Arts Optical Statements
11
Data from Arts Optical`s earning releases including common size income statement and balance sheet.
Common size analysis evaluates financial statements by expressing each line item as a percentage of a base amount for that period.
Key Information:
Report currency:
HKD - Hong Kong dollar
Last reporting period:
30 Jun, 2023
Next reporting period:
27 Dec, 2023
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
Arts Optical Income Statement
B
M
HKD (except Earnings per share)
Financial
Revenue
Cost of sales
Gross profit
Research and development
Selling, general and administrative
Total operating expenses
Operating income
Interest expense
Other income
Income before tax
Provision for income taxes
Net income
Diluted earnings per share
Shares outstanding after dilution
566.45
0.4 %
100
395.23
69.8
171.23
12.6 %
30.2
—
0
155.54
27.5
143.98
-1.3 %
25.4
27.244
343.7 %
4.8
4.582
0.8
—
0
31.56
-66.1 %
5.6
7.063
1.2
21.675
-74.9 %
3.8
0.056
386.26
564.05
-2.8 %
100
412.04
73.1
152
-5.4 %
26.9
—
0
159.16
28.2
145.86
6.6 %
25.9
6.14
-74.2 %
1.1
28.523
5.1
—
0
93.061
173.6 %
16.5
4.053
0.7
86.307
203.2 %
15.3
0.223
386.26
580.06
-7 %
100
419.45
72.3
160.61
-4.1 %
27.7
—
0
151.72
26.2
136.82
5.4 %
23.6
23.791
-36.8 %
4.1
8.386
1.4
—
0
34.017
7.8 %
5.9
3.004
0.5
28.466
8.2 %
4.9
0.074
386.26
623.87
17.9 %
100
456.47
73.2
167.4
22.9 %
26.8
—
0
144.57
23.2
129.77
0.7 %
20.8
37.626
417.1 %
6
-6.031
-1
—
0
31.566
3740.1 %
5.1
3.146
0.5
26.309
569 %
4.2
0.068
386.26
529.07
32.7 %
100
392.91
74.3
136.16
28.1 %
25.7
—
0
135.82
25.7
128.89
-10.4 %
24.4
7.277
119.4 %
1.4
-9.462
-1.8
—
0
0.822
100.2 %
0.2
3.355
0.6
-5.609
98.7 %
-1.06
-0.015
386.26
398.72
15.9 %
100
292.42
73.3
106.3
90.1 %
26.7
—
0
156.48
39.2
143.88
7.9 %
36.1
-37.581
51.5 %
-9.4
-36.27
-9.1
—
0
-417.19
-338.6 %
-104.6
-0.354
-0.09
-417.18
-340.8 %
-104.6
-1.08
386.26
343.89
-30.6 %
100
287.99
83.7
55.907
-27.2 %
16.3
—
0
144.75
42.1
133.32
-9.3 %
38.8
-77.417
-10.1 %
-22.5
-17.702
-5.1
—
0
-95.114
-17.6 %
-27.7
0.91
0.3
-94.651
-15.8 %
-27.5
-0.245
386.26
495.46
-9.2 %
100
418.71
84.5
76.748
-25.2 %
15.5
—
0
159.04
32.1
147.07
-8.6 %
29.7
-70.325
-20.6 %
-14.2
-9.874
-2
—
0
-80.882
-67.1 %
-16.3
-1.004
-0.2
-81.771
-50 %
-16.5
-0.212
386.26
545.5
-14.6 %
100
442.92
81.2
102.59
-27.1 %
18.8
—
0
164.11
30.1
160.92
0.2 %
29.5
-58.328
-193.4 %
-10.7
11.475
2.1
—
0
-48.401
-2135.6 %
-8.9
3.474
0.6
-54.521
-293.1 %
-10
-0.141
386.26
638.62
14.6 %
100
