HENDERSON CYBER<08023> - Results Announcement (Final, 2004/2005, Summary)


HENDERSON CYBER LIMITED announced on 16/09/2005:
(stock code: 08023 )

Year end date                         :30/06/2005
Currency                              :HKD
Auditors' report                      :Unqualified


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

                                             (Audited)         (Audited)
                                              Current Last Corresponding
                                               Period            Period
                                       from 01/07/2004   from 01/07/2003
                                         to 30/06/2005     to 30/06/2004
                                                 $'000             $'000

Turnover                              :         83,842            87,341
Profit/(Loss) from Operations         :        (4,077)          (19,095)
Finance cost                          :            (5)               (6)
Share of Profit/(Loss) of Associates  :            N/A               N/A
Share of Profit/(Loss) of Jointly
         Controlled Entites           :           (14)              (14)
Profit/(Loss) after Taxation & MI     :        (4,096)          (17,818)
% Change Over the Last Period         :            N/A
EPS / (LPS)
          Basic (in dollar)           :   HKD (0.0008)      HKD (0.0036)
          Diluted (in dollar)         :            N/A               N/A
Extraordinary (ETD) Gain/(Loss)       :            N/A               N/A
Profit (Loss) after ETD Items         :        (4,096)          (17,818)
Final Dividends per Share             :            NIL               NIL
(specify if with other options)       :            N/A               N/A
B/C Dates for Final 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      : Timon LIU Cheung Yuen
Title     : Company 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.

	
1.  BASIS OF PREPARATION
	
The principal accounting policies adopted in preparing the audited
consolidated accounts of the Group conform with all applicable Hong
Kong Financial Reporting Standards (which include all applicable
Statements of Standard Accounting Practice and Interpretations) issued
by the Hong Kong Institute of Certified Public Accountants ("HKICPA")
and accounting principles generally accepted in Hong Kong.
	
The HKICPA has issued a number of new and revised Hong Kong Financial
Reporting Standards, Hong Kong Accounting Standards and Interpretations
(collectively, "new HKFRSs") which are effective for accounting periods
beginning on or after 1st January, 2005 and would be therefore
effective for the Group's accounts for the year ending 30th June, 2006.
	
The Group has not early adopted these new HKFRSs in the accounts for
the year ended 30th June, 2005.  The Group has already made an
assessment of the impact of these new HKFRSs and concluded that the
adoption of these new HKFRSs would not have a significant impact on its
results of operations and financial position.
	
2.  LOSS PER SHARE
	
The calculation of basic loss per share for the year ended 30th June,
2005 is based on the loss attributable to shareholders of HK$4,096,000
(2004: HK$17,818,000) and on the weighted average number of
5,000,000,000 (2004: 5,000,000,000) shares in issue during the year.
	
Diluted loss per share is not presented for the years ended 30th June,
2005 and 30th June, 2004 because there were no dilutive potential
shares in existence during the years.