Accounts Receivable, Net

12 Months Ended

Jun. 30, 2024

Accounts Receivable, Net [Abstract]

Accounts receivable, net

Note 5 — Accounts receivable, net

Accounts receivable, net consisted of the following:

	As of June 30,
	2023		2024
	HKD		HKD			US$
Accounts receivable	$	8,716,167	$	17,230,362		$	2,206,672
Less: provision for credit losses		-		(99,775	)		(12,778	)
Accounts receivable, net	$	8,716,167	$	17,130,587		$	2,193,894

Movement of provision for credit losses is as follows:

	For the years ended June 30,
	2023		2024
	HKD		HKD		US$
Beginning balance	$	-	$	-	$	-
Provision		-		99,775		12,778
Ending balance	$	-	$	99,775	$	12,778

For the years ended June 30, 2024, 2023 and 2022, provision for credit losses were HKD 99,775 (US$12,778), HKDNil and HKDNil, respectively.