08:59     SUNWAY INT'L<00058> - Results Announcement (2)                      

                                                                              
    (4)     The calculation of basic earnings per share is based on the net   
    profit from ordinary activities attributable to shareholders for the year 
    of HK$35,076,000 (2003 (Restated): HK$17,303,000) and the weighted average
    of 1,016,001,301 (2003: 1,016,001,301) ordinary shares in issue during the
    year.                                                                     
                                                                              
            Diluted earnings per share amounts for the years ended 30         
    September 2004 and 2003 have not been disclosed, as all share options     
    outstanding during these years had anti-dilutive effects on the basic     
    earnings per share for these years.                                       
                                                                              
    Remarks:                                                                  
                                                                              
    Due to adoption of a revised Hong Kong Statement of Standard Accounting   
    Practice during the current year, the accounting treatment and            
    presentation of certain items and balances in the financial statements    
    have been revised to comply with the new requirements.  Accordingly, a    
    prior year adjustment was made and certain comparative amounts have been  
    restated to conform with the current year's presentation.                 
                                                                              
    For more details, please refer to the press announcement today.