Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 289 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) (ii) Interest rate risk (Continued) During the year ended 31 December 2025, the Group is also exposed to cash flow interest rate risk in relation to variable-rate bank balances (see Note 26) and bank borrowings (see Note 30). The Group’s cash flow interest rate risk is mainly concentrated on the fluctuation of interest rates on bank balances and the SOFR arising from the Group’s bank borrowings. The directors of the Company reviewed the proportion of borrowings in fixed and variable rates and ensure they are within reasonable range. The sensitivity analyses below have been determined based on the exposure to interest rates for both derivatives and non-derivative instruments at the end of the reporting period. The analysis is prepared assuming the financial instruments outstanding at the end of the reporting period were outstanding for the whole year. In 2025, 50 basis points increase or decrease in variable- rate bank borrowings are used represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 50 basis points higher/lower and all other variables were held constant, the Group’s post- tax profit for the year ended 31 December 2025 would have decrease/increase by RMB8,245,000. This is mainly attributable to the Group’s exposure to interest rates on its variable-rate bank borrowings. 37. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險 （續） (ii) 利率風險（續） 截至二零二五年十二月三十一日止 年度，本集團亦因可變利率銀行結 餘（見附註 26 ）和銀行借貸（見附 註 30 ）而面臨現金流量利率風險。 本集團的現金流量利率風險主要集 中於銀行結餘及本集團的銀行借貸 產生的有擔保隔夜融資利率波動。 本公司董事已檢討固定及可變利率 的借貸比例並確保其處於合理範圍 內。 以下敏感度分析乃根據報告期末衍 生工具及非衍生工具的利率風險釐 定。該分析乃假設於報告期末未償 還的金融工具在全年均未償還而編 製。於二零二五年，可變利率銀行 借貸增加或減少 50 個基準點用來 代表管理層對利率的合理可能變化 的評估。 倘利率增加╱減少 50 個基準點且 其他所有變量保持不變，本集團於 截至二零二五年十二月三十一日止 年度的除稅後溢利將減少╱增加 人民幣 8,245,000 元，主要是因為 本集團面臨可變利率銀行借貸的利 率風險。