KATO (HK) HLDGS 02189·

Gross margin --------------------97.27%--97.92%0.65%95.72%2.19%88.26%7.47%95.75%7.49% Net margin --------------------30.93%--30.81%0.13%23.63%7.18%6.66%16.96%9.52%2.86% ROE 1368.32%--148.86%1219.47%86.24%62.61%--------33.94%--33.85%0.08%14.78%19.07%5.01%9.77%7.54%2.53% ROA --------------------15.94%--17.99%2.05%7.43%10.56%2.61%4.82%4.36%1.75% Revenue growth ----5.49%--3.87%1.62%------------37.58%---31.18%68.76%28.92%60.10%-1.50%30.42% Attributable profit growth ----8.56%--8.83%0.27%------------37.63%---47.31%84.94%-62.39%15.08%38.08%100.47% Debt-to-assets 95.60%--61.73%33.87%52.60%9.13%--------52.99%--46.67%6.32%49.67%3.00%45.37%4.29%40.41%4.97% Current ratio 0.82--1.240.421.580.34--------1.54--1.620.081.080.551.030.051.160.13 Operating cash flow / net profit --------------------1.22--1.300.082.070.773.971.903.520.45 Operating cash flow / revenue 14.56%--26.73%12.17%26.56%0.17%--------37.71%--39.96%2.25%48.80%8.84%26.45%22.35%33.56%7.11%

Revenue 142.38M--150.19M5.49%156.01M3.87%--------259.80M--357.43M37.58%245.98M31.18%317.11M28.92%312.37M1.50% Other income and gains 1.39M--2.10M50.90%2.38M13.41%--------8.91M--1.25M85.93%5.82M363.91%5.81M0.04%2.74M52.81% Gross profit --------------------252.69M--349.99M38.50%235.46M32.72%279.87M18.86%299.09M6.87% Administrative expenses --------------------103.05M--130.71M26.84%106.56M18.48%132.18M24.04%139.40M5.46% Net finance costs 45.00K--176.00K291.11%279.00K58.52%--------6.35M--7.47M17.64%7.59M1.50%14.68M93.55%8.63M41.20% Income tax 5.59M--6.58M17.66%7.58M15.19%--------14.66M--24.23M65.27%8.88M63.36%10.85M22.25%11.17M2.89% Operating profit --------------------101.37M--141.82M39.89%74.58M47.41%43.06M42.26%49.54M15.04% Profit before tax 36.44M--40.06M9.96%44.02M9.87%--------95.02M--134.34M41.38%66.99M50.13%31.98M52.27%40.91M27.91% Net profit --------------------80.36M--110.11M37.02%58.12M47.22%21.13M63.65%29.74M40.76% Net profit attributable to owners 30.84M--33.48M8.56%36.44M8.83%--------80.24M--110.43M37.63%58.19M47.31%21.88M62.39%30.22M38.08%

Cash and cash equivalents 17.97M--16.59M7.67%30.55M84.10%--------41.72M--62.54M49.89%33.92M45.76%51.06M50.51%53.07M3.94% Trade and bills receivables 1.72M--1.62M6.09%1.52M6.24%--------24.37M--38.63M58.52%11.50M70.24%15.98M39.02%17.32M8.39% Total current assets 38.78M--42.98M10.83%71.55M66.47%--------72.78M--118.91M63.38%90.60M23.81%92.77M2.39%91.12M1.77% Total assets 51.22M--58.77M14.73%89.13M51.67%--------504.14M--612.18M21.43%782.63M27.84%809.57M3.44%682.17M15.74% Total current liabilities 47.34M--34.70M26.69%45.25M30.39%--------47.21M--73.36M55.38%84.22M14.81%90.14M7.02%78.84M12.53% Total liabilities 48.97M--36.27M25.92%46.88M29.24%--------267.15M--285.70M6.94%388.71M36.05%367.34M5.50%275.66M24.96% Equity attributable to owners 2.25M--22.49M897.91%42.25M87.84%--------236.43M--326.20M37.97%393.71M20.69%436.75M10.93%400.57M8.28% Total equity 2.25M--22.49M897.91%42.25M87.84%--------236.98M--326.48M37.76%393.92M20.66%442.23M12.26%406.51M8.08%

Net cash from operating activities 20.73M--40.15M93.63%41.44M3.22%--------97.96M--142.82M45.79%120.04M15.95%83.88M30.13%104.83M24.97% Net cash from investing activities -9.46M---8.80M6.99%-21.57M145.16%---------66.49M---48.93M26.41%-214.04M337.45%8.58M104.01%-19.23M324.25% Net cash from financing activities -6.24M---32.73M424.57%-5.91M81.94%---------77.43M---76.39M1.35%63.16M182.68%-79.87M226.46%-77.60M2.84% Net change in cash 5.04M---1.38M127.39%13.96M1112.04%---------45.96M--17.50M138.08%-30.84M276.21%12.58M140.81%8.00M36.47%