Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 264 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 19. 遞延稅項（續） 已確認的主要遞延稅項負債（資產）及於本 年度和過往年度變動如下： 於二零二五十二月三十一日，本集團就有 關中國未分配利潤的暫時差額作出遞延稅 項負債撥備人民幣 138,523,000 元（二零 二四年：人民幣 98,062,000 元），該金額已 超過本公司董事決定分配之投資計劃的金 額。本集團已決定來自該等中國營運附屬 公司的利潤之餘下部分將由該等附屬公司 保留，且不會於可預見的將來分配，因為 本集團已就控制撥回暫時差額的時間作好 準備，且該等差額將不大可能於可預見的 將來撥回或須預繳稅項。 19. DEFERRED TAXATION (Continued) The following are the major deferred tax liabilities (assets) recognised and movements thereon during the current and prior years: Withholding tax on undistributed profit from the PRC Allowance for inventories and ECL provision Deferred subsidy income Accelerated depreciation Accrued bonus Right-of – use assets Lease liabilities Tax losses Timing difference on gain on share swap transaction Others Total 中國 未分配利潤 預繳稅 存貨撥備及 預期信貸 虧損撥備 遞延 補貼收入 加速折舊 應計獎金 使用權資產 租賃負債 稅項虧損 換股交易 收益的 時點差異 其他 總額 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 RMB'000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 At 1 January 2024 於二零二四年一月一日 84,797 (88,913) (26,518) 902,906 (66,630) 33,595 (33,614) (285,890) – 29,183 548,916 Charge (Credit) to profit or loss (Note 8) 於損益中扣除（計入）（附註 8 ） 13,265 (9,772) 9,829 862 (3,605) (403) 403 (43,520) – 25,419 (7,522) Credit to other comprehensive income 於其他全面收益中計入 – – – – – – – – – (4,795) (4,795) At 31 December 2024 於二零二四年十二月三十一日 98,062 (98,685) (16,689) 903,768 (70,235) 33,192 (33,211) (329,410) – 49,807 536,599 Charge (Credit) to profit or loss (Note 8) 於損益中扣除（計入）（附註 8 ） 40,461 (14,366) 11,997 (61,182) (12,517) (11,334) 11,318 (55,918) 133,102 27,521 69,082 Credit to other comprehensive income 於其他全面收益中計入 – – – – – – – – – 2,497 2,497 At 31 December 2025 於二零二五年十二月三十一日 138,523 (113,051) (4,692) 842,586 (82,752) 21,858 (21,893) (385,328) 133,102 79,825 608,178 As at 31 December 2025, the deferred tax liabilities amounting to RMB138,523,000 (2024: RMB98,062,000) was provided in respect of the temporary differences attributed to the PRC undistributed profits to the extent exceeding the investment plan which the directors of the Company decided to distribute. The Group has determined that the remaining portion of the profits derived from those PRC operating subsidiaries will be retained by those subsidiaries and not distributed in the foreseeable future, since the Group is in a position to control the timing of the reversal of the temporary differences, and it is probable that such differences will not reverse nor be subject to withholding tax in the foreseeable future.