靛蓝星二零二四年年报

(Incorporated in the Cayman Islands with limited liability)(Stock Code: 8373)(於開曼群島註冊成⽴之有限公司)(股份代號：8373) ANNUAL REPORT 20242024年報 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 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。 GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investment riskmay be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. 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。 Given that the companies listed on GEM are generally small andmid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchange and no assuranceis given that there will be a liquid market in the securities tradedon GEM. Hong Kong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness andexpresslydisclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or any partof the contents of this report. 香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 本報告的資料乃遵照《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」）願就本報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，本報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，足以令致本報告所載任何陳述或本報告產生誤導。 This report, for which the directors (the “Directors”) of IndigoStarHoldings Limited(the“Company”)collectively andindividually accept full responsibility, includes particulars givenin compliance with the Rules Governing the Listing of Securitieson GEM of the Stock Exchange (the “GEM Listing Rules”) forthe purpose of giving information with regard to the Company.The Directors, having made all reasonable enquiries, confirm thattothe best of their knowledge and belief the informationcontained in this report is accurate and complete in all materialrespects and not misleading or deceptive, and there are no othermatters the omission of which would make any statement hereinor this report misleading. 本 報 告 將 在 香 港 聯 合 交 易 所 網 站www.hkexnews.hk的「最新上市公司資訊」頁面上保留至少七天，並同時在公司網站www.indigostar.sg上保留。 Thisreport will remain on the“Latest Listed CompanyInformation” page of the website of the Stock Exchange atwww.hkexnews.hk for at least seven days from the date of itspublication and the Company’s website at www.indigostar.sg. All defined terms have the same meanings as set out in theprospectus of the Company dated 31 October 2017, unlessotherwise defined. 除非另有所指，否則所有所用詞彙與本公司日期為二零一七年十月三十一日刊發的招股章程所界定者具有相同涵義。 若干中文名稱或帶有「*」號標記的字詞的英文翻譯僅供參考，不應視該等中文名稱或字詞為官方的英文翻譯。倘實體的中文名稱與其英文翻譯之間有任何不一致，均以中文名稱為準。 Certain English translations of Chinese names or words markedwith “*” are included for information purpose only and should notbe regarded as the official English translation of such Chinesenames or words. If there is any inconsistency between the Chinesenames of entities and their English translations, the Chinesenames shall prevail. INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司ANNUAL REPORT 2024年報CONTENT目錄 Corporate Information公司資料1Chairman’s Statement主席報告3Biographical Details of Directors and SeniorManagement董事及高級管理層之履歷詳情5Management Discussion and Analysis管理層討論及分析10Corporate Governance Report企業管治報告24Directors’ Report董事會報告38Independent Auditor’s Report獨立核數師報告51Consolidated Statement of Profit or Loss and OtherComprehensive Income綜合損益及其他全面收益表62Consolidated Statement of Financial Position綜合財務狀況表64Consolidated Statement of Changes in Equity綜合權益變動表66Consolidated Statement of Cash Flows綜合現金流量表67Notes to the Consolidated Financial Statements綜合財務報表附註70Financial Summary財務概要154 INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司ANNUAL REPORT 2024年報CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS 董事會 執行董事 Executive Directors Mr. Chan Ming (Chairman)(1)Mr. Goh Cheng Seng (Chief Executive Officer)Ms. Tan Soh KuanMr. Ng Sai Cheong(2) 陳明先生(主席)(1)吳進順先生(行政總裁)陳素寬女士伍世昌先生(2) 獨立非執行董事 Independent Non-Executive Directors Dato’ KOH Yee Keng(1)禤孝廉先生(1)林鋭康先生(3)陳炳權先生(1, 4)馬遙豪先生(2)葉祺智先生(2)邱志華先生(2) Dato’ KOH Yee Keng(1)Mr. Clay Huen(1)Mr. Lam Yu Hon(3)Mr. Chan Francis Ping Kuen(1, 4)Mr. Ma Yiu Ho Peter(2)Mr. Yip Ki Chi Luke(2)Mr. Khu Chee Hua(2) 公司秘書黃智江先生(5)盧少婷女士(6) COMPANY SECRETARYMr. Wong Chi Kong(5)Ms. Lo Siu Ting(6) 授權代表吳進順先生黃智江先生盧少婷女士(6) AUTHORISED REPRESENTATIVES Mr. Goh Cheng SengMr. Wong Chi KongMs. Lo Siu Ting(6) 審核委員會林鋭康先生(主席)Dato’ KOH Yee Keng禤孝廉先生陳炳權先生(1, 4) AUDIT COMMITTEE審核委員會Mr. Lam Yu Hon (Chairman) Dato’ KOH Yee KengMr. Clay HuenMr. Chan Francis Ping Kuen(1, 4) REMUNERATION COMMITTEE 薪酬委員會禤孝廉先生(主席)林鋭康先生Dato’ KOH Yee Keng陳炳權先生(1, 4) Mr. Cl