Interim Report 2020

舜宇光學科技（集團）有限公司 • 2020 中報 15 Management Discussion and Analysis 管理層討論與分析 Selling and Distribution Expenses The selling and distribution expenses of the Group for the six months ended 30 June 2020 was approximately RMB136.0 million, representing an increase of approximately 4.0% compared to the corresponding period of last year. It accounted for approximately 0.7% of the Group’s revenue during the period under review, compared to approximately 0.8% for the corresponding period of last year. There was no significant change in absolute amount compared to the corresponding period of last year. R&D Expenditure The R&D expenditure of the Group for the six months ended 30 June 2020 was approximately RMB1,068.0 million, representing an increase of approximately 29.2% compared to the corresponding period of last year. It accounted for approximately 5.7% of the Group’s revenue during the period under review, compared to approximately 5.3% for the corresponding period of last year. The increase in overall R&D expenditure was attributable to the Group’s continuous investments in the upgrade of existing products and the R&D of the products related to the emerging businesses. Administrative Expenses The administrative expenses of the Group for the six months ended 30 June 2020 was approximately RMB333.4 million, representing an increase of approximately 29.5% compared to the corresponding period of last year. It accounted for approximately 1.8% of the Group’s revenue during the period under review, compared to approximately 1.7% for the corresponding period of last year. The increase in absolute amount was mainly attributable to the increase in the headcount and remuneration of administrative staff, the grant of restricted shares and the corresponding increase in costs of relevant fringe benefits. Income Tax Expenses The Group’s income tax expenses for the six months ended 30 June 2020 was approximately RMB347.3 million, representing an increase of approximately 52.2% compared to the corresponding period of last year. The increase in absolute amount was mainly attributable to the increase in profit before tax. The Group’s effective tax rate was approximately 16.4% during the period under review and it was approximately 13.7% for the corresponding period of last year. 銷售及分銷開支 截至二零二零年六月三十日止六個月，本集團 的銷售及分銷開支約人民幣 136,000,000 元， 較去年同期增加約 4.0% ，於回顧期內佔本集團 收入約 0.7% ，去年同期佔比約 0.8% 。有關絕 對金額與去年同期相比並無發生重大變化。 研發開支 截至二零二零年六月三十日止六個月，本集團 的研發開支約人民幣 1,068,000,000 元，較去 年同期增加約 29.2% ，於回顧期內佔本集團收 入約 5.7% ，去年同期佔比約 5.3% 。總體研發 開支的增加是由於本集團持續投放資金於現有 產品的升級以及新興業務相關產品的研發上。 行政開支 截至二零二零年六月三十日止六個月，本集團 的行政開支約人民幣 333,400,000 元，較去年 同期增加約 29.5% ，於回顧期內佔本集團收入 約 1.8% ，去年同期佔比約 1.7% 。有關絕對金 額的增加主要是由於行政員工數量及薪資的上 升，限制性股份的授出及相關福利成本的相應 提高。 所得稅開支 截至二零二零年六月三十日止六個月，本集團 的所得稅開支約人民幣 347,300,000 元，較去 年同期增加約 52.2% 。有關絕對金額的增加主 要是由於除稅前溢利增加。於回顧期內，本集 團的有效稅率約 16.4% ，去年同期則約 13.7% 。