EF001 第 1 頁 共 2 頁 v 1.1.1 | 發行人所發行上市權證/可轉換債券的相關信息 | | | --- | --- | | 發行人所發行上市權證/可轉換債券 | 不適用 | | 其他信息 | | | 其他信息 | 不適用 | | 發行人董事 | | | 於本公告日期，董事為： | | | 執行董事： | | | 朱志強先生 | | | 廖寶雲女士 | | | 朱博聰先生 | | | 獨立非執行董事： | | | Wong Loke Tan先生 | | | 馬雄剛先生 | | | 黃榮輝先生 | | 免責聲明 第 2 頁 共 2 頁 v 1.1.1 | 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因 | | | --- | --- | | 公告全部或任何部份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。 | | | 股票發行人現金股息公告 | | | 發行人名稱 | K2 F&B HOLDINGS LIMITED | | 股份代號 | 02108 | | 多櫃檯股份代號及貨幣 | 不適用 | | 相關股份 ...

| EF001 | | --- | EF001 免責聲明 | 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因 | | | --- | --- | | 公告全部或任何部份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。 | | | 股票發行人現金股息公告 | | | 發行人名稱 | K2 F&B HOLDINGS LIMITED | | 股份代號 | 02108 | | 多櫃檯股份代號及貨幣 | 不適用 | | 相關股份代號及名稱 | 不適用 | | 公告標題 | 截至二零二五年十二月三十一日止年度之末期股息 | | 公告日期 | 2026年3月24日 | | 公告狀態 | 新公告 | | 股息信息 | | | 股息類型 | 末期 | | 股息性質 | 普通股息 | | 財政年末 | 2025年12月31日 | | 宣派股息的報告期末 | 2025年12月31日 | | 宣派股息 | 每 股 0.003125 SDG | | 股東批准日期 | 2026年6月26日 | | 香港過戶登記處相關信息 | | | 派息金額及公司 ...

