靛蓝星：截至二零二四年十二月三十一日止年度的全年业绩公告

Hong Kong Exchanges and Clearing Limited and The StockExchange of Hong Kong Limited take no responsibility for thecontents of this announcement, make no representation as to itsaccuracy or completeness and expressly disclaim any liabilitywhatsoever forany loss howsoever arising from or in reliance uponthe whole or any part of the contents of this announcement. INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司(incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立之有限公司）(Stock Code: 8373)（股份代號：8373） ANNUAL RESULTS ANNOUNCEMENTFOR THE YEAR ENDED 31 DECEMBER 2024截至二零二四年十二月三十一日止年度的全年業績公告 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 GEMhas been positioned as a market designed toaccommodate small and mid-sized companies to which a higherinvestment risk may be attached than other companies listed onthe Stock Exchange. Prospective investors should be aware ofthe potential risks of investing in such companies and shouldmakethe decision to invest only after due and carefulconsideration. Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility thansecurities traded on the Main Board of the Stock Exchange andno assurance is given that there will be a liquid market in thesecurities traded on GEM. 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣的證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 This announcement, for which the directors (the “Directors”) ofIndigo Star Holdings Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given incompliance with the Rules Governing the Listing of Securities onGEM of the Stock Exchange (the “GEM Listing Rules”) for thepurpose of giving information with regard to the Company. TheDirectors, having made all reasonable enquiries, confirm that tothe best of their knowledge and belief the information contained inthis announcement is accurate and complete in all material respectsand not misleading or deceptive, and there are no other matters theomission of which would make any statement herein or thisannouncement misleading. 本公告的資料乃遵照《聯交所GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關靛藍星控股有限公司（「本公司」）的資料；本公司董事（「董事」）願就本公告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要方面均屬準確完備，概無誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本公告所載任何陳述或本公告產生誤導。 The board (the “Board”) of directors (the “Directors”) of theCompany and its subsidiaries (collectively referred to as the“Group”) is pleased to announce its annual consolidated results forthe year ended 31 December 2024, together with the correspondingcomparative audited figures for the year ended 31 December 2023,which was reviewed by the audit committee of the Company, asfollows: CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME For the year ended 31 December 2024 Investment propertyProperty, plant and equipmentRight-of-use assetsDeferred tax assets Current liabilities Trade and retention sum payablesContract liabilitiesOther payables and accrualsAmount due to a shareholderBank borrowingsOther borrowingsLease liabilitiesIncome tax payable NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS 綜合財務報表附註 截至二零二四年十二月三十一日止年度 For the year ended 31 December 2024 1.一般資料 1.GENERAL INFORMATION 靛藍星控股有限公司（「本公司」）乃於二零一七年三月八日於開曼群島註冊成立為一間獲豁免有限公司。本公司的股份於二零一七年十一月十六日於香港聯合交易所有限公司（「聯交所」）GEM上市。 IndigoStar Holdings Limited(the“Company”)wasincorporated as an exempted company with limited liability inthe Cayman Islands on 8 March 2017. The shares of theCompany were listed on GEM of The Stock Exchange of HongKong Limited (the “Stock Exchange”) on 16 November 2017. In the opinion of the directors of the Company, as at 31December2024,the Company’s immediate parent wasSplendor Investment Limited, a company incorporated in HongKong. 本公司董事認為，於二零二四年十二月三十一日，本公司的直接母公司為炘堯投資有限公司，一家於香港註冊成立的公司。 The address of the Company’s registered office is CricketSquare, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands. The address of the head office andprincipal place of business of the Group is at 5, Upper AljuniedLink, #03-08 QuartzIndustrial Building, Singapore 367903.The address of the principal place of business in Hong Kong ischangedfrom Room 1,1/F, Yee Fai Building,423-433Chatham Road, Hung Hom, Kowloon, Hong Kong toRoom1704, 17/F, Far East Consortium Building, 121 Des VoeuxRoad Central, Hong Kongon 30 April 2025. 本公司的註冊辦事處地址位為CricketSquare, Hutchins Drive, P.O. Box 2681,GrandCayman KY1-1111,CaymanIslands。。本集團的總部及主要業業地地址為5, Upper Aljunied Link, #03-08QuartzIndustrial Building,Singapore367903。。香港的主要業業地地址於二零二五年四月三十日由香港九龍紅磡漆咸道423至433號怡輝大廈1樓1室變更為香港中環德輔道中121號遠東發展大廈17樓1704室。 The principal activities of the Company and its subsidiaries(hereinafter collectively referred to as the “Group”) are theprovisionof reinforced concrete works including steelreinforcement works, formwo