Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 38 Management Discussion and Analysis 管理層討論與分析 重大收購及出售 截至二零二五年十二月三十一日止年度，除上 述轉讓上海奧來全部股權以換取歌爾光學股權 及進一步認購歌爾光學的股權之外，本集團沒 有進行其他有關附屬公司、聯營公司及合營企 業的重大收購及出售。 末期股息 截至二零二五年十二月三十一日止年度，董事 會建議派發每股 120.60 港仙（相等於每股約人 民幣 105.90 分）的末期股息，股息率約為本公 司股東應佔年內溢利的 25.0% 。董事會確認， 本次末期股息反映了目標派息率從本公司股東 應佔年內溢利的 20.0% 增加至 25.0% （與上年同 期相比），主要是為了提高股東回報。有關末期 股息將於二零二六年六月二十六日支付，惟須 於二零二六年五月二十七日舉行之應屆本公司 股東週年大會取得股東批准。 股息政策 董事認為可持續的股東回報是本集團所追求的 主要目標之一。基本政策是在每個財政年度支 付末期股息。董事會有效利用保留盈利，以為 本集團未來發展提供資金。 根據本公司股息政策（「 股息政策 」），董事目前 擬建議向全體股東分派相當於各個財政年度本 公司股東應佔年內溢利約 20% 至 30% 的款項作 為股息。建議股息須由董事會酌情決定。根據 股息政策，董事會在考慮宣佈、建議及派付股 息時，會考慮以下因素： • 本公司現金狀況及可分派儲備； MATERIAL ACQUISITIONS AND DISPOSALS For the year ended 31 December 2025, other than the transfer of Shanghai OmniLight’s entire equity interests in return for equity interests of Goertek Optical and further subscription for equity interests in Goertek Optical, there were no other material acquisitions and disposals of subsidiaries, associates and joint ventures of the Group. FINAL DIVIDEND For the year ended 31 December 2025, the Board proposed a final dividend of HKD120.60 cents per Share (equivalent to approximately RMB105.90 cents per Share), with a dividend rate of approximately 25.0% of the profit for the year attributable to owners of the Company. The Board confirms that this final dividend reflects an increase in the target payout ratio from 20.0% to 25.0% of profit for the year attributable to owners of the Company (as compared to the previous corresponding period), primarily to improve Shareholder returns. The final dividend payable on 26 June 2026 is subject to the approval of the Shareholders at the forthcoming AGM of the Company to be held on 27 May 2026. DIVIDEND POLICY The Directors consider sustainable returns to the Shareholders to be one of the main objectives pursued by the Group. The basic policy is to pay final dividends in each financial year. Retained profits are effectively used by the Board to fund the future development of the Group. According to the dividend policy of the Company (the “ Dividend Policy ”), the Directors currently intend to recommend a distribution to all the Shareholders in an amount representing approximately 20% to 30% of the profit for the year attributable to owners of the Company in respect of each financial year by way of dividends. The recommendation for dividends is subject to the discretion of the Board. According to the Dividend Policy, the Board takes into account the following factors when considering the declaration, recommendation and payment of dividends: • the Company’s cash position and distributable reserves;