SuperRobotics Limited — Earnings Release 2006

Nov 13, 2006

GEM

BLU SPA<08176> - Results Announcement (Q1, 2006/2007, Summary)

Blu Spa Holdings Limited announced on 10/11/2006:
(stock code: 08176 )

Year end date :30/06/2007
Currency :HKD
Auditors' report :N/A
1st Quarterly Report Reviewed by :Audit Committee

Important Note :

This result announcement form only contains extracted information from
and should be read in conjunction with the detailed results announcement
of the issuer, which can be viewed on the GEM website at
http://www.hkgem.com

                                       (Unaudited)       (Unaudited)
                                          Current Last Corresponding
                                           Period            Period
                                   from 01/07/2006   from 01/07/2005
                                     to 30/09/2006     to 30/09/2005
                                             $'000             $'000

Turnover : 107 46
Profit/(Loss) from Operations : (1,446) (624)
Finance cost : (176) (91)
Share of Profit/(Loss) of Associates : 0 0
Share of Profit/(Loss) of Jointly
Controlled Entites : 0 0
Profit/(Loss) after Taxation & MI : (1,622) (716)
% Change Over the Last Period : N/A
EPS / (LPS)
Basic (in dollar) : (HKD 0.0027) (HKD 0.0012)
Diluted (in dollar) : N/A N/A
Extraordinary (ETD) Gain/(Loss) : N/A N/A
Profit (Loss) after ETD Items : (1,622) (716)
1st Quarter Dividends per Share : NIL NIL
(specify if with other options) : N/A N/A
B/C Dates for 1st Quarter Dividends : N/A
Payable Date : N/A
B/C Dates for (-) General Meeting : N/A
Other Distribution for Current Period : NIL
B/C Dates for Other Distribution : N/A
(bdi: both days inclusive)

For and on behalf of
Blu Spa Holdings Limited

Signature :
Name : Ms. Chan Choi Har, Ivy
Title : Director

Responsibility statement

The directors of the Company (the "Directors") as at the date hereof
hereby collectively and individually accept full responsibility for the
accuracy of the information contained in this results announcement form
(the "Information") and confirm, having made all reasonable inquiries,
that to the best of their knowledge and belief the Information are
accurate and complete in all material respects and not misleading and
that there are no other matters the omission of which would make the
Information herein inaccurate or misleading.The Directors acknowledge
that the Stock Exchange has no responsibility whatsoever with regard to
the Information and undertake to indemnify the Exchange against all
liability incurred and all losses suffered by the Exchange in connection
with or relating to the Information.

Remarks:

1. BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The Company was incorporated in the Cayman Islands on 30 August
2001 as an exempted company with limited liability under the
Companies Law Cap. 22 (Law 3 of 1961, as consolidated
and revised) of the Cayman Islands.

The Company is an investment holding company.

The condensed consolidated results for the three months ended
30 September 2006, have been prepared on a
going concern basis as referred to the Group's annual
financial statements for the year ended 30 June 2006.

1. PRINCIPAL ACCOUNTING POLICIES AND STANDARD ACCOUNTING PRACTICE

The unaudited consolidated financial statements have been prepared on
the historical cost basis.

The financial statements have been prepared in accordance with
Hong Kong Accounting Standard ("HKAS")34 "Interim Financial
Reporting" issued by the Hong Kong Institute
of Certified Public Accountants ("HKICPA")and applicable disclosure
requirements of the Hong Kong Companies Ordinance and the
Rules Governing the Listing of Securities on the Growth
Enterprise Market of the Stock Exchange.

The accounting policies used in the unaudited consolidated
financial statements are consistent with those followed in the
preparation of the Group's annual financial statements
for the year ended 30 June 2006.

1. DIVIDEND

The directors do not recommend the payment of any dividend for the
three months ended 30 September 2006 (2005: Nil).

1. BASIC LOSS PER SHARE

The calculation of loss per share for the three months ended
30 September 2006 is based on the net loss attributable to
the shareholders of approximately HK$1.62 million (2005:
loss attributable to shareholders of approximately
HK$0.72 million) and on 606,800,000 (2005: on 606,800,000)
ordinary shares of the Company in issue during the period.

No diluted loss per share for the three months ended 30 September 2006
and 2005 was presented, as the Company did not assume the exercise of
share option outstanding because the exercise prices of the Company's
share options were higher than the average market price for shares.