Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 262 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 18. INTERESTS IN ASSOCIATES (Continued) Notes: (a) During the year ended 31 December 2025, the Group disposed 31% interests of 舜宇醫療 to its shareholders without disposal gain and loss. (b) During the year ended 31 December 2025, the Group disposed 0.18% interests of 鯤遊 at a consideration of RMB4,000,000 with disposal gain of RMB2,735,000. (c) On 8 December 2025, the Group completed a share swap transaction to transfer the entire equity interests in its subsidiaries Sunny OmniLight NanoOptics Co., Ltd. and Sunny OmniLight NanoOptics Information Technology Co., Ltd. (collectively “Shanghai OmniLight”) to Goertek Optical in return for new registered capital of Goertek Optical (“ Share Swap ”). Upon the completion of Share Swap, the Group held 30.00% equity interests in Goertek Optical amounting to RMB1,712,995,000 based on the fair value of equity interests in Shanghai OmniLight. Since then, Shanghai OmniLight became a wholly-owned subsidiary of Goertek Optical. Pursuant to the share swap agreement, the Group has the right to appoint two directors of Goertek Optical out of seven seats, therefore the Group has significant influence over the operation of Goertek Optical. This equity investment is accounted for interest in an associate. On 8 December 2025, the Group injected additional paid-in capital of Goertek Optical amounting to RMB200,000,000. Upon the completion of capital injection, the Group holds approximately 31.31% equity interests in Goertek Optical and become the second largest equity owner of Goertek Optical. 18. 於聯營公司的權益（續） 附註： (a) 於截至二零二五年十二月三十一日止年 度，本集團向其股東出售舜宇醫療 31% 的 權益，該交易並無產生出售損益。 (b) 於截至二零二五年十二月三十一日止年 度，本集團以人民幣 4,000,000 元的代價出 售鯤遊 0.18% 的權益，出售收益為人民幣 2,735,000 元。 (c) 於二零二五年十二月八日，本集團完成一 項換股交易，將於其附屬公司舜宇奧來微 納光學（上海）有限公司及舜宇奧來微納光 電信息技術（上海）有限公司（統稱「上海 奧來」）的全部股權轉讓予歌爾光學，以換 取歌爾光學的新註冊資本（「 換股 」）。換股 完成後，本集團持有歌爾光學 30.00% 的股 權，按於上海奧來股權公允值計算的金額 為人民幣 1,712,995,000 元。自此，上海 奧來成為歌爾光學的全資附屬公司。根據 換股協議，本集團有權委任歌爾光學七名 董事席位中的兩名董事，因此本集團對歌 爾光學的營運具有重大影響力。該項股權 投資以聯營公司權益入賬。於二零二五年 十二月八日，本集團向歌爾光學注入額外 實收資本人民幣 200,000,000 元。注資完 成後，本集團持有歌爾光學約 31.31% 的股 權，並成為歌爾光學第二大股權擁有人。