CONCEPTA INV<01140> - Results Announcement

Concepta Investments Limited announced on 22/12/2005:
(stock code: 01140 )
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  ($         )       ($         )
Turnover                           : 199,920            217,878           
Profit/(Loss) from Operations      : 5,650,620          (6,884,781)       
Finance cost                       : N/A                N/A               
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       : 5,650,620          (6,884,781)       
% Change over Last Period          : N/A       %
EPS/(LPS)-Basic (in dollars)       : 0.056              (0.069)           
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 5,650,620          (6,884,781)       
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 of the financial statements 

The condensed unaudited interim financial statements have been prepared in 
accordance with applicable disclosure requirements of Appendix 16 of the 
Rules Governing the Listing of Securities on the Stock Exchange of Hong 
Kong Limited and compliance with Hong Kong Accounting Standard ("HKAS") 34 
"Interim Financial Reporting" issued by the Hong Kong Institute of 
Certified Public Accountants ("HKICPA"). They have been prepared under the 
historical cost convention, except that, certain financial instruments are 
stated at fair value.

In the current period, the Company has applied, for the first time, a 
number of new and revised Hong Kong Financial Reporting Standards, HKAS 
and Interpretations (hereinafter collectively referred to as "new HKFRSs") 
issued by HKICPA that are effective for accounting periods beginning on or 
after 1 January 2005. The adoption of the new HKFRSs has resulted in 
changes to the Company's accounting policies in a number of areas but have 
no effect on how the results for the current or prior accounting periods 
are prepared.

(2)      Turnover

The Company principally engaged in medium to long-term investments in 
listed and unlisted securities in the Greater China. Turnover represented 
dividend income from investments in securities during the period.

(3)     Basic earnings / (loss) per share 

The calculation of basic earnings/(loss) per share is based on the 
Company's net profit attributable to the shareholders of HK$5,650,620 (
2004: Net loss of HK$6,884,781) divided by the weighted average number of 
ordinary share outstanding during the period, being 100,000,000 (2004: 
100,000,000).

There were no dilutive potential shares during the period ended 30 
September 2005 and 30 September 2004, therefore, no diluted earnings/(
loss) per share has been presented.