Financial Performance - For the nine months ended September 30, 2023, the group's unaudited revenue was approximately SGD 7.6 million, a decrease of about SGD 4.2 million or 35.6% compared to SGD 11.8 million for the same period in 2022[5] - The group recorded an unaudited loss of approximately SGD 3.4 million for the nine months ended September 30, 2023, compared to a loss of approximately SGD 1.0 million for the same period in 2022[5] - Basic loss per share for the nine months ended September 30, 2023, was SGD 0.58, compared to SGD 0.18 for the same period in 2022[6] - The group's gross profit for the nine months ended September 30, 2023, was SGD 126,000, down from SGD 1.3 million in the same period in 2022[6] - Operating loss for the nine months ended September 30, 2023, was SGD 3.3 million, compared to SGD 855,000 for the same period in 2022[6] - Total comprehensive loss for the nine months ended September 30, 2023, was SGD 3.5 million, compared to SGD 1.1 million for the same period in 2022[9] - The group reported a net loss attributable to equity holders of the company of SGD 3.3 million for the nine months ended September 30, 2023, compared to SGD 933,000 for the same period in 2022[9] - Revenue for the nine months ended September 30, 2023, was SGD 7,621,000, a decrease of 35.5% compared to SGD 11,825,000 for the same period in 2022[19] - Sales of goods amounted to SGD 7,283,000, down 37.5% from SGD 11,601,000 in the previous year[19] - The company reported a loss attributable to equity holders of SGD 3,282,000, compared to a loss of SGD 933,000 in the same period last year[33] - Basic loss per share for the nine months was SGD 0.58, compared to SGD 0.18 in 2022[33] - The net loss for the nine months ended September 30, 2023, was approximately SGD 3.4 million, compared to a net loss of approximately SGD 1.0 million for the same period last year, indicating an increase in losses due to a decrease in sales orders for disposable medical device components[41] - The overall gross profit decreased by approximately SGD 1.2 million or 92.3% to approximately SGD 0.1 million, with the gross profit margin dropping from approximately 11.0% to about 1.7%[46] Expenses and Costs - The company had no potential ordinary shares in issue during the period, resulting in no diluted loss per share for both periods[5] - The group’s administrative expenses increased to SGD 2.3 million for the nine months ended September 30, 2023, from SGD 1.9 million in the same period in 2022[6] - Other income decreased to SGD 78,000 from SGD 107,000, with government grants contributing SGD 29,000 and waste sales contributing SGD 49,000[20] - Total expenses for the nine months were SGD 10,512,000, a reduction of 18.8% from SGD 12,950,000 in 2022[22] - Cost of goods sold was SGD 7,495,000, down 28.8% from SGD 10,523,000 in the previous year[22] - Administrative expenses increased by approximately SGD 0.4 million or 21.1% to approximately SGD 2.3 million, primarily due to increased research and development costs and rising utility expenses from global natural gas and oil price increases[48][49] - Sales costs decreased by approximately SGD 3.0 million or 28.6% to approximately SGD 7.5 million, aligning with the decrease in revenue[45] - The company incurred finance costs of SGD 115,000, slightly up from SGD 110,000 in the previous year[23] Dividends and Corporate Governance - The board of directors did not recommend the payment of dividends for the nine months ended September 30, 2023, consistent with the previous year[5] - The company did not declare an interim dividend for the nine months ended September 30, 2023, consistent with the previous year[37] - The company has complied with the corporate governance code, except for the separation of roles between the chairman and CEO, which is currently held by the same individual[65] - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited financial information for the nine months ended September 30, 2023, ensuring compliance with applicable accounting standards[68] Strategic Outlook - The company believes its diversified business segments will enhance sustainable growth capabilities amid challenging market conditions[42] - The company plans to continue strategic adjustments and optimize resource utilization to ensure core business resilience[42] - The company remains vigilant and will prudently manage operational costs and business growth risks in the face of an uncertain global economic recovery[42] Other Information - There were no significant acquisitions or disposals of subsidiaries during the nine months ended September 30, 2023[38] - No purchase, sale, or redemption of the company's listed securities occurred during the nine months ended September 30, 2023[59] - The company has a stock option plan with 40,000,000 options available for issuance, representing approximately 7.0% of the issued shares as of September 30, 2023[61] - No stock options were granted during the nine months ended September 30, 2023, and there were no unexercised options as of that date[64]

