Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 278 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 28. 貿易及其他應付款項（續） 附註： (a) 截至二零二五年及二零二四年十二月 三十一日止年度，本公司若干附屬公司自 其他附屬公司取得有關票據，並將若干票 據貼現予銀行。該等交易的現金流量於現 金流量表中入賬列為融資活動。 貨品採購的信貸期平均為 180 天（二零二四 年： 180 天）及應付票據的信貸期平均為 90 天至 365 天（二零二四年： 90 天至 365 天）。 本集團已實施財務風險管理政策，以確保 所有應付款項於信貸期內支付。 (b) 於二零二三年，由於餘姚市人民政府的城 市規劃調整，本集團的若干附屬公司與當 地政府訂立拆遷補償款協議以轉讓若干租 賃土地及自有物業。於二零二五年，搬遷 已完成，已出售人民幣 293,000 元的樓宇及 人民幣 733,000 元的租賃土地，且已於「其 他收益及虧損」確認收益人民幣 35,464,000 元 29. 合約負債 28. TRADE AND OTHER PAYABLES (Continued) Notes: (a) During the years ended 31 December 2025 and 2024, certain of the Company’s subsidiaries received bills from the other subsidiaries and discounted the certain bills to bank. The cash flows of such transactions have been presented in cash flow statement as financing activities. The credit period on purchases of goods is average 180 days (2024: 180 days) and the credit period for note payables is 90 days to 365 days averagely (2024: 90 days to 365 days). The Group has financial risk management policies in place to ensure that all payables are settled within the credit time frame. (b) In 2023, certain subsidiaries of the Group entered into the relocation compensation agreement with local government to transfer certain leasehold lands and owned properties due to the urban planning adjustment of Yuyao People’s Government. During the year 2025, the relocation has been completed, buildings amounting to RMB293,000 and leasehold lands amounting to RMB733,000 have been disposed and RMB35,464,000 gains has been recognized in “other gains and losses”. 29. CONTRACT LIABILITIES 31/12/2025 31/12/2024 二零二五年 十二月三十一日 二零二四年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Advance from customers 客戶墊付款項 300,072 226,734