Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 284 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 35. 換股交易 除附註 18(c) 所披露者外，本集團完成一項 換股交易，將於附屬公司上海奧來的全部 股權轉讓予歌爾光學，而歌爾光學於換股 完成後成為本公司之聯營公司。於換股交 易日期，上海奧來的資產淨值如下： 附註： 對歌爾光學的投資代價乃根據一份獨立估值報告 所釐定的歌爾光學的公允值釐定。 35. SHARE SWAP TRANSACTION Saved as disclosed in Note 18(c), the Group completed a share swap transaction to transfer the entire equity interests in subsidiaries, Shanghai OmniLight, to Goertek Optical, which became an associate of the Company upon the Share Swap completion. The net assets of Shanghai OmniLight at the share swap transaction date were as follows: Analysis of assets and liabilities over which control was lost: 對喪失控制權的資產及負債的分析： 8/12/2025 二零二五年 十二月八日 RMB’000 人民幣千元 Property, plant and equipment 物業、機器及設備 1,039,636 Right-of-use assets 使用權資產 185,068 Deposits and prepayments paid for acquisition of property, plant and equipment 就收購物業、機器及設備已支付的按金及預付款項 740,227 Inventories 存貨 3,684 Trade and other receivables and prepayments 貿易及其他應收款項及預付款項 226,193 Pledged bank deposits 已抵押銀行存款 177,217 Cash and cash equivalents 現金及現金等值項目 40,514 Trade and other payables 貿易及其他應付款項 (1,115,684) Contract liabilities 合約負債 (45,414) Lease liabilities 租賃負債 (21,666) Bank borrowings 銀行借貸 (432,500) Deferred income 遞延收入 (3,200) Net assets 資產淨值 794,075 Consideration received: 已收代價： Investment in Goertek Optical (note) 於歌爾光學的投資（附註） 1,712,995 Gain on share swap transaction 換股交易的收益 918,920 Net cashflow out from share swap transaction 換股交易所得現金流出淨額 40,514 Note: The consideration of investment in Goertek Optical was determined based on the fair value of Goertek Optical as determined by an independent valuation report.