09:11     ABC MULTIACTIVE<08131> - Quarterly Results Announcement (2)         

                                                                              
       The accounting policies and basis of preparation used in the           
       preparation of the unaudited consolidated results are consistent       
       with those used in the Company's annual financial statements for       
       the year ended 30th November 2004.                                     
                                                                              
    2. Basic (loss) / earning per share                                       
                                                                              
       The calculation of basis loss per share for the three months ended     
       28th February 2005 was based on the unaudited net loss for the         
       period of approximately HK$ 595,000 (For the three months ended        
       29th February 2004 unaudited net profit: HK$1,804,000) and the         
       weighted average of 160,590,967 (2004: 160,590,967) ordinary           
       share of HK 0.10 each in issue during the period.                      
                                                                              
       Diluted (loss)/earnings per share has not been presented as there      
       was no dilutive potential ordinary share in existence                  
       during the periods.