Financial Performance - K2 F&B Holdings Limited announced its consolidated performance for the fiscal year ending December 31, 2025, compared to the previous fiscal year ending December 31, 2024[3] - Total revenue for 2025 is projected to be SGD 57,172,000, an increase from SGD 51,506,000 in 2024, representing a growth of approximately 11.5%[4] - The company reported a net profit of SGD 2,793,000 for the year, compared to SGD 9,560,000 in the previous year, indicating a decline of about 70.8%[4] - Earnings before tax for 2025 are expected to be SGD 3,077,000, down from SGD 9,898,000 in 2024, reflecting a decrease of approximately 68.9%[4] - The company anticipates total comprehensive income for 2025 to be SGD 2,790,000, down from SGD 9,567,000 in 2024, a decline of about 70.8%[4] - Basic earnings per share for 2025 are projected at SGD 0.35, compared to SGD 1.20 in 2024, indicating a decrease of approximately 70.8%[4] - The company reported other income of SGD 86,000 for 2025, compared to SGD 1,061,000 in 2024, reflecting a significant decline of about 91.9%[4] - The total expenses for 2025 are expected to be SGD (56,099,000), an increase from SGD (49,946,000) in 2024, representing a growth of approximately 12.3%[4] - The company reported a segment profit of SGD 9,898,000, with a breakdown showing a profit of SGD 11,301,000 from one segment and a loss of SGD 6,027,000 from another[16] - The fair value gain from investment properties is estimated at SGD 8,400,000, contributing positively to the overall financial performance[16] Assets and Liabilities - Total assets decreased from SGD 180,828,000 in 2024 to SGD 167,842,000 in 2025, representing a decline of approximately 7.3%[5] - Total liabilities increased from SGD 23,217,000 in 2024 to SGD 36,748,000 in 2025, marking an increase of about 58.5%[6] - Net assets decreased from SGD 98,775,000 in 2024 to SGD 89,208,000 in 2025, reflecting a decrease of approximately 9.5%[6] - Cash and cash equivalents decreased from SGD 7,158,000 in 2024 to SGD 3,999,000 in 2025, a decline of about 44.8%[5] - The company reported a total non-current asset value of SGD 169,159,000 in 2025, down from SGD 194,266,000 in 2024, a decrease of approximately 12.9%[5] - The company’s total equity attributable to owners decreased from SGD 98,793,000 in 2024 to SGD 89,227,000 in 2025, a decline of approximately 9.5%[6] - The company’s borrowings increased from SGD 65,109,000 in 2024 to SGD 85,777,000 in 2025, an increase of about 31.8%[6] - The group reported a total of SGD 30,646 thousand in non-current assets related to property, plant, and equipment[23] - The total liabilities of the group were SGD 114,837 thousand, with current liabilities accounting for SGD 21,265 thousand[23] Revenue Streams - Revenue from the sale of food and beverage products reached SGD 35,557,000 in 2025, compared to SGD 43,282,000 in 2024, reflecting a decrease of approximately 17.8%[26] - Service revenue from cleaning and utility services increased to SGD 5,729,000 in 2025, up from SGD 4,679,000 in 2024, representing a growth of about 22.4%[26] - Total revenue for 2025 was SGD 41,286,000, down from SGD 47,961,000 in 2024, indicating a decline of approximately 14%[26] - Other income sources, including rental income from leasing space to tenants, increased to SGD 10,220,000 in 2025 from SGD 9,211,000 in 2024, marking an increase of about 10.9%[26] Employee Costs - Employee costs are expected to rise to SGD (17,417,000) in 2025 from SGD (14,483,000) in 2024, marking an increase of approximately 20.2%[4] - The group incurred employee costs totaling SGD 17,417 thousand, reflecting the investment in human resources[22] - Employee costs for 2024 and 2025 are approximately SGD 17.4 million and SGD 14.5 million, respectively, accounting for about 30.5% and 28.1% of revenue, with a reduction of SGD 2.9 million or 16.7% due to a decrease in staff[57] Strategic Initiatives - The company is focused on strategic growth and market expansion in the food and beverage sector[3] - The company has indicated plans for market expansion and new product development to drive future growth[4] - The group aims to enhance operational efficiency and drive sustainable growth through strategic initiatives focused on high-demand areas and upgrading existing food centers[49][51] - The strategy includes targeted openings of new dining venues to solidify market leadership in Singapore[51] - The group plans to remove underperforming assets and reallocate capital to higher-value growth opportunities to strengthen its financial position[51] Governance and Compliance - The financial results have been reviewed by the company's audit committee, ensuring accuracy and compliance[3] - The announcement does not include any liability for the accuracy or completeness of the information provided[1] - The company is committed to transparency and accountability in its financial disclosures[3] - The audit committee, consisting of three independent non-executive directors, has discussed and reviewed the consolidated financial statements for the fiscal year 2025[86] - The financial results for the fiscal year 2025 have been confirmed by the auditors, ensuring consistency with the audited financial statements[87] Future Outlook - The company aims to provide a comprehensive overview of its financial performance and future outlook in the upcoming reports[3] - Future product development and technological advancements are expected to be highlighted in subsequent communications[3] - The fiscal year 2025 performance will be crucial for assessing the company's growth trajectory and market position[3] - The group has begun assessing the impact of new and amended IFRS that have been issued but are not yet effective, although it cannot yet determine if these will have a significant impact on its operational performance and financial position[11] - The group is preparing for the implementation of several new IFRS standards, including IFRS 9 and IFRS 7 (Amendments) effective January 1, 2026, which relate to the classification and measurement of financial instruments[14] Shareholder Information - The annual general meeting is scheduled for June 26, 2026, with relevant documents to be issued to shareholders[75] - The company proposed a final tax-exempt (one-tier) dividend of SGD 0.3125 per share for the fiscal year 2025, totaling approximately SGD 2.5 million, pending shareholder approval at the annual general meeting[76] - The record date for shareholders eligible to receive the final dividend is set for July 10, 2026, with all relevant documents to be submitted by July 6, 2026[78]

K2 F & B Holdings Limited（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，本公 司 將於 2026 年3 月 24 日（ 星期 二 ）舉 行 董事 會會 議， 藉 以( 其 中包 括) 考 慮及 通過 本 公司及其附屬公司於截至2025年12月31日止年度的全年業績，並考慮派付末期股 息(如有 ）。 香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司 對 本 公 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，概不對因本公告全部 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。 K2 F&B HOLDINGS LIMITED （於開曼群島註冊成立的有限公司） （股份代號：2108） 代表董事會 K2 F & B Holdings Limited 主席 朱志強 董事會會議召開日期 新加坡，2026年3月12日 於本公告日期，董事為： 執行董事： 朱志強先生 廖寶雲女士 朱博聰先生 獨立非執行董事： Wong Loke Tan先生 馬雄剛先生 黃榮輝先生 ...

