SINO-LIFE GROUP 08296·

Gross margin --------------------------------------------------------52.12%--51.05%1.07%46.14%4.91%44.55%1.58%48.07%3.52% Net margin ---------------------------------------------------------24.26%--0.80%25.06%-13.90%14.70%-13.95%0.06%-16.84%2.88% ROE ---------------------------------------------------------8.61%---0.75%7.87%-5.80%5.05%-7.05%1.25%-5.45%1.59% ROA ---------------------------------------------------------6.70%--0.22%6.92%-3.71%3.93%-4.15%0.44%-4.72%0.57% Revenue growth ------------------------------------------------------------7.01%---6.92%13.93%2.72%9.64%-13.63%16.35% Attributable profit growth ------------------------------------------------------------91.42%---746.87%838.29%-21.27%725.60%24.54%45.82% Debt-to-assets --------------------------------------------------------59.98%--54.07%5.92%60.06%5.99%58.69%1.37%57.20%1.49% Current ratio --------------------------------------------------------1.48--1.730.241.460.271.470.011.420.04 Operating cash flow / net profit --------------------------------------------------------0.02--16.3616.340.2616.100.790.530.420.37 Operating cash flow / revenue ---------------------------------------------------------0.56%--13.14%13.69%-3.58%16.71%-11.02%7.44%-7.15%3.87%

Gross margin 36.66%--38.26%1.60% Net margin -19.90%---46.08%26.18% Revenue growth -----26.55%-- Attributable profit growth -----130.69%-- Debt-to-assets ----58.70%-- Current ratio ----1.40-- Operating cash flow / net profit 0.28--0.240.04 Operating cash flow / revenue -5.52%---10.99%5.47%

Revenue --------------------------------------------------------72.86M--77.97M7.01%72.57M6.92%74.54M2.72%64.38M13.63% Other income and gains ---------------------------------------------------------10.77M--3.01M127.92%2.57M14.50%2.21M14.12%355.00K83.92% Gross profit --------------------------------------------------------37.98M--39.80M4.80%33.48M15.88%33.21M0.80%30.95M6.81% Selling and distribution expenses --------------------------------------------------------2.38M--1.94M18.62%2.12M9.33%3.13M47.55%3.36M7.38% Administrative expenses --------------------------------------------------------35.43M--31.99M9.71%41.04M28.30%34.72M15.42%37.98M9.41% Net finance costs --------------------------------------------------------2.18M--1.86M14.71%1.68M9.67%1.46M13.27%1.05M27.64% Income tax --------------------------------------------------------2.90M--7.26M150.24%2.14M70.49%2.95M37.56%2.17M26.46% Operating profit ---------------------------------------------------------12.59M--9.75M177.43%-6.26M164.23%-3.35M46.53%-7.55M125.66% Profit before tax ---------------------------------------------------------14.77M--7.89M153.39%-7.94M200.70%-4.81M39.49%-8.61M79.15% Net profit ---------------------------------------------------------17.68M--626.00K103.54%-10.09M1711.18%-10.40M3.13%-10.84M4.20% Net profit attributable to owners ---------------------------------------------------------9.87M---847.00K91.42%-7.17M746.87%-8.70M21.27%-6.56M24.54%

Revenue 36.04M--26.47M26.55% Other income and gains 3.40M--582.00K82.86% Cost of sales 22.83M--16.34M28.40% Gross profit 13.21M--10.13M23.33% Selling and distribution expenses 1.72M--1.41M18.07% Administrative expenses 19.23M--20.03M4.17% Net finance costs 749.00K--511.00K31.78% Income tax 1.24M--143.00K88.48% Operating profit -5.18M---11.54M122.77% Profit before tax -5.93M---12.05M103.25% Net profit -7.17M---12.20M70.08% Net profit attributable to owners -4.80M---11.08M130.69%

Cash and cash equivalents --------------------------------------------------------117.56M--112.48M4.32%125.02M11.15%109.26M12.61%98.42M9.91% Trade and bills receivables ------------------------------------------------------------34.20M--33.27M2.73%43.02M29.30%49.58M15.25% Inventories --------------------------------------------------------1.62M--1.62M0.49%1.20M25.85%943.00K21.35%228.00K75.82% Total current assets --------------------------------------------------------192.97M--221.08M14.56%213.09M3.61%196.38M7.84%182.93M6.85% Total assets --------------------------------------------------------263.85M--284.79M7.93%271.71M4.59%250.63M7.76%229.43M8.46% Total current liabilities --------------------------------------------------------130.18M--128.10M1.59%145.88M13.88%133.61M8.41%128.39M3.91% Total liabilities --------------------------------------------------------158.27M--153.97M2.71%163.17M5.98%147.09M9.86%131.23M10.78% Equity attributable to owners --------------------------------------------------------114.61M--113.22M1.21%123.72M9.27%123.45M0.22%120.37M2.50% Total equity --------------------------------------------------------105.59M--130.82M23.89%108.53M17.03%103.53M4.61%98.19M5.16%

Cash and cash equivalents ----90.52M-- Trade and bills receivables ----37.22M-- Inventories ----563.00K-- Total current assets ----168.00M-- Total assets ----207.63M-- Total current liabilities ----120.42M-- Total liabilities ----121.87M-- Equity attributable to owners ----109.09M-- Total equity ----85.76M--

Net cash from operating activities ---------------------------------------------------------407.00K--10.24M2616.46%-2.60M125.34%-8.21M216.53%-4.60M44.00% Net cash from investing activities ---------------------------------------------------------7.61M---32.20M323.03%17.36M153.92%-3.30M119.02%2.72M182.38% Net cash from financing activities ---------------------------------------------------------1.97M--18.77M1054.68%-7.66M140.83%-2.10M72.58%-7.44M254.07% Net change in cash ---------------------------------------------------------9.98M---3.19M68.05%7.11M322.73%-13.62M291.67%-9.32M31.58%

Net cash from operating activities -1.99M---2.91M46.20% Net cash from investing activities 74.00K--2.77M3643.24% Net cash from financing activities -1.25M---2.09M66.29% Net change in cash -3.17M---2.23M29.81%