HK ENT INTL 08291·

Gross margin 19.77%--25.50%5.72%29.23%3.74%----------------19.61%--11.03%8.59%2.99%8.03%3.25%0.26%2.78%0.47% Net margin 7.94%--5.17%2.76%6.20%1.03%-----------------119.90%---281.07%161.16%-55.70%225.37%-12.77%42.93%7.31%20.08% ROE 23.77%--14.94%8.84%15.28%0.34%-----------------299.69%--169.26%468.96%30.96%138.31%7.39%23.57%-5.62%13.01% ROA 9.02%--5.24%3.79%5.11%0.13%-----------------26.91%---94.42%67.51%-23.79%70.63%-14.89%8.90%7.54%22.43% Revenue growth ----14.04%--3.44%10.60%---------------------18.87%--31.15%50.02%12.21%18.94%-16.81%29.02% Attributable profit growth -----25.69%--23.95%49.64%---------------------90.18%--74.01%164.19%74.43%0.42%147.40%72.97% Debt-to-assets 62.04%--64.94%2.91%66.57%1.63%----------------91.02%--155.78%64.76%176.84%21.06%300.43%123.59%232.65%67.78% Current ratio 1.24--1.280.031.310.04----------------1.07--0.960.110.840.120.480.362.271.79 Operating cash flow / net profit 4.20---2.006.204.506.50----------------0.45---0.350.800.250.60-1.311.56-13.1511.84 Operating cash flow / revenue 33.31%---10.37%43.67%27.86%38.23%-----------------53.78%--98.67%152.45%-13.98%112.65%16.68%30.66%-96.14%112.82%

Gross margin 4.58%--1.14%3.44% Net margin -0.70%---6.12%5.43% Revenue growth ----55.24%-- Attributable profit growth -----1477.55%-- Debt-to-assets ----275.84%-- Current ratio ----0.35-- Operating cash flow / net profit 7.91--1.446.47 Operating cash flow / revenue -5.51%---8.80%3.28%

Revenue 100.46M--114.57M14.04%118.51M3.44%----------------45.62M--37.01M18.87%48.55M31.15%54.47M12.21%45.31M16.81% Other income and gains 733.00K--386.00K47.34%1.16M200.78%-----------------38.57M---4.82M87.51%-726.00K84.93%-3.70M409.23%8.21M321.94% Cost of sales 80.59M--85.35M5.91%83.86M1.74%------------------------------------ Gross profit 19.86M--29.21M47.05%34.65M18.60%----------------8.95M--4.08M54.39%1.45M64.42%1.77M21.97%1.26M28.97% Selling and distribution expenses 2.20M--1.89M13.92%1.81M4.23%----------------2.25M--1.97M12.34%1.98M0.20%1.39M29.93%94.00K93.22% Administrative expenses 6.03M--15.35M154.46%18.28M19.05%----------------14.49M--14.85M2.50%13.91M6.33%6.94M50.12%4.55M34.39% Net finance costs 1.62M--1.85M13.79%2.33M26.14%----------------8.85M--4.68M47.09%3.07M34.37%1.57M49.02%915.00K41.57% Income tax 2.77M--4.58M65.39%6.04M31.91%----------------188.00K--------------1.00K-- Operating profit 12.37M--12.35M0.11%15.71M27.23%-----------------46.04M---99.35M115.78%-23.97M75.88%-5.28M77.99%4.23M180.16% Share of associates and JVs -----------------------------------------112.00K------ Profit before tax 10.74M--10.50M2.22%13.38M27.42%-----------------54.89M---104.03M89.53%-27.04M74.01%-6.95M74.28%3.31M147.66% Net profit 7.97M--5.92M25.69%7.34M23.95%-----------------54.70M---104.03M90.18%-27.04M74.01%-6.95M74.28%3.31M147.64% Net profit attributable to owners -----------------------------54.70M---104.03M90.18%-27.04M74.01%-6.91M74.43%3.28M147.40%

Revenue 24.40M--37.87M55.24% Other income and gains 2.15M--1.49M30.51% Cost of sales 23.28M--37.44M60.83% Gross profit 1.12M--433.00K61.24% Selling and distribution expenses 93.00K--5.00K94.62% Administrative expenses 2.48M--2.70M9.08% Net finance costs 867.00K--1.89M118.11% Income tax 0--3.00K-- Profit before tax -170.00K---2.32M1262.35% Net profit -170.00K---2.32M1264.12% Net profit attributable to owners -147.00K---2.32M1477.55%

Cash and cash equivalents 5.88M--13.72M133.25%50.10M265.20%----------------9.23M--25.82M179.75%20.35M21.18%4.10M79.86%1.88M54.06% Trade and bills receivables 40.95M--58.85M43.70%46.18M21.52%----------------27.36M--18.77M31.37%30.59M62.94%14.64M52.14%14.10M3.67% Inventories 12.22M--11.62M4.92%17.50M50.65%----------------10.97M--16.28M48.35%17.48M7.37%8.53M51.22%5.39M36.72% Total current assets 68.22M--93.73M37.40%125.59M33.99%----------------103.54M--85.39M17.53%90.82M6.37%44.61M50.88%42.28M5.23% Total assets 88.35M--113.17M28.09%143.80M27.07%----------------203.28M--110.19M45.80%113.65M3.15%46.70M58.91%43.95M5.88% Total current liabilities 54.81M--73.50M34.09%95.73M30.25%----------------96.83M--88.90M8.19%108.24M21.75%93.72M13.41%18.65M80.10% Total liabilities 54.81M--73.50M34.09%95.73M30.25%----------------185.02M--171.65M7.23%200.99M17.09%140.30M30.20%102.26M27.11% Equity attributable to owners 33.54M--39.67M18.28%48.07M21.17%----------------18.25M---61.46M436.73%-87.33M42.09%-93.56M7.13%-58.30M37.69% Total equity 33.54M--39.67M18.28%48.07M21.17%----------------18.25M---61.46M436.73%-87.33M42.09%-93.60M7.17%-58.30M37.71%

Cash and cash equivalents ----1.03M-- Trade and bills receivables ----5.60M-- Inventories ----5.39M-- Total current assets ----33.67M-- Total assets ----34.73M-- Total current liabilities ----95.80M-- Total liabilities ----95.80M-- Equity attributable to owners -----61.07M-- Total equity -----61.07M--

Net cash from operating activities 33.46M---11.88M135.49%33.02M378.08%-----------------24.54M--36.52M248.84%-6.79M118.59%9.08M233.82%-43.56M579.57% Net cash from investing activities 285.00K---178.00K162.46%-902.00K406.74%-----------------32.37M---10.33M68.08%-1.90M81.58%19.15M1106.36%-1.60M108.34% Net cash from financing activities -29.44M--19.69M166.87%3.21M83.70%----------------39.27M---9.52M124.23%2.44M125.67%-44.78M1933.20%43.07M196.18% Net change in cash 4.30M--7.63M77.31%35.33M362.85%-----------------17.63M--16.67M194.54%-6.25M137.48%-16.55M164.88%-2.09M87.38%

Net cash from operating activities -1.34M---3.33M147.73% Net cash from investing activities 1.74M--2.54M45.89% Net cash from financing activities -867.00K--0100.00% Net change in cash -471.00K---792.00K68.15%