Interim Report 2016

舜宇光學科技（集團）有限公司 2016 中期報告 11 Management Discussion and Analysis 管理層討論與分析 毛利及毛利率 截至二零一六年六月三十日止六個月，本集團的 毛利約人民幣 988,000,000 元，毛利率約 16.7% ， 較去年同期上升約 1.2 個百分點。毛利率上升的主 要原因是光學零件事業產品銷售增長更加迅速， 而其毛利率水準較集團整體毛利率高。其中光學 零件事業的毛利率約 38.2% （二零一五年同期： 約 32.5% ），光電產品事業的毛利率約 8.7% （二零 一五年同期：約 9.1% ）及光學儀器事業的毛利率 約 38.4% （二零一五年同期：約 35.2% ）。 銷售及分銷費用 截至二零一六年六月三十日止六個月，本集團的 銷售及分銷費用較去年同期增加約 45.3% 或約人 民幣 19,800,000 元至約人民幣 63,600,000 元，佔 本集團收入約 1.1% ，其比例較去年同期上升約 0.2 個百分點。有關絕對金額的增加主要是由於行 銷活動增加導致相關銷售、市場推廣及分銷人員 的成本增加。 研發費用 截至二零一六年六月三十日止六個月，本集團 的研發費用較去年同期增加約 15.6% 或約人民幣 36,800,000 元至約人民幣 273,600,000 元，於回 顧期內佔本集團收入約 4.6% ，所佔比例較去年同 期下降約 0.5 個百分點。有關絕對金額的增加乃本 集團持續投放資金於研發項目及業務發展所致。 研發費用主要用於研發高規格手機鏡頭及照相模 組、車載鏡頭、紅外產品、安防監控系統、中高 端光學儀器及原有產品種類的升級研發。 Gross Profit and Margin The Group’s gross profit for the six months ended 30 June 2016 was approximately RMB988.0 million, and the gross profit margin was approximately 16.7%, which was approximately 1.2-percentage point higher than that for the corresponding period of last year. The improvement in gross profit margin was mainly due to the faster growth in the sales of the products under Optical Components business segment which has a higher gross profit margin as compared with the general gross profit margin of the Group. The gross profit margins of the Optical Components business segment, the Optoelectronic Products business segment and the Optical Instruments business segment were approximately 38.2%, 8.7% and 38.4%, respectively (corresponding period of 2015: approximately 32.5%, 9.1% and 35.2%, respectively). Selling and Distribution Expenses The Group’s selling and distribution expenses for the six months ended 30 June 2016, increased by approximately 45.3% or approximately RMB19.8 million to approximately RMB63.6 million as compared with the corresponding period of last year, accounting for approximately 1.1% of the Group’s revenue, which was approximately 0.2-percentage point higher than that for the corresponding period of last year. The increase in absolute amounts was primarily due to the increase in costs of selling, marketing and distribution personnel resulted from the growth in sales activities. R&D Expenditure The Group’s R&D expenditure for the six months ended 30 June 2016 increased by approximately 15.6% or approximately RMB36.8 million to approximately RMB273.6 million as compared with the corresponding period of last year. It accounted for approximately 4.6% of the Group’s revenue during the period under review, which was approximately 0.5-percentage point lower than that for the corresponding period of last year. The increase in absolute amounts was attributable to the Group’s continuous investment in R&D activities and business development. The R&D expenditure was mainly used in the R&D of high-end handset lens sets and camera modules, vehicle lens sets, infrared products, security surveillance systems, mid- and high-end optical instruments and the upgrade of existing product categories.