Thank you for submitting your item for appraisal. This appears to be a chinese carved mother of pearl and soapstone (?) wall panel depicting the san xing 三星, which is 福星 Fuxing, for Luck, 禄星 Luxing for Wealth and 寿星 Shouxing for Long Life. The panel is inscribed with the names upper right, two bats, a homonym "Fu" for luck flying above. Depictions of the lucky gods date back to the Ming dynasty, but the panel in your possession dates to the second half of the 20th century. This is something you would find in a chinese restaurant or chinese home for wall decoration. The estimate is based on similar items offered or sold at auction. "Asking prices" in the trade can be higher and vary.