Capital Finance Holdings Limited provided unaudited consolidated earnings guidance for the six months ended June 30, 2021. For the six months, the Group is expected to record a decrease in loss attributable to owners of the company for the Interim Period by approximately 71% as compared to the loss attributable to owners of the company of approximately HKD 34.2 million for the six months ended 30 June 2020. The Board considers that the expected decrease in loss was mainly attributable to the following factors: an increase in total revenue by approximately HKD 3.9 million for the Interim Period as compared to that for the six months ended 30 June 2020; a reversal of loss allowance for expected credit losses ("ECLs") on loans to customers (net of corresponding deferred tax impacts) of approximately HKD 8.0 million for the Interim Period while a charge of loss allowance for ECLs on loans to customers (net of corresponding deferred tax impacts) of approximately HKD 9.8 million for the six months ended 30 June 2020 mainly due to the improvement on the customers' aging after the containment of COVID-19 pandemic in the PRC; and a decrease in finance costs for the Interim Period by approximately HKD 4.7 million as compared to that for the six months ended 30 June 2020 as a result of partial redemptions of convertible bonds and redemptions of promissory note made by the Group during the year ended 31 December 2020 and the Interim Period.