TOPBI International Holdings Limited revised earnings results for the first quarter of 2021. Due the company's annual advertising cost in 2020 is underestimated by TWD 39,888,000 (repeated adjustment of the estimated amount in the earlier period) and the borrower's interest in loan evaluation is underestimated by TWD 58,658 (exchange gains are mistranslated into exchange losses); the consolidated income statement increased profits of TWD 18,770,000. The consolidated income statement for the first quarter 2021 increase the loss of TWD 18,854,000, other consolidated loss of TWD 71,000 and loss per share of TWD 0.17. The corrected consolidated financial report for the fourth quarter 2020 and the revised consolidated financial report for the first quarter of 2021 shall be reviewed by the accountant and approved by the BOD and then re-announced and reported to the MOPS.