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Wed 27 Jul 2005, 11:09 Emphasis Of Matter And Qualified
Jse Limited - Emphasis Of Matter And Qualified Audit Opinion On Annual Financial
Statements                                                                      
APS TECHNOLOGIES LIMITED (`APS-TECH`)                                           
?ALPHA CODE: APE      ISIN: ZAE000017927U                                       
Emphasis Of Matter And Qualified Audit Opinion On Annual Financial Statements   
The JSE Limited wishes to advise that the audit opinion on APS-TECH`s annual    
financial statements for the year ended 31 December 2004 contains both an       
emphasis of matter and a qualified audit opinion. Shareholders are advised to   
refer to the financial statements to ascertain the exact nature of the emphasis 
of matter and qualification.                                                    
Accordingly, the company`s listing on the JSE SETS system has been annotated    
with an `E` to indicate the emphasis of matter.  The company`s listing has also 
been annotated with a `Q` to indicate the qualification. These annotations will 
be removed when the company`s auditors` report no longer contains an emphasis of
matter and a qualified audit opinion.                                           
This announcement has been placed by the JSE in the interest of shareholders.   
27 July 2005
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