IAG HOLDINGS LIMITED 官醞控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8513） 截至二零二三年九月三十日止九個月 第三季度業績公告 香港聯合交易所有限公司（「聯交所」） 的特色 GEM GEM的定位，乃為中小型公司提供一個上市的市場，該等公司較其他在聯交所上市的公 司可能具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審 慎周詳考慮後方作出投資決定。 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交所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。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供有關 官醞控股有限公司（「本公司」，連同其附屬公司，「本集團」）的資料；本公司的董事（「董事」） 願就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就彼等所深 知及確 ...

IAG HOLDINGS LIMITED 官醞控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8513） 截至二零二三年六月三十日止六個月 中期業績公告 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，該等公司較其他在聯交所上市的公 司具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周 詳考慮後方作出投資決定。 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交所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。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供有關 官醞控股有限公司（「本公司」，連同其附屬公司，「本集團」）的資料；本公司的董事（「董事」） 願就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就彼等所深 知及確信，本公告所 ...

股份代號 : 8513 （於開曼群島註冊成立的有限公司 ） 2 0 2 3 中期報告 2 0 2 3 INTERIM REPORT (Incorporated in the Cayman Islands with limited liability) Stock code : 8513 IAG Holdings Limited 中期報告 INTERIM REPORT 2023 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，該等公司較其他在聯交所上市的 公司具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審 慎周詳考慮後方作出投資決定。 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，概不對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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的 ...

IAG HOLDINGS LIMITED 官醞控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8513） 截至二零二三年六月三十日止六個月 中期業績公告 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，該等公司較其他在聯交所上市的公 司具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周 詳考慮後方作出投資決定。 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交所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。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供有關 官醞控股有限公司（「本公司」，連同其附屬公司，「本集團」）的資料；本公司的董事（「董事」） 願就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就彼等所深 知及確信，本公告所 ...

（於開曼群島註冊成立的有限公司） 股份代號 : 8513 第一季度業績報告 2023 (Incorporated in the Cayman Islands with limited liability) Stock code : 8513 FIRST QUARTERLY REPORT 2023 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，該等公司較其他在聯交所上市的 公司可能具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經 過審慎周詳考慮後方作出投資決定。 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，概不對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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供 有關官醞控股有限公司（「本公司」，連同其附屬公司，「本集 ...

IAG HOLDINGS LIMITED 官醞控股有限公司 （於開曼群島註冊成立的有限公司） （「本公司」） （股份代號：8513） 截至二零二三年三月三十一日止三個月 第一季度業績公告 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，該等公司較其他在聯交所上市的公 司可能具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審 慎周詳考慮後方作出投資決定。 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交所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。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供有關 官醞控股有限公司（「本公司」，連同其附屬公司，「本集團」）的資料；本公司的董事（「董事」） 願就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就彼 ...

