Dec 16 (Reuters) - Hellaby Holdings Ltd HBY.NZ -
* Hellaby provides half year guidance and advises shareholders not to accept Bapcor offer
* Recommendation remains not to accept revised Bapcor takeover offer of $3.60 per share
* Sees HY 17 group net profit after tax (npat) expected to be between $38.5 and $39.5 million
* HY 2017 sales are expected to be between $383 and $388 million
* Forecast half year trading EBITDA & EBIT and group NPAT are all inclusive of footwear restructuring costs of about $2.7 million incurred over six month
* HY 17 trading EBITDA is expected to be between $18 and $19 million
* All figures in NZ$ Source text for Eikon: ID:nNZW6t7Vqj Further company coverage: HBY.NZ