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Masters Limited Announces Interim Report To Shareholders

Hamilton, Bermuda, September 23, 1999 - In a statement issued to the Bermuda Stock Exchange (BSX) on 22 September, 1999, the Directors of Masters Limited released the half year financial results for the Company for the six months ended July 31st 1999.

"Net income for the six month period amounted to $407,710 compared with $376,909 for the same six month period a year ago. This represents an increase of 8% - which is attributed in equal parts to improved performances from both the retail and property divisions of the Company.

Net sales to July 31st, 1999 amounted to $5,473,062 as compared to $5,349,425 for the same period last year, an increase of $123,637 or 2%. gross margin on sales for the same periods amounted to $2,054,862 in 1999 as compared with $1,976,574 in 1998, an increase of $78,288 or 4%.

Expenses in the first half of the current financial period amounted to $2,224,941 compared with $2,139,529 for the same period last year. this increase of $85,412 or, 4% is due to increased personnel expenses.

The Directors feel optimistic that the second half of the financial year will produce results at least equivalent to the same period last year; this would result in annual earnings equivalent to last year's record performance.

The Board of Directors today declared a dividend of $0.10 per share to shareholders of record as at October 29th , 1999 and payable on November 15th , 1999 which together with the dividend paid in April 1999 will total $0.30 per share for the current financial year.