EGANA JEWELLERY<00926> - Results Announcement

Egana Jewellery & Pearls Limited announced on 26/02/2004:
(stock code: 00926 )
Year end date: 31/05/2004
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 1/6/2003      from 1/6/2002  
                                     to 30/11/2003      to 30/11/2002 
                               Note  ('000      )       ('000      )
Turnover                           : 389,644            369,300           
Profit/(Loss) from Operations      : 51,558             48,690            
Finance cost                       : (8,651)            (6,951)           
Share of Profit/(Loss) of 
  Associates                       : N/A                N/A               
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 40,422             39,044            
% Change over Last Period          : +3.5      %
EPS/(LPS)-Basic (in dollars)       : 0.1303             0.1259            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 40,422             39,044            
Interim Dividend                   : 5.5 cents          6 cents           
  per Share                                                               
(Specify if with other             : N/A                N/A               
  options)                                                                
                                                                          
B/C Dates for 
  Interim Dividend                 : 15/3/2004          to 17/3/2004 bdi.
Payable Date                       : 25/3/2004 
B/C Dates for (-)            
  General Meeting                  : N/A          
Other Distribution for             : N/A           
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A          

Remarks:

Earnings per share 

Basic earnings per share 

Basic earnings per share was calculated based on the consolidated profit 
attributable to shareholders for the period of approximately HK$40,422,000 
(2002: HK$39,044,000) and the weighted average number of ordinary shares 
of approximately 310,206,000 (2002: 310,206,000) in issue during the 
period. 

Diluted earnings per share 

During the periods ended 30th November, 2003 and 30th November, 2002, the 
Company's share options exercise price was above the average fair value of 
one ordinary share, and thus there were no dilutive potential ordinary 
shares.