G. A. HOLDINGS<08126> - Results Announcement

G.A. Holdings Limited announced on 12/08/2004:
(stock code: 08126 )
Year end date: 31/12/2004
Currency: SGD
Auditors' Report: N/A
Interim report reviewed by: Audit Committee

Important Note:

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


                                                        (Unaudited )
                                     (Unaudited )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/01/2004    from 01/01/2003
                                     to 30/06/2004      to 30/06/2003 
                               Note  ('000      )       ('000      )
Turnover                           : 63,679             58,349            
Profit/(Loss) from Operations      : 2,836              2,802             
Finance cost                       : (892)              (724)             
Share of Profit/(Loss) of 
  Associates                       : N/A                N/A               
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 1,445              1,657             
% Change over Last Period          : -12.8     %
EPS/(LPS)-Basic (in dollars)       : 0.0036             0.0041            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 1,445              1,657             
2nd Quarter Dividend               : Nil                Nil               
  per Share                                                               
(Specify if with other             : N/A                N/A               
  options)                                                                
                                                                          
B/C Dates for 
  2nd Quarter Dividend             : N/A          
Payable Date                       : N/A       
B/C Dates for (-)            
  General Meeting                  : N/A          
Other Distribution for             : N/A           
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A          


	For and on behalf of 
	G.A. Holdings Limited 
  
Name :  Chan Hing Ka Anthony                                
Title : Chairman and Managing 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. ACCOUNTING POLICIES

The accounting policies adopted for the preparation of 
these unaudited consolidated financial statements are 
consistent with those adopted by the Group in the annual
audited financial statements for the year ended 31 
December 2003.

2. EARNINGS/LOSSES PER SHARE

The calculation of basic losses per share for the three
months ended 30 June 2004 was based on the unaudited
consolidated loss attributable to shareholders of
approximately S$305,000 and on the 400,000,000 ordinary
shares in issue during the three months ended 30 June 2004.

The calculation of basic earnings per share for the three
months ended 30 June 2003 was based on the unaudited
consolidated profit attributable to shareholders of
approximately S$592,000 and on the 400,000,000 ordinary
shares in issue during the three months ended 30 June 2003.

Diluted losses and earnings per share were not presented 
as there were no dilutive potential ordinary shares in
existence during the three months ended 30 June 2004 and
2003 respectively.

The calculation of basic earnings per share for the six
months ended 30 June 2004 was based on the unaudited
consolidated profit attributable to shareholders of
approximately S$1,445,000 and on the 400,000,000 ordinary
shares in issue during the six months ended 30 June 2004.

The calculation of basic earnings per share for the six
months ended 30 June 2003 was based on the unaudited
consolidated profit attributable to shareholders of
approximately S$1,657,000 and on the 400,000,000 ordinary
shares in issue during the six months ended 30 June 2003.

Diluted earnings per share was not presented as there
were no dilutive potential ordinary shares in existence
during the six months ended 30 June 2004 and 2003.