09:50     TIGER TECH<08046> - Quarterly Results Announcement (2)              

                                                                              
    2. Turnover                                                               
                                                                              
    Turnover and revenue recognised by category are as follows:               
                                                                              
                                          Nine months ended 31 March          
                                                2005          2004            
                                              HK$'000       HK$'000           
    Turnover                                                                  
                                                                              
    Sales of goods                              2,271        25,887           
    Software license fee                           -          2,865           
    Royalty income                                563           219           
    Service income                              1,244            28           
                                                4,078        28,999           
                                                                              
                                                                              
    3. Taxation                                                               
                                                                              
    No provision for Hong Kong and the PRC profits tax has been made          
    as the Group had no assessable profit for the nine months ended           
    31 March 2005 (2004: Nil).                                                
                                                                              
    4. Loss per share                                                         
                                                                              
    The calculation of basic loss per share for the nine months ended         
    31 March 2005 is based on the Group's unaudited consolidated              
    loss attributable to the equity holders of the parent for the             
    nine months ended 31 March 2005 of HK$7,733,000                           
    (2004: HK$7,272,000) and weighted average number of 465,000,000           
    (2004: 404,386,000) ordinary shares in issue during the period.           
                                                                              
    No diluted loss per share has been presented for the nine months          
    ended 31 March 2005 as there were no potential ordinary shares.           
    No diluted loss per share has been presented for the nine months          
    ended 31 March 2004 because the exercise of the outstanding               
    potential ordinary shares would have been anti-dilutive.                  
                                                                              
    5. Dividend                                                               
                                                                              
    The directors do not recommend the payment of a dividend.                 
                                                                              
    6. Comparative figures                                                    
                                                                              
    Certain comparative figures have been reclassified and restated           
    to conform to the presentation of the 2004 annual report.