L & A International Holdings Limited provided earnings guidance for the six months ended September 30, 2014. For the period, the company expected to record a loss. The estimated non-recurring listing expenses amounted to approximately HKD 8.1 million which are charged to the Group's consolidated statements of profit or loss and other comprehensive income.

It is preliminarily reviewed and estimated by the Board that there will be a very substantial reduction in the profit of the Group and may be in a loss position for the six months ended 30 September 2014 as a result of the incurrence of the estimated non-recurring listing expenses which amounts to approximately HKD 9.9 million.