AAC Technologies Holdings Inc. — Earnings Release 2006

May 10, 2006

The Stock Exchange of Hong Kong Limited (the ‘‘Stock Exchange’’) takes no responsibility for the contents of this announcement, makes no representation as to its accuracy or completeness and expressly disclaims any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

AAC ACOUSTIC TECHNOLOGIES HOLDINGS INC.

(Incorporated in the Cayman Islands with limited liability)

(Stock code: 2018)

RESULTS ANNOUNCEMENT FOR THE THREE MONTHS ENDED 31ST MARCH, 2006

The board of directors (the ‘‘Board’’) of AAC Acoustic Technologies Holdings Inc. (the ‘‘Company’’) is pleased to announce its unaudited condensed consolidated income statements of the Company and its subsidiaries (the ‘‘Group’’) for the three months ended 31st March, 2006 (the ‘‘Unaudited Results’’) together with the comparative figures for the corresponding period in 2005 which are presented in accordance with the requirements set out in Rule 13.09 of the Rules Governing the Listing of Securities on the Stock Exchange.

The Unaudited Results were reviewed and approved by the audit committee of the Company and the Board on 5th May, 2006 and 10th May, 2006 respectively.

The Unaudited Results may not reflect the results of the Group for the year ending 31st December, 2006, investors and shareholders of the Company are advised to exercise extreme caution when dealing in the shares of the Company.

Condensed consolidated income statements:

TurnoverCost of goods soldGross profitOther incomeDistribution and selling expensesAdministrative expensesFinance costsProfit before taxationTaxationProfit for the period	For the threemonths ended31st March,2006Unaudited(RMB’000)375,207(188,406)186,8019,996(27,487)(38,890)(303)130,117(9,037)121,080	For the threemonths ended31st March,2005Audited(RMB’000)168,845(94,196)74,6491,224(9,891)(17,139)(2,707)46,136(3,397)42,739

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Attributable to:Equity holders of the CompanyMinority interestsDividendsEarnings per share — Basic	121,080—121,080—9.70 cents	42,72514
		42,739
		—
		4.47 cents

By order of the Board AAC ACOUSTIC TECHNOLOGIES HOLDINGS INC. Koh Boon Hwee Chairman

Hong Kong, 10th May, 2006

As at the date of this announcement, the Board comprises an executive director Mr. Benjamin Zhengmin Pan; three non-executive directors, Ms. Ingrid Chunyuan Wu, Mr. Yang Dong Shao and Dr. Thomas Kalon Ng, and three independent non-executive directors, Mr. Koh Boon Hwee, Dr. Dick Mei Chang and Mr. Mok Joe Kuen Richard.

Please also refer to the published version of this announcement in The Standard.

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