Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 205 舜宇光學科技（集團）有限公司 • 2023 年報 5. REVENUE (Continued) (i) Disaggregation of revenue from contracts with customers (Continued) For the year ended 31 December 2022 截至二零二二年十二月三十一日止年度 Optical Optoelectronic Optical Components Products Instruments 光學零件 光電產品 光學儀器 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 Types of goods 貨品種類 Sales of optical and related components 光學及相關零件銷售 9,467,578 23,325,866 403,493 Total 總額 9,467,578 23,325,866 403,493 Geographical markets 地區市場 China 中國 4,745,901 17,306,501 247,661 Asia (except China) 亞洲（中國除外） 2,658,514 5,657,424 48,361 Europe 歐洲 1,237,555 6,450 45,730 North America 北美洲 780,872 98,904 59,510 Others 其他 44,736 256,587 2,231 Total 總額 9,467,578 23,325,866 403,493 Timing of revenue recognition 確認收入的時間 At a point in time 時點確認 9,467,578 23,325,866 403,493 (ii) Performance obligations for contracts with customers and revenue recognition policies The Group sells optical and optical-related products directly to customers. For sales of optical components, optoelectronic products and optical instruments, revenue is recognised when control of the goods has transferred, being when customer acceptance has been obtained, which is the point of time when the customer has the ability to direct the use of these products and obtain substantially all of the remaining benefits of these products. The credit term granted to customers is average 90 days. The transaction price received by the Group is recognised as a contract liability for sales in which revenue has yet been recognised. 5. 收入（續） (i) 客戶合約收入的細分（續） (ii) 客戶合約的履約責任及收入確 認政策 本集團直接向客戶銷售光學及光學相 關產品。就光學零件、光電產品和光 學儀器的銷售而言，收入於貨品的控 制權轉移時，即取得客戶接受時確 認，即客戶能夠控制貨品的使用及實 質取得此等貨品的所有剩餘利益的時 間點。授予客戶的信貸期平均為 9 0 天。本集團收取的尚未確認收入的銷 售的交易價款，乃確認為合約負債。