FRONTIER SER (00500) announced that the group expects to record a potential net loss of not less than HK$190 million for the year ending December 31, 2025, compared to a net loss of HK$100 million for the year ended December 31, 2024. The increase in the net loss for the year is primarily attributable to the following factors: a decrease in revenue of approximately 12%; a potential impairment provision of approximately HK$81 million related to purchased goodwill and other intangible assets associated with cash-generating units of the group's existing business segments; a potential provision of approximately HK$50 million for certain irrecoverable receivables and other assets; and a potential provision of approximately HK$15 million for compensation related to litigation claims.