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Financial Statement - Aztech Group Ltd - Investor Relations

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1 (d)(iv) <strong>Statement</strong> showing all sales, transfers, disposal, cancellation and/or use of treasury shares as at the<br />

end of the current financial period reported on.<br />

Please refer to 1(d)(ii)<br />

2. Whether the figures have been audited, or reviewed and in accordance with which auditing standard or<br />

practice.<br />

These figures have not been audited nor reviewed by the auditors.<br />

3. Where the figures have been audited or reviewed, the auditors' report (including any qualifications or<br />

emphasis of a matter).<br />

Not applicable.<br />

4. Whether the same accounting policies and methods of computation as in the issuer's most recently audited<br />

annual financial statements have been applied.<br />

The same accounting policies and methods of computation have been applied in the financial statements as in the<br />

most recently audited annual financial statements as at 31 December 2011 except for the adoption of <strong>Financial</strong><br />

Reporting Standards (“FRSs”) which are relevant to the <strong>Group</strong>’s operations and became effective for the financial<br />

years beginning on or after 1 January 2012.<br />

5. If there are any changes in the accounting policies and methods of computation, including any required by<br />

an accounting standard, what has changed, as well as the reasons for, and the effect of, the change.<br />

The adoption of the new and revised FRSs have no material effect on the <strong>Group</strong>’s and Company’s accounting<br />

policies or have any significant impact on the financial statements.<br />

6. Earnings per ordinary share of the group for the current financial period reported on and the<br />

corresponding period of the immediately preceding financial year, after deducting any provision for<br />

preference dividends.<br />

Earnings (Loss) per share (EPS)<br />

GROUP<br />

31.03.12 31.03.11<br />

(in cents)<br />

(in cents)<br />

(a) Based on weighted average number of<br />

ordinary shares in issue 0.42 (4.30)<br />

(b) On a fully diluted basis 0.42 (4.30)<br />

Earnings (Loss) per share for 1Q2012 and 1Q2011 have been computed based on the weighted average share<br />

capital of 486,275,836and 488,217,836 shares respectively.<br />

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