497.97
78
140.65
19.8 %
22
—
0
178.28
27.9
160.52
11.2 %
25.1
-19.877
26.3 %
-3.1
17.712
2.8
—
0
-2.165
90.5 %
-0.3
9.875
1.5
-13.868
43.2 %
-2.2
-0.036
384.54
557.4
11.6 %
100
439.98
78.9
117.42
44.7 %
21.1
—
0
174.98
31.4
144.39
-79 %
25.9
-26.976
95.5 %
-4.8
4.11
0.7
—
0
-22.866
96.2 %
-4.1
-0.32
-0.06
-24.426
96 %
-4.4
-0.064
383.65
499.36
-5.6 %
100
418.24
83.8
81.122
6.2 %
16.2
—
0
188.57
37.8
687.31
303.5 %
137.6
-606.19
-545.2 %
-121.4
4.256
0.9
—
0
-601.93
-982.4 %
-120.5
4.75
1
-609.11
-830.8 %
-122
-1.588
383.65
528.83
-13.8 %
100
452.44
85.6
76.391
67.5 %
14.4
—
0
192.61
36.4
170.34
4.1 %
32.2
-93.948
20.4 %
-17.8
9.13
1.7
—
0
-55.61
-104.8 %
-10.5
6.658
1.3
-65.441
-105.7 %
-12.4
-0.171
383.65
613.7
-4.3 %
100
568.1
92.6
45.6
-60.2 %
7.4
—
0
177
28.8
163.6
-63.8 %
26.7
-118
65 %
-19.2
57.5
9.4
0
0
1 158.3
468.5 %
188.7
0.4
0.07
1 156.9
460.3 %
188.5
3.02
383.7
641.5
-2.2 %
100
527
82.2
114.5
1.1 %
17.8
—
0
458.2
71.4
451.4
166.2 %
70.4
-337
-498.6 %
-52.5
22.7
3.5
0
0
-314.3
-614.3 %
-49
3.2
0.5
-321.1
-540.9 %
-50.05
-0.84
383.7
655.9
-9.7 %
100
542.6
82.7
113.3
-17.7 %
17.3
—
0
180.1
27.5
169.6
24.8 %
25.9
-56.3
-3227.8 %
-8.6
40.5
6.2
0
0
-44
-650 %
-6.7
4
0.6
-50.1
-3953.8 %
-7.6
-0.13
383.7
726.5
-11.5 %
100
588.8
81
137.7
-14.2 %
19
—
0
163.7
22.5
135.9
-14.8 %
18.7
1.8
100 %
0.2
6.1
0.8
0.1
0.01
8
107.8 %
1.1
3.3
0.5
1.3
101.2 %
0.2
—
383.7
821.1
6.3 %
100
660.6
80.5
160.5
27.5 %
19.5
—
0
169.3
20.6
159.6
29.8 %
19.4
0.9
-70 %
0.1
9.1
1.1
0
0
-102.6
-1307.1 %
-12.5
2.2
0.3
-106.3
-2068.5 %
-12.9
-0.28
383.7
772.2
2.1 %
100
646.2
83.7
125.9
-6.5 %
16.3
—
0
129.6
16.8
123
2.5 %
15.9
3
-79.3 %
0.4
5.5
0.7
—
0
8.5
-74.9 %
1.1
2.8
0.4
5.4
-81.7 %
0.7
0.01
383.7
756.3
7 %
100
621.7
82.2
134.6
-1.6 %
17.8
—
0
129.8
17.2
120
8.3 %
15.9
14.5
-44.4 %
1.9
-0.4
-0.05
—
0
33.9
35.1 %
4.5
3.7
0.5
29.5
62.1 %
3.9
0.08
383.7
706.7
-5.3 %
100
569.9
80.6
136.8
-0.6 %
19.4
—
0
122.7
17.4
110.8
-1.9 %
15.7
26.1
6.1 %
3.7
-0.9
-0.1
-0.1
-0.01
25.1
4.6 %
3.6
6.4
0.9
18.2
-15 %
2.6
0.05
383.7
746.5
2.4 %
100
608.9
81.6
137.6
1.3 %
18.4
—
0
130.6
17.5
113
8.8 %
15.1
24.6
-23.1 %
3.3
-0.6
-0.08
—
0
24
-24.3 %
3.2
2.3
0.3
21.4
-22.2 %
2.9
0.06
383.7
729
-7 %
100
593.2
81.4
135.8
-18.2 %
18.6
—
0
111.2
15.3
103.9
-8.1 %
14.3
32
-39.7 %
4.4
-0.3
-0.04
0
0
31.7
-40.2 %
4.3
3
0.4
27.5
-42.9 %
3.8
0.07
383.7
784.2
2.8 %
100
618.1
78.8
166.1
-2.9 %
21.2
—
0
124.9
15.9
113
10.2 %
14.4
53.1
-22.6 %
6.8
-0.1
-0.01
0
0
53
-22.6 %
6.8
