Interim Results

Coms plc

Dated: 19 October 2006


Chairman's Statement

The Board of Coms plc ('Coms' or the 'Company') is pleased to present the
Company's interim results for the six months ended 31 July 2006.

Introduction

During the period, the Company entered into an agreement to purchase Coms Ltd.
This transaction and the associated placing was completed on the 6 September
2006 and the Company was renamed from Azman plc to Coms plc.

The results for this period are consistent with Azman's status as an investment
company, or cash shell, and no income was generated other than interest on
deposited funds.

Financial review

As of the 31 July 2006, the Company had a cash balance of £0.43 million. On 6
September 2006, the successful placing of Ordinary Shares at a price of 1p per share
raised an additional £1.22 million before expenses.

Trading outlook

The Board believes the emergence of Internet telephony is revolutionising the
telecoms industry, creating major opportunities for an innovative telecoms
company such as Coms.

We have an experienced board that includes Terry Martin, previously sales
director of Apple Computers (UK) Limited and Richard Bennett, a co-founder of
JFAX/J2 Inc, the leading unified messaging telecoms service.

Coms has developed its own propriety VoIP technology platform and has been
generally authorised as a Public Electronic Communication Network by Ofcom.
Ofcom has allocated Coms 1.4 million numbers in the top 178 UK geographic area
codes by population which Coms principally intends to use for VoIP services,
which were officially launched by the Company on 9 October 2006.


Jason Drummond
Chairman

Contacts:

Coms plc
Tel: [phone]
Richard Bennett, Corporate Development Officer

Holborn PR
Tel: [phone]
Trevor Philips



Consolidated profit and loss account for the six months ended 31 July 2006

                                        COMS PLC

                                 Profit and Loss Account

                            For the six months to 31 July 2006



                            Unaudited    Audited      Unaudited
                            Six months   13 January   13 January
                            to           2005 to      2005 to
                            31 July      31 January   31 July
                            2006         2006         2005

                            £'000        £'000        £'000

Turnover                    -            -            -

Administration              (71)         (45)         (15)
expenses
                            ____         ____         ____
Operating Loss              (71)         (45)         (15)


Interest received             7           12            4

Loss on ordinary            ____         ____         ____
activities before           (64)         (33)         (11)
taxation

Taxation                      -            -            -

Loss on ordinary            ____         ____         ____
activities after            (64)         (33)         (11)
taxation

Dividends                     -            -            -
                            _____        _____        _____
Deficit for the            £(64)        £(33)        £(11)
period


Earnings per 2
shares: Basic and          (0.05p)      (0.03p)      (0.01p)
diluted

The company's operating loss arises from continuing operations.

There  were  no  recognised gains or losses other than those recognised  in  the
profit and loss account above.

                                     COMS PLC

                        Balance Sheet as at 31 July 2006


                             Unaudited  Audited   Unaudited
                              31 July      31      31 July
                               2006     January     2005
                                          2006
                               £'000     £'000      £'000

CURRENT ASSETS

Debtors                           6         8         14
Cash at bank and  in            433       448        457
hand
                               ____      ____      _____
                                439       456        471

CREDITORS: amounts
falling due within              (60)      (13)        (5)
one year
                               ____      ____       ____
Net assets                     £379      £443       £466



CAPITAL AND RESERVES

Called up share                 122       122        122
capital

Share premium                   354       354        355
account

Profit and loss                 (97)      (33)       (11)
account
                               ____      ____       ____
Equity shareholders'           £379      £443       £466
funds

                                    COMS PLC

                               Cash Flow Statement

                       For the six months to 31 July 2006



                                Unaudited   Audited    Unaudited
                                   Six     13 January  13 January
                                months to     2005        2005
                                 31 July     to 31     to 31 July
                                  2006      January       2005
                                              2006
                        Note      £'000      £'000       £'000

Cash outflow from        3         (22)       (40)        (24)
operating activities

Return on investment
and servicing of                     7         12           4
finance

Financing - Issue of
shares net of expenses               -        476         477

Cash(decrease)/increase
in the period                     £(15)      £448        £457



               Reconciliation of movements in shareholders' funds

                           £'000         £'000       £'000

Deficit for the            (64)          (33)          (11)
period

New share capital
subscribed, net of           -           476           477
expenses
                           ____         ____          ____
                           (64)          443           466
Opening                    443             -             -
shareholders'
funds
                           ____         ____          ____
Closing                    £379         £443          £466
shareholders'
funds


                                    COMS PLC

                           Notes to the Interim Report


1. Accounting Policies


The interim report has been prepared using accounting policies consistent with
those set out in the Company's Annual Report and accounts for the period ended
31 January 2006.

This interim report for the six months to 31 July 2006 was approved by the Board
on 18 October 2006.

These unaudited accounts do not constitute statutory accounts within the meaning
of Section 240 of the Companies Act 1985.

This interim report was neither audited nor reviewed by the auditors.

The comparative figures for the period ended 31 January 2006 have been extracted
from the Group's statutory accounts for the financial year. Those accounts have
been reported on by the Company's auditors and delivered to the Registrar of
Companies.



2. Loss per Share

                       Unaudited    Audited     Unaudited
                          Six      13 January  13 January 2005
                         months       2005         to
                           to          to        31 July
                        31 July    31 January      2005
                          2006        2006
                          Pence      Pence        Pence
    Earnings per
    ordinary
    share -
    Basic and             (0.05p)     (0.03p)     (0.017p)
    diluted


The  loss  per ordinary share is based on the company's loss for the  period  of
£64,000  (losses:  31  January 2006 - £33,000; 31 July 2005  -  £11,000)  and  a
weighted  average number of shares in issue of 121,750,000, (31 January  2006  -
116,075,549,: 31 July 2005 - Basic 116,075,549).


3.  Reconciliation  of  operating  loss  to  net  cash  outflow  from  operating
activities.

                            Unaudited     Audited    Unaudited
                            Six Months  13 January   13 January
                                to         2005       2005
                           31 July 2006     to         to
                                          31 July    31 July 2005
                                           2006

                              £'000        £'000      £'000

    Operating loss             (71)         (45)        (15)

    Decrease/(Increase)
    in debtors                   2           (8)        (14)

    Increase in                 47           13           5
    creditors

    Net cash outflow
    from operating            £(22)        £(40)       £(24)
    activities


4. The Board is not recommending the payment of an interim dividend at this
time.

5. Copies of this interim statement are available from the Company at its
registered office at Finsgate, 5-7 Cranwood Street, London, EC1V 9EE.