Annual Report 2024

Management Discussion and Analysis 管理層討論與分析 17 舜宇光學科技（集團）有限公司 • 2024 年報 Gross Profit and Gross Profit Margin The gross profit of the Group for the year ended 31 December 2024 was approximately RMB7,006.0 million, representing an increase of approximately 52.6% as compared to that of last year. The gross profit margin was approximately 18.3%, which was approximately 3.8 percentage points higher than that of last year. The increase in gross profit margin was mainly attributable to the increase in the gross profit margins of handset lens sets and handset camera modules benefiting from the improvement of product mixes. For the year ended 31 December 2024, the gross profit margins of Optical Components operating segment, Optoelectronic Products operating segment and Optical Instruments operating segment were approximately 31.9%, 9.0% and 46.2%, respectively (2023: approximately 28.4%, 5.5% and 41.2%, respectively). Selling and Distribution Expenses The selling and distribution expenses of the Group for the year ended 31 December 2024 were approximately RMB439.3 million, representing an increase of approximately 5.8% as compared to that of last year. It accounted for approximately 1.1% of the Group’s revenue during the year, as compared to approximately 1.3% of last year. There was no significant change in the absolute amounts. R&D Expenditure The R&D expenditure of the Group for the year ended 31 December 2024 was approximately RMB2,924.1 million, representing an increase of approximately 13.9% as compared to that of last year. It accounted for approximately 7.6% of the Group’s revenue during the year, as compared to approximately 8.1% of last year. The increase in absolute amount was mainly attributable to the year-on-year increase in R&D expenditure for vehicle, XR, pan-IoT and smartphone related businesses by the Group. 毛利及毛利率 截至二零二四年十二月三十一日止年度，本集 團的毛利約人民幣 7,006,000,000 元，較去年 增加約 52.6% 。毛利率則約 18.3% ，較去年增 加約 3.8 個百分點。毛利率的增加主要是因為受 益於產品結構的改善，手機鏡頭和手機攝像模 組的毛利率提升。 截至二零二四年十二月三十一日止年度，光學 零件營運分部、光電產品營運分部及光學儀 器營運分部的毛利率分別約 31.9% 、 9.0% 及 46.2% （二零二三年：分別約 28.4% 、 5.5% 及 41.2% ）。 銷售及分銷開支 截至二零二四年十二月三十一日止年度，本 集團的銷售及分銷開支約人民幣 439,300,000 元，較去年增加約 5.8% ，於年內佔本集團收入 約 1.1% ，去年佔比則約 1.3% 。有關絕對金額 的變動不大。 研發開支 截至二零二四年十二月三十一日止年度，本 集團的研發開支約人民幣 2,924,100,000 元， 較去年增加約 13.9% ，於年內佔本集團收入約 7.6% ，去年佔比則約 8.1% 。有關絕對金額的 增加主要是由於本集團在汽車、 XR 、泛 IoT 及 智能手機相關業務上的研發開支較去年增加。