K2 F&B2023年报

Contents目錄 2Company Information公司資料5Chairman’s Statement主席報告書11Directors and Senior Management董事及高級管理層18Management Discussion and Analysis管理層討論及分析29Corporate Governance Report企業管治報告54Directors’Report董事會報告73Environmental, Social and Governance Report環境、社會及管治報告122Independent Auditor’s Report獨立核數師報告129Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表130Consolidated Statement of Financial Position綜合財務狀況表132Consolidated Statement of Changes in Equity綜合權益變動表133Consolidated Statement of Cash Flows綜合現金流量表135Notes to the Consolidated Financial Statements綜合財務報表附註228Five Years Financial Summary五年財務概要 Company Information公司資料 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands 總部及新加坡主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN SINGAPORE 51 Ubi Avenue 1#02-17/18 Paya Ubi Industrial ParkSingapore 408933 51 Ubi Avenue 1#02-17/18 Paya Ubi Industrial ParkSingapore 408933 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港九龍紅磡德豐街22號海濱廣場二座13樓1307A室 Unit 1307A, 13/FTwo Harbourfront22 Tak Fung Street, HunghomKowloon, Hong Kong 公司網站www.fuchangroup.com COMPANY’S WEBSITE www.fuchangroup.com COMPANY SECRETARY 公司秘書 文潤華先生 Mr. Man Yun Wah 授權代表 AUTHORISED REPRESENTATIVES 朱志強先生文潤華先生 Mr. Chu Chee Keong (Zhu Zhiqiang)Mr. Man Yun Wah 合規主任 COMPLIANCE OFFICER 朱志強先生 Mr. Chu Chee Keong (Zhu Zhiqiang) Company Information (Continued)公司資料（續） 執行董事 EXECUTIVE DIRECTORS 朱志强先生（主席及行政總裁）廖宝云女士朱佩詩女士 Mr. Chu Chee Keong (Zhu Zhiqiang)(Chairman and Chief Executive Officer)Ms. Leow Poh Hoon (Liao Baoyun)Ms. Chu Pek Si (Zhu Peishi) 獨立非執行董事 INDEPENDENT NON-EXECUTIVE DIRECTORS Wong Loke Tan先生马雄剛先生黄荣輝先生 Mr. Wong Loke TanMr. Mah Seong KungMr. Ng Yong Hwee 審核委員會 AUDIT COMMITTEE 馬雄剛先生（主席）Wong Loke Tan先生黄荣輝先生 Mr. Mah Seong Kung(Chairman)Mr. Wong Loke TanMr. Ng Yong Hwee 薪酬委員會 REMUNERATION COMMITTEE 黄荣輝先生（主席）Wong Loke Tan先生馬雄剛先生朱志強先生 Mr. Ng Yong Hwee(Chairman)Mr. Wong Loke TanMr. Mah Seong KungMr. Chu Chee Keong (Zhu Zhiqiang) 提名委員會 NOMINATION COMMITTEE Mr. Wong Loke Tan(Chairman)Mr. Mah Seong KungMr. Ng Yong HweeMr. Chu Chee Keong (Zhu Zhiqiang) Wong Loke Tan先生（主席）馬雄剛先生黄荣輝先生朱志強先生 內部控制合規委員會 INTERNAL CONTROL COMPLIANCE COMMITTEE 黄荣輝先生（主席）朱志強先生尹虹植先生 Mr. Ng Yong Hwee(Chairman)Mr. Chu Chee Keong (Zhu Zhiqiang)Mr. Yin Hongzhi Company Information (Continued)公司資料（續） 開曼群島主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDS Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室 Boardroom Share Registrars (HK) Limited2103B, 21st Floor148 Electric RoadNorth PointHong Kong 主要往來銀行 PRINCIPAL BANKER DBS Bank Ltd.12 Marina BoulevardLevel 3, Marina Bay Financial Centre Tower 3Singapore 018982 DBS Bank Ltd.12 Marina BoulevardLevel 3, Marina Bay Financial Centre Tower 3Singapore 018982 股份代號 STOCK CODE 2108 2108 買賣單位 BOARD LOT 4,000股股份 4,000 shares Chairman’s Statement主席報告書 各位股東， Dear Shareholders, 本 人 謹 此 代 表K2 F&B Holdings Limited（「本公司」，連同其附屬公司董事（「董事」）會（「董事會」）欣然與股東（「股東」）分享本集團截至2023年12月31日 止 年 度（「2023財 政 年 度」）的年度報告。 On behalf of the Board (the“Board”) of Directors (the“Directors”)of K2 F&B Holdings Limited (the“Company”), and together withits subsidiaries, I am pleased to share with the shareholders (the“Shareholders”) the annual report of the Group for the year ended31 December 2023 (“FY2023”). 從本公司過去數年的表現所反映，顯而易見，我們已經度過了前所未有的動盪和不確定性時期。通膨明顯飆升的全球局勢迫使主要央行實施多次加息，試圖應對不斷升級的通膨壓力。這些經濟動態帶來的重大影響已席捲各行業的企業，而餐飲（「餐飲」）業自然未能倖免於這些挑戰。 As we reflect on the performance of our company over the pastyear, it is evident that we have navigated through a period ofunprecedented volatility and unpredictability. The global landscape,marked by a noticeable surge in inflation, has compelled majorcentral banks to implement multiple interest rate hikes in anattempt to counter escalating inflationary pressures. Theseeconomic dynamics have significantly impacted businesses acrossvarious sectors, and the Food and Beverage (“the F&B”) industryhas not been immune to these challenges. 營運回顧 Operational Review 在 此 經 濟 背 景 下，由 於 通 貨 膨 脹、加 息 和 市場挑戰日益嚴峻，行業此後進入了成長疲軟的 階 段。本 集 團 強 調 高 效 率 的 資 源 管 理，並不斷評估其營運策略以優化其資產和資源。透過這些舉措，本集團在2023財政年度取得了更好的業績。本集團稅後純利由2022財政年 度 約5.7百 萬 新 加 坡 元 增 長 約28.8%至2023財政年度約7.3百萬新加坡元。 Against the economic backdrop, the industry has since entered aphase of subdued growth resulting from rising inflation, interestrates and the growing market challenges. The Group emphasizesefficient resource management and constantly evaluates itsoperation strategies to optimise its assets and resources.Withthese initiatives, the Group has delivered an improved set ofperformances for FY