Adapt IT Holdings Limited announced earnings guidance for the six months ended 31 December 2019. For the period, the company expects the earnings per share to be between 14.68 cents and 17.68 cents, reflecting a decrease of between 40.9% and 50.9% compared to the EPS of 29.91 cents for the six months ended 31 December 2018; the headline earnings per share (HEPS) is expected to be between 14.44 cents and 17.42 cents, reflecting a decrease of between 41.7% and 51.7% compared to the HEPS of 29.89 cents for the six months ended 31 December 2018; and the normalized HEPS is expected to be between 26.06 cents and 30.30 cents, reflecting a decrease of between 28.6% and 38.6% compared to the normalized HEPS of 42.42 cents for the six months ended 31 December 2018. The company also announced that the financial results for the six months ended 31 December 2018 will be restated, consistent with the 30 June 2019 restatement related to revenue recognition and the expected credit loss provision as announced on SENS on 14 October 2019. On a comparative basis, excluding the effects of implementing IFRS 16, compared to the restated 31 December 2018 interim period: EPS is expected to be between 17.96 cents and 20.40 cents, reflecting a decrease of between 16.7% and 26.7% compared to the EPS of 24.48 cents for the six months ended 31 December 2018; HEPS is expected to be between 17.72 cents and 20.16 cents, reflecting a decrease of between 17.6% and 27.6% compared to the HEPS of 24.47 cents for the six months ended 31 December 2018; and normalized HEPS is expected to be between 29.44 cents and 32.92 cents, reflecting a decrease of between 5.3% and 15.3% compared to the Normalized HEPS of 34.76 cents for the six months ended 31 December 2018.