Financial Performance - The company reported a revenue decrease of approximately SGD 5.1 million or 25.8% to about SGD 14.7 million for the fiscal year ended December 31, 2022[8]. - The net loss for the fiscal year 2022 was approximately SGD 3.1 million, an improvement from a net loss of approximately SGD 7.2 million in the fiscal year 2021[14]. - The decline in revenue was primarily due to reduced orders in the manufacturing and sales of disposable medical devices and gaming machines in Singapore and China[8]. - The group's revenue decreased by approximately SGD 5.1 million or 25.8% from about SGD 19.8 million in FY2021 to about SGD 14.7 million in FY2022, primarily due to reduced sales in Singapore and China[16]. - The overall gross profit decreased by SGD 3.1 million or 77.5% from about SGD 4.0 million in FY2021 to about SGD 0.9 million in FY2022, with the gross profit margin dropping from approximately 20.2% to about 6.1%[19]. - Cash and cash equivalents as of December 31, 2022, were approximately SGD 2.3 million, down from SGD 4.1 million in FY2021[26]. - Total employee costs for FY2022 were approximately SGD 4.8 million, compared to SGD 5.7 million in FY2021[35]. - The company did not recommend any final dividend for the fiscal year 2022[132]. - The company’s major risks and uncertainties for the fiscal year 2022 are detailed in the notes to the consolidated financial statements[130]. Cost Management and Operational Efficiency - The company has implemented cost-cutting measures and operational efficiencies to mitigate the impact of the economic downturn[9]. - The company is focused on maintaining operational cost management and business growth while being vigilant about risk conditions in its business portfolio[15]. - The cost of sales decreased by approximately SGD 2.1 million or 13.3% from about SGD 15.8 million in FY2021 to about SGD 13.7 million in FY2022, consistent with the decline in revenue[17]. - Financial costs decreased by approximately SGD 96,000 or 39.8% from about SGD 241,000 in FY2021 to about SGD 145,000 in FY2022, primarily due to reduced lease interest and borrowings[25]. Strategic Initiatives and Future Opportunities - The company continues to explore new revenue sources and business opportunities despite the challenges posed by the ongoing COVID-19 pandemic and economic uncertainties[14]. - The company believes it is strategically positioned to manage its business and seize future opportunities due to its experience and production expertise[15]. - The company plans to utilize SGD 5.95 million for various initiatives, including SGD 2.202 million for microfluidics and liquid silicone rubber development, and SGD 1.53 million for general working capital[40]. - The company has established a new technology department with an investment of SGD 300,000[40]. - The company upgraded its existing manufacturing facilities with an investment of SGD 708,000[40]. - The company has employed sales and marketing personnel with an investment of SGD 410,000[40]. Corporate Governance - The company has maintained high standards of corporate governance to protect shareholder interests and enhance corporate value, complying with GEM Listing Rules Appendix 15[75]. - The board consists of seven members, including three executive directors, one non-executive director, and three independent non-executive directors, ensuring independent judgment[79]. - The company held one annual general meeting and nine board meetings during the fiscal year 2022, demonstrating active governance engagement[84]. - All independent non-executive directors have confirmed their independence in writing, aligning with GEM Listing Rules[80]. - The company has established three functional committees to assist the board in fulfilling its responsibilities, including the Audit Committee, Remuneration Committee, and Nomination Committee, all formed on December 19, 2017[92]. - The Audit Committee held four meetings during the fiscal year 2022, ensuring compliance with GEM Listing Rules and internal controls[94]. - The Remuneration Committee conducted three meetings in fiscal year 2022 to review and recommend compensation for executive directors and senior management[99]. - The Nomination Committee also held three meetings in fiscal year 2022, focusing on board diversity and ensuring a balanced skill set among members[104]. - The company has adopted the GEM Listing Rules regarding securities transactions by directors, confirming compliance for the fiscal year 2022[89]. - The company emphasizes the importance of continuous professional development for directors to maintain effective internal controls and corporate governance[90]. Shareholder Communication and Transparency - The company encourages effective communication with shareholders and potential investors through annual general meetings and timely disclosures of financial performance[118]. - The company is committed to maintaining transparency and comprehensive information disclosure to investors through various channels, including its website[124]. - The company has made efforts to improve accountability and transparency to create value for shareholders[74]. Risk Management - The board is responsible for reviewing and monitoring the risk management and internal control systems annually, ensuring compliance with relevant regulations[113]. - The company has not identified any significant matters affecting its business or financial performance since the end of the fiscal year[44]. - The company has not engaged in hedging against foreign exchange risks, as the foreign exchange risk during the reporting periods was not significant[43]. Auditor and Financial Reporting - The independent auditor's report aims to provide reasonable assurance that the consolidated financial statements are free from material misstatement due to fraud or error[196]. - The audit process involves identifying and assessing risks of material misstatement and designing audit procedures to address these risks[197]. - The auditor evaluates the appropriateness of accounting policies and the reasonableness of accounting estimates and disclosures made by the board[197]. - The consolidated financial statements reflect the overall presentation, structure, and content, including disclosures, of relevant transactions and events[197]. - The audit committee reviewed the annual report for the fiscal year 2022 and confirmed compliance with applicable accounting standards and GEM listing rules[180]. Share Capital and Reserves - The company reported a total issued share capital of 568,371,790 ordinary shares with a par value of HKD 0.01 as of December 31, 2022[139]. - The distributable reserves of the company as of December 31, 2022, amounted to approximately SGD 10.5 million, an increase from SGD 9.7 million in the previous fiscal year[143]. - The company has a minimum of 25% of its issued shares held by the public as of the report date[178].

