10:03     NIPPON ASIA INV<00603><02970>-Amend Res Ann(Advised by Co)-3        

                                                                              
                                    Discontinuing operations                  
                                    ------------------------                  
                    Manufacture and trading of                                
                    silicone rubber product                 Consolidated      
                                   Six months ended 31 January                
              2005 HK$'000     2004 HK$'000     2005 HK$'000     2004 HK$'000 
                              (Reclassified)                    (Reclassified)
                                                                              
    Segment revenue:                                                          
    Turnover       2,821           10,243             56,392          38,960  
    _________________________________________________________________________ 
    Segment results                                                           
                  (9,975)            (346)           (93,159)        (33,618) 
    _________________________________________________________________________ 
    Finance costs                                     (2,108)         (1,465) 
    Amortization & impairment                                                 
    of goodwill                                          (50)            (51) 
    Profit/(loss) before tax                                                  
                                                    (95,317)        (35,134)  
    _________________________________________________________________________ 
                                                                              
    Tax                                                 (764)          (112)  
    _________________________________________________________________________ 
    Profit/(loss) before minorty interests                                    
                                                      (96,081)       (35,246) 
    _________________________________________________________________________ 
                                                                              
    Minorty interests                                 (1,867)          (206)  
    _________________________________________________________________________ 
                                                                              
                                                                              
    Net profit/(loss) from ordinary                                           
    activities attributable to shareholders                                   
                                                     (97,948)       (35,452)  
    _________________________________________________________________________"