4.6
0.6
48.2
-24.7 %
6.1
0.13
383.7
763
2.7 %
100
592
77.6
171
0.1 %
22.4
—
0
114.8
15
102.5
6.4 %
13.4
68.6
-8 %
9
-0.1
-0.01
0
0
68.5
-7.9 %
9
4.1
0.5
64
-2.7 %
8.4
0.17
383.7
743.1
20.3 %
100
572.3
77
170.8
8.3 %
23
—
0
105.4
14.2
96.3
6.5 %
13
74.6
10.8 %
10
-0.2
-0.03
0
0
74.4
10.9 %
10
8.3
1.1
65.8
11.5 %
8.9
0.17
383.7
617.9
6 %
100
460.2
74.5
157.7
18.2 %
25.5
—
0
97.3
15.7
90.4
18 %
14.6
67.3
18.5 %
10.9
-0.2
-0.03
0
0
67.1
18.8 %
10.9
7.7
1.2
59
5.2 %
9.5
0.15
383.7
583
-0.6 %
100
449.6
77.1
133.4
-15 %
22.9
—
0
87.8
15.1
76.6
-4.8 %
13.1
56.8
-25.8 %
9.7
-0.3
-0.05
0
0
56.5
-25.7 %
9.7
0.5
0.09
56.1
-15.4 %
9.6
0.15
383.7
586.8
-20.8 %
100
429.7
73.2
157
-1.4 %
26.8
—
0
93
15.8
80.5
-17 %
13.7
76.6
23 %
13.1
-0.6
-0.1
0
0
76
24.2 %
13
9.3
1.6
66.3
17.1 %
11.3
0.17
383.7
740.7
10.6 %
100
581.4
78.5
159.3
-3.9 %
21.5
—
0
112.2
15.1
97
19.2 %
13.1
62.3
-26.2 %
8.4
-1.1
-0.1
0
0
61.2
-27.1 %
8.3
4.9
0.7
56.6
-24.3 %
7.6
0.15
383.7
669.5
-2.2 %
100
503.7
75.2
165.8
-14.9 %
24.8
—
0
98.3
14.7
81.4
-2 %
12.2
84.4
-24.5 %
12.6
-0.5
-0.07
0
0
83.9
-24.8 %
12.5
8.6
1.3
74.8
-26.8 %
11.2
0.19
383.7
684.8
12.4 %
100
489.9
71.5
194.9
12.1 %
28.5
—
0
95.2
13.9
83.1
-0.4 %
12.1
111.8
23.5 %
16.3
-0.3
-0.04
0
0
111.5
23.5 %
16.3
7.8
1.1
102.2
24.8 %
14.9
0.27
383.7
609.4
3.3 %
100
435.6
71.5
173.8
7.9 %
28.5
—
0
94.3
15.5
83.4
51.4 %
13.7
90.5
-14.6 %
14.9
-0.1
-0.02
-0.1
-0.02
90.3
-14.8 %
14.8
8.7
1.4
81.9
-17.3 %
13.4
0.21
383.7
589.7
15.8 %
100
428.6
72.7
161.1
4.2 %
27.3
—
0
80.9
13.7
55.1
-30.7 %
9.3
106
41.1 %
18
—
0
—
0
106
41.1 %
18
8.4
1.4
99
46.9 %
16.8
0.26
383.7
509.2
22.4 %
100
354.7
69.7
154.6
37.4 %
30.4
—
0
81
15.9
79.5
28.2 %
15.6
75.1
48.7 %
14.7
—
0
0
0
75.1
48.7 %
14.7
9.3
1.8
67.4
43.7 %
13.2
0.18
383.7
416
10.8 %
100
303.5
73
112.5
2.6 %
27
—
0
66.2
15.9
62
14.4 %
14.9
50.5
-8.8 %
12.1
—
0
0
0
50.5
-8.8 %
12.1
3.7
0.9
46.9
-4.3 %
11.3
0.12
383.2
375.6
6.2 %
100
266
70.8
109.6
-4.3 %
29.2
—
0
58.9
15.7
54.2
-8.6 %
14.4
55.4
0.2 %
14.7
—
0
0
0
55.4
0.2 %
14.7
6.5
1.7
49
-4.3 %
13
0.13
382.3
353.7
6.8 %
100
239.1
67.6
114.5
1 %
32.4
—
0
61.5
17.4
59.3
4.6 %
16.8
55.3
-2.5 %
15.6
—
0
0
0
55.3
-2.5 %
15.6
4.1
1.2
51.2
—
14.5
0.13
382
331.3
19.2 %
100
217.9
65.8
113.4
22.3 %
34.2
—
0
61.1
18.4
56.7
33.1 %
17.1
56.7
13.2 %
17.1
—
0
0
0
56.7
12.1 %
17.1
5.1
1.5
51.2
10.8 %
15.5
0.13
381.6
278
—
100
185.3
66.7
92.7
—
33.3
—
0
39.5
14.2
42.6
—
15.3
50.1
—
18
—
0
0
0
50.6
—
18.2
5.1
1.8
46.2
—
16.6
0.12
381.4