Interim Report 2010

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2010 中期報告 7 Management Discussion and Analysis 管理層討論及分析 研發費用 研發費用由截至二零零九年六月三十日止六個月 期間的約為人民幣 37,400,000 元升至二零一零年 同期的約為人民幣 45,500,000 元，於回顧期內佔 本集團收入約 5.5% ，所佔比例得到有效控制。有 關增長乃本集團繼續投放資金於研發項目及業務 發展所致。主要用於研發高像素手機鏡頭及照相 模組、車載鏡頭、紅外產品、安防監控系統、中 高端新型光學儀器及原有產品種類的升級研發。 行政費用 行政費用由截至二零零九年六月三十日止六個 月期間的約為人民幣 40,100,000 元增至二零一 零年同期的約為人民幣 51,600,000 元，增加約 28.6% ，於回顧期內佔本集團收入約 6.2% ，所佔 比例下降。費用總體上升的主要原因為行政員工 數量及薪資的上升，及部份受限制股份的授出及 相關福利成本相應提高所致。 所得稅開支 所得稅開支由截至二零零九年六月三十日止年度 期間約人民幣 9,200,000 元增加到二零一零年同 期的約為人民幣 16,000,000 元。增加的主要原因 為盈利的擴大。於年內，本集團的有效稅率約為 24.2% ，去年同期約為 31.5% 。 目前本集團為使有效稅率在未來保持穩定，多家 附屬公司成功申請成為高新技術企業。依國家政 策，高新技術企業的所得稅率為 15% 。 R&D expenditure R&D expenditure, which was under effective control to account for approximately 5.5% of the Group’s revenue during the period under review, increased from approximately RMB37.4 million for the six months ended 30 June 2009 to approximately RMB45.5 million for the corresponding period of 2010. The increase was attributable to the continuous investment in R&D activities and business development, including the research and development of high resolution handset lens sets and camera modules, vehicle lens sets, infrared products, security surveillance systems, mid- to high-end optical instruments and the upgrading of existing product categories. Administrative expenses Admi n i s t r a t i ve expenses , wh i ch reduced t o accoun t f o r approximately 6.2% of the Group’s revenue during the period under review, increased from approximately RMB40.1 million during the six months ended 30 June 2009 to approximately RMB51.6 million for the corresponding period of 2010, representing an increase of 28.6%. The increase in overall expenses was mainly attributable to the increase in the headcount of administrative staff, the increase in remuneration, the grant of part of restricted shares and the corresponding increase in relevant fringe benefits. Income tax expense Income tax charge for the six months ended 30 June 2010 increased to approximately RMB16.0 million from approximately RMB9.2 million for the corresponding period of 2009. Such increase was mainly due to an increase in profits. The Group’s effective tax rate for the year was approximately 24.2% while 31.5% in the corresponding period of last year. In order to keep the effective tax rate steady in the future, the Group has successfully applied for the status of hi-tech enterprises for several PRC subsidiaries. Income tax rate applicable to hi-tech enterprises is 15% according to the national policy.