GRAND OCEAN-5K 00065·

Gross margin ------------------------------------------------------------40.36%--42.46%2.10%34.69%7.76%37.29%2.60%40.19%2.90% Net margin ------------------------------------------------------------17.47%--13.65%3.82%-17.88%31.53%-35.25%17.37%-42.97%7.72% ROE ------------------------------------------------------------12.06%--8.31%3.75%-17.12%25.44%-35.22%18.09%-46.54%11.32% ROA ------------------------------------------------------------12.30%--8.55%3.75%-10.94%19.49%-22.41%11.47%-29.79%7.39% Revenue growth ----------------------------------------------------------------14.13%---0.26%14.39%-1.63%1.37%-12.91%11.28% Attributable profit growth -----------------------------------------------------------------22.18%---335.21%313.03%-118.58%216.62%2.08%120.67% Debt-to-assets ------------------------------------------------------------31.24%--36.66%5.42%35.72%0.94%33.87%1.85%41.33%7.46% Current ratio ------------------------------------------------------------1.79--1.520.271.560.051.520.051.450.07 Operating cash flow / net profit ------------------------------------------------------------0.56--0.620.06-0.190.810.010.200.150.14 Operating cash flow / revenue ------------------------------------------------------------9.81%--8.51%1.29%3.37%5.15%-0.34%3.71%-6.62%6.28%

Gross margin 44.12%--27.76%16.36% Net margin -13.17%---19.58%6.41% Revenue growth -----10.71%-- Attributable profit growth -----1.48%-- Debt-to-assets ----39.33%-- Current ratio ----1.49--

Revenue ------------------------------------------------------------149.63M--170.78M14.13%170.33M0.26%167.55M1.63%145.92M12.91% Other income and gains ------------------------------------------------------------2.77M--2.61M5.72%2.27M13.10%3.12M37.68%2.61M16.53% Gross profit ------------------------------------------------------------60.39M--72.50M20.05%59.10M18.49%62.48M5.73%58.64M6.14% Selling and distribution expenses ------------------------------------------------------------3.09M--4.07M31.86%4.12M1.16%3.62M12.17%3.70M2.08% Administrative expenses ------------------------------------------------------------60.77M--64.46M6.08%66.14M2.61%96.13M45.34%77.49M19.40% Net finance costs ------------------------------------------------------------31.07K--1.05M3263.91%749.44K28.29%33.34K95.55%59.61K78.82% Income tax ------------------------------------------------------------314.78K--6.08M1830.27%701.41K88.46%2.83M303.73%6.39M125.82% Operating profit ------------------------------------------------------------25.86M--30.44M17.70%-29.01M195.31%-61.86M113.27%-69.04M11.60% Profit before tax ------------------------------------------------------------25.83M--29.39M13.79%-29.76M201.25%-61.90M108.01%-69.10M11.63% Net profit ------------------------------------------------------------26.14M--23.31M10.82%-30.46M230.64%-59.07M93.92%-62.70M6.16% Net profit attributable to owners ------------------------------------------------------------11.75M--9.14M22.18%-21.51M335.21%-47.01M118.58%-46.03M2.08%

Revenue 61.63M--55.04M10.71% Other income and gains 1.91M--9.72M408.10% Cost of sales 34.44M--39.76M15.43% Gross profit 27.19M--15.28M43.81% Selling and distribution expenses 1.50M--1.60M6.45% Administrative expenses 33.74M--31.61M6.33% Net finance costs 37.00K--51.00K37.84% Income tax 80.00K--615.00K668.75% Operating profit -8.04M---10.11M25.82% Share of associates and JVs -1.86M--0100.00% Profit before tax -8.04M---10.16M26.46% Net profit -8.12M---10.78M32.79% Net profit attributable to owners -9.70M---9.85M1.48%

Cash and cash equivalents ------------------------------------------------------------70.65M--104.95M48.55%86.42M17.66%67.98M21.33%64.52M5.10% Trade and bills receivables ----------------------------------------------------------------------------0-- Inventories ------------------------------------------------------------5.90M--12.15M105.73%4.11M66.16%3.46M15.82%3.74M8.06% Total current assets ------------------------------------------------------------85.97M--123.61M43.79%126.74M2.53%106.09M16.29%97.05M8.52% Total assets ------------------------------------------------------------212.58M--272.76M28.31%278.41M2.07%263.62M5.31%210.47M20.16% Total current liabilities ------------------------------------------------------------48.07M--81.48M69.49%81.06M0.52%69.97M13.67%67.08M4.14% Total liabilities ------------------------------------------------------------66.41M--99.99M50.57%99.45M0.55%89.29M10.21%86.99M2.58% Equity attributable to owners ------------------------------------------------------------97.40M--109.98M12.92%125.60M14.20%133.50M6.29%98.92M25.90% Total equity ------------------------------------------------------------146.17M--172.77M18.20%178.97M3.59%174.33M2.59%123.48M29.17%

Cash and cash equivalents ----43.91M-- Trade and bills receivables ----0-- Inventories ----5.49M-- Total current assets ----91.43M-- Total assets ----211.63M-- Total current liabilities ----61.50M-- Total liabilities ----83.23M-- Equity attributable to owners ----101.11M-- Total equity ----128.39M--

Net cash from operating activities ------------------------------------------------------------14.67M--14.54M0.91%5.73M60.58%-574.14K110.02%-9.66M1582.96% Net cash from investing activities -------------------------------------------------------------20.15M---18.35M8.93%-24.04M30.99%-72.05M199.72%-4.32M94.00% Net cash from financing activities -------------------------------------------------------------842.95K--34.81M4229.55%-856.38K102.46%54.33M6443.82%11.42M78.98% Net change in cash -------------------------------------------------------------6.32M--31.00M590.46%-19.16M161.82%-18.30M4.52%-2.57M85.97%