香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司 對 本 公 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，概不對因本公告全部 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。 香港，2026年3月10日 於本公告日期，董事為： 執行董事： 朱志強先生 廖寶雲女士 朱博聰先生 茲提述K2 F & B Holdings Limited（「本公司」，連同其附屬公司統稱「本集團」）日期 為2026 年2 月6 日的公告（「該公告」），內 容有關出 售一項物業 以及日期為 2026 年3 月 4 日 的 公 告 ， 內 容 有 關延 遲 寄 發 通 函 。 除 另有 訂 明 外 ， 本 公 告 所 用詞 彙 與 該 公 告所界定者具有相同涵義。 根據上市規則的規定，一份載有（ 其中包括 ）財務資料及該物業的估值報告進一步 詳情的通函（「通函」）預期將於刊發該公告後15個營業日內（ 即2026年3月4日或之 前 ）寄發予股東。 由 於 需 要 額外 時 間 以 編 製 及 落 實 載於 通 函 的 必 要 資 料（ 包 括 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | | | 致：香港交易及結算所有限公司 公司名稱: K2 F&B Holdings Limited 呈交日期: 2026年3月5日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 02108 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | 本月底法定/ ...

香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司 對 本 公 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，概不對因本公告全部 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。 K2 F&B HOLDINGS LIMITED （於開曼群島註冊成立的有限公司） （股份代號：2108） (1)延遲寄發通函；及 (2)申請豁免嚴格遵守上市規則第14.41 (A)條 茲提述K2 F & B Holdings Limited（「本公司」，連同其附屬公司統稱「本集團」）日期 為2026年2月6日的公告（「該公告」），內容有關出售一項物業。除另有訂明外，本 公告所用詞彙與該公告所界定者具有相同涵義。 由 於 需 要 額外 時 間 以 編 製 及 落 實 載於 通 函 的 必 要 資 料（ 包 括 但 不 限 於本 集 團 的 債 務聲明 ），本公司已向聯交所申請豁免嚴格遵守上市規則第14.41 (a)條（「豁免」）， 並 將寄 發通 函 的截 止日 期延 長 至2026 年 4 月 30 日或 之 前。 本公 司 將於 聯交 ...

Group 1 - K2F&B (02108) announced a conditional sale agreement for a property located at People's Park Centre in Singapore for SGD 28 million (approximately HKD 172 million), excluding applicable goods and services tax [1] - The buyer, Aik Chuan Construction Pte Ltd, will lease the property back to the seller at a monthly rent of SGD 75,000 (approximately HKD 460,000) for an initial term of three years, with an option to renew for another three years at a maximum rent increase of 10% [1] - The property was previously acquired by the company in 2020 for approximately SGD 22.2 million (around HKD 136 million), primarily funded through bank loans [2] Group 2 - The sale is seen as a good opportunity to realize the property's value, allowing the company to convert its investment into cash [2] - Proceeds from the sale will be used to repay bank loans, thereby reducing the company's debt and financing costs, and alleviating liquidity pressure [2]

Group 1 - K2 F&B has entered into a sale agreement to sell a property in Singapore for SGD 28 million (approximately HKD 172 million), excluding applicable goods and services tax [1] - The buyer, Aik Chuan Construction Pte Ltd, will lease the property back to K2 F&B at a monthly rent of SGD 75,000 (approximately HKD 460,000) for an initial term of three years, with an option to renew for another three years at a maximum rent increase of 10% [1] - The property was previously acquired by K2 F&B in 2020 for approximately SGD 22.2 million (around HKD 136 million), primarily funded through bank loans [2] Group 2 - The sale is seen as an opportunity to realize the property's value, allowing the company to use the net proceeds to repay bank loans, thereby reducing debt and financing costs, and alleviating liquidity pressure [2] - The property has been operated as an air-conditioned food center and has units leased to third parties [2]

Group 1 - K2 F&B (02108.HK) announced a conditional sale agreement for a property in Singapore for SGD 28 million, approximately HKD 171.64 million, excluding applicable goods and services tax [1] - The property includes multiple units on Level 1 of People's Park Centre, located at 101 Upper Cross Street, Singapore [1] Group 2 - Following the sale agreement, a lease agreement was established where the buyer will lease the property back to the seller at a monthly rent of SGD 75,000, approximately HKD 460,000, excluding applicable goods and services tax [2] - The initial lease term is set for three years, with an option to renew for an additional three years, subject to a maximum rent increase of 10% over the initial rent [2]