10:07     ZJ PROSPECT<08273> - Quarterly Results Announcement (2)             

                                                                              
    SSAP 1 (Revised): Presentation of financial statements                    
    SSAP 11 (Revised): Foreign currency translation                           
    SSAP 15 (Revised): Cash flow statements                                   
    SSAP 33: Discontinuing operations                                         
    SSAP 34 (Revised): Employee benefits                                      
                                                                              
    2. Earning per share                                                      
                                                                              
    The basic earnings per share for each of the two periods ended 31st       
    March 2005 and 31st March 2004 are calculated based on net profits        
    after tax for the period of RMB 2,807,000 (2004: RMB 1,689,000) and       
    on the 76,600,000 shares (2004: the weighted average number of            
    64,333,333 shares) in issue during the periods.                           
                                                                              
    No diluted earnings per share have been presented as the Company          
    did not have any dilutive potential shares for the periods ended          
    31st March 2004 and 2005.