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K2 F&B Holdings Limited (HK:2108)
:2108
Hong Kong Market
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K2 F&B Holdings Limited (2108) AI Stock Analysis

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HK:2108

K2 F&B Holdings Limited

(2108)

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Neutral 60 (OpenAI - Gpt-5.6Sol)
Rating:60Neutral
Price Target:
HK$0.39
â–²(40.71% Upside)
Action:Reiterated
Date:08/06/26
The score is driven primarily by uneven financial performance—most notably weak cash conversion and declining 2025 revenue—despite improved reported profitability and a slightly improving leverage profile. Technical indicators suggest a largely neutral, range-bound setup. Valuation is the key positive, supported by a low P/E and a ~4.24% dividend yield.
Positive Factors
Strong Net Profitability
The improved 2025 net margin indicates the company retained a meaningful portion of revenue as profit despite a weaker sales environment. If this profitability can be maintained, it provides internal funding capacity and supports resilience through the next several quarters.
Negative Factors
Declining Revenue Trend
The shift from several years of expansion to a 7% revenue decline signals weaker sales momentum and raises questions about near-term demand and growth execution. Sustained contraction would reduce operating leverage and make it harder to preserve profitability as fixed costs are spread over lower revenue.
Read all positive and negative factors
Positive Factors
Negative Factors
Strong Net Profitability
The improved 2025 net margin indicates the company retained a meaningful portion of revenue as profit despite a weaker sales environment. If this profitability can be maintained, it provides internal funding capacity and supports resilience through the next several quarters.
Read all positive factors

K2 F&B Holdings Limited (2108) vs. iShares MSCI Hong Kong ETF (EWH)

K2 F&B Holdings Limited Business Overview & Revenue Model

Company Description
K2 F&B Holdings Limited is a Singapore-based food and beverage enterprise that oversees the management and operation of various food centers and hawker-style streets. The company's operations are divided into two main segments. Its Outlet Manageme...
How the Company Makes Money
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K2 F&B Holdings Limited Financial Statement Overview

Summary
Income statement is mixed (score 62): 2025 revenue declined (-7% YoY) while net margin is strong (~18.6%) but EBIT margin remains modest (~9.1%) and margins have been volatile. Balance sheet is moderate (score 58): leverage is still meaningful (debt-to-equity ~1.0) despite improvement, increasing sensitivity if performance weakens. Cash flow is the main drag (score 45): operating cash flow is low relative to net income (coverage ~0.16) and free cash flow declined (~-14.9% YoY), raising earnings-quality concerns.
Income Statement
62
Positive
Balance Sheet
58
Neutral
Cash Flow
45
Neutral
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue50.90M51.51M57.17M55.74M47.29M37.39M
Gross Profit20.84M35.60M37.84M36.22M19.14M13.81M
EBITDA7.91M6.44M6.11M15.71M11.32M7.87M
Net Income8.51M9.56M2.81M7.31M5.67M4.57M
Balance Sheet
Total Assets182.41M204.58M204.04M198.13M190.81M167.84M
Cash, Cash Equivalents and Short-Term Investments8.51M5.45M7.21M7.43M6.93M8.49M
Total Debt71.94M95.76M103.99M100.47M104.76M88.96M
Total Liabilities87.02M105.81M114.84M111.71M113.24M95.94M
Stockholders Equity95.40M98.79M89.23M86.42M77.57M71.90M
Cash Flow
Free Cash Flow6.74M5.09M6.10M5.33M6.10M6.00M
Operating Cash Flow7.66M6.01M9.61M8.89M9.83M6.92M
Investing Cash Flow10.66M-299.67K-1.58M3.68M-5.97M-4.84M
Financing Cash Flow-14.15M-8.83M-8.25M-11.13M-4.83M-5.36M

K2 F&B Holdings Limited Technical Analysis

Technical Analysis Sentiment
Positive
Last Price0.28
Price Trends
50DMA
0.42
Negative
100DMA
0.43
Negative
200DMA
0.38
Positive
Market Momentum
MACD
-0.01
Negative
RSI
52.39
Neutral
STOCH
81.67
Negative
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:2108, the sentiment is Positive. The current price of 0.28 is below the 20-day moving average (MA) of 0.38, below the 50-day MA of 0.42, and below the 200-day MA of 0.38, indicating a neutral trend. The MACD of -0.01 indicates Negative momentum. The RSI at 52.39 is Neutral, neither overbought nor oversold. The STOCH value of 81.67 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for HK:2108.

