Allied Sustainability and Environmental Consultants Group Limited provided earnings guidance for the six months ended September 30, 2021. The group is expected to record a net loss after tax for the six months ended 30 September 2021 in the amount of approximately HKD 1.1 million as compared to the net profit after tax of approximately HKD 1.6 million for the six months ended 30 September 2020. The turnaround from profit to loss was mainly attributable to (i) the Group's granting of a one-off special bonus to reward and retain its employees and (ii) an increase in provision of impairment for account receivables due to delay in the payments from customers for the six months ended 30 September 2021, partially offset by the increase in revenue for the six months ended 30 September 2021. The Group is expected to record a net profit after tax for the second quarter that is three months ended 30 September 2021 in the amount of approximately HKD 0.9 million.