Interim Report 2021

舜宇光學科技（集團）有限公司 • 2021 中報 49 Report on Review of Condensed Consolidated Financial Statements 簡明綜合財務報表審閱報告 TO THE BOARD OF DIRECTORS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands as an exempted company with limited liability) Introduction We have reviewed the condensed consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) set out on pages 51 to 98, which comprise the condensed consolidated statement of financial position as of 30 June 2021 and the related condensed consolidated statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the six-month period then ended, and certain explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “ Interim Financial Reporting ” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). The directors of the Company are responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. 致 舜宇光學科技（集團）有限公司 董事會 （於開曼群島註冊成立的獲豁免有限公司） 序言 我們已審閱載於第 51 至 98 頁的舜宇光學科技 （集團）有限公司（「貴公司」）及其附屬公司（統 稱為「貴集團」）的簡明綜合財務報表，其中包 括截至二零二一年六月三十日的簡明綜合財務 狀況表與截至該日止六個月期間的相關簡明綜 合損益及其他全面收益表、權益變動表及現金 流量報表以及若干說明附註。香港聯合交易所 有限公司證券上市規則規定，就中期財務資料 編製的報告須符合其中有關條文以及香港會計 師公會（「香港會計師公會」）頒佈的香港會計準 則第 34 號「 中期財務報告 」（「香港會計準則第 34 號」）。　貴公司董事負責根據香港會計準則 第 34 號編製及呈列該等簡明綜合財務報表。我 們的責任乃根據審閱對該等簡明綜合財務報表 作出結論，並按照委聘的協定條款僅向作為實 體的　閣下報告結論，且並無其他目的。我們 不會就本報告的內容向任何其他人士負上或承 擔任何責任。