Arts Optical International Holdings Limited (HKG:1120)

HKG:1120 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	158.65	136.67	152.35	151.56	189.71	136.96
Short-Term Investments	-	-	-	1.12	1.16	4.62
Cash & Short-Term Investments	158.65	136.67	152.35	152.68	190.87	141.58
Cash Growth	2.46%	-10.29%	-0.22%	-20.00%	34.81%	-33.39%
Accounts Receivable	376.46	415.32	354.64	353.85	310.48	311.57
Other Receivables	50.35	43.66	45.7	59.47	24.18	27.73
Receivables	426.82	458.98	400.33	413.32	334.66	339.3
Inventory	256.11	276.76	220.46	181.37	129.9	179.23
Total Current Assets	841.58	872.41	773.15	747.38	655.43	660.11
Property, Plant & Equipment	529.38	519.94	410.31	303.98	207.21	203.4
Long-Term Investments	122.61	118.15	87.7	65.87	48.84	51.18
Goodwill	28.05	27.3	26.34	26.76	25.29	28.33
Other Intangible Assets	11.4	12.19	14.43	17.9	21.87	28.62
Long-Term Deferred Tax Assets	8.1	7.65	20.7	20.19	6.41	5.9
Other Long-Term Assets	63.16	51.18	63.19	94.46	126.1	145.3
Total Assets	1,604	1,609	1,396	1,277	1,091	1,123

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	175.61	165.22	173.49	155.39	116.86	155.86
Short-Term Debt	-	-	-	-	6.08	66.57
Current Portion of Long-Term Debt	182.52	197.66	69.71	16.55	-	-
Current Portion of Leases	3.29	4.81	4.56	3.62	2.33	4.24
Current Income Taxes Payable	10.63	9.24	7.76	8.22	9.4	9.59
Current Unearned Revenue	24.66	11.19	18.05	13.25	8.46	9.21
Other Current Liabilities	338.2	343.38	375.54	416.93	319.7	311.99
Total Current Liabilities	734.9	731.49	649.1	613.95	462.82	557.46
Long-Term Debt	134.35	147.49	96.44	-	-	-
Long-Term Leases	12.17	11.47	15.08	4.98	3.55	8.56
Long-Term Deferred Tax Liabilities	34.55	35.23	30.2	25.25	18.29	15.92
Other Long-Term Liabilities	19.09	21.56	-	0.56	0.56	0.56
Total Liabilities	935.05	947.24	790.82	644.74	485.21	582.5

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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
Retained Earnings	-	310.57	290.09	297.72	285.15	170.38
Comprehensive Income & Other	530.6	101.81	72.6	86.87	76.73	125.92
Total Common Equity	569.22	569.72	520.02	541.92	519.22	453.63
Minority Interest	100.02	91.87	84.97	89.89	86.73	86.7
Shareholders' Equity	669.24	661.58	605	631.81	605.95	540.33
Total Liabilities & Equity	1,604	1,609	1,396	1,277	1,091	1,123

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	332.32	361.43	185.79	25.15	11.96	79.38
Net Cash (Debt)	-173.67	-224.75	-33.44	127.53	178.91	62.2
Net Cash Growth	-	-	-	-28.72%	187.63%	-67.11%
Net Cash Per Share	-0.45	-0.58	-0.09	0.33	0.46	0.16
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	106.68	140.92	124.05	133.43	192.61	102.65
Book Value Per Share	1.47	1.47	1.35	1.40	1.34	1.17
Tangible Book Value	529.77	530.22	479.26	497.26	472.05	396.69
Tangible Book Value Per Share	1.37	1.37	1.24	1.29	1.22	1.03
Buildings	-	854.34	680.54	673.78	653.69	720.27
Machinery	-	956.97	849.81	820.89	808.89	881.06
Construction In Progress	-	0.43	95	57.93	-	-
Leasehold Improvements	-	696.74	656.42	665.34	678.53	755.18

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 11, 2026

Data Sources Report a data error