LIU Chong Hing Investment yesterday reported a 25.1 per cent fall in attributable profit to $218.5 million for last year. Profit before exceptional items rose 26 per cent to $269.24 million, due to a 30 per cent growth in earnings at its banking operation, Liu Chong Hing Bank. However, the fall in attributable profit was because exceptional items declined by 63 per cent. Turnover fell 47.9 per cent to $289.47 million. Earning per share also dropped by 25.1 per cent to 57.3 cents. The company will pay a final dividend of 20 cents a share, making a total payout of 38 cents for the year. Directors expected the group's banking subsidiary to continue to perform well, and said some properties scheduled for completion would be put on sale this year. They said they were optimistic that profit for 1993 would be higher than that for last year.