The board of directors of Top Standard Corporation provided earnings guidance for the nine Months ended December 31, 2020. For the period, the Group is expected to record a net profit of not less than HKD 10 million as compared to a net loss of approximately HKD 94.2 million for the year ended 31 March 2020. The Board considered that the change from loss to profit position was mainly attributable to the disposal of discontinued operations during the Reporting Period.