Ingenuity Property Investments Limited provided earnings guidance for the year ended 31 August 2016. The company expects headline earnings per share ("HEPS") of 3.6 cents per share which is a decrease of 23% when compared to the HEPS of 4.7 cents per share reported for the corresponding year ended 31 August 2015; earnings per share ("EPS") of 12.8 cents per share which is a decrease of 32% when compared to the EPS of 18.7 cents per share reported for the corresponding year ended 31 August 2015; and net asset value per share ("NAVPS") of 118 cents per share which is an increase of 7.3% when compared to the NAVPS of 110 cents per share reported for the corresponding year ended 31 August 2015. In addition to the above factors, EPS was negatively affected by the increase in the CGT inclusion rate from 18.67% to 22.4% affecting prior year valuations which had to be adjusted in this financial year through the statement of profit or loss.