Listed Company Information
 

MIRABELL INT'L<01179> - Results Announcement

Mirabell International Holdings Limited announced on 21/11/2005:
(stock code: 01179 )
Year end date: 28/02/2006
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/03/2005    from 01/03/2004
                                     to 31/08/2005      to 31/08/2004
                               Note  ('000      )       ('000      )
Turnover                           : 403,410            340,741           
Profit/(Loss) from Operations      : 28,002             28,132            
Finance cost                       : (1,072)            (512)             
Share of Profit/(Loss) of 
  Associates                       : 6,351              15,605            
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 30,198             39,941            
% Change over Last Period          : -24.39    %
EPS/(LPS)-Basic (in dollars)       : 0.119              0.157             
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 30,198             39,941            
Interim Dividend                   : 3.0 cents          2.5 cents
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Interim Dividend                 : 07/12/2005         to 09/12/2005 bdi.
Payable Date                       : 16/12/2005
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) Basis of preparation and accounting policies

This unaudited condensed consolidated financial
information has been prepared in accordance with
Hong Kong Accounting Standard 34 "Interim Financial 
Reporting" issued by the Hong Kong Institute of 
Certified Public Accountants.

This condensed consolidated financial information 
should be read in conjunction with the 2004/2005 
annual financial statements.

The accounting policies and methods of computation 
used in the preparation of this condensed 
consolidated financial information are consistent 
with those used in the annual financial statements 
for the year ended 28 February 2005 except that 
the Group has changed certain of its accounting 
policies, mainly following its adoption of 
new/revised Hong Kong Financial Reporting Standards 
and Hong Kong Accounting Standards (the "HKFRS") 
which are effective for accounting periods 
commencing on or after 1 January 2005.
This interim financial information has been prepared 
in accordance with those HKFRS standards and 
interpretations issued and effective as at the time 
of preparing this information (November 2005). 
The HKFRS standards and interpretations which will 
be applicable at 28 February 2006, including those 
which will be applicable on an optional basis, are 
not known with certainty at the time of preparing 
this interim financial information. 

Certain comparatives previously reported have been
restated to conform to the new policies.

2) Basic earnings per share

The calculation of basic earnings per share is 
based on the Group's unaudited consolidated profit 
attributable to shareholders of HK$30,198,000 
(2004: HK$39,941,000(restated)) and the weighted 
average number of 254,530,000 (2004: 254,530,000) 
ordinary shares in issue during the period.

There is no diluted earnings per share since the
Company has no dilutive potential ordinary share.