Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 157 Independent Auditor’s Report 獨立核數師報告 致 舜宇光學科技（集團）有限公司全體股東 （於開曼群島註冊成立的有限公司） 意見 我們已審核載於第 164 至 330 頁舜宇光學科技 （集團）有限公司（「 貴公司 」）及其附屬公司（統 稱「 貴集團 」）的綜合財務報表，包括於二零 二五年十二月三十一日的綜合財務狀況表與截 至該日止年度的綜合損益及其他全面收益表、 綜合權益變動表及綜合現金流量表，以及綜合 財務報表附註，包括重大會計政策資料及其他 詮釋資料。 我們認為，該等綜合財務報表已根據香港會計 師公會（「 香港會計師公會 」）頒佈的香港財務 報告準則會計準則真實公允地反映　貴集團於 二零二五年十二月三十一日的綜合財務狀況及 截至該日止年度的綜合財務表現及綜合現金流 量，並已按照香港公司條例的披露要求妥為編 製。 TO THE SHAREHOLDERS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands with limited liability) Opinion We have audited the 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 164 to 330, which comprise the consolidated statement of financial position as at 31 December 2025, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including material accounting policy information and other explanatory information. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 December 2025, and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with HKFRS Accounting Standards as issued by the Hong Kong Institute of Certified Public Accountants (“ HKICPA ”) and have been properly prepared in compliance with the disclosure requirements of the Hong Kong Companies Ordinance.