International Entertainment Corp. provided earnings guidance for the six months ended 30 September 2017. For the period, the Group is expected to record a loss of not more than HKD 7.0 million for the six months ended 30 September 2017 as compared to the profit of the Group of approximately HKD 58.2 million for the six months ended 30 September 2016, and the profit of the Group of approximately HKD 6.7 million (restated) for the six months ended 30 September 2016 after the Group's accounting policy for investment properties is changed from cost model to fair value model for the year ending 31 March 2018, which is applied retrospectively in accordance with the relevant accounting standard. The expected loss of the Group for the six months ended 30 September 2017 after the Restatement was mainly due to, among other things, the combined effects of the occurrence of foreign exchange loss as well as the fair value loss of the investment properties recorded in the current period.