Results Snapshot
Figures in Million
Consolidated - Balance Sheet Results
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
Dec'19
EQUITY AND LIABILITIES
No of Months
12
12
12
12
12
12
Share Capital
0.00
0.00
0.00
0.00
0.00
0.00
Share Warrants & Outstandings
Total Reserve
520.02
541.92
519.22
453.63
426.54
896.66
Shareholder's Funds
520.02
541.92
519.22
453.63
426.54
896.66
Minority Interest
84.97
89.89
86.73
86.70
42.39
31.94
Long-Term Borrowings
170.71
20.17
8.41
70.82
20.82
25.99
Secured Loans
170.71
20.17
8.41
70.82
20.82
25.99
Unsecured Loans
0.00
0.00
0.00
0.00
0.00
0.00
Deferred Tax Assets / Liabilities
9.50
5.05
11.88
10.02
4.54
6.07
Other Long Term Liabilities
45.27
30.78
22.39
25.04
11.5
12.13
Long Term Trade Payables
0.00
0.00
0.00
0.00
0.00
0.00
Long Term Provisions
0.00
0.00
0.00
0.00
0.00
0.00
Total Non-Current Liabilities
141.72
30.78
22.39
25.04
11.50
12.13
Current Liabilities
Trade Payables
173.49
155.39
116.86
155.86
111.84
90.63
Other Current Liabilities
0.00
0.00
0.00
0.00
0.00
0.00
Short Term Borrowings
0.00
0.00
0.00
0.00
0.00
0.00
Short Term Provisions
0.00
0.00
0.00
0.00
0.00
0.00
Total Current Liabilities
649.10
613.95
462.82
557.46
433.94
408.30
Total Liabilities
1,395.81
1,276.54
1,091.16
1,122.83
914.38
1,349.03
ASSETS
Non-Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
Gross Block
2,450.92
2,386.40
2,330.40
2,494.24
2,346.05
2,162.05
Less: Accumulated Depreciation
2,028.12
2,066.13
2,084.46
2,288.91
2,216.35
1,698.97
Less : Impairment of Assets
0.00
0.00
0.00
0.00
0.00
0.00
Net Block
422.80
320.27
245.94
205.33
129.70
463.07
Lease Adjustment
0.00
0.00
0.00
0.00
0.00
0.00
Capital Work in Progress
0.00
0.00
0.00
0.00
0.00
0.00
Intangible assets under development
0.00
0.00
0.00
0.00
0.00
0.00
Pre-operative Expenses pending
0.00
0.00
0.00
0.00
0.00
0.00
Assets in transit
0.00
0.00
0.00
0.00
0.00
0.00
Non Current Investments
138.40
144.03
136.21
194.54
196.71
210.37
Long Term Loans & Advances
0.00
0.00
0.00
0.00
0.00
0.00
Other Non Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
Total Non-Current Assets
622.66
529.16
435.73
462.72
343.44
692.87
Current Assets Loans & Advances
Current Investments
0.00
0.00
0.00
0.00
0.00
0.00
Inventories
220.46
181.37
129.90
179.23
129.12
141.36
Sundry Debtors
354.64
353.85
310.48
311.57
203.25
244.91
Cash and Bank
152.35
152.68
190.87
141.58
212.56
241.64
Other Current Assets
727.81
688.56
631.54
632.43
545.78
627.92
Short Term Loans and Advances
0.36
0.65
0.29
0.05
0.84
0.00
Total Current Assets
773.15
747.38
655.43
660.11
570.93
656.15
Net Current Assets (Including Current Investments)
124.05
133.43
192.61
102.64
136.99
247.85
Total Current Assets Excluding Current Investments
773.15
747.38
655.43
660.11
570.93
656.15
Miscellaneous Expenses not written off
0.00
0.00
0.00
0.00
0.00
0.00
Total Assets
1,395.81
1,276.54
1,091.16
1,122.83
914.38
1,349.03
Contingent Liabilities
0.00
0.00
0.00
0.00
0.00
0.00
Total Debt
170.71
20.17
8.41
70.82
20.82
25.99
Book Value per share (adjusted)
Balance Sheet Analysis Highlights
Compare Balance Sheet Results of Arts Optical International Holdings Ltd.
