SuperRobotics Limited — Earnings Release 2006

Sep 27, 2006

GEM

BLU SPA<08176> - Results Announcement (Final, 2005/2006, Summary)

Blu Spa Holdings Limited announced on 26/09/2006:
(stock code: 08176 )

Year end date :30/06/2006
Currency :HKD
Auditors' report :Modified

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

                                         (Audited)         (Audited)
                                          Current Last Corresponding
                                           Period            Period
                                   from 01/07/2005   from 01/07/2004
                                     to 30/06/2006     to 30/06/2005
                                             $'000             $'000

Turnover : 133 1,564
Profit/(Loss) from Operations : (4,467) (5,452)
Finance cost : (468) (245)
Share of Profit/(Loss) of Associates : N/A N/A
Share of Profit/(Loss) of Jointly
Controlled Entites : N/A N/A
Profit/(Loss) after Taxation & MI : (4,928) (5,668)
% Change Over the Last Period : N/A
EPS / (LPS)
Basic (in dollar) : HKD (0.0081) HKD (0.0093)
Diluted (in dollar) : N/A N/A
Extraordinary (ETD) Gain/(Loss) : N/A N/A
Profit (Loss) after ETD Items : (4,928) (5,668)
Final Dividends per Share : NIL NIL
(specify if with other options) : N/A N/A
B/C Dates for Final 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. ADOPTION OF HONG KONG FINANCIAL REPORTING STANDARDS

In the current year, the Group has applied, for the first time
a number of new Hong Kong Financial Reporting Standards (HKFRSs),
Hong Kong Accounting Standards (HKASs) and Interpretations
(hereinafter collectively referred to as "new HKFRSs") issued by the
Hong Kong Institute of Certified Public Accountants ("HKICPA")
that are effective for accounting periods beginning on or
after 1 January 2005 and adopted by the Group with
effect from 1 July 2005.

As at 30 June 2006, the Group had net current liabilities
and net liabilities of HK$14,583,000 and HK$5,300,995, respectively.
The Group also incurred a loss attributable to the shareholders of
HK$4,927,964 for the year ended 30 June 2006.
The financial statements have been prepared on a going
concern basis, the validity of which depends upon future
funding being available to meet its debts as and when they fall due
in the foreseeable future. The financial statements do not
include any adjustments that would result from the failure of such
funding.

1. LOSS PER SHARE

The calculation of the basic loss per share for the year
ended 30 June 2006 is based on the loss for the year of
approximately HK$4,927,964 (2005: HK$5,667,561)
and on the weighted average of 606,800,000
(2005: 606,800,000) shares in issue during the year.

No diluted loss per share for the year ended 30 June 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.

1. UNQUALIFIED BUT MODIFIED AUDITORS' REPORT

The auditors' report for the year ended 30 June 2006
was unqualified but modified in respect of fundamental
uncertainly relating to the going concern basis

1. DIVIDENDS

No dividend was paid or proposed for the year ended 30 June 2006,
nor any dividend been proposed since the balance sheet date
(2005: HK$ nil).