K2 F&B Holdings Limited Peers Comparison

Overall Rating
UnderperformOutperform
Sector (61)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
66
Neutral
HK$3.04B18.386.13%7.42%-4.50%-29.22%
65
Neutral
HK$608.90M14.696.33%6.22%-0.04%16.95%
61
Neutral
$18.38B12.79-2.54%3.03%1.52%-15.83%
60
Neutral
HK$300.00M5.728.76%4.78%-3.98%174.79%
60
Neutral
HK$250.91M26.001.95%14.52%-2.56%-23.91%
53
Neutral
HK$263.73M-5.44-4.47%8.22%3.29%48.16%
43
Neutral
HK$281.32M-0.95-55.81%3.21%-19.88%-20.64%
* Consumer Cyclical Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
HK:2108
K2 F&B Holdings Limited
0.40
0.19
90.82%
HK:0052
Fairwood Holdings
4.75
-0.68
-12.62%
HK:0573
Tao Heung Holdings Limited
0.27
-0.05
-15.62%
HK:1314
Tsui Wah Holdings Ltd.
0.18
>-0.01
-4.76%
HK:0341
Cafe de Coral Holdings Ltd.
5.39
-1.08
-16.63%
HK:0520
Xiabuxiabu Catering Management (China) Holdings Co., Ltd.
0.26
-0.59
-69.64%

K2 F&B Holdings Limited Corporate Events

K2 F&B Swings to Interim Loss as Rising Costs Erode Margins
Aug 21, 2026
K2 FB Holdings Limited reported unaudited revenue of S$25.2 million for the six months ended 30 June 2026, down slightly from S$26.1 million a year earlier, as higher property rentals, depreciation of right-of-use assets, and finance costs weighed...
K2 F&B Details Governance Credentials of New Independent Director
Aug 20, 2026
K2 FB Holdings has issued a supplemental announcement detailing the professional background of newly appointed independent non-executive director Mr. Ong Shen Chieh. The board aims to demonstrate that his experience meets Hong Kong listing rules o...
K2 F&B warns of interim loss on one-off asset disposal
Aug 19, 2026
K2 FB Holdings Limited is a food and beverage group incorporated in the Cayman Islands and listed on the Hong Kong Stock Exchange. The Group operates in the FB sector with a focus on serving customers in its core markets, and its business remains ...
K2 F&B Sets August Board Meeting to Review Interim Results and Dividend
Aug 11, 2026
K2 FB Holdings Limited has scheduled a board meeting for 21 August 2026 to review and approve the interim results for the six months ended 30 June 2026. The board will also consider the declaration of an interim dividend, signaling potential retur...
K2 F&B Sets HK$ Payout for 2025 Final Dividend After FX Fix
Jul 10, 2026
K2 FB Holdings Limited has confirmed the Hong Kong dollar equivalent of its previously declared final dividend of 0.3125 Singapore cents per share for the financial year ended 31 December 2025, which was approved at the annual general meeting on 2...
K2 F&B Updates Final Dividend Terms for 2025 Financial Year
Jul 10, 2026
K2 FB Holdings Limited has updated its final dividend announcement for the financial year ended 31 December 2025, confirming a payout of SGD 0.003125 per share, translated into a default Hong Kong currency payment of HKD 0.018872 per share. The re...
K2 F&B Wins Unanimous Shareholder Backing for AGM Resolutions and Capital Mandates
Jun 26, 2026
K2 FB Holdings Limited reported that all resolutions at its 26 June 2026 annual general meeting were approved by poll, with shareholders unanimously adopting the 2025 audited accounts, authorising a final dividend, re-electing an executive directo...
K2 F&B Sets Out Board and Committee Line-Up to Strengthen Governance
Jun 26, 2026
K2 FB Holdings Limited has outlined the composition of its board of directors, naming three executive directors led by chairman and chief executive officer Chu Chee Keong, alongside three independent non-executive directors. The disclosure formali...
K2 F&B Tightens Nomination Committee Rules to Bolster Governance
Jun 26, 2026
K2 FB Holdings Limited has updated the terms of reference for its nomination committee, originally established in 2019, to refine its composition, operations and governance practices. The committee must be majority independent non-executive direct...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.Date of analysis: Aug 06, 2026