Interim Report 2022

12 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2022 Management Discussion and Analysis 管理層討論與分析 R&D Expenditure The R&D expenditure of the Group for the six months ended 30 June 2022 was approximately RMB1,468.2 million, representing an increase of approximately 11.2% as compared to the corresponding period of last year. It accounted for approximately 8.7% of the Group’s revenue during the period under review, as compared to approximately 6.7% for the corresponding period of last year. The increase in absolute amount was mainly attributable to the Group’s continuous investments in the upgrade of existing products and the increase in R&D expenditure on the products related to the emerging businesses. Administrative Expenses The administrative expenses of the Group for the six months ended 30 June 2022 was approximately RMB438.0 million, representing an increase of approximately 16.1% as compared to the corresponding period of last year. It accounted for approximately 2.6% of the Group’s revenue during the period under review, as compared to approximately 1.9% for the corresponding period of last year. The increase in absolute amount was mainly attributable to the increase in the remuneration of administrative staff, and the increase in expenses related to the grant of restricted shares under the Restricted Share Award Scheme of the Company (“ Restricted Share Award Scheme ”) and the informationization construction. Income Tax Expenses The Group’s income tax expenses for the six months ended 30 June 2022 was approximately RMB304.9 million, representing a decrease of approximately 41.6% as compared to the corresponding period of last year. The decrease in absolute amount was mainly attributable to the decrease of profit before tax. The Group’s effective tax rate was approximately 18.1% during the period under review, and it was approximately 16.2% for the corresponding period of last year. 研發開支 截至二零二二年六月三十日止六個月，本集團 的研發開支約人民幣 1,468,200,000 元，較去 年同期增加約 11.2% ，於回顧期內佔本集團收 入約 8.7% ，去年同期佔比約 6.7% 。有關絕對 金額的增加主要是由於本集團持續投入於現有 產品的升級及新興業務相關產品的研發開支增 加。 行政開支 截至二零二二年六月三十日止六個月，本集團 的行政開支約人民幣 438,000,000 元，較去年 同期增加約 16.1% ，於回顧期內佔本集團收入 約 2.6% ，去年同期佔比約 1.9% 。有關絕對金 額的增加主要是由於行政員工薪資的上升、本 公司限制性股份獎勵計劃（「 限制性股份獎勵計 劃 」）下的限制性股份的授出及信息化建設的開 支增加。 所得稅開支 截至二零二二年六月三十日止六個月，本集團 的所得稅開支約人民幣 304,900,000 元，較去 年同期下降約 41.6% 。有關絕對金額的減少主 要是由於除稅前溢利減少。於回顧期內，本集 團的有效稅率約 18.1% ，去年同期則約 16.2% 。