Interim Report 2011

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2011 中期報告 4 Management Discussion and Analysis 管理層討論與分析 研發費用 研發費用由截至二零一零年六月三十日止六 個月期間的約為人民幣 45,500,000 元升至二 零一一年同期的約為人民幣 51,700,000 元， 於回顧期內佔本集團收入約 4.7% ，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、中高階光學 儀器及原有產品種類的升級研發。 行政費用 行政費用由截至二零一零年六月三十日止六 個月期間的約為人民幣 49,800,000 元增至二 零一一年同期的約為人民幣 63,100,000 元， 增加約 26.9% ，於回顧期內佔本集團收入約 5.7% ，所佔比例較去年同期下降 1.4 個百分 點。總體費用上升的主要原因為行政員工數 量及薪資的上升，限制性股份的授出及相關 福利成本相應提高所致。 所得稅開支 所得稅開支由截至二零一零年六月三十日止 年度期間約人民幣 16,000,000 元增加到二零 一一年同期的約為人民幣 22,700,000 元。增 加的主要原因為盈利的擴大。於上半年內， 本集團的有效稅率約為 20.6% ，去年同期約 為 24.2% 。目前本集團為使有效稅率在未來 保持穩定，多家中國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 kept under effective control to account for approximately 4.7% of the Group’s revenue during the period under review, increased from approximately RMB45.5 million for the six months ended 30 June 2010 to approximately RMB51.7 million for the corresponding period of 2011. 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 R&D upgrading of existing product categories. Administrative expenses Administrative expenses, which reduced to account for approximately 5.7% of the Group’s revenue which was 1.4 percentage points lower than that of the corresponding period of the previous year, increased from approximately RMB49.8 million during the six months ended 30 June 2010 to approximately RMB63.1 million for the corresponding period of 2011, representing an increase of approximately 26.9%. The increase in overall expenses was mainly attributable to the increase in the headcount of administrative staff, the increase in remuneration, the grant of Restricted Shares and the corresponding increase in relevant fringe benefits. Income tax expense Income tax charge for the six months ended 30 June 2011 increased to approximately RMB22.7 million from approximately RMB16.0 million for the corresponding period of 2010. Such increase was mainly due to an increase in profits. The Group’s effective tax rate was approximately 20.6% for the first half of the year and 24.2% for the corresponding period of the previous 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. The income tax rate applicable to hi-tech enterprises is 15% according to the national policy.