Figures in Million
Consolidated - Balance Sheet Results
Change(HKD)
Change(%)
No of Months
12
12
EQUITY AND LIABILITIES
Share Capital
0
0
0.00
0.00%
Share Warrants & Outstandings
Total Reserve
520.02
1,412.69
-892.67
-63.19%
Shareholder's Funds
520.02
1,412.69
-892.67
-63.19%
Minority Interest
84.97
0.38
84.59
22,260.53%
Long-Term Borrowings
170.71
39.08
131.63
336.82%
Secured Loans
170.71
39.08
131.63
336.82%
Unsecured Loans
0
0
0.00
0.00%
Deferred Tax Assets / Liabilities
9.50
28.18
-18.68
-66.29%
Other Long Term Liabilities
45.27
30.17
15.10
50.05%
Long Term Trade Payables
0
0
0.00
0.00%
Long Term Provisions
0
1.12
-1.12
-100.00%
Total Non-Current Liabilities
141.72
30.17
111.55
369.74%
Current Liabilities
Trade Payables
173.49
63.09
110.40
174.99%
Other Current Liabilities
0
0
0.00
0.00%
Short Term Borrowings
0
0
0.00
0.00%
Short Term Provisions
0
1.12
-1.12
-100.00%
Total Current Liabilities
649.10
564.49
84.61
14.99%
Total Liabilities
1,395.81
2,007.73
-611.92
-30.48%
ASSETS
Non-Current Assets
0
0
0.00
0.00%
Gross Block
2,450.92
234.80
2,216.12
943.83%
Less: Accumulated Depreciation
2,028.12
166.09
1,862.03
1,121.10%
Less : Impairment of Assets
0
0
0.00
0.00%
Net Block
422.80
68.71
354.09
515.34%
Lease Adjustment
0
0
0.00
0.00%
Capital Work in Progress
0
0
0.00
0.00%
Intangible assets under development
0
0
0.00
0.00%
Pre-operative Expenses pending
0
0
0.00
0.00%
Assets in transit
0
0
0.00
0.00%
Non Current Investments
138.40
919.83
-781.43
-84.95%
Long Term Loans & Advances
0
0
0.00
0.00%
Other Non Current Assets
0
0
0.00
0.00%
Total Non-Current Assets
622.66
1,092.32
-469.66
-43.00%
Current Assets Loans & Advances
Current Investments
0
523.38
-523.38
-100.00%
Inventories
220.46
31.15
189.31
607.74%
Sundry Debtors
354.64
83.54
271.10
324.52%
Cash and Bank
152.35
255.02
-102.67
-40.26%
Other Current Assets
727.81
904.02
-176.21
-19.49%
Short Term Loans and Advances
0.36
10.93
-10.57
-96.71%
Total Current Assets
773.15
915.41
-142.26
-15.54%
Net Current Assets (Including Current Investments)
124.05
350.92
-226.87
-64.65%
Total Current Assets Excluding Current Investments
773.15
915.41
-142.26
-15.54%
Miscellaneous Expenses not written off
0
0
0.00
0.00%
Total Assets
1,395.81
2,007.73
-611.92
-30.48%
Contingent Liabilities
0
0
0.00
0.00%
Total Debt
170.71
39.08
131.63
336.82%
Book Value per share (adjusted)
0
0
0.00
0.00%
Annual - Borrowings
Analysis not available as Data has been published for only 1 period
Annual - Other Long Term Liabilities
Analysis not available as Data has been published for only 1 period
Annual - Fixed Assets
Analysis not available as Data has been published for only 1 period
Annual - Investments
Analysis not available as Data has been published for only 1 period
Annual - Current Assets
Analysis not available as Data has been published for only 1 period






