Arts Optical International Holdings Limited (HKG:1120)

HKG:1120 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	154.84	152.35	151.56	189.71	136.96	212.56
Short-Term Investments	-	-	1.12	1.16	4.62	-
Cash & Short-Term Investments	154.84	152.35	152.68	190.87	141.58	212.56
Cash Growth	24.22%	-0.22%	-20.00%	34.81%	-33.39%	-12.03%
Accounts Receivable	305.83	354.64	353.85	310.48	311.57	203.26
Other Receivables	52.68	45.7	59.47	24.18	27.73	26
Receivables	358.5	400.33	413.32	334.66	339.3	229.25
Inventory	260.43	220.46	181.37	129.9	179.23	129.12
Total Current Assets	773.77	773.15	747.38	655.43	660.11	570.93
Property, Plant & Equipment	446.84	410.31	303.98	207.21	203.4	101.57
Long-Term Investments	105.5	87.7	65.87	48.84	51.18	54.65
Goodwill	27.33	26.34	26.76	25.29	28.33	8.26
Other Intangible Assets	13.32	14.43	17.9	21.87	28.62	5.49
Long-Term Deferred Tax Assets	20.06	20.7	20.19	6.41	5.9	3.29
Other Long-Term Assets	62.17	63.19	94.46	126.1	145.3	170.19
Total Assets	1,449	1,396	1,277	1,091	1,123	914.38
Accounts Payable	136.82	173.49	155.39	116.86	155.86	111.84
Short-Term Debt	-	-	-	6.08	66.57	19.78
Current Portion of Long-Term Debt	113.89	69.71	16.55	-	-	-
Current Portion of Leases	5.73	4.56	3.62	2.33	4.24	1.04
Current Income Taxes Payable	8.19	7.76	8.22	9.4	9.59	8.03
Current Unearned Revenue	30.09	18.05	13.25	8.46	9.21	5.91
Other Current Liabilities	376.39	375.54	416.93	319.7	311.99	287.35
Total Current Liabilities	671.1	649.1	613.95	462.82	557.46	433.94
Long-Term Debt	102.27	96.44	-	-	-	-
Long-Term Leases	14	15.08	4.98	3.55	8.56	2.62
Long-Term Deferred Tax Liabilities	33.64	30.2	25.25	18.29	15.92	7.83
Other Long-Term Liabilities	-	-	0.56	0.56	0.56	1.05
Total Liabilities	821	790.82	644.74	485.21	582.5	445.45
Common Stock	38.63	38.63	38.63	38.63	38.63	38.63
Additional Paid-In Capital	118.71	118.71	118.71	118.71	118.71	118.71
Retained Earnings	275.06	290.09	297.72	285.15	170.38	149.68
Comprehensive Income & Other	100.29	72.6	86.87	76.73	125.92	119.53
Total Common Equity	532.67	520.02	541.92	519.22	453.63	426.54
Minority Interest	95.33	84.97	89.89	86.73	86.7	42.39
Shareholders' Equity	628	605	631.81	605.95	540.33	468.93
Total Liabilities & Equity	1,449	1,396	1,277	1,091	1,123	914.38
Total Debt	235.88	185.79	25.15	11.96	79.38	23.44
Net Cash (Debt)	-81.04	-33.44	127.53	178.91	62.2	189.12
Net Cash Growth	-	-	-28.72%	187.63%	-67.11%	-11.74%
Net Cash Per Share	-0.21	-0.09	0.33	0.46	0.16	0.49
Filing Date Shares Outstanding	386.26	386.26	386.26	386.26	386.26	386.26
Total Common Shares Outstanding	386.26	386.26	386.26	386.26	386.26	386.26
Working Capital	102.67	124.05	133.43	192.61	102.65	136.99
Book Value Per Share	1.38	1.35	1.40	1.34	1.17	1.10
Tangible Book Value	492.02	479.26	497.26	472.05	396.69	412.79
Tangible Book Value Per Share	1.27	1.24	1.29	1.22	1.03	1.07
Buildings	-	680.54	673.78	653.69	720.27	696.86
Machinery	-	849.81	820.89	808.89	881.06	806.52
Construction In Progress	-	95	57.93	-	-	-
Leasehold Improvements	-	656.42	665.34	678.53	755.18	694.01

Source: S&P Global Market Intelligence. Standard template. Financial Sources.