Arts Optical International Holdings Limited (HKG:1120)

HKG:1120 Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	152.35	151.56	189.71	136.96	212.56
Short-Term Investments	-	1.12	1.16	4.62	-
Cash & Short-Term Investments	152.35	152.68	190.87	141.58	212.56
Cash Growth	-0.22%	-20.00%	34.81%	-33.39%	-12.03%
Accounts Receivable	354.64	353.85	310.48	311.57	203.26
Other Receivables	45.7	59.47	24.18	27.73	26
Receivables	400.33	413.32	334.66	339.3	229.25
Inventory	220.46	181.37	129.9	179.23	129.12
Total Current Assets	773.15	747.38	655.43	660.11	570.93
Property, Plant & Equipment	410.31	303.98	207.21	203.4	101.57
Long-Term Investments	87.7	65.87	48.84	51.18	54.65
Goodwill	26.34	26.76	25.29	28.33	8.26
Other Intangible Assets	14.43	17.9	21.87	28.62	5.49
Long-Term Deferred Tax Assets	20.7	20.19	6.41	5.9	3.29
Other Long-Term Assets	63.19	94.46	126.1	145.3	170.19
Total Assets	1,396	1,277	1,091	1,123	914.38
Accounts Payable	173.49	155.39	116.86	155.86	111.84
Short-Term Debt	69.71	16.55	6.08	66.57	19.78
Current Portion of Leases	4.56	3.62	2.33	4.24	1.04
Current Income Taxes Payable	7.76	8.22	9.4	9.59	8.03
Current Unearned Revenue	18.05	13.25	8.46	9.21	5.91
Other Current Liabilities	375.54	416.93	319.7	311.99	287.35
Total Current Liabilities	649.1	613.95	462.82	557.46	433.94
Long-Term Debt	96.44	-	-	-	-
Long-Term Leases	15.08	4.98	3.55	8.56	2.62
Long-Term Deferred Tax Liabilities	30.2	25.25	18.29	15.92	7.83
Other Long-Term Liabilities	-	0.56	0.56	0.56	1.05
Total Liabilities	790.82	644.74	485.21	582.5	445.45
Common Stock	38.63	38.63	38.63	38.63	38.63
Additional Paid-In Capital	118.71	118.71	118.71	118.71	118.71
Retained Earnings	290.09	297.72	285.15	170.38	149.68
Comprehensive Income & Other	72.6	86.87	76.73	125.92	119.53
Total Common Equity	520.02	541.92	519.22	453.63	426.54
Minority Interest	84.97	89.89	86.73	86.7	42.39
Shareholders' Equity	605	631.81	605.95	540.33	468.93
Total Liabilities & Equity	1,396	1,277	1,091	1,123	914.38
Total Debt	185.79	25.15	11.96	79.38	23.44
Net Cash (Debt)	-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	-0.09	0.33	0.46	0.16	0.49
Filing Date Shares Outstanding	386.26	386.26	386.26	386.26	386.26
Total Common Shares Outstanding	386.26	386.26	386.26	386.26	386.26
Working Capital	124.05	133.43	192.61	102.65	136.99
Book Value Per Share	1.35	1.40	1.34	1.17	1.10
Tangible Book Value	479.26	497.26	472.05	396.69	412.79
Tangible Book Value Per Share	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.