Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 207 舜宇光學科技（集團）有限公司 • 2024 年報 6. 營運分部 就資源分配及分部表現評估向董事會（即主 要營運決策者（「 主要營運決策者 」））所呈 報的資料側重於交付產品之類型，因為董 事會已選擇按不同主要產品組織本集團。 於達致本集團的可報告分部時，主要營運 決策者所得出的營運分部概無經合計。 具體而言，根據香港財務報告準則第 8 號 營 運分部 ，本集團營運分部如下所示： 1. 光學零件 2. 光電產品 3. 光學儀器 分部收入及業績 本集團按營運及可報告分部劃分的收入及 業績分析如下。 截至二零二四年十二月三十一日止年度 6. OPERATING SEGMENTS Information reported to the board of directors, being the chief operating decision maker (“ CODM ”), for the purpose of resource allocation and assessment of segment performance focuses on types of goods delivered because the board of directors has chosen to organise the Group among different major products. No operating segments identified by CODM have been aggregated in arriving at the reportable segments of the Group. Specifically, the Group’s operating segments under HKFRS 8 Operating Segments are as follows: 1. Optical Components 2. Optoelectronic Products 3. Optical Instruments Segment revenues and results The following is an analysis of the Group’s revenue and results by operating and reportable segments. For the year ended 31 December 2024 Optical Optoelectronic Optical Segment Components Products Instruments Total Eliminations Total 光學零件 光電產品 光學儀器 分部總額 抵銷 總額 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 REVENUE 收入 External sales 外部銷售 11,708,044 26,156,832 429,615 38,294,491 – 38,294,491 Inter-segment sales 分部間銷售 2,151,548 45,352 96,277 2,293,177 (2,293,177) – Total 總額 13,859,592 26,202,184 525,892 40,587,668 (2,293,177) 38,294,491 Segment profit 分部溢利 2,238,802 1,222,021 133,673 3,594,496 – 3,594,496 Share of results of associates 分佔聯營公司業績 118,381 Unallocated other income, other gains and losses 未分配其他收益、其他收益及虧損 (4,360) Unallocated administrative expenses and finance costs 未分配行政開支及融資成本 (564,983) Profit before tax 除稅前溢利 3,143,534