Draft - 6/12/2006

ChemQuest Sdn Bhd

ROE & ROA Computations

2006 Estimates

PAT&MI
Total Assets at 30/9/2006
Shareholders' equity at 30/9/2006

ROE
ROA

CQSB

A
B
C

[A/C]
[A/B]

52,457
220,801
210,796

24.89%
23.76%

CWM
PAT
Total Assets at 30/9/2006
Shareholders' equity at 30/9/2006
ROE
ROA

A
B
C

[A/C]
[A/B]

1,063
13,295
47,205
2.25%
8.00%

CQTM
100%

28
1,385
1,374

PM
100%

676
11,887
8,973

2.04%
2.02%

7.53%
5.69%

CWM Group
CWME
SES Gp
2,488
44,431
6,339

1,007
17,477
14,985

39.25%
5.60%

6.72%
5.76%

CWM
100%

CQP
100%

5,144
155,621
51,090

10.07%
3.31%

Sitamas Gp

CQOL
100%

144
1,715
1,590

(10,466)
119,357
(43,257)

9.06%
8.40%

24.19%
-8.77%

CQOL

APM
100%

MES
100%

931
52,381
39,554

1,434
31,551
16,935

2.35%
1.78%

CQOL Group
KUL Gp
BCQ

ACT
25%

CONSOL
ADJM.

299
1,418
1,418

CONSOL
TOTAL

(43,017)
(190,998)
(84,247)

7,630
405,118
204,226

8.47%
4.55%

3.74%
1.88%
APM Group

GI

APM

2,455
19,086
13,105

(6,333)
72,280
(43,774)

(1,052)
42,919
8,927

100
1,535
1,523

515
46,103
(11,266)

18.73%
12.86%

14.47%
-8.76%

-11.78%
-2.45%

6.57%
6.51%

-4.57%
1.12%

998
30,509
28,749

MAC
1,296
40,101
28,498

3.47%
3.27%

4.55%
3.23%

At 31/12/2005
CQSB

PAT&MI
Total Assets
Shareholders' Equity

ROE
ROA

A
B
C

[A/C]
[A/B]

7,400
205,898
191,793

3.86%
3.59%

CWM
PAT&MI
Total Assets
Shareholders' equity

ROE
ROA

[A/C]
[A/B]

A
B
C

3,584
58,425
45,122

7.94%
6.13%

CQTM

709
9,642
4,588

15.45%
7.35%

PM

CWM

782
12,033
8,463

9.24%
6.50%

CWM Group
CWME
SES Gp
480
14,850
7,027

6.83%
3.23%

883
16,508
14,063

6.28%
5.35%

9,014
123,329
80,900

11.14%
7.31%

Sitamas Gp

CQP

CQOL

(26)
1,604
1,467

601
144,807
(37,825)

-1.77%
-1.62%

-1.59%
0.42%

CQOL

KUL Gp

APM

CQMS

7,340
51,274
31,472

MES

(43)

23.32%
14.32%
CQOL Group
BCQ

1,121
35,151
18,548

6.04%
3.19%

ACT

CONSOL
Adjments

203
1,260
1,260

(11,877)
(205,313)
(87,729)

16.11%
16.11%

CQT

2,290
19,090
11,444

(4,083)
78,875
(39,214)

(186)
48,770
15,402

(971)
1,430
1,256

(687)
49,100
(8,280)

(2,176)
8
1

20.01%
12.00%

10.41%
-5.18%

-1.21%
-0.38%

-77.31%
-67.90%

8.30%
-1.40%

-217600.00%
-27200.00%

APM

15,224
379,685
212,937

7.15%
4.01%

APM Group
GI

CONSOL

MAC

6,682
30,551
27,941

3,010
37,438
27,591

23.91%
21.87%

10.91%
8.04%