09:01 TIGER TECH<08046> - Quarterly Results Announcement (2) 2. Turnover Turnover and revenue recognised by category are as follows: Six months ended 31 December 2004 2003 HK$'000 HK$'000 Turnover Sales of goods 1,053 10,476 Software license fee - 2,145 Royalty income 375 63 Service income 769 15 2,197 12,699 3. Taxation No provision for Hong Kong and the PRC profits tax has been made as the Group had no assessable profit for the six months ended 31 December 2004 (2003: Nil). 4. Loss per share The calculation of basic loss per share for the six months ended 31 December 2004 is based on the Group's unaudited consolidated loss attributable to the equity holders of the parent for the six months ended 31 December 2004 of HK$7,326,000 (2003: HK$4,048,000) and weighted average number of 465,000,000 (2003: 400,000,000) ordinary shares in issue during the period. No diluted loss per share has been presented for the six months ended 31 December 2004 as there were no potential ordinary shares. No diluted loss per share has been presented for the six months ended 31 December 2003 because the exercise of the outstanding potential ordinary shares would have been anti-dilutive. 5. Dividend The directors do not recommend the payment of a dividend. 6. Comparative figures Certain comparative figures have been reclassified and restated to conform to the presentation of the 2004 annual report.