靛蓝星二零二五年中期业绩报告

(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) INTERIM REPORT 20252025中期業績報告 香港聯合交易所有限公司（「聯交所」）GEM的特色 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) 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。 香港交易及結算所有限公司及聯合交易所對本報告的內容概不負責，對其準確性或完整性亦不作任何陳述，並明確表示不承擔因依賴本報告全部或任何部分內容而產生的任何損失的任何責任。 HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report, makeno representation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arisingfrom or in reliance upon the whole or any part of the contents ofthis report. 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，足以令致本公告所載任何陳述或本公告產生誤導。 Thisreport, for which the directors (the “Directors”) of Indigo StarHoldings Limited (the “Company”) collectively and individuallyaccept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of theStock Exchange (the “GEM Listing Rules”) for the purpose ofgiving information with regard to the Company. The Directors,having made all reasonable enquiries, confirm that to the best oftheir knowledge and belief the information contained in thisreportisaccurate and complete in all material respects and notmisleading or deceptive, and there are no other matters theomission of which would make any statement herein or thisreportmisleading. INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司INTERIMREPORT 2025中期業績報告CONTENT目錄 Corporate Information公司資料1UnauditedCondensedConsolidated Statement of Profit orLoss and Other Comprehensive Income未經審核簡明綜合損益及其他全面收益表3UnauditedCondensedConsolidatedStatementofFinancial Position未經審核簡明綜合財務狀況表5UnauditedCondensedConsolidated Statement of Changesin Equity未經審核簡明綜合權益變動表7UnauditedCondensedConsolidated Statement of CashFlows未經審核簡明綜合現金流量表8Notes to theUnauditedCondensedConsolidated FinancialStatements未經審核簡明綜合財務報表附註9Management Discussion and Analysis管理層討論及分析21Other Information其他資料30FinancialHighlights財務摘要35 INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司INTERIMREPORT 2025中期業績報告CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事陳明先生(主席)吳進順先生(行政總裁)陳素寬女士 Executive Directors Mr. Chan Ming (Chairman)Mr. Goh Cheng Seng(Chief Executive Officer)Ms. Tan Soh Kuan 獨立非執行董事Dato’ KOH Yee Keng禤孝廉先生林鋭康先生(1)陳炳權先生(2) Independent Non-Executive Directors Dato’ KOH Yee KengMr. Clay HuenMr. Lam Yu Hon(1)Mr. Chan Francis Ping Kuen(2) 公司秘書黃智江先生(3)盧少婷女士(4) COMPANY SECRETARYMr. Wong Chi Kong(3)Ms. Lo Siu Ting(4) 授權代表吳進順先生黃智江先生(3)盧少婷女士(4) AUTHORISED REPRESENTATIVESMr. Goh Cheng SengMr.Wong Chi Kong(3)Ms. Lo Siu Ting(4) 審核委員會林鋭康先生(主席)(1)Dato’ KOH Yee Keng禤孝廉先生陳炳權先生(2) AUDIT COMMITTEE Mr.Lam Yu Hon(Chairman)(1)Dato’ KOH Yee KengMr. Clay HuenMr. Chan Francis Ping Kuen(2) 薪酬委員會禤孝廉先生(主席)林鋭康先生(1)Dato’ KOH Yee Keng陳炳權先生(2) REMUNERATION COMMITTEEMr. Clay Huen (Chairman) Mr.Lam Yu Hon(1)Dato’ KOH Yee KengMr. Chan Francis Ping Kuen(2) NOMINATION COMMITTEE 提名委員會Dato’ KOH Yee Keng (主席) 林鋭康先生(1)禤孝廉先生陳炳權先生(2) Dato’ KOH Yee Keng (Chairman)Mr.Lam Yu Hon(1)Mr. Clay HuenMr. Chan Francis Ping Kuen(2) (1)於二零二五年八月二十二日獲委任(2)於二零二五年八月二十二日離職(3)於二零二五年五月一日獲委任(4)於二零二五年四月三十日離職 (1) Appointed on22 August 2025(2) Resigned on 22 August 2025(3) Appointed on1May2025(4)Resignedon30 April2025 INDIGO STAR HOLDINGS LIMITED靛藍星控股有限公司INTERIMREPORT 2025中期業績報告CORPORATE INFORMATION公司資料 核數師北京興華鼎豐會計師事務所有限公司執業會計師註冊公眾利益實體核數師 AUDITORS Beijing Xinghua Caplegend CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor REGISTERED OFFICE 註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands HEADQUARTERS5, Upper Aljunied Link #03–08 Quartz Industrial Building,Singapore 367903 總部5,Upper Aljunied Link#03–08 QuartzIndustrial Building,Singapore 367903 於香港之主要營業地點香港中環德輔道中121號遠東發展大廈17樓1704室 PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1704, 17/F,Far East Consortium Building,121 Des Voeux