Listed Company Information
 

MELBOURNE ENT<00158> - Results Announcement

Melbourne Enterprises Limited announced on 14/06/2004:
(stock code: 00158 )
Year end date: 30/9/2004
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Auditors

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 1/10/2003     from 1/10/2002 
                                     to 31/3/2004       to 31/3/2003  
                               Note  ('000      )       ('000      )
Turnover                           : 35,698             36,456            
Profit/(Loss) from Operations      : 11,583             23,612            
Finance cost                       : N/A                N/A               
Share of Profit/(Loss) of 
  Associates                       : (4)                (5)               
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 7,804              19,529            
% Change over Last Period          : -60       %
EPS/(LPS)-Basic (in dollars)       : 0.31               0.78              
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 7,804              19,529            
Interim Dividend                   : $0.50              $0.70             
  per Share                                                               
(Specify if with other             : N/A                N/A               
  options)                                                                
                                                                          
B/C Dates for 
  Interim Dividend                 : 12/7/2004          to 14/7/2004 bdi.
Payable Date                       : 19/7/2004 
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.      CHANGES IN ACCOUNTING POLICY

        In order to comply with Statement of Standard Accounting Practice 
12 "Income taxes" issued by the Hong Kong Society of Accountants, the 
Group adopted a new accounting policy for deferred tax with effect from 1 
October 2003.  A balance sheet method is used to recognise deferred tax in 
respect of temporary differences between the carrying amounts of assets 
and liabilities in the financial statements and the corresponding tax 
bases used in the computation of taxable profit.  The effect of adopting 
the new accounting policy has been applied retrospectively.  The profit 
for the six months ended 31 March 2003 has been reduced by HK$73,000.

2.      SEGMENT INFORMATION

        Turnover represents gross rental and service income from 
investment properties.
                                                 Six months ended 31 March 
                
                                                2004            2003
                                                HK$'000         HK$'000
        (a)             Turnover                                                
                        Property investment     35,698           36,456 
						=========================
                                                                        
        (b)             Contribution to operating profit                        
                        Property investment      21,583          23,612 
                        Unallocated item - provision for                        
                        advances to an unlisted investment                      
                                                (10,000)             -
                                                ---------       --------        
                                                 11,583          23,612 
						=========================

        As the Group's principal business is property investment in Hong 
Kong, an analysis of the Group's turnover and profit by business and 
geographical segments has not been presented.



3.      EARNINGS PER SHARE
        The calculation of earnings per share is based on the profit 
attributable to shareholders of HK$7,804,000 (2003: HK$19,529,000, as 
restated) and the 25,000,000 shares in issue throughout the period.