IAG HOLDINGS LIMITED 官醞控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8513） 截至二零二二年十二月三十一日止年度 全年業績公告 香港聯合交易所有限公司（「聯交所」） 的特色 GEM GEM的定位，乃為中小型公司提供一個上市的市場，該等公司較其他在聯交所上市的公 司具有更高投資風險。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周 詳考慮後方作出投資決定。 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交所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。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而刊載，旨在提供有關 官醞控股有限公司（「本公司」，連同其附屬公司，「本集團」）的資料；本公司的董事（「董事」） 願就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就彼等所深 知及確信，本 ...

Financial Performance - For the nine months ended September 30, 2022, the group's unaudited revenue was approximately SGD 11.8 million, a decrease of about SGD 3.3 million or 21.9% compared to SGD 15.1 million for the same period in 2021[5] - The group recorded an unaudited loss of approximately SGD 1.0 million for the nine months ended September 30, 2022, compared to a profit of approximately SGD 0.3 million for the same period in 2021[5] - Basic and diluted loss per share for the nine months ended September 30, 2022, was 0.18 Singapore cents, while for the same period in 2021, it was earnings of 0.09 Singapore cents and 0.08 Singapore cents respectively[5] - Gross profit for the nine months ended September 30, 2022, was SGD 1.3 million, down from SGD 3.4 million in the same period of 2021[8] - Operating loss for the nine months ended September 30, 2022, was SGD 0.9 million, compared to an operating profit of SGD 0.6 million for the same period in 2021[8] - Total comprehensive loss for the nine months ended September 30, 2022, was SGD 1.1 million, compared to a total comprehensive income of SGD 0.3 million for the same period in 2021[10] - The group experienced a foreign exchange loss of SGD 0.16 million for the nine months ended September 30, 2022, compared to a gain of SGD 0.088 million in the same period of 2021[10] - Revenue for the nine months ended September 30, 2022, was 11,825 thousand Singapore dollars, a decrease of 21.1% compared to 15,120 thousand Singapore dollars for the same period in 2021[23] - Sales of goods accounted for 11,601 thousand Singapore dollars, down from 14,870 thousand Singapore dollars, representing a decline of 22.8% year-over-year[23] - Total expenses for the nine months ended September 30, 2022, were 12,950 thousand Singapore dollars, a decrease of 11.5% from 14,625 thousand Singapore dollars in the previous year[25] - The cost of goods sold was 10,523 thousand Singapore dollars, down from 11,754 thousand Singapore dollars, indicating a reduction of 10.5%[25] - Other income increased to 107 thousand Singapore dollars from 91 thousand Singapore dollars, reflecting a growth of 17.6%[23] - Financial costs for the nine months ended September 30, 2022, were 110 thousand Singapore dollars, a decrease of 41.2% compared to 187 thousand Singapore dollars in the previous year[29] - The company recognized a total tax expense of 21 thousand Singapore dollars, compared to 125 thousand Singapore dollars in the previous year, marking a significant reduction of 83.2%[29] - The overall gross profit decreased by approximately SGD 2.1 million or 61.8% to about SGD 1.3 million, with a gross profit margin dropping from approximately 22.5% to about 11.0%[53] - Administrative expenses were reduced by approximately SGD 0.6 million or 24.0% to about SGD 1.9 million for the nine months ended September 30, 2022[56] - The sales cost decreased by approximately SGD 1.3 million or 11.0% to about SGD 10.5 million, aligning with the revenue decrease[52] Dividend and Shareholder Information - The board of directors does not recommend the payment of dividends for the nine months ended September 30, 2022, consistent with the previous year[5] - The company did not declare an interim dividend for the nine months ended September 30, 2022, consistent with the