HENDERSON CYBER<08023> - Results Announcement (Q3, 2003/2004, Summary)

HENDERSON CYBER LIMITED announced on 13/05/2004:
(stock code: 08023 )

Year end date                         :30/06/2004
Currency                              :HKD
Auditors' report                      :N/A
3rd Quarterly Report Reviewed by       Audit Committee

Important Note :

This result announcement form only contains extracted information from
and should be read in conjunction with the detailed results announcement
of the issuer, which can be viewed on the GEM website at
http://www.hkgem.com

                                           (Unaudited)       (Unaudited)
                                              Current Last Corresponding
                                               Period            Period
                                       from 01/07/2003   from 01/07/2002
                                         to 31/03/2004     to 31/03/2003
                                                 $'000             $'000

Turnover                              :         65,735            58,533
Profit/(Loss) from Operations         :        (17,135)          (14,800)
Finance cost                          :             (3)              (14)
Share of Profit/(Loss) of Associates  :            N/A               N/A
Share of Profit/(Loss) of Jointly
         Controlled Entites           :            (12)              (10)
Profit/(Loss) after Taxation & MI     :        (15,853)          (14,871)
% Change Over the Last Period         :            N/A
EPS / (LPS)
          Basic (in dollar)           :    HKD (0.0032)      HKD (0.0030)
          Diluted (in dollar)         :            N/A               N/A
Extraordinary (ETD) Gain/(Loss)       :            N/A               N/A
Profit (Loss) after ETD Items         :        (15,853)          (14,871)
3rd Quarter Dividends per Share       :            NIL               NIL
(specify if with other options)       :            N/A               N/A
B/C Dates for 3rd Quarter Dividends   :            N/A
Payable Date                          :            N/A
B/C Dates for (-) General Meeting     :            N/A
Other Distribution for Current Period :            NIL
B/C Dates for Other Distribution      :            N/A
                                       (bdi: both days inclusive)

For and on behalf of
HENDERSON CYBER LIMITED

Signature :
Name      : John YIP Ying Chee
Title     : Secretary

Responsibility statement

The directors of the Company (the "Directors") as at the date hereof
hereby collectively and individually accept full responsibility for the
accuracy of the information contained in this results announcement form
(the "Information") and confirm, having made all reasonable inquiries,
that to the best of their knowledge and belief the Information are accurate
and complete in all material respects and not misleading and that there are 
no other matters the omission of which would make the Information herein
inaccurate or misleading.The Directors acknowledge that the Stock Exchange
has no responsibility whatsoever with regard to the Information and
undertake to indemnify the Exchange against all liability incurred and all 
losses suffered by the Exchange in connection with or relating to the 
Information.


Remarks:	
	
1.  BASIS OF PREPARATION
	
The principal accounting policies adopted in preparing the unaudited
consolidated results of the Group conform with accounting principles
generally accepted in Hong Kong and accounting standards issued by the
Hong Kong Society of Accountants.
	
2.  LOSS PER SHARE
	
The calculation of basic loss per share for the nine months ended 31st
March, 2004 is based on the loss attributable to shareholders of
HK$15,853,000 (2003: HK$14,871,000) and on the weighted average number
of 5,000,000,000 (2003: 5,000,000,000) shares in issue during the
period.
	
Diluted loss per share is not presented for the nine months ended 31st
March, 2004 and 31st March, 2003 because there were no dilutive
potential shares in existence during the periods.