China Elegance (Holding) Ltd.

Date:
2006-11-14 18:16:00
Title:
RESULTS ANNOUNCEMENT (SUMMARY)
Description:
CHINA ELEGANCE<00476> - Results Announcement

China Elegance (Holdings) Limited announced on 14/11/2006:
(stock code: 00476 )
Year end date: 31/03/2007
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee
                                                        (Restated)
                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/04/2006    from 01/04/2005
                                     to 30/09/2006      to 30/09/2005
                               Note  ('000      )       ('000      )
Turnover                        A  : N/A                62,269            
Profit/(Loss) from Operations   B  : (7,639)            (2,625)           
Finance cost                       : N/A                (432)             
Share of Profit/(Loss) of 
  Associates                       : 1,730              1,750             
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI    C  : (6,345)            (2,184)           
% Change over Last Period          : N/A       %
EPS/(LPS)-Basic (in dollars)    D  : (0.0068)           (0.0025)          
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : (6,345)            (2,184)           
Interim Dividend                   : NIL                NIL
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Interim Dividend                 : N/A   
Payable Date                       : N/A
B/C Dates for (-)            
  General Meeting                  : N/A   
Other Distribution for             : N/A
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A   

Remarks:

NOTE A:
        
TURNOVER

Turnover represents the sales value of goods supplied to customers. An 
analysis of turnover from continuing and discontinued operations is as 
follows:

                                                Six months ended 
                                                30 September
                                                2006            2005
                                                HK$'000         HK$'000
                                
Revenue from external customers from:                           
-  continuing operations                          -             62,269
-  discontinued operation                       7,636            5,834
                                               _______         _________
                                                7,636           68,103
                                               =======         =========
                                

NOTE B:

LOSS FROM OPERATIONS

Loss from operations has been arrived at after charging:

Continuing operations     Discontinued operation        Consolidated            
Six months ended          Six months ended            Six months ended
30 September              30 September                30 September
2006     2005             2006       2005             2006      2005
HK$'000 HK$'000          HK$'000   HK$'000          HK$'000     HK$'000
                                                                                
Depreciation            
257     179              107         175              364        354

Bad debts written off           
-       -                  -       1,891                -       1,891

Impairment loss of goodwill             
-      1,449              -           -                -        1,449
===============           =================          ===================

NOTE C:

PROFITS/(LOSS) FROM CONTINUING AND DISCONTINUED OPERATIONS

An analysis of profit/(loss) from continuing and discontinued operations 
is as follows:

                                                   Six months ended 
                                                    30 September
                                                2006            2005
                                                HK$'000         HK$'000
                                
Profit/(Loss) for the period from:                              
-  continuing operations                        (5,909)         (1,307)
-  discontinued operation                       61              (1,664)
                                                -------         -------
Net loss for the period                         (5,848)         (2,971)
                                
Loss attributable to minority interests         (497)           787
                                                _______         _______
Loss after taxation and minority interests
attributable to shareholders                    (6,345)         (2,184)
                                                ========        ========
NOTE D:

LOSS PER SHARE

Basic loss per share is calculated based on the net loss attributable to 
the shareholders of the Company for the period of approximately HK$6,345,
000 (2005: HK$2,184,000) and weighted average number of ordinary shares of 
938,214,833 (2005: 883,296,800) during the period.

i)      From continuing operations

                                        Six months ended
                                        30 September
                                        2006            2005
Loss per share                          
                                
Basic                                   HK$(0.0067)     HK$(0.0014)
                                       ============     ============
                                
Diluted                                 N/A             N/A
                                        ===========     ============

Basic loss per share from continuing operations is calculated based on the 
loss from continuing operations attributable to the shareholders of the 
Company for the period of approximately HK$6,337,000 (2005: HK$1,243,000) 
and weighted average number of ordinary shares of 938,214,833 (2005: 883,
296,800) during the period.

ii)     From discontinued operation

                                        Six months ended
                                        30 September
                                        2006            2005
Loss per share                          
                                
Basic                                   HK$(0.0001)     HK$(0.0011)
                                        ===========     ===========
                                
Diluted                                 N/A             N/A
                                        ============    ============

Basic loss per share from discontinued operation is calculated based on 
the loss from discontinued operation attributable to the shareholders of 
the Company for the period of approximately HK$8,000 (2005: HK$941,000) 
and weighted average number of ordinary shares of 938,214,833 (2005: 883,
296,800) during the period.

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

NOTE E:

COMPARATIVE FIGURES

Due to the disposal of Unicon Spirit Development Ltd. and its subsidiaries 
during the period, which constituted a discontinued operation under HKFRS 
5 "Non-current Assets Held for Sale and Discontinued Operations", certain 
comparative figures were restated so as to reflect the results for the 
continuing operations.

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