Listed Company Information
 

HEMBLY INT'L<03989> - Results Announcement

Hembly International Holdings Limited announced on 13/09/2006:
(stock code: 03989 )
Year end date: 31/12/2006
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Both Audit Committee and Auditors

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/01/2006    from 01/01/2005
                                     to 30/06/2006      to 30/06/2005
                               Note  ('000      )       ('000      )
Turnover                           : 262,756            165,198           
Profit/(Loss) from Operations      : 50,904             30,349            
Finance cost                       : (9,960)            (4,828)           
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       : 34,997             22,982            
% Change over Last Period          : +52.3     %
EPS/(LPS)-Basic (in dollars)       : 0.1944             0.1922            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 34,997             22,982            
Interim Dividend                   : 3.0 cents          NIL
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Interim Dividend                 : 18/10/2006         to 23/10/2006 bdi.
Payable Date                       : 02/11/2006
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 Company was incorporated on 27 May 2004 as an exempted company with 
limited liability in the Cayman Islands under the Companies Law Cap. 22 (
Law 3 of 1961, as consolidated and revised) of the Cayman Islands.

Pursuant to a group reorganisation (the "Group Reorganisation") to 
rationalise the structure of the Group in preparation for the listing of 
the Company's shares on The Stock Exchange of Hong Kong Limited (the "
Stock Exchange"), the Company issued shares in exchange for the entire 
issued share capital of Full Prosper Holdings Limited and thereby became 
the holding company of the Group on 13 June 2006.  Details of the Group 
Reorganization are set out in the prospectus dated 30 June 2006 issued by 
the Company (the "Prospectus").  The condensed consolidated financial 
statements have been prepared as if the current structure had been in 
existence during the period.  

The shares of the Company have been listed on the Stock Exchange with 
effect from 13 July 2006.

The condensed consolidated 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 and 
with Hong Kong Accounting Standard 34 "Interim Financial Reporting" issued 
by the HKICPA.

This condensed consolidated financial statement should be read in 
conjunction with the Group's audited financial statements included in the 
Prospectus.

The unaudited condensed consolidated financial statements have been 
prepared under the historical cost basis except for certain financial 
instruments, which are measured at fair value.

The accounting policies adopted in these unaudited condensed consolidated 
financial statements are consistent with those followed in the underlying 
financial statements used in the preparation of the Group's accountants' 
report for the year ended 31 December 2005 as set out in the Prospectus.

In the current period, the Group has applied, for the first time, a number 
of new standards, amendments and interpretations (hereinafter collectively 
referred to as "new HKFRSs") issued by the HKICPA that are effective for 
accounting periods beginning on or after 1 December 2005 or 1 January 
2006.  The application of the new HKFRSs has had no material effect on how 
the results for the current and prior accounting periods are prepared and 
presented.  Accordingly, no prior period adjustments have been required.

2)      Revenue

Revenue represents net amounts received and receivable for goods sold by 
the Group to outside customers and services provided to outside customers 
less returns and allowance.  An analysis of the Group's revenue for the 
periods is as follows and no reportable business or geographical segment 
is noted for both periods:

                                           Six months ended
                                              30 June
                                        2006            2005
                                        HK$'000         HK$'000
                                        (unaudited)     (unaudited)

Sales of apparel and accessories        236,483         159,027
Distribution and retailing of apparel and footwear      
                                        26,101          6,023
Royalty fee income                      172             148
                                        --------------------------
                                        262,756         165,198
                                        ==========================

3)      Earnings per share

The calculation of the basic earnings per share is based on the profit 
attributable to equity holders of the Company and on the basis of 
180,000,000 shares of the Company in issue and issuable throughout during 
the period ended 30 June 2006 (six months ended 30 June 2005: 119,601,326 
shares)

There were no dilutive potential ordinary shares in existence during the 
period under review and, therefore, no diluted earnings per share amounts 
have been presented.