Man Wah Holdings Furnishing a positive update on business outlook

Story: Man Wah announced last evening that group sales grew 60% y-o-y to
HK$403.4m in 3Q08, and group gross margin has remained above 30%. This is
in line with our expectation, and we believe Man Wah is on target to meet
our 95% y-o-y net profit growth estimate in FY08 (financial year ended
March).

Point: Man Wah's share price has declined in line with the general equity
market weakness, and now trades at 4.7x FYMar08 PE and 3.4x FY09 PE. We
believe that the low valuation is unjustified, due to Man Wah's outlook as
a premier domestic sofa brand in China, and its gain of about 40-50% in new
customers among Top 30 US retailers during the furniture trade fair in
North Carolina, USA, in October 2007.

Relevance: We are retaining our above-market-consensus net profit estimates
at HK$176.7m in FY08 and HK$243.6m in FY09. Our fair value remains at
S$1.18, using 10x blended FY08/09 PE (financial year ended March). There is
also potential for fair value re-rating, as we may roll over to FY09 PE
upon further evidence of good earnings visibility. Maintain BUY.

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