Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 330 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 46. 本公司財務狀況表及儲備 （續） 本公司儲備變動（續） 附註： 計入特別儲備的款項來自： (i) 本公司就收購╱出售附屬公司股權所作注 資╱所得分派；及 (ii) 附屬公司股權的賬面淨值與彼等各自控股 公司股份面值之間於集團重組換股交易中 產生的差額。 47. 期後事項 本公司建議分拆舜宇智行股份並於聯交所 主板獨立上市（「 建議分拆 」）。於二零二六 年一月二十六日，舜宇智行向聯交所提交 關於舜宇智行股份於聯交所主板上市的申 請。有關建議分拆的更多詳情，請參閱本 公司日期為二零二六年一月二十六日的公 告。 於二零二六年一月八日至二零二六年一月 二十八日期間，本公司於聯交所購回合共 15,840,000 股其自身普通股。購回股份並 未註銷且仍為庫存股份。 46. STATEMENT OF FINANCIAL POSITION AND RESERVES OF THE COMPANY (Continued) Movements of the Company’s reserves (Continued) Notes: The amount recorded in the special reserve was resulted from: (i) the capital contribution by/distribution to the Company in relation to the acquisitions/disposals of equity interests in subsidiaries; and (ii) the difference between the net carrying amounts of equity interests in subsidiaries and the nominal value of the shares of their respective holding companies arisen in share exchange transactions during the group reorganisation. 47. SUBSEQUENT EVENT The Company proposes to spin-off and separately list the shares of Sunny Smart Autotech on the Main Board of the Stock Exchange (the “ Proposed Spin-off ”). On 26 January 2026, Sunny Smart Autotech submitted to the Stock Exchange the application for the listing of Sunny Smart Autotech’s shares on the Main Board of the Stock Exchange. For more details of the Proposed Spin-off, please refer to the Company’s announcement dated 26 January 2026. The Company repurchased a total of 15,840,000 of its own ordinary shares on the Stock Exchange during the period from 8 January 2026 to 28 January 2026. The repurchased shares are not cancelled and remain as treasury shares.