Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 235 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 5. 收入及分部資料（續） (b) 分部資料 就於資源分配及評估分部表現向董事 會（即主要經營決策者（「 主要經營決策 者 」））所呈報的資料側重於所交付產品 的類型，因為董事會已選擇按本集團 的不同主要產品組織本集團。主要經 營決策者所識別的經營分部，均未在 確定本集團可報告分部時進行匯總。 在過往年度，基於主要經營決策者審 閱的本集團不同業務表現，本集團有 三個可報告分部： (i) 光學零件； (ii) 光電 產品；及 (iii) 光學儀器。 於本年度，本集團的主要經營決策者 審閱了本集團在新的可報告結構下不 同行業的產品表現，並且分部資料已 作更新，以符合這一變化。本集團的 管理層認為，這一分部披露的變化能 更好地反映本集團的業務戰略、各項 業務的發展階段及財務表現，並更好 地與本集團的資源配置保持一致。各 分部的收入與成本已分別分類為手 機、汽車、 XR 及其他，以更精準地匹 配本集團的業務發展與資源配置。 因此，可報告分部已被重新組織，用 於表現評估分配的可報告分部具體如 下所示。過往年度的分部披露已重新 呈列，以符合本年度的呈列方式。 根據香港財務報告準則第 8 號經營分 部，本集團的可報告分部為手機產 品、汽車產品、 XR 產品及其他產品， 此乃本集團所售產品的主要類別。 有關該等分部的資料載列如下。 5. REVENUE AND SEGMENT INFORMATION (Continued) (b) Segment information Information reported to the board of directors, being the chief operating decision maker (“ CODM ”), for the purpose of resource allocation and assessment of segment performance focuses on types of goods delivered because the board of directors has chosen to organise the Group among different major products. No operating segments identified by CODM have been aggregated in arriving at the reportable segments of the Group. In prior years, the Group had three reportable segments: (i) optical components; (ii) optoelectronic products; and (iii) optical instruments, as CODM reviewed the performance of the Group by different businesses. In the current year, the Group’s CODM started to review the performance of the Group by products used by different industries under a new reporting structure, and the segment information has been updated to conform to this change. The Group’s management is of the view that this change of segment disclosure better reflects the Group’s business strategies, the development phases of various businesses and the financial performance, and better aligns with the Group’s resource allocation. The revenue and cost of the segments have been categorized to handset, vehicle, XR and others respectively, to more accurately align with the Group’s business development and resource allocation. Therefore, the reportable segments have been reorganized for the purpose of allocation of performance assessment as set out below. Prior year segment disclosures have been represented to conform with the current year’s presentation. The Group’s reportable segments under HKFRS 8 Operating Segments are handset products, vehicle products, XR products and other products, which represent the major types of products sold by the Group. Information regarding these segments is presented below.