China Star Entertainment Ltd. provided earnings guidance for the six months ended June 30, 2015. For the six months, the company expects to increase profit by approximately 42% to 50% as compared to approximately HKD 115,138,000 for the six months ended 30 June 2014. Based on a preliminary review on the unaudited consolidated management accounts of the Group for the six months ended 30 June 2015 and information currently available to the board, such increase is mainly attributable to (i) substantial increase in un realised gain arising on change in fair value of financial assets classified as held for trading investments of approximately HKD 178 million from loss of approximately HKD 6,221,000 for the last corresponding period which represented the increase in market values of the Group's equity securities listed in Hong Kong as at 30 June 2015 and (ii) increase in other revenue of approximately HKD 27 million from the last corresponding period which mainly included increase in interest income.

The effect of such increase is partially offset by (1) approximately 16% to 20% decrease in the figure of gross profit from the last corresponding period; (2) the incur of share-based payment expenses of approximately HKD 52 million related to share options granted in this period; and (3) the realised loss on disposal on financial assets classified as held for trading of approximately HKD 22 million from gain of approximately HKD 18,799,000 for the last corresponding period.