Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 208 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 6. 營運分部（續） 分部收入及業績（續） 截至二零二三年十二月三十一日止年度 分部間銷售按現行市價入賬。 營運分部的會計政策與附註 3 所述的本集團 會計政策相同。分部溢利指由各分部所賺 取的溢利，但並無攤分企業項目，包括未 分配其他收益、其他收益及虧損、未分配 中央行政成本及融資成本以及分佔聯營公 司業績。營運分部間存在不對稱分配，這 是由於本集團在分配利息收入、政府補助 金、物業、機器及設備和使用權資產折舊 及無形資產攤銷以及出售物業、機器及設 備收益或虧損至各分部時，並未向該等分 部分配相關現金及現金等值項目、遞延收 入、物業、機器及設備、使用權資產以及 無形資產。此乃向董事會報告以作資源分 配及表現評估的基準。 6. OPERATING SEGMENTS (Continued) Segment revenues and results (Continued) For the year ended 31 December 2023 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 9,555,109 21,599,398 526,754 31,681,261 – 31,681,261 Inter-segment sales 分部間銷售 1,479,349 44,424 102,461 1,626,234 (1,626,234) – Total 總額 11,034,458 21,643,822 629,215 33,307,495 (1,626,234) 31,681,261 Segment profit 分部溢利 1,211,625 436,372 99,428 1,747,425 – 1,747,425 Share of results of associates 分佔聯營公司業績 22,516 Unallocated other income, other gains and losses 未分配其他收益、其他收益及虧損 76,597 Unallocated administrative expenses and finance costs 未分配行政開支及融資成本 (488,385) Profit before tax 除稅前溢利 1,358,153 Inter-segment sales are charged at prevailing market rates. The accounting policies of the operating segments are the same as the Group’s accounting policies described in Note 3. Segment profit represents the profit earned by each segment without allocation of corporate items including unallocated other income, other gains and losses, unallocated central administration costs, and finance costs and share of results of associates. There were asymmetrical allocations to operating segments because the Group allocates interest income, government grants, depreciation of property, plant and equipment and right-of-use assets and amortisation of intangible assets and gain or loss on disposal of property, plant and equipment to each segment without allocating the related cash and cash equivalents, deferred income, property, plant and equipment, right-of-use assets and intangible assets to those segments. This is the measure reported to the board of directors for the purposes of resource allocation and performance assessment.