Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of property, plant and equipment

	Expected useful life
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

	2023		2022
	US$’000		US$’000
Engineering segment		4,200		6,000

Schedule of Consolidated Balance Sheets

CONSOLIDATED BALANCE SHEETS	December 31, 2021
	As Previously Reported	As Restated
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, 2022 and 2021

Schedule of Consolidated Statements Of Operations And Comprehensive Income /(Loss)

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME / (LOSS)	December 31
	As Previously Reported			As Restated
	US$’000			US$’000
Operating income / (loss)
2021		781			771
2020		(1,701	)		(272	)
Net income / (loss) per ordinary share attributable to Euro Tech Holdings Company Limited’s shareholders
- Basic
2021	US$ 0.19			US$ 0.13
2020	US$ 0.25			US$ 0.10
- Diluted
2021	US$ 0.19			US$ 0.13
2020	US$ 0.25			US$ 0.10
Weighted average number of ordinary shares outstanding
- Basic
2021		5,154,759			7,732,132
2020		3,092,859			7,732,132
- Diluted
2021		5,154,759			7,732,132
2020		3,092,859			7,732,132

Schedule of Consolidated Statements Of Shareholders Equity

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY	December 31
	As Previously Reported		As Restated
Number of ordinary share
Balance at December 31, 2020		3,260,559		7,899,832
Balance at December 31, 2021		5,322,459		7,899,832

ZHEJIANG TIANLAN

Schedule of property, plant and equipment

Land use right	Over terms of the leases
Buildings and leasehold improvements	11 to 50 years, with 5% residual value
Furniture, fixtures and office equipment	5 years, with 5% residual value
Motor vehicles	5 years, with 5% residual value
Plant and machineries	5 to 10 years, with 5% residual value