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v3.22.2.2

Summary of significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2021
Summary of significant accounting policies |
Property, plant and equipment |
Office premises | 47 to 51 years
Leasehold improvements | over terms of the leases or the useful lives whichever is less
Furniture, fixtures and office equipment | 3 to 5 years
Motor vehicles | 4 years
Testing equipment | 3 years
Engineering segment backlog |
|  | 2021 |  |  | 2020 |
|  | US$’000 |  |  | US$’000 |
Engineering segment |  |  | 5,400 |  |  |  | 11,581 |
Impact of the restatement equity |
|  | December 31, 2021 |
|  | As Previously Reported |  |  | As Restated |
|  | US$’000 |  |  | US$’000 |
Ordinary share |  | 5,322,459 no par value shares issued as of December 31, 2021 (2020: 3,260,559) |  |  | 7,899,832 no par value shares issued as of December 31, 2021 and 2020 |
Impact of the restatement income loss of opration |
|  | December 31 |
|  | As Previously Reported |  |  | As Restated |
|  | US$’000 |  |  | US$’000 |
Operating income / (loss) |  |  |  |  |  |
2021 |  |  | 781 |  |  |  | 771 |
2020 |  |  | (1,701 | ) |  |  | (272 | )
2019 |  |  | (440 | ) |  |  | (445 | )
Net income / (loss) per ordinary share attributable to Euro Tech Holdings Company Limited’s shareholders |  |  |  |  |  |  |  |
- Basic |  |  |  |  |  |  |  |
2021 |  | $ | US0.19 |  |  | $ | US0.13 |
2020 |  | $ | US0.25 |  |  | $ | US0.10 |
2019 |  | $ | US(0.06 | ) |  | $ | US(0.02 | )
- Diluted |  |  |  |  |  |  |  |
2021 |  | $ | US0.19 |  |  | $ | US0.13 |
2020 |  | $ | US0.25 |  |  | $ | US0.10 |
2019 |  | $ | US(0.06) |  |  | $ | US(0.02 | )
Weighted average number of ordinary shares outstanding |  |  |  |  |  |  |  |
- Basic |  |  |  |  |  |  |  |
2021 |  |  | 5,154,759 |  |  |  | 7,732,132 |
2020 |  |  | 3,092,859 |  |  |  | 7,732,132 |
2019 |  |  | 2,301,993 |  |  |  | 7,732,132 |
- Diluted |  |  |  |  |  |  |  |
2021 |  |  | 5,154,759 |  |  |  | 7,732,132 |
2020 |  |  | 3,092,859 |  |  |  | 7,732,132 |
2019 |  |  | 2,301,993 |  |  |  | 7,732,132 |
Impact of the restatement shareholders equity |
|  | December 31 |
|  | As Previously Reported |  |  | As Restated |
|  | US$’000 |  |  | US$’000 |
Number of ordinary share |  |  |  |  |  |
Balance at December 31, 2018 |  |  | 2,229,609 |  |  |  | 7,899,832 |
Balance at December 31, 2019 |  |  | 3,260,559 |  |  |  | 7,899,832 |
Balance at December 31, 2020 |  |  | 3,260,559 |  |  |  | 7,899,832 |
Balance at December 31, 2021 |  |  | 5,322,459 |  |  |  | 7,899,832 |

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