Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 237 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（續） 營運分部的會計政策與附註 3 所述的 本集團會計政策相同。分部利潤指由 各分部所賺取的溢利，但並無攤分其 他收益、按預期信貸虧損模式計算的 減值虧損，扣除撥回、銷售及分銷開 支、其他收益及虧損、研發開支、行 政開支、分佔聯營公司業績及融資成 本。此乃向主要營運決策者報告以作 資源分配及表現評估的基準。 主要營運決策者根據各分部的經營業 績作出決策。概無呈列分部資產及分 部負債之分析，因主要營運決策者並 未就資源分配及表現評估定期審閱該 等資料。因此，僅呈列分部收入及分 部業績。呈列與不同分部所使用資產 相關的折舊及攤銷費用乃供主要營運 決策者審閱。 5. REVENUE AND SEGMENT INFORMATION (Continued) (b) Segment information (Continued) The accounting policies of the operating segments are the same as the Group’s accounting policies described in Note 3. Segment margin represents the profit earned by each segment without allocation of other income, impairment losses under ECL model, net of reversal, selling and distribution expenses, other gains and losses, research and development expenditure, administrative expenses, share of results of associates and finance costs. This is the measure reported to the key operating decision makers for the purpose of resource allocation and performance assessment. The CODM makes decisions according to operating results of each segment. No analysis of segment asset and segment liability is presented as the CODM does not regularly review such information for the purposes of resources allocation and performance assessment. Therefore, only segment revenue and segment results are presented. Depreciation and amortisation charges related to assets employed by different segments are presented to the CODM for review.