Annual Report 2024

Management Discussion and Analysis 管理層討論與分析 18 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 行政開支 截至二零二四年十二月三十一日止年度，本 集團的行政開支約人民幣 1,399,200,000 元， 較去年增加約 38.6% ，於年內佔本集團收入約 3.7% ，去年佔比則約 3.2% 。有關絕對金額的 增加主要是由於行政員工薪資的上升及信息化 建設的開支增加。 所得稅開支 截至二零二四年十二月三十一日止年度，本集 團的所得稅開支約人民幣 366,500,000 元，較 去年增加約 76.4% 。於年內，本集團的有效稅 率約 11.7% ，去年則約 15.3% 。有關所得稅開 支的詳情，請參閱本年報綜合財務報表附註 9 。 淨利及淨利率 截至二零二四年十二月三十一日止年度，本集 團的淨利約人民幣 2,777,000,000 元，較去年 增加約 141.4% 。 截至二零二四年十二月三十一日止年度，本集 團的淨利率約 7.3% （二零二三年：約 3.6% ）。 本公司股東應佔年內溢利及每股基本 盈利 截至二零二四年十二月三十一日止年度，本公 司股東應佔年內溢利約人民幣 2,699,200,000 元，較去年增加約 145.5% 。有關絕對金額的增 加主要是由於手機鏡頭和手機攝像模組的盈利 能力提升。 截至二零二四年十二月三十一日止年度，本公 司每股基本盈利約人民幣 248.2 分，較去年增 加約 146.4% 。 Administrative Expenses The administrative expenses of the Group for the year ended 31 December 2024 were approximately RMB1,399.2 million, representing an increase of approximately 38.6% as compared to that of last year. It accounted for approximately 3.7% of the Group’s revenue during the year, as compared to approximately 3.2% 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 informationization construction. Income Tax Expense The income tax expense of the Group for the year ended 31 December 2024 was approximately RMB366.5 million, representing an increase of approximately 76.4% as compared to that of last year. The Group’s effective tax rate was approximately 11.7% during the year, as compared to approximately 15.3% of last year. For details related to the income tax expense, please refer to the Note 9 to the consolidated financial statements in this annual report. Net Profit and Net Profit Margin The net profit of the Group for the year ended 31 December 2024 was approximately RMB2,777.0 million, representing an increase of approximately 141.4% as compared to that of last year. The net profit margin of the Group for the year ended 31 December 2024 was approximately 7.3% (2023: approximately 3.6%). Profit for the Year Attributable to Owners of the Company and Basic Earnings per Share The profit for the year attributable to owners of the Company for the year ended 31 December 2024 was approximately RMB2,699.2 million, representing an increase of approximately 145.5% as compared to that of last year. The increase in absolute amount was mainly attributable to the profitability improvement of handset lens sets and handset camera modules. The basic earnings per share of the Company for the year ended 31 December 2024 was approximately RMB248.2 cents, representing an increase of approximately 146.4% as compared to that of last year.