Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 80 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 10. PROPERTY, PLANT AND EQUIPMENT AND RIGHT-OF-USE ASSETS (a) Property, plant and equipment During the current interim period, the Group acquired manufacturing equipment and incurred construction costs for manufacturing plants of approximately RMB1,099,270,000 (corresponding period of 2023: RMB694,774,000) in order to upgrade its manufacturing capabilities and capacity expansion. In addition, the Group disposed of certain plant and equipment with carrying amount of approximately RMB2,198,000 (corresponding period of 2023: RMB9,988,000) which resulted in a gain on disposal of approximately RMB1,475,000 (corresponding period of 2023: RMB2,843,000). As at 30 June 2024, no property, plant and equipment of the Group were pledged to secure bank borrowings granted. (b) Right-of-use assets During the current interim period, the Group entered into several new lease agreements for the use of office and manufactory for fixed term of 2 to 5 years (corresponding p e r i o d o f 2023 : 1 . 5 t o 8 . 5 y e a r s ) . On t h e l e a s e commencement date, the Group recognised right-of-use assets of RMB13,638,000 (corresponding period of 2023: RMB27,394,000) and lease liabilities of RMB13,592,000 (corresponding period of 2023: RMB27,105,000). During the current interim period, no leasehold land was recognised as right-of-use assets on the commencement date (corresponding period of 2023: RMB31,467,000). As at 30 June 2024, no leasehold lands of the Group were pledged to secure bank borrowings granted. 10. 物業、機器及設備以及使用 權資產 (a) 物業、機器及設備 於本中期期間，為提升生產能力及 擴張產能，本集團購買生產設備及 產生生產機器建設成本約為人民幣 1,099,270,000 元（二零二三年同期： 人民幣 694,774,000 元）。 此外，本集團出售賬面值約為人民幣 2,198,000 元（二零二三年同期：人民 幣 9,988,000 元）的若干機器及設備， 產生出售收益約為人民幣 1,475,000 元 （二零二三年同期：人民幣 2,843,000 元）。 於二零二四年六月三十日，本集團並 未抵押物業、機器及設備作為擔保以 獲授銀行借貸。 (b) 使用權資產 於本中期期間，本集團就固定期限為 2 至 5 年（二零二三年同期： 1.5 至 8.5 年）的辦公室及工廠使用訂立若干新租 賃協議。於租賃開始日期，本集團確 認使用權資產為人民幣 13,638,000 元 （二零二三年同期：人民幣 27,394,000 元）及租賃負債為人民幣 13,592,000 元 （二零二三年同期：人民幣 27,105,000 元）。 於本中期期間，本集團於開始日期並 無確認租賃土地為使用權資產（二零 二三年同期：人民幣 31,467,000 元）。 於二零二四年六月三十日，本集團並 未抵押租賃土地作為擔保以獲授銀行 借貸。