previous year[43] - Major shareholders include Ms. Huang with 29.42%, Tianyun Global Limited with 23.47%, and Mr. Xie with 10.84% of the shares[67] - The company has not disclosed any other interests or short positions in its shares as of September 30, 2022[68] Corporate Governance - The company has complied with the corporate governance code, except for the separation of the roles of Chairman and CEO, which are held by the same individual[76] - The audit committee consists of three independent non-executive directors, responsible for reviewing financial statements and overseeing internal controls[79] - The company’s unaudited consolidated financial information for the nine months ended September 30, 2022, has been discussed and reviewed by the audit committee[82] - The company has maintained high standards of corporate governance to protect shareholder interests and enhance corporate value[76] - The company has not reported any non-compliance incidents regarding the trading standards for directors during the nine months ended September 30, 2022[78] Business Strategy and Outlook - The company continues to focus on the development and sales of disposable medical devices and gaming machines in Singapore and China, respectively[16] - The company continues to focus on cost management strategies to improve profitability amid declining revenues[25] - Future outlook remains cautious due to market conditions, with ongoing assessments of new product development and market expansion opportunities[25] - The company continues to face economic challenges due to inflationary pressures and geopolitical tensions, impacting market stability and demand[48] - The management is committed to exploring new business opportunities to enhance the company's investment portfolio despite the challenging business environment[48] - The company is considering strategic acquisitions to enhance its product offerings and market presence[85] - Cost management strategies have been implemented, aiming for a 3% reduction in operational expenses by the end of the fiscal year[85] - Future guidance indicates a focus on enhancing customer engagement and retention strategies to drive long-term growth[85] Performance and Growth - The company reported a strong performance in Q3 2022, with significant revenue growth compared to the previous quarter[85] - User data showed an increase in active users by 15% year-over-year, reaching a total of 2 million active users[85] - The company provided a positive outlook for Q4 2022, projecting a revenue increase of 10% to 15% compared to Q3 2022[85] - New product launches are expected to contribute an additional $5 million in revenue in the upcoming quarter[85] - The company is investing in new technology development, allocating $2 million for R&D in the next fiscal year[85] - Market expansion plans include entering two new regions, which are projected to increase market share by 5%[85] - The company reported a gross margin of 40%, maintaining stability despite rising costs[85] Share Options and Securities - The company has adopted a share option scheme with a total of 40,000,000 options available for issuance, representing approximately 7.0% of the issued shares as of September 30, 2022[71] - No share options were granted during the nine months ended September 30, 2022, and there were no unexercised options as of that date[75] - As of September 30, 2022, the company had no purchases, sales, or redemptions of its listed securities during the nine months[70] - The weighted average number of ordinary shares issued increased to 512,430 thousand shares for the nine months ended September 30, 2022, compared to 460,000 thousand shares in the previous year[42] Accounting Standards - The company has adopted new accounting standards effective from January 1, 2022, which may impact future financial reporting[20]