provident financial plc said thursday that its thirdquarter performance improved significantly on more favorable macroeconomic conditions and customer demand for credit and if it persists it will consider an ordinary dividend for 2021 the uk consumerfinance company said favorable market conditions reduced the hit from ifrs 9 provision accounting which combined with a recovery in credit demand to precoronavirus pandemic levels boosted performance the company said its early research indicates the end of the uks furlough program will hit unemployment rates less than previously thought and as such it will review its coverage levels at the end of the year to potentially make provision releases customer spending rose by about 20 compared with same quarter a year prior and by about 5 above levels recorded in sept 2019 provident said the company said if its strong performance continues it will consider paying out a dividend equivalent to 30 of its adjusted ongoing pretax profit a consensus of eight market analysts compiled by factset expect adjusted pretax profit to be around 596 million pounds 824 million in 2021 the londonlisted company also said that its balance sheet is still strong its total liquidity at the end of september was gbp580 million it added shares are up 52 pence or 16 at 3218 pence