Listed Company Information
 

LEI SHING HONG<00238> - Results Announcement

LEI SHING HONG LIMITED announced on 19/04/2006:
(stock code: 00238 )
Year end date: 31/12/2005
Currency: HKD
Auditors' Report: Unqualified

                                                        (Audited   )
                                     (Audited   )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/01/2005    from 01/01/2004
                                     to 31/12/2005      to 31/12/2004
                               Note  ('000      )       ('000      )
Turnover                           : 12,074,505         8,546,747         
Profit/(Loss) from Operations      : 438,668            316,800           
Finance cost                       : (148,167)          (87,516)          
Share of Profit/(Loss) of 
  Associates                       : 55,844             34,832            
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                17,090            
Profit/(Loss) after Tax & MI       : 251,548            240,006           
% Change over Last Period          : +4.8      %
EPS/(LPS)-Basic (in dollars)       : 0.238              0.240             
         -Diluted (in dollars)     : 0.236              0.234             
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 251,548            240,006           
Final Dividend                     : $0.03              $0.03
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Final Dividend                   : 13/05/2006         to 19/05/2006 bdi.
Payable Date                       : 30/05/2006
B/C Dates for (-)            
  General Meeting                  : N/A   
Other Distribution for             : N/A
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A   
  
Remarks:

(A) Earnings Per Share

The calculations of basic and diluted earnings per share for the year 
ended 31 December 2005 are
based on:
                                                 2005           2004
                                                 HK$'000        HK$'000
Earnings

Net profit attributable to ordinary equity holders of the parent, 
used in the basic and diluted earnings per share calculations           
                                                251,548         240,006
                                                ========        =======

                                                    Number of shares    
                                                 2005           2004
Shares
        
Weighted average number of ordinary shares in issue
   during the year used in basic earnings per share
    calculation                            1,057,596,486     1,000,720,460
Effect of dilution - Weighted average number of ordinary shares:
        Warrants                               7,259,401        24,433,536
                                           ________________  _____________      
                                           1,064,855,887     1,025,153,996
                                           =============     ============= 
        
As the subscription prices of the share options outstanding during the 
years ended 31 December 2005 and 2004 were higher than the respective 
average market prices of the Company's shares during these years, there 
was no dilution effect on the basic earnings per share.

(B) Share of Profits of a Jointly-Controlled Entity and Associates

Due to new Accounting Standard's presentation requirement:

                                                2005            2004
                                                HK$'000         HK$'000
(a)     Profit before tax of a 
        jointly-controlled entity               -               20,675
        Tax of a jointly-controlled
         entity (Note (i))                      -               (3,585)
                                                ________        ______
        Share of profit of a jointly-controlled
         entity                                 -               17,090
                                                =========       ========        

(b)     Profit before tax of associates         79,543          56,258
        Tax of associates (Note (ii))          (23,699)        (21,426)
                                                ________        ______
Share of profits of associates                  55,844          34,832
                                                =======         ======

Notes:
        
(i)     Share of tax attributable to a jointly-controlled entity was 
included in "Share of profit of a Jointly-Controlled Entity".

(ii)    Share of tax attributable to associates was included in "Share of 
profits and losses of associates".