09:19     YIDONG ELEC<08249> - Quarterly Results Announcement (2)             

                                                                              
    On 8 October 2002, all of the shares of the Company, being                
    37,000,000 ordinary shares with a par value of RMB1.00 each, were         
    subdivded into 370,000,000 ordinary shares with a par value of            
    RMB0.10 each.                                                             
                                                                              
    On 14 November 2003, the Company commenced the trading of the newly       
    issued 130,000,000 ordinary shares of Rmb0.1 each on the GEM of the       
    Stock Exchange. Therefore, the registered capital of the Company          
    was increased to RMB 50,000,000                                           
                                                                              
    2. Basis of preparation                                                   
                                                                              
    The unaudited consolidated results have been prepared in accordance with  
    all applicable accounting standards issued by the Hong Kong Institute of  
    Certified Public Accountants ("HKICPA") and accounting principles         
    generally accepted in Hong Kong.                                          
                                                                              
    In 2004, the HKICPA issued a number of new and revised Hong Kong          
    Financial Reporting Standards and Hong Kong Accounting Standards          
    ("new HKFRSs") which are effective for accounting periods                 
    beginning on or after 1 January 2005.  The adoption of the new            
    HKFRSs had no material impact on the Group's results of operations        
    and financial position.                                                   
                                                                              
    The accounting policies adopted in preparing the unaudited                
    consolidated results for the period under review are consistent           
    with those followed in the Company's 2004 annual report.                  
                                                                              
    3. Turnover                                                               
                                                                              
    The Group is principally engaged in the design, manufacture               
    and sale of intelligent controller systems for various consumer           
    electrical and electronic appliances and the assembly of mobile           
    phones in the PRC. Turnover is stated net of value added tax.  Revenues   
    recognised for the year ended 31 December are as follows:                 
                                                                              
                                                               Group          
                                                          2005        2004    
                                                         RMB'000    RMB'000   
    Turnover                                                                  
      Sales of controller systems for                                         
        consumer electrical and electronic                                    
        appliances                                        6,879      45,347   
        Manufacture of mobile phone                                           
        controller systems and assembly of                                    
        mobile phones                                   121,326      77,206   
                                                       ---------   --------   
                                                        128,205     122,553   
                                                       ---------   --------   
                                                                              
    4. Earnings per share                                                     
                                                                              
    The calculation of basic earnings per share for the three months          
    ended 31 March 2005 is based on the unaudited profit                      
    attributable to shareholders of approximately  RMB16,659,000              
    (2004:RMB14,753,000) and on the weighted average number of                
    500,000,000 (2004: 500,000,000) shares in issue.                          
                                                                              
    There is no diluted earnings per share because there were no dilutive     
    potential shares in existence during the relevant periods.