Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 254 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 14. PROPERTY, PLANT AND EQUIPMENT (Continued) The above items of property, plant and equipment after taking into account the residual values, except for construction in progress, are depreciated on a straight-line basis over their estimated useful lives as follows: Owned properties 20 to 25 years Machinery and production equipment 3 to 10 years Motor vehicles 4 to 5 years Fixtures and office equipment 3 to 10 years As at 31 December 2025 and 2024, the Group has obtained the ownership certificates for all buildings and no buildings of the Group were pledged to secure bank borrowings granted. The directors of the Company considered no impairment loss on property, plant and equipment for both years ended 31 December 2025 and 2024. 15. RIGHT-OF-USE ASSETS Leasehold lands Leased properties Total 租賃土地 租賃物業 總額 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 As at 31 December 2025 於二零二五年十二月三十一日 Carrying amount 賬面值 492,034 164,927 656,961 As at 31 December 2024 於二零二四年十二月三十一日 Carrying amount 賬面值 684,992 215,552 900,544 For the year ended 31 December 2025 截至二零二五年十二月三十一日止年度 Depreciation charge 折舊費用 15,905 53,638 69,543 For the year ended 31 December 2024 截至二零二四年十二月三十一日止年度 Depreciation charge 折舊費用 14,635 49,918 64,553 14. 物業、機器及設備（續） 上述物業、機器及設備項目（在建工程除 外）在考慮剩餘價值後，按照直線法於其下 列估計可用年期內進行折舊： 自有物業 20 至 25 年 機器及生產設備 3 至 10 年 汽車 4 至 5 年 傢俬及辦公設備 3 至 10 年 於二零二五年及二零二四年十二月三十一 日，本集團已取得所有樓宇的權屬證書， 且本集團並未抵押樓宇作為擔保以獲授銀 行借貸。 截至二零二五年及二零二四年十二月 三十一日止兩個年度，本公司董事認為物 業、機器及設備並無減值虧損。 15. 使用權資產