Arts Optical International Holdings Ltd. has released its interim report for the six months ended June 30, 2024. The company reported a loss before tax of HK$1.56 million, in contrast to a profit of HK$11.09 million for the same period in 2023. The income tax expense was recorded at HK$8.39 million, compared to HK$5.56 million in 2023. This resulted in a net loss of HK$9.95 million for the period, compared to a profit of HK$5.53 million in 2023. Other comprehensive income for the period, net of tax, amounted to HK$30.75 million, which includes exchange differences arising from the translation of foreign operations, associates, and joint ventures. As a result, the total comprehensive income for the period was HK$20.80 million, compared to a total comprehensive expense of HK$3.04 million in the previous year. In terms of cash flow, the company reported net cash used in operating activities amounting to HK$3.07 million, compared to HK$28.22 million generated in the same period in 2023. The company also reported net cash used in investing activities at HK$40.72 million, compared to HK$66.24 million in the previous year. There was no cash dividend paid to the owners of the company during the period, in contrast to HK$19.31 million paid in the previous year. No specific outlook or guidance was provided in the interim report.