Annual Report 2023

Management Discussion and Analysis 管理層討論與分析 19 舜宇光學科技（集團）有限公司 • 2023 年報 Income Tax Expense The income tax expense of the Group for the year ended 31 December 2023 was approximately RMB207.8 million, representing a decrease of approximately 13.7% as compared to that of last year. The Group’s effective tax rate was approximately 15.3% during the year, as compared to approximately 8.9% of last year. For more details related to the income tax expense, please refer to the Note 9 to the consolidated financial statements in this annual report. Net Profit and Net Profit Margin The net profit of the Group for the year ended 31 December 2023 was approximately RMB1,150.3 million, representing a decrease of approximately 53.5% as compared to that of last year. The decrease in net profit was primarily attributable to the factors such as slow recovery of the Chinese economy and the uncertainties of the global economy for the year ended 31 December 2023, continued weak global demand of smartphone market, the intense industrial competition and the prolonged trend of de-specification of smartphone camera, which resulted in the increasing pressure on average selling prices and gross profit margins of handset lens sets and handset camera modules of the Group. The net profit margin of the Group for the year ended 31 December 2023 was approximately 3.6% (2022: approximately 7.5%). Profit for the Year Attributable to Owners of the Company and Basic Earnings per Share The profit for the year attributable to owners of the Company for the year ended 31 December 2023 was approximately RMB1,099.4 million, representing a decrease of approximately 54.3% as compared to that of last year. The basic earnings per share of the Company for the year ended 31 December 2023 was approximately RMB100.7 cents, representing a decrease of approximately 54.3% as compared to that of last year. 所得稅開支 截至二零二三年十二月三十一日止年度，本集 團的所得稅開支約人民幣 207,800,000 元，較 去年下降約 13.7% 。於年內，本集團的有效稅 率約 15.3% ，去年則約 8.9% 。更多有關所得稅 開支的詳情，請參閱本年報綜合財務報表附註 9 。 淨利及淨利率 截至二零二三年十二月三十一日止年度，本集 團的淨利約人民幣 1,150,300,000 元，較去年 下降約 53.5% 。淨利下降主要是由於截至二零 二三年十二月三十一日止年度，受中國經濟的 緩慢復甦及全球經濟的不確定性等因素影響， 全球智能手機市場需求持續疲軟、行業競爭 激烈以及智能手機攝像頭持續呈現降規降配趨 勢，導致本集團手機鏡頭及手機攝像模組的平 均售價及毛利率壓力加大。 截至二零二三年十二月三十一日止年度，本集 團的淨利率約 3.6% （二零二二年：約 7.5% ）。 本公司股東應佔年內溢利及每股基本 盈利 截至二零二三年十二月三十一日止年度，本公 司股東應佔年內溢利約人民幣 1,099,400,000 元，較去年下降約 54.3% 。 截至二零二三年十二月三十一日止年度，本公 司每股基本盈利約人民幣 100.7 分，較去年下 降約 54.3% 。