09:03     A-S CHINA<08262> - Quarterly Results Announcement (1)               

                                                                              
    A-S China Plumbing Products Limited announced on 11/05/2005:              
    (stock code: 08262 )                                                      
                                                                              
    Year end date                         :31/12/2005                         
    Currency                              :USD                                
    Auditors' report                      :N/A                                
    1st Quarterly Report Reviewed by      :Audit Committee                    
                                                                              
    Important Note :                                                          
                                                                              
    This result announcement form only contains extracted information from    
    and should be read in conjunction with the detailed results announcement  
    of the issuer, which can be viewed on the GEM website at                  
    http://www.hkgem.com                                                      
                                                                              
                                              (Un-Audited)      (Un-Audited)  
                                                  Current Last Corresponding  
                                                   Period            Period   
                                            from 1/01/2005    from 1/01/2004  
                                             to 31/03/2005     to 31/03/2004  
                                                   US$'000           US$'000  
                                                                              
    Turnover                              :         17,039            13,011  
    Profit/(Loss) from Operations         :          1,708             (546)  
    Finance cost                          :              0                 0  
    Share of Profit/(Loss) of Associates  :              0                 0  
    Share of Profit/(Loss) of Jointly                                         
             Controlled Entites           :              0                 0  
    Profit/(Loss) after Taxation & MI     :            812             (908)  
    % Change Over the Last Period         :            N/A                    
    EPS / (LPS)                                                               
              Basic (in dollar)           :     USD 0.0054       (USD 0.006)  
              Diluted (in dollar)         :     USD 0.0054       (USD 0.006)  
    Extraordinary (ETD) Gain/(Loss)       :              0                 0  
    Profit (Loss) after ETD Items         :            812             (908)  
    1st Quarter Dividends per Share       :            NIL               NIL  
    (specify if with other options)       :            N/A               N/A  
    B/C Dates for 1st Quarter Dividends   :            N/A                    
    Payable Date                          :            N/A                    
    B/C Dates for (-) General Meeting     :            N/A                    
    Other Distribution for Current Period :            NIL                    
    B/C Dates for Other Distribution      :            N/A                    
                                           (bdi: both days inclusive)         
                                                                              
    For and on behalf of                                                      
    A-S China Plumbing Products Limited                                       
                                                                              
    Signature :                                                               
    Name      : Richard Ward                                                  
    Title     : Chairman                                                      
                                                                              
    Responsibility statement                                                  
                                                                              
    The directors of the Company (the "Directors") as at the date hereof      
    hereby collectively and individually accept full responsibility for the   
    accuracy of the information contained in this results announcement form   
    (the "Information") and confirm, having made all reasonable inquiries,    
    that to the best of their knowledge and belief the Information are        
    accurate and complete in all material respects and not misleading and     
    that there are no other matters the omission of which would make the      
    Information herein inaccurate or misleading.The Directors acknowledge     
    that the Stock Exchange has no responsibility whatsoever with regard to   
    the Information and undertake to indemnify the Exchange against all       
    liability incurred and all losses suffered by the Exchange in connection  
    with or relating to the Information.                                      
                                                                              
                                                                              
    Notes:                                                                    
                                                                              
    1.      BASIS OF PRESENTATION                                             
                                                                              
    The unaudited consolidated results of the Group have been prepared        
    in accordance with accounting principles generally accepted in Hong       
    Kong and the applicable disclosure requirements of the GEM Listing        
    Rules.                                                                    
                                                                              
    2.      PRINCIPAL ACTIVITIES                                              
                                                                              
    The Group manufactures and distributes in the People's Republic of        
    China (the "PRC") a broad range of bathroom and kitchen fixtures          
    and plumbing fittings under the plumbing product brand names of           
    American Standard Inc. ("ASI"), including the "American Standard"         
    and "Armitage Shanks" brands. The Group has established a                 
    manufacturing base for the production of bathroom and kitchen             
    fixtures and plumbing fittings in Beijing, Shanghai, Tianjin and          
    Guangdong provinces using manufacturing equipment and manufacturing       
    technologies developed by American Standard Companies Inc. to             
    ensure the quality of its products.