Listed Company Information
 

UPBEST GROUP<00335> - Results Announcement

Upbest Group Limited announced on 12/12/2005:
(stock code: 00335 )
Year end date: 31/03/2006
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/04/2005    from 01/04/2004
                                     to 30/09/2005      to 30/09/2004
                               Note  ('000      )       ('000      )
Turnover                           : 32,812             27,825            
Profit/(Loss) from Operations      : 67,332             19,468            
Finance cost                       : (2,827)            (1,229)           
Share of Profit/(Loss) of 
  Associates                       : 0                  (26)              
Share of Profit/(Loss) of
  Jointly Controlled Entities      : 0                  0                 
Profit/(Loss) after Tax & MI       : 61,324             15,263            
% Change over Last Period          : +301.78   %
EPS/(LPS)-Basic (in dollars)       : 0.05               0.014             
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : 0                  0                 
Profit/(Loss) after ETD Items      : 61,324             15,263            
Interim Dividend                   : NIL                NIL
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Interim Dividend                 : N/A   
Payable Date                       : N/A
B/C Dates for (-)            
  General Meeting                  : N/A   
Other Distribution for             : N/A
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A   

Remarks:

(1)     Business segments

An analysis of segment information of the Group about these business for 
the six months ended 30th September 2005 and 2004 is as follows:
                
                                Broking                 Financing
                                2005    2004            2005    2004
                               HK$'000 HK$'000         HK$'000 HK$'000
Segment revenue:                                                
Sales to external customers     7,587   7,242           22,015  18,812
                                ------  ------          ------- -------
Segment results                 2,581   1,902           18,576  15,957
                                ======  ======          ======= =======

                                Corporate Finance       Asset Management
                                2005    2004            2005    2004
                               HK$'000 HK$'000         HK$'000 HK$'000
Segment revenue:                                                
Sales to external customers     268     607             1,309   1,164
                                ------  -----           ------- -------
Segment results                 (118)   186             907     523
                                ======  =====           ======= =======

                                Property Investment     Consolidated
                                2005    2004            2005    2004
                               HK$'000 HK$'000         HK$'000 HK$'000
Segment revenue:                                                
Sales to external customers     1,633   -               32,812  27,825
                                ------- -------         ------- -------
Segment results                 268     -               22,214  18,568
                                ======= =======         
                                                
Gain on acquisition of subsidiaries                     24,678  -
Gain on disposal of a subsidiary                        18,100  -
Provision for doubtful debts                            (507)   (409)
Bad debts written off                                   -       -
Other income                                            20      80
Share of results of an associate                        -         (26)
                                                        ------- -------
Profit before taxation                                  64,505  18,213
Taxation                                                (3,181) (2,950)
                                                        ------- --------
Profit for the period                                   61,324  15,263
                                                        ======= ========
Attributable for:                                               
Shareholders of the Company                             61,324  15,263
Minority Interests                                      -       -
                                                        ------- --------
                                                        61,324  15,263
                                                        ======= ========

(2)     Basic earnings per share

The calculation of basic earnings per share is based on the Group's profit 
attributable to shareholders for the six months ended 30th September 2005 
of approximately HK$61,324,000 (2004: HK$15,263,000) and the weighted 
average number of 1,228,754,000 shares (2004: 1,120,000,000 shares) in 
issue during the period. 

There is no diluted earnings per share for the periods ended 30th 
September 2005 and 2004 presented since the Company has no dilutive 
potential ordinary shares.