K2 F&B2023年报

Contents目录 2 CompanyInformation 公司资料 5 Chairman’sStatement 主席报告书 11 DirectorsandSeniorManagement 董事及高级管理层 18 ManagementDiscussionandAnalysis 管理层讨论及分析 29 CorporateGovernanceReport 企业管治报告 54 Directors’Report 董事会报告 73 Environmental,SocialandGovernanceReport 环境、社会及管治报告 122 IndependentAuditor’sReport 独立核数师报告 129 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 综合损益及其他全面收益表 130 ConsolidatedStatementofFinancialPosition 综合财务状况表 132 ConsolidatedStatementofChangesinEquity 综合权益变动表 133 ConsolidatedStatementofCashFlows 综合现金流量表 135 NotestotheConsolidatedFinancialStatements 综合财务报表附注 228 FiveYearsFinancialSummary 五年财务概要 CompanyInformation 公司资料 REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands HEADQUARTERSANDPRINCIPALPLACEOFBUSINESSINSINGAPORE 51UbiAvenue1 #02-17/18PayaUbiIndustrialParkSingapore408933 PRINCIPALPLACEOFBUSINESSINHONGKONG Unit1307A,13/F TwoHarbourfront 22TakFungStreet,HunghomKowloon,HongKong COMPANY’SWEBSITE www.fuchangroup.com COMPANYSECRETARY Mr.ManYunWah AUTHORISEDREPRESENTATIVES Mr.ChuCheeKeong(ZhuZhiqiang)Mr.ManYunWah COMPLIANCEOFFICER Mr.ChuCheeKeong(ZhuZhiqiang) 注册办事处 CricketSquareHutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands 总部及新加坡主要营业地点 51UbiAvenue1 #02-17/18PayaUbiIndustrialParkSingapore408933 香港主要营业地点 香港九龙 红磡德丰街22号海滨广场二座13楼1307A室 公司网站www.fuchangroup.com公司秘书 文润华先生 授权代表 朱志强先生文润华先生 合规主任 朱志强先生 CompanyInformation(Continued) 公司资料（续） EXECUTIVEDIRECTORS 执行董事 Mr.ChuCheeKeong(ZhuZhiqiang) (ChairmanandChiefExecutiveOfficer) Ms.LeowPohHoon(LiaoBaoyun)Ms.ChuPekSi(ZhuPeishi) 朱志强先生 （主席及行政总裁） 廖宝云女士 朱佩诗女士 INDEPENDENTNON-EXECUTIVEDIRECTORS 独立非执行董事 Mr.WongLokeTanMr.MahSeongKung Mr.NgYongHwee WongLokeTan先生 马雄刚先生黄荣辉先生 AUDITCOMMITTEE Mr.MahSeongKung(Chairman) Mr.WongLokeTanMr.NgYongHwee REMUNERATIONCOMMITTEE Mr.NgYongHwee(Chairman) Mr.WongLokeTanMr.MahSeongKung Mr.ChuCheeKeong(ZhuZhiqiang) NOMINATIONCOMMITTEE Mr.WongLokeTan(Chairman) Mr.MahSeongKungMr.NgYongHwee Mr.ChuCheeKeong(ZhuZhiqiang) INTERNALCONTROLCOMPLIANCECOMMITTEE Mr.NgYongHwee(Chairman) Mr.ChuCheeKeong(ZhuZhiqiang)Mr.YinHongzhi 审核委员会 马雄刚先生（主席） WongLokeTan先生 黄荣辉先生 薪酬委员会 黄荣辉先生（主席） WongLokeTan先生 马雄刚先生朱志强先生 提名委员会 WongLokeTan先生（主席） 马雄刚先生 黄荣辉先生朱志强先生 内部控制合规委员会 黄荣辉先生（主席）朱志强先生 尹虹植先生 CompanyInformation(Continued) 公司资料（续） PRINCIPALSHAREREGISTRARANDTRANSFEROFFICEINTHECAYMANISLANDS ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE BoardroomShareRegistrars(HK)Limited2103B,21stFloor 148ElectricRoadNorthPoint HongKong PRINCIPALBANKER DBSBankLtd. 12MarinaBoulevard Level3,MarinaBayFinancialCentreTower3Singapore018982 STOCKCODE 2108 BOARDLOT 4,000shares 开曼群岛主要股份过户登记处 ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands 香港股份过户登记分处 宝德隆证券登记有限公司香港 北角 电气道148号21楼2103B室 主要往来银行 DBSBankLtd. 12MarinaBoulevard Level3,MarinaBayFinancialCentreTower3Singapore018982 股份代号 2108 买卖单位 4,000股股份 Chairman’sStatement 主席报告书 DearShareholders, OnbehalfoftheBoard(the“Board”)ofDirectors(the“Directors”)ofK2F&BHoldingsLimited(the“Company”),andtogetherwithitssubsidiaries,Iampleasedtosharewiththeshareholders(the“Shareholders”)theannualreportoftheGroupfortheyearended31December2023(“FY2023”). Aswereflectontheperformanceofourcompanyoverthepastyear,itisevidentthatwehavenavigatedthroughaperiodofunprecedentedvolatilityandunpredictability.Thegloballandscape,markedbyanoticeablesurgeininflation,hascompelledmajorcentralbankstoimplementmultipleinterestratehikesinanattempttocounterescalatinginflationarypressures.Theseeconomicdynamicshavesignificantlyimpactedbusinessesacrossvarioussectors,andtheFoodandBeverage(“theF&B”)industryhasnotbeenimmunetothesechallenges. OperationalReview Againsttheeconomicbackdrop,theindustryhassinceenteredaphaseofsubduedgrowthresultingfromrisinginflation,interestratesandthegrowingmarketchallenges.TheGroupemphasizesefficientresourcemanagementandconstantlyevaluatesitsoperationstrategiestooptimiseitsassetsandresources.Withtheseinitiatives,theGrouphasdeliveredanimprovedsetofperformancesforFY2023.TheGroup’snetprofitaftertaximprovedbyapproximately28.8%fromapproximatelyS$5.7millioninFY2022toapproximatelyS$7.3millionforFY2023. InMarch2023,theGroupundertookanassetenhancementinitiativeforoneofitspropertyassetsacquiredinJune2022,followingtheexpiryofitsexistinglease.Theshophousewasrenovatedtoalignwithcurrentaesthetictrends,andthelayoutwasreconfiguredtoinjectanewbusinessreadily. Followingthecompletionoftherenovationandtheproperty’sreopening,theGroupreceivedseveralpurchaseoffers.Eventually,thepropertywassold,resultinginanetprofitofmorethanS$1.0millionwithinaone-yearholdingperiodandloweredmonthlyfinancingcosts. Attheendoftheyear,theGroupreevaluateditscoffeeshopoutletsanddecidedtoleaseoutoneofthem.ThisbroughttheGroupgreaterreturnswhencomparingtherentalyieldandcostofself-operating.Themanpowerwasredeployedandre-trainedtorelieveshort-staffedoutlets. 各位股东， 本人谨此代表K2F&BHoldingsLimited（“本公司”，连同其