Interim Report 2024

Report on Review of Condensed Consolidated Financial Statements 簡明綜合財務報表審閱報告 55 舜宇光學科技（集團）有限公司 • 2024 中報 TO THE BOARD OF DIRECTORS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands with limited liability) Introduction We have reviewed the condensed consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “ Company ”) and its subsidiaries (collectively referred to as the “ Group ”) set out on pages 57 to 110, which comprise the condensed consolidated statement of financial position as of 30 June 2024 and the related condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the six-month period then ended, and notes to the condensed consolidated financial statements. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 Interim Financial Reporting (“ HKAS 34 ”) issued by the Hong Kong Institute of Certified Public Accountants (the “ HKICPA ”). The directors of the Company are responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. 致 舜宇光學科技（集團）有限公司董事會 （於開曼群島註冊成立的有限公司） 序言 我們已審閱載於第 57 至 110 頁的舜宇光學科技 （集團）有限公司（「 貴公司 」）及其附屬公司（統 稱為「 貴集團 」）的簡明綜合財務報表，其中包 括截至二零二四年六月三十日的簡明綜合財務 狀況表與截至該日止六個月期間的相關簡明綜 合損益及其他全面收益表、簡明綜合權益變動 表及簡明綜合現金流量表以及簡明綜合財務報 表附註。香港聯合交易所有限公司證券上市規 則規定，就中期財務資料編製的報告須符合其 中有關條文以及香港會計師公會（「 香港會計師 公會 」）頒佈的香港會計準則第 34 號「中期財務 報告」（「 香港會計準則第 34 號 」）。　貴公司董事 負責根據香港會計準則第 34 號編製及呈列該等 簡明綜合財務報表。我們的責任乃根據審閱對 該等簡明綜合財務報表作出結論，並按照委聘 的協定條款僅向作為實體的　閣下報告結論， 且並無其他目的。我們不會就本報告的內容向 任何其他人士負上或承擔任何責任。