China Elegance (Holding) Ltd.

Date:
2006-06-13 18:02:00
Title:
RESULTS ANNOUNCEMENT (SUMMARY)
Description:
CHINA ELEGANCE<00476> - Results Announcement

China Elegance (Holdings) Limited announced on 13/06/2006:
(stock code: 00476 )
Year end date: 31/03/2006
Currency: HKD
Auditors' Report: Unqualified

                                                        (Audited   )
                                     (Audited   )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/04/2005    from 01/04/2004
                                     to 31/03/2006      to 31/03/2005
                               Note  ('000      )       ('000      )
Turnover                           : 105,273            182,169           
Profit/(Loss) from Operations   A  : (17,041)           (7,682)           
Finance cost                       : (1,214)            (699)             
Share of Profit/(Loss) of 
  Associates                    B  : 2,708              2,550             
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : (11,043)           (823)             
% Change over Last Period          : N/A       %
EPS/(LPS)-Basic (in dollars)    C  : (0.0125)           (0.0009)          
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : (11,043)           (823)             
Final Dividend                     : NIL                NIL
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Final Dividend                   : N/A   
Payable Date                       : N/A
B/C Dates for Annual         
  General Meeting                  : 10/07/2006         to 12/07/2006 bdi.
Other Distribution for             : N/A
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A   
  
Remarks:

NOTE A:

LOSS BEFORE TAX

Loss before taxation is arrived at charging / (crediting):
        
                                                2006            2005
                                                HK$'000         HK$'000
                                
Amortisation of goodwill                            -           374
Depreciation                                      949           1,149
Inventories written off                         3,462           -
Impairment loss of goodwill                     1,449           1,050
Impairment loss of doubtful debts, net          2,976           -
Share of taxation of associates                 1,042           1,023
Administration fee income, net                  (1,648)         (3,088)
                                                =======================         
                
NOTE B:

SHARE OF PROFIT OF ASSOCIATES

For the year ended 31 March 2005, the Group's share of tax attributable to 
associates was presented as a component of the Group's total tax charge/(
credit) in the consolidated income statement.  Upon the adoption of HKAS 
1, the Group's share of the post-acquisition results of associates is 
presented net of the Group's share of tax attributable to associates.  The 
changes in presentation have been applied retrospectively, and the 
comparative figure was restated accordingly.

NOTE C:

LOSS PER SHARE

The calculation of basic loss per share is based on the net loss 
attributable to shareholders for the year of HK$11,043,000 (2005: HK$823,
000) and 883,296,800 (2005: 883,296,800) ordinary shares in issue during 
the year.

Diluted loss per share is not presented for both years as the Company had 
no potential ordinary shares as at the respective balance sheet dates.


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