IFBH2025年中期报告

IFBH Limited （ 於 新 加 坡 共 和 國 註 冊 成 立 的 有 限 公司 ）股份代號Stock Code : 6603(Incorporated in the Republic of Singapore with limited liability) 2025中 期 報 告INTERIM REPORT CONTENTS目錄 2Corporate Information4Management Discussion and Analysis23Corporate Governance and Other Information29Independent Review Report31Interim Condensed Consolidated Statement of Profit or Loss32Interim Condensed Consolidated Statement of Other Comprehensive Income33Interim Condensed Consolidated Statement of Financial Position35Interim Condensed Consolidated Statement of Changes in Equity37Interim Condensed Consolidated Statement of Cash Flows39Notes to Interim Condensed Consolidated Financial Information58Definitions 公司資料CORPORATE INFORMATION DIRECTORS 董事 執行董事Pongsakorn PongsakMetaphon PornanektanaVipada Kanchanasorn Executive Directors Mr. Pongsakorn PongsakMs. Metaphon PornanektanaMs. Vipada Kanchanasorn 非執行董事Tawat Kitkungvan Non-executive DirectorMr. Tawat Kitkungvan 獨立非執行董事 Independent Non-executive Directors Mr. Thavee Thaveesangsakulthai(Chairman)Ms. Songvilai JiraphothongMs. Pathamakorn BuranasinMs. Supansa Kusonpattana Piriyaporn Thavee ThaveesangsakulthaiSongvilai JiraphothongPathamakorn BuranasinSupansa Kusonpattana Piriyaporn 審核委員會 AUDIT COMMITTEE Ms. Songvilai Jiraphothong(Chairman)Mr. Thavee ThaveesangsakulthaiMs. Pathamakorn Buranasin Songvilai JiraphothongThavee ThaveesangsakulthaiPathamakorn Buranasin REMUNERATION AND APPRAISAL COMMITTEE 薪酬及考核委員會 Ms. Pathamakorn Buranasin(Chairman)Mr. Thavee ThaveesangsakulthaiMs. Songvilai Jiraphothong Pathamakorn BuranasinThavee ThaveesangsakulthaiSongvilai Jiraphothong NOMINATION COMMITTEE 提名委員會 Thavee ThaveesangsakulthaiSongvilai JiraphothongPathamakorn Buranasin Mr. Thavee Thaveesangsakulthai(Chairman)Ms. Songvilai JiraphothongMs. Pathamakorn Buranasin 香港公司秘書 HONG KONG COMPANY SECRETARY Ms. Nga Sim Wong Nga Sim Wong SINGAPORE COMPANY SECRETARIES 新加坡公司秘書 Mr. Li Chuan HsuMs. Bee Leng Chew Li Chuan HsuBee Leng Chew AUTHORIZED REPRESENTATIVES 授權代表 Mr. Pongsakorn PongsakMs. Nga Sim Wong Pongsakorn PongsakNga Sim Wong 註冊辦事處及總部 REGISTERED OFFICE AND HEADQUARTER 6 Battery Road#03-01 Six Battery RoadSingapore 049909 6 Battery Road#03-01 Six Battery RoadSingapore 049909 泰國主要營業地點 PRINCIPAL PLACE OF BUSINESS IN THAILAND Unit 1201 12th Floor1011 Supalai Grand TowerRama III, Chong NonsiYannawa, Bangkok Unit 1201 12th Floor1011 Supalai Grand TowerRama III, Chong NonsiYannawa, Bangkok IFBH Limited 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR Boardroom Corporate & Advisory Services Pte. Ltd.1 Harbourfront AvenueKeppel Bay Tower #14-07Singapore 098632 Boardroom Corporate & Advisory ServicesPte. Ltd.1 Harbourfront AvenueKeppel Bay Tower #14-07Singapore 098632 根據公司條例第16部註冊的香港營業地點 PLACE OF BUSINESS IN HONG KONG REGISTEREDUNDER PART 16 OF THE COMPANIES ORDINANCE Room 1916, 19/FLee Garden One33 Hysan AvenueCauseway BayHong Kong 33191916 HONG KONG SHARE REGISTRAR 香港股份過戶登記處 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 核數師 AUDITORS Ernst & Young LLPPublic Accountants and Chartered Accountants in SingaporeRecognised Public Interest Entity Auditor under the FinancialReporting Council Ordinance (Cap. 588)18/F, One Raffles Quay, North TowerSingapore 048583 Ernst & Young LLP58818/F, One Raffles Quay, North TowerSingapore 048583 HONG KONG LEGAL ADVISER 香港法律顧問 55 Freshfields55/F, One Island EastTaikoo Place, Quarry BayHong Kong COMPLIANCE ADVISER 合規顧問 Gram Capital LimitedRoom 120912/F, Nan Fung Tower88 Connaught Road Central/173 Des Voeux Road CentralCentralHong Kong 88173121209 STOCK CODE 股份代號 6603 6603 公司網址www.iffamily.com COMPANY WEBSITEwww.iffamily.com 管理層討論與分析MANAGEMENT DISCUSSION AND ANALYSIS 2025630Ernst & Young LLP(IAASB)2410 The Board is pleased to present the unaudited interim condensedconsolidated financial information of the Group for the six monthsended 30 June 2025. The interim condensed consolidated financialinformation is unaudited, but has been reviewed by the auditcommittee of the Board (the “Audit Committee”) and Ernst & YoungLLP, the independent auditor of the Company, in accordance withInternational Standard on Review Engagement 2410 “Review ofInterim Financial Information Performed by the Independent Auditorof the Entity” issued by the International Auditing and AssuranceStandards Board (IAASB). 1.BUSINESS OVERVIEW 1.業務概覽 The Company is a ready-to-consume beverage and foodcompany rooted in Thailand. Established in 2013, ourifbrand is a leader in introducingready-to-drink (RTD) natural coconut water to mainland China,our largest market. Beyond mainland China, our products havegained traction among consumers in Asian markets includingHong Kong, Singapore and Taiwan, and have begun toestablish a presence in other global markets. 2013if ifInnococoifInnococo6ififif50 Our product portfolio is centered around two trusted brandswith Thai roots, our flagship brand,if, andInnococo.iff