Annual Report 2023

Management Discussion and Analysis 管理層討論與分析 34 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 末期股息 截至二零二三年十二月三十一日止年度，董事 會建議派發每股 0.219 港元（相等於每股約人民 幣 0.200 元）的末期股息，支付比例約為本公司 股東應佔年內溢利的 20.0% 。有關末期股息將 於二零二四年六月二十八日支付，惟須於二零 二四年五月二十四日舉行之應屆股東週年大會 （「 股東週年大會 」）取得股東批准。 股息政策 董事認為可持續的股東回報是本集團所追求的 主要目標之一。基本政策是在每個財政年度支 付末期股息。董事會有效利用保留盈利，以為 本集團未來發展提供資金。 董事目前擬建議向全體股東分派相當於各個財 政年度本公司股東應佔年內溢利約 20% 至 30% 的款項作為股息。建議股息須由董事會酌情決 定。董事會在考慮宣派及派付股息時，會考慮 以下因素： • 本公司現金狀況及可分派儲備； • 本集團的整體業務狀況； • 本集團的財務業績； • 本集團的資本需求； • 股東的利益； • 相關法律與規例及本公司經修訂及重列之 章程細則（「 章程細則 」）；及 • 董事會可能認為相關的任何其他因素。 FINAL DIVIDEND For the year ended 31 December 2023, the Board proposed a final dividend of HKD0.219 per share (equivalent to approximately RMB0.200 per share), with a payout ratio of approximately 20.0% of the profit for the year attributable to owners of the Company. The final dividend payable on 28 June 2024 is subject to the approval of the Shareholders at the forthcoming annual general meeting (the “ AGM ”) to be held on 24 May 2024. DIVIDEND POLICY The Directors consider sustainable returns to the Shareholders to be one of the main objectives pursued by the Group. The basic policy is to pay final dividends in each financial year. Retained profits are effectively used by the Board to fund the future development of the Group. The Directors currently intend to recommend a distribution to all the Shareholders in an amount representing approximately 20% to 30% of the profit for the year attributable to owners of the Company in respect of each financial year by way of dividends. The recommendation for dividends is subject to the discretion of the Board. The Board takes into account the following factors when considering the declaration and payment of dividends: • the Company’s cash position and distributable reserves; • the Group’s overall business condition; • the Group’s financial results; • the Group’s capital requirements; • the interests of the Shareholders; • applicable laws and regulations and the amended and restated articles of association of the Company (the “ Articles of Association ”); and • any other factors which the Board may deem relevant.