Listed Company Information
 

XIN CORP<01141> - Results Announcement

Xin Corporation Limited announced on 20/12/2005:
(stock code: 01141 )
Year end date: 31/03/2006
Currency: HKD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/04/2005    from 01/04/2004
                                     to 30/09/2005      to 30/09/2004
                               Note  ('000      )       ('000      )
Turnover                        2  : 83,888             83,758            
Profit/(Loss) from Operations   3  : (93)               (6,189)           
Finance cost                       : (2,282)            (2,387)           
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       : (6,281)            (9,504)           
% Change over Last Period          : N/A       %
EPS/(LPS)-Basic (in dollars)       : (0.076)            (0.169)           
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : (6,281)            (9,504)           
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.      Accounting policies                     
In the current period, the Group has adopted a number of new and revised 
Hong Kong Financial Reporting Standards and Hong Kong Accounting Standards 
("new HKFRS") that are effective for accounting periods commencing on or 
after 1 January 2005.  The adoption of the new HKFRS has resulted in 
changes in accounting policies and the presentation of various profit and 
loss account and balance sheet items.  Last year's comparative figures are 
restated to reflect the adoption of new HKFRS during the period.  Details 
of the changes can be found in the Company's interim results announcement 
and interim report.                     
                                
2.     Turnover                        
Turnover represents the net invoiced value of goods sold, after allowances 
for returns and trade discounts.                        
                                
                                                For the six months ended        
                                                30 September    
                                                2005    2004
                                                HK$'000 HK$'000
Continuing operations                   
Supply and procurement business                 72,942  65,505 
                        
Discontinued operations                 
Toys business                                   10,946  18,253 
                                                ------- --------
                                                83,888  83,758 
                                                ======= ========
                                
3. Profit/(loss) from operating activities                            
                                
                                For the six months ended 30 September 2005      
                                Continuing      Discontinued
                                operations      operations      Total
                                HK$'000         HK$'000         HK$'000
                                
Turnover                        72,942          10,946          83,888 
                                
Cost of sales                   (64,352)        (10,858)        (75,210)
                                -----------     ----------      ---------
Gross profit                    8,590           88              8,678 
                                
Other revenue and gains         609             317             926 
Selling and distribution costs  (153)           (276)           (429)
Administrative expenses         (8,433)         (835)           (9,268)
                                -----------     -----------     ----------
PROFIT/(LOSS) FROM OPERATING
 ACTIVITIES                     613             (706)           (93)
                                ===========     ===========     ==========


                                For the six months ended 30 September 2004      
                                Continuing      Discontinued
                                operations      operations      Total
                                HK$'000         HK$'000         HK$'000
                        
Turnover                        65,505          18,253          83,758 
                        
Cost of sales                   (61,649)        (18,885)        (80,534)
                                ----------      ----------      ---------
Gross profit                    3,856           (632)           3,224 
                        
Other revenue and gains         454             182             636 
Selling and distribution costs  (162)           (502)           (664)
Administrative expenses         (8,436)         (949)           (9,385)
                                ----------      -----------     ----------
PROFIT/(LOSS) FROM OPERATING
 ACTIVITIES                     (4,288)         (1,901)         (6,189)
                                ==========      ===========     ==========

4. Loss per share              

The calculation of basic loss per share is based on the unaudited 
consolidated loss attributable to equity holders of the parent for the six 
months ended 30 September 2005 of HK$6,281,000 (Six months ended 30 
September 2004: HK$9,504,000 as restated) and 82,704,014 (Six months ended 
30 September 2004: weighted average 56,238,730, restated to reflect the 
open offer during the year ended 31 March 2005 and share consolidation 
after 31 March 2005) ordinary shares of the Company in issue during the 
period.         
                
Diluted loss per share amounts for the six months ended 30 September 2005 
and 2004 have not been disclosed as the convertible notes and bonds and 
share options outstanding during the period had anti-dilutive effects on 
the basic loss per share for both periods.