Gama Aviation Plc expects the full year underlying operating profits to be $3 million below its previous guidance, provided on 29th October 2018, due to: Accounting adjustments resulting from a comprehensive balance sheet review process carried out by the new finance team, Changes in accounting treatment of certain organic investment costs, Lower than expected share of associates profits, principally in the U.S, and Positive but lower than forecast trading growth in fourth quarter of 2018. In the first half of the year the company incurred exceptional costs of $4.5 million including costs associated with the equity raise, litigation costs and integration and restructuring costs. In the second half the company has incurred further significant exceptional costs including those associated with the move to Bournemouth, legal entity reorganization and diligence costs on potential M&A opportunities. These costs will be reflected in the statutory reported results in 2018. The Board is conducting a thorough and full review of its financial reporting methodology to simplify the presentation and improve the consistency of financial information.