ROCKAPETTA<1003> - Results Announcement

Rockapetta Holdings Limited announced on 26/5/2000:
(stock code: 1003)
Year end date: 31/12/1999
Currency: HK$                                            
                                           (Audited)        (Audited)
                                           9-Month          12-Month
                                           Period           Period
                                           from 1/4/1999    from 1/4/1998
                                           to 31/12/1999    to 31/3/1999

Turnover
    - Continuing                         : 150,503,000      153,650,000
    - Discontinued                       : -                -
Operating Profit/(Loss)
    - Continuing                         : (2,174,000)      (24,401,000)
    - Discontinued                       : -                -
Total Operating Profit/(Loss)            : (2,174,000)      (24,401,000)
Share of Profit/(Loss) of
  Associated Companies                   : (10,000)         (125,000)
Share of Profit/(Loss) of
  Jointly Controlled Entities            : N/A              N/A
Profit/(Loss) after Tax
  & MI                                   : (2,184,000)      (24,532,000)
% Change over Last Period                : N/A
EPS/(LPS)-Basic                          : (0.75 cent)      (8.46 cents)
         -Diluted                        : -                -
Extraordinary (ETD) Gain/(Loss)          : -                -
Profit/(Loss) after ETD Items            : (2,184,000)      (24,532,000)
Final Dividend per Share                 : Nil              Nil
(Specify if with other options)          : N/A              N/A
B/C Dates for Final Dividend             : N/A
Payable Date                             : N/A
B/C Dates for (-) General Meeting        : N/A
Other Distribution for Current Period    : N/A
B/C Dates for Other Distribution         : N/A

Remarks:

1)  Because the exercise prices of the Company's outstanding share option 
were higher than the fair value per share of the Company during the period 
from 1st April 1999 to 31st December, 1999 and for the year ended 31st 
March 1999, no diluted loss per share are presented for either periods.

2)  It has been resolved by the directors on 30th August, 1999 that the 
Company's accounting year end date be changed from 31st March to 31st 
December.