M DREAM INWORLD<08100> - Results Announcement (Q3, 2005, Summary)


M Dream Inworld Limited announced on 10/11/2005:
(stock code: 08100 )

Year end date                         :31/12/2005
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)
                                              Current Last Corresponding
                                               Period            Period
                                         from 1/1/2005     from 1/1/2004
                                          to 30/9/2005      to 30/9/2004
                                                 $'000             $'000

Turnover                              :         25,598            27,339
Profit/(Loss) from Operations         :       (33,755)           (8,218)
Finance cost                          :        (1,210)               N/A
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     :       (34,284)           (8,165)
% Change Over the Last Period         :            N/A
EPS / (LPS)
          Basic (in dollar)           :    (HKD 0.0132)       (HKD 0.0054)
          Diluted (in dollar)         :            N/A               N/A
Extraordinary (ETD) Gain/(Loss)       :            N/A               N/A
Profit (Loss) after ETD Items         :       (34,284)           (8,165)
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
M Dream Inworld Limited

Signature :
Name      : Koh Tat Lee, Michael
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:	
	
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
inquires, 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.
	
1 . Basis of presentation
	
The accounts have been prepared in accordance with all applicable
Statements of Hong Kong Financial Reporting Standard issued by
the Hong Kong Institute of Certified Public Accountants ("HKICPA"),
accounting principles generally accepted in Hong Kong and the
disclosure provisions of Rules Governing the Listing of Securities
on the GEM of the Stock Exchange of Hong Kong Limited. They
have been prepared under the historical cost convention except that
certain investment securities are stated at fair value.
	
In 2004, the HKICPA issued a number of new or revised Hong Kong
Accounting Standards and Hong Kong Financial Reporting Standards
("New HKFRSs") which are effective for accounting periods beginning on
or after 1 January 2005. The adoption of the New HKFRSs had no material
impact on the Group's operating results and financial position.
	
2 . Loss per share
	
The calculation of basic loss per share is based on the net loss from
ordinary activities attributable to shareholders for the period of
HK$34,284,000 (2004:HK$8,165,000) and the weighted average of
2,606,949,911(2004:1,505,498,511) ordinary share in issue
during the period.
	
The exercise of share options granted by the Company would have an
anti-dilutive effect on the loss per share for the nine months ended
30 September 2005.