Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 234 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 5. 收入及分部資料 (a) 收入 (i) 客戶合約的履約責任及收入確認政 策 本集團向客戶銷售手機產品、汽車 產品、 XR 產品及其他相關產品。 就手機產品、汽車產品、 XR 產品 和其他相關產品的銷售而言，收入 於貨品的控制權轉移時確認，根據 相關合同的條款，一般發生在發 貨、交付、客戶接收或客戶使用 時，即客戶能夠控制貨品的使用及 實質取得此等貨品的所有剩餘利益 的時間點。來自該等產品的收入在 貨品的控制權轉移時確認。在客戶 取得控制權之前發生的運輸和裝卸 活動被視為履約活動。授予客戶的 信貸期平均為 90 天。本集團收取 的尚未確認收入的銷售的交易價 格，乃確認為合約負債。 涉及手機產品、汽車產品、 XR 產 品及其他相關產品的銷售相關的保 修不能單獨購買，其是對所銷售產 品符合商定規格的保證。因此，本 集團根據香港會計準則第 37 號列 賬保修。 (ii) 分配至客戶合約剩餘履約責任的交 易價格 本集團合約的初始預期期限為一年 或更短，如香港財務報告準則第 15 號所允許，不披露分配至剩餘 履約責任的交易價格。 5. REVENUE AND SEGMENT INFORMATION (a) Revenue (i) Performance obligations for contracts with customers and revenue recognition policies The Group sells handset products, vehicle products, XR products and other related products to customers. For sales of handset products, vehicle products, XR products and other related products, revenue is recognised when control of the goods has transferred, generally occurring upon shipment, delivery, customer acceptance or customer usage according to the terms of the underlying contract, which is the point of time when the customer has the ability to direct the use of these products and obtain substantially all of the remaining benefits of these products. Revenues from these products is recognised at the point in time when controls of the products had transferred. Transportation and handling activities that occur before customers obtain control are considered as fulfilment activities. The credit term granted to customers is average 90 days. The transaction price received by the Group is recognised as a contract liability for sales in which revenue has yet been recognised. Sales-related warranties associated with handset products, vehicle products, XR products and other related products cannot be purchased separately and they serve as an assurance that the products sold comply with agreed-upon specifications. Accordingly, the Group accounts for warranties in accordance with HKAS 37. (ii) Transaction price allocated to the remaining performance obligation for contracts with customers The Group’s contracts have an original expected duration of one year or less, as permitted under HKFRS 15, the transaction price allocated to the remaining performance obligations is not disclosed.