There has been a huge interest amongst the masses to know about the theme of Shah Rukh Khan's much anticipated film 'Happy New Year' directed by Farah Khan.

The excitement is very well justified for the fact that it is SRK's first film in one year and third with Farah after a seven year long hiatus. The two last worked together in 'Om Shanti Om' after delivering a hit 'Main Hoon Na' before that.

The two friends-turned-foe-turned-friends are all excited to release the trailer today. And now that people's excitement will be put in place, Farah and SRK reveal the theme of the film which celebrates the highs and lows of life.

According to them, everyone should appreciate their life every day. "I have a dialogue, which goes, 'Kismat badi kutti cheez hai... saali kabhi bhi palat jaati hai'. It holds true not just for reel, but real life as well. You are not necessarily a loser if you do not win even after trying repeatedly. HNY is a celebration and most importantly, it is as happy as the title is," smiles SRK who himself is a classic example of turning fate with his hard work and never say die attitude.

SRK's director Farah also adds that the film boasts about such values. "Haaro toh haaro, par izzat mat utaaro... Even if you lose, don't let that bring you down and think it is the end," she chuckles as she gears up for the release of the theatrical trailer of her film.

The film apart from SRK, stars Deepika Padukone, Abhishek Bachchan, Boman Irani, Sonu Sood, Vivaan Shah and Jackie Shroff in key roles.