09:07     HI SUN TECH<00818> - Results Announcement (3)                       

                                                                              
    3       Loss per share                                                    
                                                                              
    The calculation of basic loss per share is based on the Group's loss      
    attributable to shareholders of HK$12,127,000 (2003: HK$3,454,000) and    
    333,054,030 (2003: 333,054,030) ordinary shares in issue during the year. 
                                                                              
            Diluted loss per share has not been presented for the year ended  
    31 December 2004 as the conversion of potential ordinary shares would have
    anti-dilutive effect to the basic loss per share.                         
                                                                              
    There were no dilutive effects on the basic loss per share for the year   
    ended 31 December 2003.                                                   
                                                                              
    For more details, please refer to the press announcement today.