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ARTS OPTICAL (01120)

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  • 0.730
  • +0.050+7.35%
Noon Break May 22 11:34 CST
281.97MMarket Cap13.52P/E (TTM)

ARTS OPTICAL (01120) Balance Sheet

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YOY yoy
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(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
Assets
Current assets
Inventory
25.53%276.76M
53.93%260.43M
21.55%220.46M
23.84%169.18M
39.63%181.37M
-9.82%136.62M
-27.53%129.9M
10.96%151.49M
38.81%179.23M
44.41%136.52M
Accounts receivable
14.68%458.7M
-9.13%358.26M
-3.08%399.98M
10.91%394.24M
23.42%412.68M
9.70%355.45M
-1.44%334.37M
4.12%324.02M
48.53%339.24M
24.02%311.2M
Withholding and tax receivable
----
-31.92%241K
----
-34.44%354K
121.58%647K
--540K
450.94%292K
----
-93.73%53K
----
Cash and equivalents
-10.29%136.67M
25.35%154.84M
0.52%152.35M
-29.86%123.53M
-20.11%151.56M
21.88%176.11M
38.52%189.71M
-3.12%144.49M
-35.57%136.96M
-20.89%149.15M
Short-term deposit
----
----
----
-3.45%1.12M
-3.03%1.12M
-1.61%1.16M
-74.99%1.16M
0.00%1.18M
--4.62M
--1.18M
Other current assets
-19.10%288K
----
--356K
----
----
----
----
----
----
----
Total current assets
12.84%872.41M
12.40%773.77M
3.45%773.15M
2.77%688.42M
14.03%747.38M
2.82%669.88M
-0.71%655.43M
8.93%651.48M
15.62%660.11M
12.00%598.05M
Non-current assets
Property, plant and equipment
26.72%519.94M
32.52%446.84M
34.98%410.31M
65.97%337.19M
46.70%303.98M
-8.82%203.16M
1.88%207.21M
41.25%222.82M
100.26%203.4M
-64.26%157.74M
Investment property
-4.14%48.6M
-33.12%49.6M
-35.13%50.7M
-8.80%74.16M
-10.49%78.16M
-6.43%81.32M
-38.68%87.32M
-39.22%86.91M
1.36%142.4M
-6.10%143M
Advance payment
-79.31%2.58M
-20.50%12.57M
-23.36%12.49M
-74.29%15.81M
-57.92%16.3M
211.01%61.49M
1,905.49%38.73M
-37.65%19.77M
-93.14%1.93M
319.96%31.71M
Associated company interest
38.58%109.66M
66.15%96.97M
39.16%79.13M
16.90%58.36M
42.63%56.86M
37.96%49.92M
6.88%39.87M
-1.38%36.19M
-18.42%37.3M
-8.02%36.69M
Interests in Joint Venture
-6.98%1.13M
-6.33%1.18M
-7.38%1.22M
-3.29%1.26M
0.61%1.31M
--1.31M
--1.31M
----
----
----
Financial assets at fair value-non-current assets
----
----
----
----
----
----
----
----
56.34%13.88M
39.68%11M
Intangible assets
-15.53%12.19M
-15.36%13.32M
-19.41%14.43M
-22.06%15.74M
-18.16%17.9M
-20.89%20.19M
-23.57%21.87M
-19.55%25.53M
421.26%28.62M
337.41%31.73M
Goodwill
3.68%27.3M
3.49%27.33M
-1.60%26.34M
2.30%26.41M
5.81%26.76M
-3.99%25.82M
-10.72%25.29M
-5.42%26.89M
242.99%28.33M
281.38%28.43M
Deferred tax assets
-63.06%7.65M
2.39%20.06M
2.50%20.7M
189.79%19.59M
214.99%20.19M
12.40%6.76M
8.64%6.41M
24.56%6.02M
79.53%5.9M
28.60%4.83M
Special items of non-current assets
----
----
----
----
----
-94.09%57K
-94.09%57K
0.00%965K
--965K
--965K
Total non-current assets
18.27%736.41M
21.40%675.23M
17.67%622.66M
21.61%556.21M
21.44%529.16M
6.83%457.37M
-5.83%435.73M
-4.02%428.15M
34.73%462.72M
-33.46%446.1M
Total assets
15.26%1.61B
16.42%1.45B
9.34%1.4B
10.41%1.24B
16.99%1.28B
4.41%1.13B
-2.82%1.09B
3.40%1.08B
22.80%1.12B
-13.31%1.04B
Liabilities
Current liabilities
Accounts payable
-7.56%503.59M
-3.02%509.51M
-4.31%544.78M
12.49%525.41M
32.59%569.3M
5.99%467.07M
-6.84%429.36M
1.16%440.69M
