Annual Report 2023

Management Discussion and Analysis 管理層討論與分析 18 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 The gross profit margins of Optical Components business segment, Optoelectronic Products business segment and Optical Instruments business segment were approximately 28.4%, 5.5% and 41.2%, respectively (2022: approximately 33.4%, 10.7% and 42.0% respectively). Selling and Distribution Expenses The selling and distribution expenses of the Group for the year ended 31 December 2023 were approximately RMB415.1 million, representing an increase of approximately 17.7% as compared to that of last year. It accounted for approximately 1.3% of the Group’s revenue during the year, as compared to approximately 1.1% of last year. The increase in absolute amount was attributable to the increase in the headcount and remuneration of sales staff and the increased marketing activities. R&D Expenditure The R&D expenditure of the Group for the year ended 31 December 2023 was approximately RMB2,566.5 million, representing a decrease of approximately 8.5% as compared to that of last year. It accounted for approximately 8.1% of the Group’s revenue during the year, as compared to approximately 8.4% of last year. The decrease in absolute amount was attributable to the strengthening of the management of the Group’s R&D investment. Administrative Expenses The administrative expenses of the Group for the year ended 31 December 2023 were approximately RMB1,009.9 million, representing an increase of approximately 8.8% as compared to that of last year. It accounted for approximately 3.2% of the Group’s revenue during the year, as compared to approximately 2.8% of last year. The increase in absolute amount was attributable to the increase in the remuneration of administrative staff, and the increase in expenses related to the grant of restricted shares (“ Restricted Shares ”) under the restricted share award scheme of the Company (the “ Restricted Share Award Scheme ” or the “ Scheme ”) and the informationization construction. 光學零件事業、光電產品事業及光學儀器事業 的毛利率分別約 28.4% ， 5.5% 及 41.2% （二零 二二年：分別約 33.4% ， 10.7% 及 42.0% ）。 銷售及分銷開支 截至二零二三年十二月三十一日止年度，本 集團的銷售及分銷開支約人民幣 415,100,000 元，較去年增加約 17.7% ，於年內佔本集團收 入約 1.3% ，去年佔比則約 1.1% 。有關絕對金 額的增加是由於銷售員工人數及薪資的上升以 及營銷活動的增加。 研發開支 截至二零二三年十二月三十一日止年度，本 集團的研發開支約人民幣 2,566,500,000 元， 較去年減少約 8.5% ，於年內佔本集團收入約 8.1% ，去年佔比則約 8.4% 。有關絕對金額的 減少是由於本集團加強了研發投入的管理。 行政開支 截至二零二三年十二月三十一日止年度，本 集團的行政開支約人民幣 1,009,900,000 元， 較去年增加約 8.8% ，於年內佔本集團收入約 3.2% ，去年佔比則約 2.8% 。有關絕對金額的 增加是由於行政員工薪資的上升、本公司限制 性股份獎勵計劃（「 限制性股份獎勵計劃 」或「 計 劃 」）下的限制性股份（「 限制性股份 」）的授出及 信息化建設相關的開支增加。