(i)

We have the capabilities and capacity to offer a wide range of garment processing services

With over 25 types of garment processing techniques, we can easily offer our customers a wide range of services to enhance the appearance of their garments. These processing techniques include sand blasting, whiskers, hand brushing, stone washing and garment dyeing. Please refer to the section entitled “General Information on our Group - Our Business” in this Prospectus for more detailed information. We operate an approximately 73,000 sq m garment processing facility with over 300 industrial laundry equipments and a workforce of approximately 5,000 workers in Phnom Penh, Cambodia. To the best of our Directors’ knowledge, we are the largest garment processing service provider in Cambodia, based on the size of our processing facility and capacity.

(ii)

We have a strong R&D capabilities in garment processing

A strong R&D Team is a critical factor in the development and execution of new styles and designs.  As already discussed above (please refer to the section on Research and Development), R&D is one of our biggest advantage over our competitors.

(iii)

We have an experienced management team

Our CEO, Raymond Wong has been instrumental in spearheading the growth of our business. He has accumulated approximately 30 years of experience in the garment processing and industrial laundry equipment industries over the years. Through his interactions with multi-national companies in these industries, he learned and adapted their management practices in his leadership of our Group. He is supported by an experienced and dedicated management team, comprising our Executive Directors and Executive Officers.

(iv)

We are committed to deliver quality products and services within a competitive lead time

We have in place a stringent quality assurance process with quality inspections and checks at various stages of our garment processing work flow and our manufacturing process for industrial laundry equipment. As a testimony of our quality control management, our rejection rates accounted for less than 1.5% of our Group’s revenue for each of the last three financial years ended 31 December 2004

In addition, we believe that we can deliver our processed garments within a competitive lead-time, as we are able to modify our equipment to improve the efficiency of our garment processing workflow. Our ability to modify our equipment also gives us an edge over our competitors, as we are able to achieve the desired effects on garments and meet our customers’ varied specifications. As an endorsement of our quality services, we believe we are one of the few garment processing service providers in Cambodia, approved directly by major US fashion labels.

(v)

We have a competitive cost structure

We believe that maintaining a competitive cost structure is critical to our success. As our business grows, we actively manage our operating cost structure and institute various measures to improve our operational efficiency. Our approximately 5,000-strong workforce is flexibly deployed amongst various workflow stages in our garment processing facility to ensure optimal utilization of our resources.

Through our knowledge from the industrial laundry equipment business, we have regular maintenance schedules for our equipment in the garment processing facility, thereby ensuring minimal disruption to our garment processing workflow. Our R&D team also explores ways to increase our productivity and cost efficiency by using different garment processing techniques. Since the middle of 2004, we have installed boilers that run on scrap wood to replace diesel-fuelled boilers in our garment processing facility, thereby enabling us to reduce our utility cost.

(vi)

We have an established track record in the industrial laundry equipment business

We have been involved in the industrial laundry equipment business for over 10 years. Through our commitment to delivering quality products and services, we have built up a good reputation and record of accomplishment amongst our customers. In addition to our in-house brand, we also distribute more than 10 other brands of industrial laundry equipment. We provide prompt after-sales service to our customers to minimize any disruption to their operations. Our repeat customers constituted approximately 60% of our revenue from the industrial laundry equipment business from FY2003 to FY2004.