09:17     INNO-TECH HOLD<08202> - Quarterly Results Announcement (2)          

                                                                              
    3. Taxation:                                                              
    Provision for Hong Kong profits tax is calculated at 17.5% (2003: 17.5%)  
    on the estimated assessable profits arising in Hong Kong for the period.  
                                                                              
    4. Interim dividend:                                                      
    The Directors do not recommend the payment of an interim dividend for     
    nine months ended 31 December 2004 (2003: nil).                           
                                                                              
    5. Earnings per share:                                                    
    The calculation of basic earnings per share is based on the unaudited     
    consolidated profit attributable to shareholders for the three months     
    and nine months ended 31 December 2004 of HK$2,264,000 and HK$4,890,000   
    respectively and on the weighted average of 507,286,957 shares and        
    495,750,000 shares respectively.                                          
    The calculation of basic earnings per share for the three months and      
    nine months ended 31 December 2003 is based on the audited consolidated   
    profit attributable to shareholders for the three months and nine months  
    ended 31 December 2003 of HK$1,436,000 and HK$3,942,000 respectively      
    and on the weighted average of 477,102,174 shares and 479,030,545         
    shares respectively.                                                      
    The diluted earnings per share is not shown as it is not materially       
    different from the basic earnings per share.