Listed Company Information
 

PACMOS TECH<01010> - Results Announcement

PacMOS Technologies Holdings Limited announced on 22/09/2006:
(stock code: 01010 )
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                           : 62,078             73,332            
Profit/(Loss) from Operations      : 4,237              3,666             
Finance cost                       : N/A                (193)             
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       : 1,493              2,842             
% Change over Last Period          : -47.5     %
EPS/(LPS)-Basic (in dollars)       : 0.0044             0.0084            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 1,493              2,842             
Interim Dividend                   : Nil                Nil
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Interim Dividend                 : N/A   
Payable Date                       : N/A
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 and accounting polices

The interim financial statements are prepared in accordance with Hong Kong 
Accounting Standard ("HKAS") 34, "Interim Financial Reporting", issued by 
Hong Kong Institute of Certified Public Accountants ("HKICPA") and 
Appendix 16 of the Rules Governing the Listing of Securities on The Stock 
Exchange of Hong Kong Limited. 

The accounting policies and methods of computation used in the preparation 
of these condensed interim financial statements are consistent with those 
used in the annual financial statements for the year ended 31 December 
2005. 

HKICPA has issued a number of new standards, amendments to standards and 
interpretations that effective for accounting periods beginning on or 
after 1 January 2006.  The Group has carried out an assessment of these 
standards, amendments and interpretations and considered that they have no 
significant impact on these interim financial statements. 


2.      Profit from operations

Profit from operations is arrived at after charging / (crediting):

                                                    Unaudited
                                             Six months ended 30 June
                                                2006    2005
                                                HK$'000 HK$'000
                        
        Amortisation of intangible assets       288       166
        Auditors' remuneration                  600       684
        Depreciation of plant and equipment     854     1,549
        Exchange loss, net                      864       300
        Operating lease rentals in respect
          of land and building                1,642     1,194
        (Reversal)/provision for impairment
          of trade receivables                 (246)       11
        Research and development costs        7,941     6,850
        Staff costs (including Directors'
          emoluments)                        10,618     7,551
        Cost of inventory sold               43,037    61,053
                        


3.      Earnings per share 

Earnings per share attributable to equity holders of the Company arises 
from continuing and discontinued operations as follows:

                                                   Unaudited
                                             Six months ended 30 June
                                                2006     2005

Basic earnings per share for profit 
from continuing operations attributable
to the equity holders of the Company
(expressed in Hong Kong cents per share)        0.44      0.96
                                                ====      ====

Basic earnings per share for loss from
discontinued operation attributable to
the equity holders of the Company
(expressed in Hong Kong cents per share)        -       (0.12)
                                                ====    ======= 

As there are no dilutive potential ordinary shares as at 30 June 2006 and 
2005, the dilutive earnings per share are equal to the basic earnings per 
share.


4       Discontinued operation

Wellba Investment Limited, a wholly owned subsidiary of the Company, had 
disposed of an investment property situated at 18 Lee Chung Street, Chai 
Wan, Hong Kong (the "Property"), to a third party at a total a cash 
consideration of HK$51,700,000. The completion date for the disposal of 
the Property was on 10 March 2005. 

                                                      Unaudited
                                             Six months ended 30 June
                                                2006            2005
                                                HK$'000         HK$'000
                        
        Turnover - rental income                -               726
        Other operating expense - Indirect 
          outgoings                             -              (998)
                                                ____________   ___________      

        Loss from operations                    -              (272)
        Finance costs                           -              (132)
                                                _____________  __________

        Loss before income tax                  -               (404)
        Income tax                              -               -
                                                _____________  ___________


        Loss for the period                     -               (404)
                                                ==========      =======