Given that most of on here firmly believe the current brokers view is miles out of date and should be beaten comfortably, it will be interesting to see what happens over the next couple of weeks. My understanding is that they are meant to warn the market of profits are significantly different to market expection. If they have achieved (say) 13p of earnings this year, then they cannot simply turn up in March and say that...as it would be 25% above the current forecasts. In theory..there should be a "pre-close" statement, at some point in JAnuary. I hope they know that rule! They have not always covered themselves in glory about knowing teh Stock Market rules (eg Malcolm Olover share purchase two days before announcing a big contract win).