Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 301 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) Credit risk and impairment assessment (Continued) As at 31 December 2025 and 31 December 2024, no balance for amount due from a related party was past due while no balance has been past due 90 days or more, out of the past due balances. Liquidity risk The Group has net current assets amounting to approximately RMB15,318,961,000 at 31 December 2025 (31 December 2024: RMB15,072,476,000) and has low exposure to liquidity risk of being unable to raise sufficient funds to meet its financial obligations when they fall due. In the management of the liquidity risk, the Group monitors and maintains a level of cash and cash equivalents deemed adequate by the directors of the Company to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. 37. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估 （續） 於二零二五年十二月三十一日及二零 二四年十二月三十一日，應收一名關 連人士款項結餘中並無逾期款項，且 逾期結餘中並無結餘逾期 90 天或以上。 流動資金風險 本集團於二零二五年十二月三十一 日 的 流 動 資 產 淨 值 約 人 民 幣 15,318,961,000 元（二零二四年十二 月三十一日：人民幣 15,072,476,000 元），故因未能籌募足夠資金以履行到 期財務責任的流動資金風險相當低。 為管理流動資金風險，本集團監控及 維持本公司董事認為足夠的現金及現 金等值項目，用作本集團的營運資金 及減輕現金流量不穩定的影響。