18.17%460.88M
40.64%435.66M
Tax payable
19.13%9.24M
2.71%8.19M
-5.61%7.76M
-18.41%7.97M
-12.53%8.22M
-9.86%9.77M
-2.02%9.4M
0.79%10.84M
19.43%9.59M
51.08%10.75M
Other payables and accrued expenses
----
----
--556K
--556K
----
----
----
-98.52%417K
-7.13%417K
6,695.91%28.27M
Bank loans and overdrafts
183.52%197.66M
117.95%113.89M
321.36%69.71M
1,265.07%52.26M
172.35%16.55M
-90.71%3.83M
-90.87%6.08M
142.99%41.19M
236.57%66.57M
-24.90%16.95M
Financial lease liabilities-current liabilities
5.57%4.81M
137.43%5.73M
25.75%4.56M
-25.65%2.42M
55.40%3.62M
19.85%3.25M
-45.04%2.33M
-32.99%2.71M
308.37%4.24M
346.36%4.04M
Other current liabilities
35.56%5.01M
22.41%3.69M
22.41%3.69M
-53.56%3.02M
-58.11%3.02M
-3.78%6.5M
9.84%7.2M
51.52%6.75M
47.14%6.56M
35.53%4.46M
Total current liabilities
12.69%731.49M
10.91%671.1M
5.73%649.1M
21.36%605.1M
32.66%613.95M
-2.30%498.61M
-16.98%462.82M
0.35%510.36M
28.46%557.46M
41.83%508.61M
Net current assets
13.60%140.92M
23.21%102.67M
-7.03%124.05M
-51.35%83.33M
-30.73%133.43M
21.36%171.26M
87.65%192.61M
57.76%141.12M
-25.07%102.65M
-49.00%89.45M
Total assets less current liabilities
17.49%877.33M
21.63%777.9M
12.70%746.71M
1.73%639.54M
5.45%662.59M
10.43%628.64M
11.14%628.34M
6.30%569.27M
17.68%565.37M
-36.68%535.55M
Non-current liabilities
Long-term bank loan
52.94%147.49M
--102.27M
--96.44M
----
----
----
----
----
----
----
Long-term accounts payable
----
----
----
----
0.00%556K
0.00%556K
0.00%556K
-46.95%556K
-46.95%556K
7.82%1.05M
Financial lease liabilities-non-current liabilities
-23.96%11.47M
287.46%14M
202.71%15.08M
37.86%3.61M
40.31%4.98M
-63.15%2.62M
-58.54%3.55M
-13.41%7.11M
226.58%8.56M
351.65%8.21M
Deferred tax liability
16.67%35.23M
25.38%33.64M
19.61%30.2M
23.40%26.83M
38.06%25.25M
29.37%21.74M
14.88%18.29M
20.48%16.81M
103.26%15.92M
37.60%13.95M
Special items of non-current liabilities
--21.56M
----
----
----
----
----
----
----
----
----
Total non-current liabilities
52.24%215.75M
392.42%149.9M
360.37%141.72M
22.16%30.44M
37.47%30.78M
1.82%24.92M
-10.56%22.39M
5.45%24.47M
117.69%25.04M
79.53%23.21M
Total liabilities
19.78%947.24M
29.18%821M
22.66%790.82M
21.39%635.54M
32.88%644.74M
-2.11%523.53M
-16.70%485.21M
0.57%534.83M
30.77%582.5M
43.14%531.81M
Total assets less total liabilities
9.35%661.58M
3.10%628M
-4.24%605M
0.89%609.1M
4.27%631.81M
10.82%603.72M
12.14%605.95M
6.33%544.8M
15.23%540.33M
-38.49%512.34M
Total equity and non-current liabilities
17.49%877.33M
21.63%777.9M
12.70%746.71M
1.73%639.54M
5.45%662.59M
10.43%628.64M
11.14%628.34M
6.30%569.27M
17.68%565.37M
-36.68%535.55M
Equity
Share capital
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
0.00%38.63M
Reserve
10.32%531.09M
3.32%494.05M
-4.35%481.4M
0.44%478.18M
4.72%503.3M
12.97%476.07M
15.80%480.59M
7.97%421.41M
6.98%415.01M
-48.16%390.29M
Shareholders' Equity
9.56%569.72M
3.07%532.67M
-4.04%520.02M
0.41%516.8M
4.37%541.92M
11.88%514.7M
14.46%519.22M
7.26%460.03M
6.35%453.63M
-45.81%428.92M
Non-controlling interest
8.11%91.87M
3.28%95.33M
-5.46%84.97M
3.68%92.3M
3.64%89.89M
5.03%89.02M
0.04%86.73M
1.60%84.76M
104.54%86.7M
101.69%83.43M
Total equity
9.35%661.58M
3.10%628M
-4.24%605M
0.89%609.1M
4.27%631.81M
10.82%603.72M
12.14%605.95M
6.33%544.8M
15.23%540.33M
-38.49%512.34M
