Interim Report 2008

Interim Report 2008 中期報告 25 Income tax charge Income tax increased from approximately RMB5,158,000 for the six months ended 30 June 2007 to approximately RMB9,781,000 in the same period in 2008 due to the elapse of tax free periods of the first two years that some of the Company’s subsidiaries in the PRC had enjoyed under the applicable laws of the PRC as sino-foreign equity joint ventures and jointly foreign owned enterprises. The effective tax rate for the Group in the review period was approximately 20.0%, including the 5% Withholding Tax on Dividend. The net effective tax rate should be approximately 13.0%. Tax rates attributable to the Group's China subsidiaries are shown as follows: 2008 二零零八年 Zhejiang Sunny Optics Co., Ltd. 浙江舜宇光學有限公司 12.5% Ningbo Sunny Instruments Co., Ltd. 寧波舜宇儀器有限公司 12.5% Sunny Optics (Zhongshan) Co., Ltd. 舜宇光學（中山）有限公司 — Ningbo Sunny Opotech Co., Ltd. 寧波舜宇光電信息有限公司 12.5% Ningbo Sunny Infrared Technologies Company Ltd. 寧波舜宇紅外技術有限公司 25.0% Nanjing Sunny Optical Instruments Co., Ltd. 南京舜宇光學儀器有限公司 25.0% Shanghai Sunny Hengping Scientific Instrument Co., Ltd. 上海舜宇恒平科學儀器有限公司 25.0% Ningbo Sunny Automotive Optech Co., Ltd. 寧波舜宇車載光學技術有限公司 25.0% Profit for the period During the review period, profit of the Group was approximately RMB39,094,000 as compared to approximately RMB102,092,000 for the same period in 2007. The decrease in net profit was mainly due to a lower gross profit, increase in research and development expenses and increase in tax expenses due to expiry of tax concession period. The net profit margin was approximately 6.6%. Profit attributable to the equity holders of the Company Profit attributable to the equity holders of the Company amounted to approximately RMB39,090,000, representing a decrease of approximately approximately RMB63,007,000 or approximately 61.7% as compared to approximately RMB102,097,000 in the same period last year. 所得稅開支 由於按照中國有關的規定，本集團部份 內地附屬公司作為中外合資企業及聯營 企業的首兩年免稅期屆滿，所得稅開支 由截至二零零七年六月三十日止六個月 期間約為人民幣 5,158,000 元增加到二零 零八年同期的約為人民幣 9,781,000 元。 於 回 顧 期 內，本 集 團 的 實 際 稅 率 約 為 20.0% ，其中包括 5% 的股息預提稅，扣 除此部份，其實際稅率約為 13.0% 。 本集團各中國附屬公司適用稅率見下表： 本期溢利 於回顧期內，集團錄得溢利約為人民幣 39,094,000 元，而二零零七年同期的溢利 約為人民幣 102,092,000 元。純利的下降 主要是因為毛利下降、研發費用增加和 因稅務優惠期屆滿而使稅項開支上升， 純利率則約為 6.6% 。 本公司股權持有人應佔溢利 本公司股權持有人應佔溢利約為人民幣 39,090,000 元，較去年同期的約為人民幣 102,097,000 元下降約為人民幣 63,007,000 元或約 61.7% 。