Listed Company Information
 

AEON STORES<00984> - Results Announcement

AEON Stores (Hong Kong) Co. Limited announced on 21/10/2004:
(stock code: 00984 )
Year end date: 28/02/2005
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/03/2004    from 01/03/2003
                                     to 31/08/2004      to 31/08/2003 
                               Note  ('000      )       ('000      )
Turnover                           : 2,242,996          2,085,478         
Profit/(Loss) from Operations      : 38,022             8,639             
Finance cost                       : (8)                (13)              
Share of Profit/(Loss) of 
  Associates                       : N/A                N/A               
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 26,711             5,853             
% Change over Last Period          : +356      %
EPS/(LPS)-Basic (in dollars)       : 0.1027             0.0225            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 26,711             5,853             
Interim Dividend                   : 4 cents            1 cent            
  per Share                                                               
(Specify if with other             : N/A                N/A               
  options)                                                                
                                                                          
B/C Dates for 
  Interim Dividend                 : 16/11/2004         to 19/11/2004bdi.
Payable Date                       : 30/11/2004
B/C Dates for (-)            
  General Meeting                  : N/A          
Other Distribution for             : N/A           
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A          

Remarks:


1.  BASIS OF PREPARATION

    The condensed financial statements have been prepared in accordance 
    with the applicable disclosure requirements of Appendix 16 to the 
    Rules Governing the Listing of Securities on The Stock Exchange of 
    Hong Kong Limited and SSAP No. 25 "Interim financial reporting" 
    issued by the Hong Kong Institute of Certified Public Accountants.


2.  PRINCIPAL ACCOUNTING POLICIES

    The condensed financial statements have been prepared under the        
    historical cost convention.

    The accounting policies adopted are consistent with those adopted 
    by the Group in its annual financial statements for the year ended 
    29 February 2004.


3.  INCOME TAX EXPENSES  

                                                   Six months ended
                                             31.8.2004    31.8.2003
                                             ---------    ---------
                                               HK$'000      HK$'000
                        
    Current tax:
     Hong Kong Profits Tax                       7,300        8,265
     PRC income tax                              1,984          863
     Overprovision of PRC income tax
      in previous periods                            -         (921)
                                             ---------    ---------
                                                 9,284        8,207
                                             ---------    ---------

    Deferred tax in Hong Kong:                  
     (Credit) charge for the current period       (162)       1,241
      Attributable to a change in tax rate
       in Hong Kong                                  -         (923)
                                             ---------    ---------
                                                  (162)         318
                                             ---------    ---------
                                                 9,122        8,525
                                             =========    =========

    Hong Kong Profits Tax is calculated at 17.5% (2003: 17.5%) of the     
    estimated assessable profit for the six months ended 31 August 2004.

    PRC income tax is calculated at 33% of the estimated assessable 
    profit of the subsidiaries.


4.  DIVIDENDS

    On 28 July 2004, a dividend of 13.0 HK cents (2003: 9.0 HK cents) 
    per share amounting to HK$33,800,000 (2003: HK$23,400,000) was paid 
    to shareholders as the final dividend for the year ended 
    29 February 2004.

    The Board of directors have declared that an interim dividend of 
    4.0 HK cents (2003: 1.0 HK cent) per share amounting to 
    HK$10,400,000 (2003: HK$2,600,000) be paid to the shareholders of 
    the Company whose names appear on the Register of Members on 
    19 November 2004.  The interim dividend will be paid on or before 
    30 November 2004.


5.  EARNINGS PER SHARE

    The calculation of earnings per share is based on the Group's net      
    profit for the period of HK$26,711,000 (2003: HK$5,853,000) and on     
    260,000,000 (2003: 260,000,000) ordinary shares in issue during the    
    period.