Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 94 Corporate Governance Report 企業管治報告 FINANCIAL REPORTING The Directors acknowledge their responsibility to keep formal accounting records and prepare the financial statements which give a true and fair view of the state of affairs of the Company and its subsidiaries, in accordance with Hong Kong Financial Reporting Standards and the disclosure requirements of the Hong Kong Companies Ordinance and the Listing Rules. In preparing the financial statements for the year ended 31 December 2025, the Directors have made judgments and estimates that are prudent and reasonable and prepared the financial statements on a going concern basis. To the best knowledge of the Directors, the Directors are not aware of any material uncertainties relating to events or conditions that may cast significant doubt on the Company’s ability to continue its business. Management has provided sufficient explanation and information to the Board to enable it to make an informed assessment of financial and other information put before it for approval. Management should also provide all members of the Board with, and the Board and each Director are entitled to and should request, monthly updates giving a balanced and understandable assessment of the Company’s financial and operating performance, financial position and prospects in sufficient detail. The statement by the auditor of the Company about its responsibilities for the financial statements is set out in the Independent Auditor’s Report contained in this annual report. The Board’s responsibility to present a fair, clear and understandable assessment extends to annual and interim reports, other share price-sensitive announcements and other financial disclosures required under the Listing Rules, and reports to regulators as well as information required to be disclosed pursuant to statutory requirements. 財務申報 董事知悉其有責任保存正式會計記錄，並根據 《香港財務報告準則》及《香港公司條例》和上市 規則的披露規定編製可真實及公平反映本公司 及其附屬公司狀況的財務報表。編製截至二零 二五年十二月三十一日止年度的財務報表時， 董事作出審慎合理的判斷和估計，並按持續經 營基準編製財務報表。據董事所深知，董事並 不知悉與可能致使本公司持續經營的能力遭受 重大質疑的事件或情況有關的任何重大不確定 因素。 管理層已向董事會提供充分的解釋及資料，讓 董事會可以就提交給他們批准的財務及其他資 料，作出有根據的評審。管理層還應每月向董 事會成員提供更新資料（董事會及各董事亦有 權索閱並應該索閱有關資料），充分載列有關本 公司的財務及營運表現，財務狀況及前景的公 正及易於理解的評估。 本公司核數師有關財務報表的責任陳述載於本 年報獨立核數師報告。 董事會呈列公正、清晰及易明的評估之責任適 用於年報及中期報告、其他股價敏感資料之公 告及其他根據上市規則的規定須作出的財務披 露、向監管機構提交的報告以及根據法定要求 須予披露的資料。