09:40     EPRO<08086> - Quarterly Results Announcement (2)                    

                                                                              
    2. LOSS PER SHARE                                                         
                                                                              
    The calculation of basic loss per share for the three months and the      
    nine months ended 31 March 2005 is based on the unaudited net loss        
    from ordinary activities attributable to shareholders for the said        
    periods of approximately HK$2,524,000 and HK$8,451,000 respectively       
    and on the weighted average number of 1,600,800,000 shares in issue       
    during the three months and the nine months ended 31 March 2005           
    respectively.                                                             
                                                                              
    The calculation of basic loss per share for the three months and the      
    nine months ended 31 March 2004 is based on the unaudited net loss        
    from ordinary activities attributable to shareholders for the said        
    periods of approximately HK$3,892,000 and HK$6,702,000 respectively       
    and on the weighted average number of 1,435,200,000 shares and            
    1,214,400,000 shares in issue during the three months and the nine        
    months ended 31 March 2004 respectively.                                  
                                                                              
    No diluted loss per share has been presented for the three months and     
    the nine months ended 31 March 2005 as the exercise price of the          
    Company's outstanding share options was higher than the average market    
    price for the period.                                                     
                                                                              
    No diluted earnings per share has been presented for the three months     
    and the nine months ended 31 March 2004, as the Company did not have      
    any dilutive potential ordinary shares.