10:09     KINGDEE INT'L<08133> - Quarterly Results Announcement (3)           

                                                                              
    3. Earnings per share for profit attributable to the equity holders       
       of the Company                                                         
                                                                              
    The calculation of basic and diluted earnings per share are based on      
    the Group's profit attributable to equity holders of the Company of       
    Rmb9,937,000 for the three months ended 31st March 2005 (for the three    
    months ended 31st March 2004:Rmb5,913,000).                               
                                                                              
    The basic earnings per share is based on the weighted average of          
    443,260,000 (for the three months ended 31st March 2004: 441,716,000)     
    ordinary shares in issue during the reporting period. The diluted         
    earnings per share is based on 444,675,000 (for the three months ended    
    31st March 2004: 450,268,000) ordinary shares which is the weighted       
    average number of ordinary shares in issue during the reporting period    
    plus the weighted average of 1,415,000 (for the three months ended        
    31st March 2004: 8,552,000) ordinary shares deemed to be issued at no     
    consideration if all outstanding options had been exercised.