SuperRobotics Limited — Earnings Release 2006

May 12, 2006

GEM

BLU SPA<08176> - Results Announcement (Q3, 2005/2006, Summary)

Blu Spa Holdings Limited announced on 12/05/2006:
(stock code: 08176 )

Year end date :30/06/2006
Currency :HKD
Auditors' report :N/A
3rd 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) 
                                                          (Restated)
                                          Current Last Corresponding
                                           Period            Period
                                   from 01/07/2005   from 01/07/2004
                                     to 31/03/2006     to 31/03/2005
                                             $'000             $'000

Turnover : 87 1,245
Profit/(Loss) from Operations : (1,963) (3,633)
Finance cost : (320) (163)
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 : (2,283) (3,796)
% Change Over the Last Period : N/A
EPS / (LPS)
Basic (in dollar) : HKD (0.0038) HKD (0.0063)
Diluted (in dollar) : N/A N/A
Extraordinary (ETD) Gain/(Loss) : N/A N/A
Profit (Loss) after ETD Items : (2,283) (3,796)
3rd Quarter Dividends per Share : NIL NIL
(specify if with other options) : N/A N/A
B/C Dates for 3rd 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 unaudited condensed consolidated results for
the nine months ended 31 March 2006
have been prepared on a going concern basis

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 accounting standards issued by the Hong Kong Institute of
Certified Public Accountants (the "HKICPA"),
accounting principles generally accepted in Hong Kong and
the disclosure requirements of the Hong Kong Companies Ordinance.

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 2005.

In the current period, 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 HKICPA that are effective for accounting periods beginning on or
after 1 January 2005.
The adoption of the New HKFRSs has had no material effect
on how the results for the current or prior accounting periods
are prepared and presented. Accordingly, no prior period
adjustment has been required.

1. DIVIDEND

The directors do not recommend the payment of a dividend
for the nine months ended 31 March 2006,(2005: Nil).

1. BASIC LOSS PER SHARE

The calculation of loss per share for the nine months
ended 31 March 2006 is based on the net loss
attributable to the shareholders of approximately HK$2.3 million
(2005: loss attributable to shareholders of approximately HK$3.8
million) and on the weighted average of 606,800,000
(2005: on the weighted average of 606,800,000) ordinary
shares of the Company in issue during the period.

No diluted loss per share for the nine months ended 31 March 2006 and
2005 was presented as the Company did not assume
the exercise of share option outstanding because
he exercise prices of the Company��s share options
were higher than the average market price for shares.