Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 288 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 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) (i) Currency risk (Continued) Sensitivity analysis (Continued) A positive (negative) number below indicates an increase (decrease) in post-tax profit where the respective functional currencies strengthen 5% against the relevant foreign currencies. For a 5% weakening of the respective functional currencies against the relevant foreign currencies, there would be an equal and opposite impact on the post-tax profit. Profit for the year 年內溢利 2025 2024 二零二五年 二零二四年 RMB’000 RMB’000 人民幣千元 人民幣千元 USD 美元 104,599 167,500 HKD 港元 (133,165) (79,920) JPY 日元 (4,404) (37,552) INR 印度盧比 (19,359) (13,687) VND 越南盾 (531) (126) KRW 韓元 3,082 2,673 (ii) Interest rate risk The Group is exposed to fair value interest rate risk in relation to fixed-rate bank borrowings (see Note 30), lease liabilities (see Note 31), time deposits, short term fixed deposits and pledged bank deposits (see Note 26) and bonds payable (see Note 33). The Group currently does not have interest rate hedging policy. However, the Group monitors interest rate exposures and will consider hedging significant interest rate exposures should the need arise. 37. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險 （續） (i) 外匯風險（續） 敏感度分析 （續） 下列正數（負數）代表各功能貨幣 兌相關外幣升值 5% 而導致除稅後 溢利增加（減少）情況。倘各功能 貨幣兌相關外幣貶值 5% ，則會對 除稅後溢利有等額相反的影響。 (ii) 利率風險 本集團因固定利率銀行借貸（見附 註 30 ）、租賃負債（見附註 31 ）、定 期存款、短期定期存款及已抵押銀 行存款（見附註 26 ）以及應付債券 （見附註 33 ）而面臨公允值利率風 險。本集團目前沒有任何利率對沖 政策。然而，本集團會監控利率風 險並會在有需要時考慮對沖重大利 率風險。