Total equity and total liabilities
15.26%1.61B
16.42%1.45B
9.34%1.4B
10.41%1.24B
16.99%1.28B
4.41%1.13B
-2.82%1.09B
3.40%1.08B
22.80%1.12B
-13.31%1.04B
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Luo Shenmei Accounting Firm
--
Luo Shenmei Accounting Firm
--
Luo Shenmei Accounting Firm
--
Luo Shenmei Accounting Firm
--
Luo Shenmei Accounting Firm
--
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021
Assets
Current assets
Inventory 25.53%276.76M53.93%260.43M21.55%220.46M23.84%169.18M39.63%181.37M-9.82%136.62M-27.53%129.9M10.96%151.49M38.81%179.23M44.41%136.52M
Accounts receivable 14.68%458.7M-9.13%358.26M-3.08%399.98M10.91%394.24M23.42%412.68M9.70%355.45M-1.44%334.37M4.12%324.02M48.53%339.24M24.02%311.2M
Withholding and tax receivable -----31.92%241K-----34.44%354K121.58%647K--540K450.94%292K-----93.73%53K----
Cash and equivalents -10.29%136.67M25.35%154.84M0.52%152.35M-29.86%123.53M-20.11%151.56M21.88%176.11M38.52%189.71M-3.12%144.49M-35.57%136.96M-20.89%149.15M
Short-term deposit -------------3.45%1.12M-3.03%1.12M-1.61%1.16M-74.99%1.16M0.00%1.18M--4.62M--1.18M
Other current assets -19.10%288K------356K----------------------------
Total current assets 12.84%872.41M12.40%773.77M3.45%773.15M2.77%688.42M14.03%747.38M2.82%669.88M-0.71%655.43M8.93%651.48M15.62%660.11M12.00%598.05M
Non-current assets
Property, plant and equipment 26.72%519.94M32.52%446.84M34.98%410.31M65.97%337.19M46.70%303.98M-8.82%203.16M1.88%207.21M41.25%222.82M100.26%203.4M-64.26%157.74M
Investment property -4.14%48.6M-33.12%49.6M-35.13%50.7M-8.80%74.16M-10.49%78.16M-6.43%81.32M-38.68%87.32M-39.22%86.91M1.36%142.4M-6.10%143M
Advance payment -79.31%2.58M-20.50%12.57M-23.36%12.49M-74.29%15.81M-57.92%16.3M211.01%61.49M1,905.49%38.73M-37.65%19.77M-93.14%1.93M319.96%31.71M
Associated company interest 38.58%109.66M66.15%96.97M39.16%79.13M16.90%58.36M42.63%56.86M37.96%49.92M6.88%39.87M-1.38%36.19M-18.42%37.3M-8.02%36.69M
Interests in Joint Venture -6.98%1.13M-6.33%1.18M-7.38%1.22M-3.29%1.26M0.61%1.31M--1.31M--1.31M------------
Financial assets at fair value-non-current assets --------------------------------56.34%13.88M39.68%11M
Intangible assets -15.53%12.19M-15.36%13.32M-19.41%14.43M-22.06%15.74M-18.16%17.9M-20.89%20.19M-23.57%21.87M-19.55%25.53M421.26%28.62M337.41%31.73M
Goodwill 3.68%27.3M3.49%27.33M-1.60%26.34M2.30%26.41M5.81%26.76M-3.99%25.82M-10.72%25.29M-5.42%26.89M242.99%28.33M281.38%28.43M
Deferred tax assets -63.06%7.65M2.39%20.06M2.50%20.7M189.79%19.59M214.99%20.19M12.40%6.76M8.64%6.41M24.56%6.02M79.53%5.9M28.60%4.83M
Special items of non-current assets ---------------------94.09%57K-94.09%57K0.00%965K--965K--965K
Total non-current assets 18.27%736.41M21.40%675.23M17.67%622.66M21.61%556.21M21.44%529.16M6.83%457.37M-5.83%435.73M-4.02%428.15M34.73%462.72M-33.46%446.1M
Total assets 15.26%1.61B16.42%1.45B9.34%1.4B10.41%1.24B16.99%1.28B4.41%1.13B-2.82%1.09B3.40%1.08B22.80%1.12B-13.31%1.04B
Liabilities
Current liabilities
Accounts payable -7.56%503.59M-3.02%509.51M-4.31%544.78M12.49%525.41M32.59%569.3M5.99%467.07M-6.84%429.36M1.16%440.69M18.17%460.88M40.64%435.66M
Tax payable 19.13%9.24M2.71%8.19M-5.61%7.76M-18.41%7.97M-12.53%8.22M-9.86%9.77M-2.02%9.4M0.79%10.84M19.43%9.59M51.08%10.75M
