Common Splendor International Health Industry Group Limited provided earnings guidance for the year ended December 31, 2017. For the period, the group is expected to record a reduction of approximately 57% in profit before tax as compared to the profit before tax HKD 56.3 million. Such reduction in profit for the year was mainly attributable to (i) the substantial increase of finance costs arising from the issue of convertible notes, guaranteed notes and bonds by the company; and (ii) the absence of a one-off gain on disposal of an associate as compared to the year ended 31 December 2016, where the Group recorded a gain on disposal of an associate of HKD 29.0 million.