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Consolidated Statements of Cash Flows
12 Months Ended
Jun. 30, 2025
HKD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
HKD ($)
Jun. 30, 2023
HKD ($)
Cash flows from operating activities:        
Net (loss) income $ (5,838,255) $ (743,736) $ 2,595,504 $ 2,665,090
Adjustments to reconcile net income to net cash provided by operating activities:        
Depreciation of property and equipment 530,221 67,545 325,944 326,261
Amortization of right-of-use assets 353,807 402,063
Amortization of intangible assets 651,002 82,931
Provision for expected credit losses 501,059 63,830 99,775
Deferred offering costs 277,759
Deferred tax (728,286) (92,777)
Equity in loss of unconsolidated investees 111,379 14,189
Change in operation assets and liabilities        
Accounts receivable 7,412,181 944,239 (8,514,195) (7,539,058)
Prepayment, deposits and other receivables (622,946) (79,357) (143,218) 3,556,643
Prepaid tax (113,855) (14,504) 553,941 (722,140)
Account payables (12,766,817) (1,626,367) 7,253,390 4,437,252
Income tax payable 3,166 403 (242,225)
Accrued expenses and other payables 1,127,713 143,660
Contract liabilities 518,294 66,027 (2,152,957) (2,106,124)
Employee benefits 11,095 1,413
Operating lease obligation (370,181) (384,985)
Net cash (used in) provided by operating activities (9,204,049) (1,172,504) 1,810 670,536
Cash flow from investing activities:        
Purchases of item of property and equipment (1,325,139) (168,810) (28,397)
Purchases of intangible assets (12,940,000) (1,648,429)
Payments for acquisition of long-term investments (17,467,088) (2,225,135)
Payments for acquisition of subsidiaries, net of cash acquired (6,122,444) (779,939)
Net cash used in investing activities (37,854,671) (4,822,313) (28,397)
Cash flow from financing activities:        
Payments of IPO costs (10,896,313) (1,388,083) (1,361,560) (1,298,992)
Proceeds from initial public offering 71,472,020 9,104,832
Proceeds (repayment) of amount due to a director (39,256) (5,001) 7,140 (158,277)
Proceeds (repayment) of amount due from/to related parties (27,013) (3,441) (16,201) 1,049,199
Collection of payment on behalf of a customer, net 3,360,000 428,030 3,530,000
Net cash provided by (used in) financing activities 63,869,438 8,136,337 2,159,379 (408,070)
Change in cash 16,810,718 2,141,520 2,161,189 234,069
Cash, beginning of the year 8,406,293 1,070,879 6,245,104 6,011,035
Cash, end of the year 25,217,011 3,212,399 8,406,293 6,245,104
Supplemental cash flow information        
Cash paid for income tax 54,679 6,966 1,431,957
Cash received from tax refund 256,874
Cash paid for interest expense $ 1,846 $ 235 $ 1,049 $ 5,535