Other payables and accrued expenses ----------556K--556K-------------98.52%417K-7.13%417K6,695.91%28.27M
Bank loans and overdrafts 183.52%197.66M117.95%113.89M321.36%69.71M1,265.07%52.26M172.35%16.55M-90.71%3.83M-90.87%6.08M142.99%41.19M236.57%66.57M-24.90%16.95M
Financial lease liabilities-current liabilities 5.57%4.81M137.43%5.73M25.75%4.56M-25.65%2.42M55.40%3.62M19.85%3.25M-45.04%2.33M-32.99%2.71M308.37%4.24M346.36%4.04M
Other current liabilities 35.56%5.01M22.41%3.69M22.41%3.69M-53.56%3.02M-58.11%3.02M-3.78%6.5M9.84%7.2M51.52%6.75M47.14%6.56M35.53%4.46M
Total current liabilities 12.69%731.49M10.91%671.1M5.73%649.1M21.36%605.1M32.66%613.95M-2.30%498.61M-16.98%462.82M0.35%510.36M28.46%557.46M41.83%508.61M
Net current assets 13.60%140.92M23.21%102.67M-7.03%124.05M-51.35%83.33M-30.73%133.43M21.36%171.26M87.65%192.61M57.76%141.12M-25.07%102.65M-49.00%89.45M
Total assets less current liabilities 17.49%877.33M21.63%777.9M12.70%746.71M1.73%639.54M5.45%662.59M10.43%628.64M11.14%628.34M6.30%569.27M17.68%565.37M-36.68%535.55M
Non-current liabilities
Long-term bank loan 52.94%147.49M--102.27M--96.44M----------------------------
Long-term accounts payable ----------------0.00%556K0.00%556K0.00%556K-46.95%556K-46.95%556K7.82%1.05M
Financial lease liabilities-non-current liabilities -23.96%11.47M287.46%14M202.71%15.08M37.86%3.61M40.31%4.98M-63.15%2.62M-58.54%3.55M-13.41%7.11M226.58%8.56M351.65%8.21M
Deferred tax liability 16.67%35.23M25.38%33.64M19.61%30.2M23.40%26.83M38.06%25.25M29.37%21.74M14.88%18.29M20.48%16.81M103.26%15.92M37.60%13.95M
Special items of non-current liabilities --21.56M------------------------------------
Total non-current liabilities 52.24%215.75M392.42%149.9M360.37%141.72M22.16%30.44M37.47%30.78M1.82%24.92M-10.56%22.39M5.45%24.47M117.69%25.04M79.53%23.21M
Total liabilities 19.78%947.24M29.18%821M22.66%790.82M21.39%635.54M32.88%644.74M-2.11%523.53M-16.70%485.21M0.57%534.83M30.77%582.5M43.14%531.81M
Total assets less total liabilities 9.35%661.58M3.10%628M-4.24%605M0.89%609.1M4.27%631.81M10.82%603.72M12.14%605.95M6.33%544.8M15.23%540.33M-38.49%512.34M
Total equity and non-current liabilities 17.49%877.33M21.63%777.9M12.70%746.71M1.73%639.54M5.45%662.59M10.43%628.64M11.14%628.34M6.30%569.27M17.68%565.37M-36.68%535.55M
Equity
Share capital 0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M0.00%38.63M
Reserve 10.32%531.09M3.32%494.05M-4.35%481.4M0.44%478.18M4.72%503.3M12.97%476.07M15.80%480.59M7.97%421.41M6.98%415.01M-48.16%390.29M
Shareholders' Equity 9.56%569.72M3.07%532.67M-4.04%520.02M0.41%516.8M4.37%541.92M11.88%514.7M14.46%519.22M7.26%460.03M6.35%453.63M-45.81%428.92M
Non-controlling interest 8.11%91.87M3.28%95.33M-5.46%84.97M3.68%92.3M3.64%89.89M5.03%89.02M0.04%86.73M1.60%84.76M104.54%86.7M101.69%83.43M
Total equity 9.35%661.58M3.10%628M-4.24%605M0.89%609.1M4.27%631.81M10.82%603.72M12.14%605.95M6.33%544.8M15.23%540.33M-38.49%512.34M
Total equity and total liabilities 15.26%1.61B16.42%1.45B9.34%1.4B10.41%1.24B16.99%1.28B4.41%1.13B-2.82%1.09B3.40%1.08B22.80%1.12B-13.31%1.04B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Luo Shenmei Accounting Firm--Luo Shenmei Accounting Firm--Luo Shenmei Accounting Firm--Luo Shenmei Accounting Firm--Luo Shenmei Accounting Firm--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More