiaries are shown as follows: 2007 Zhejiang Sunny Optics Co., Ltd. 13.2% Ningbo Sunny Instruments Co., Ltd. 13.2% Sunny Optics (Zhongshan) Co., Ltd. – Ningbo Sunny Opotech Co., Ltd. – Ningbo Sunny Infrared Technologies Company Ltd. 33.0% Profit for the period Profit for the period increased by approximately 39.9% from approximately RMB73.0 million for the six months ended 30 June 2006 to approximately RMB102.1 million from the same period in 2007. Net profit margin decreased slightly from approximately 18.8% for the six months ended 30 June 2006 to approximately 18.4% for the same period in 2007. The increase in net profit was a combined effect of the increase in gross profit and the increase in interest income from the share application. The adjustment in net profit margin was mainly attributable to the slightly decline in gross profit margin. Profit attributable to the equity holders of the Company Profit attributable to the equity holders of the Company increased by approximately 174.5% from approximately RMB37.2 million for the six months ended 30 June 2006 to approximately RMB102.1 million from the same period in 2007. Dividends The Company declared dividends of approximately RMB103.2 million to equity holders of the Company for the year ended 31 December 2006. The payment of such dividend was made in April 2007. 依照中國有關所得稅法，本集團的中國企業 所得稅綜合集團各子公司稅前利潤、相關適 用的稅率及中國政府給予的稅務優惠所計算 出來的。截至二零零七年六月三十日止六個 月，本集團的實際稅率約為 4.8% 。 本集團各附屬公司適用稅率見下表： 二零零七年 浙江舜宇光學有限公司 13.2% 寧波舜宇儀器有限公司 13.2% 舜宇光學（中山）有限公司 － 寧波舜宇光電信息有限公司 － 寧波舜宇紅外技術有限公司 33.0% 本期溢利 於本中期報告所涵蓋的期間，盈利錄得 約 39.9% 的增幅，由截至二零零六年六月三 十日止六個月期間的約人民幣 7,300 萬元，增 至二零零七年同期的約人民幣 1.021 億元。淨 利率則由截至二零零六年六月三十日止六個 月的 1 8 . 8% 微降至二零零七年同期間的 18.4% 。淨利的增長主要是因為毛利增長和 上市時利息收入的綜合結果，而淨利率的調 整則主要受毛利率下調所致。 本公司股權持有人應佔溢利 本公司股權持有人應佔溢利由截至二零零六 年六月三十日止六個月期間的約人民 幣 3,720 萬元，上升 174.5% 至二零零七年同 期的約人民幣 1.021 億元。 股息 截至二零零六年十二月三十一日止年度，本 公司建議向本公司股權持有人派發約為人民 幣 1.032 億元的股息，並且已於二零零七年四 月派付。