Quali-Smart Holdings Limited provided group earnings guidance for the six months ending September 30, 2015. For the period, the Group is expected to record a substantial decrease in its net profit to a net loss for the six months ending 30 September 2015 as compared to the net profit of approximately HKD 16.8 million for the six months ended 30 September 2014 mainly as a result of a decrease in revenues of the group's toy OEM business of approximately 7.2% leading to a decrease in gross profit; an expected net loss on financial assets arising from change in fair value of Renminbi forward contracts under the prevailing exchange rate and certain investments in listed securities; consolidated net loss arising from consolidating the results of the PMT Group; amortisation of intangible assets arising from the acquisition of the PMT Group; additional finance costs arising from the convertible bonds and promissory notes issued for the acquisition of the PMT Group and an increase in staff costs arising from the equity settled share-based payment expenses related to the additional grant of share options.